Civic Intelligence

Grand Council of Royal and Select M

EIN 31-4192806 • 501(c)8 • Dayton, OH

Profile

Strenghten the Masonic Way of Life by improving the individual character, leadership and spirit of its members through relevant programs.

P O Box 751538Dayton, OH 45475-1538
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)8 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)8 • $1M-$5M nonprofits • Source year 2025

Net Margin

92nd percentile

52%

Higher net margin than 92% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)8 • $1M-$5M nonprofits • Source year 2025

Asset Growth

78th percentile

12%

Faster asset growth than 78% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

49th percentile

5.4%

Faster revenue growth than 49% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets27th percentile

Assets

Up

$1,099,766

Up $118,166 (+12%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$1,099,766

Up $118,166 (+12%) from 2024

Operations
Liabilities / Revenue27th percentileNet Margin92nd percentile

Revenue

Up

$170,858

Up $8,724 (+5.4%) from 2024

Expenses

Down

$81,729

Down $10,989 (-12%) from 2024

Net Income

Up

$89,129

Up $19,713 (+28%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2012: $633,730Liabilities 2012: $0Net Assets 2012: $633,7302012Assets 2013: $666,843Liabilities 2013: $0Net Assets 2013: $666,8432013Assets 2014: $693,248Liabilities 2014: $0Net Assets 2014: $693,2482014Assets 2015: $717,804Liabilities 2015: $0Net Assets 2015: $717,8042015Assets 2016: $721,799Liabilities 2016: $0Net Assets 2016: $721,7992016Assets 2018: $770,526Liabilities 2018: $0Net Assets 2018: $770,5262018Assets 2019: $760,666Liabilities 2019: $0Net Assets 2019: $760,6662019Assets 2020: $785,215Liabilities 2020: $0Net Assets 2020: $785,2152020Assets 2021: $916,062Liabilities 2021: $0Net Assets 2021: $916,0622021Assets 2022: $816,674Liabilities 2022: $0Net Assets 2022: $816,6742022Assets 2023: $847,891Liabilities 2023: $0Net Assets 2023: $847,8912023Assets 2024: $981,600Liabilities 2024: $0Net Assets 2024: $981,6002024Assets 2025: $1,099,766Liabilities 2025: $0Net Assets 2025: $1,099,7662025

Highlighted filing

2025

Assets$1,099,766
Liabilities$0
Net Assets$1,099,766
Open 2025 Filing

Operations Trend

Revenue Growth49th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KExpenses 2012: $95,0652012Expenses 2013: $79,1372013Revenue 2014: $88,844Expenses 2014: $88,110Net Income 2014: $7342014Revenue 2015: $141,409Expenses 2015: $86,567Net Income 2015: $54,8422015Revenue 2016: $97,530Expenses 2016: $79,051Net Income 2016: $18,4792016Revenue 2018: $94,168Expenses 2018: $73,881Net Income 2018: $20,2872018Revenue 2019: $70,425Expenses 2019: $80,283Net Income 2019: -$9,8582019Revenue 2020: $86,289Expenses 2020: $66,026Net Income 2020: $20,2632020Revenue 2021: $76,804Expenses 2021: $66,429Net Income 2021: $10,3752021Revenue 2022: $101,466Expenses 2022: $79,647Net Income 2022: $21,8192022Revenue 2023: $100,161Expenses 2023: $88,239Net Income 2023: $11,9222023Revenue 2024: $162,134Expenses 2024: $92,718Net Income 2024: $69,4162024Revenue 2025: $170,858Expenses 2025: $81,729Net Income 2025: $89,1292025

Highlighted filing

2025

Revenue$170,858
Expenses$81,729
Net Income$89,129
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,099,766
Liabilities
$0
Net assets
$1,099,766
Revenue
$170,858
Expenses
$81,729
Net income
$89,129
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.00$1.10$0.17$0.08$0.09
2024Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.16$0.09$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.10$0.09$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.10$0.08$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.08$0.07$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$0.09$0.07$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$0.07$0.08$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.09$0.07$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$0.10$0.08$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$0.14$0.09$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$0.09$0.09$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.00$0.67$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.00$0.63$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Sep 29, 2025
Return Version
2024v5.2
Gross Receipts
$170,858
Mission and Program Overview

Mission

Strenghten the Masonic Way of Life by improving the individual character, leadership and spirit of its members through relevant programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$951,172$1,040,526▲ $89,354
Cash and Non-Interest-Bearing Accounts$30,428$59,240▲ $28,812
Total Assets$981,600$1,099,766▲ $118,166
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$981,600$1,099,766▲ $118,166
Total Net Assets Fund Balance$981,600$1,099,766▲ $118,166
Total Liabilities and Net Assets / Fund Balance$981,600$1,099,766▲ $118,166

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$4,079-
Compensation and Service Providers
Top Officer Pay46th percentile

Board Members and Trustees

NameTitle
Steven K CarsonDeputy Illustrious Grand Master
Bobby G CampbellGrand Recorder
Robert RettigGrand Treasurer
James A SouthernIllustrious Grand Master
Revenue and Support

Revenue Composition

Contributions and Grants
$119,850
Program Service Revenue
$7,466
Investment Income
$43,542
Other Revenue
$0
Change in Net Assets
$89,129
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$81,729
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$36,285--$36,285
Conferences and Meetings$11,906--$11,906
Information Technology$10,896--$10,896
Insurance$2,905--$2,905
Travel$2,894--$2,894
Office Expenses$1,920--$1,920
Other Expenses$1,500--$1,500
Fees for Services Accounting$450--$450
Fees for Services Other$288--$288
Total Functional Expenses$81,729$0$0$81,729
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Video SonicEntity owned by SecyRent and secretarialNo-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“The organization has no stockholders only fraternal members.”

Member election for additional members Part VI line 7A

“Top three officers plus past masters of each of the 97 individual Royal and Select Masters councils of Ohio have a vote in adoption of governing bylaws and resolutions and in electing the governing body at the annual meeting”

Governing body decisions Part VI line 7B

“Bylaw changes and election of officers are voted on by the members.”

Form 990 governing body review Part VI line 11

“The Secretary reviews and submits the 990 and provides a copy to the governing body for review.”

Governing documents etc available to public Part VI line 19

“The 990 is available upon request.”

Filing and Contact Details

Filer

Filer Name
Grand Council of Royal and Select M
EIN
31-4192806
In Care Of
% Bobby G Campbell
Address
P O Box 751538, Dayton, OH 45475-1538

Signing Officer

Name
Bobby G Campbell
Title
Grand Recorder
Phone
9372604523
Signed
2025-09-29
Discuss with paid preparer
Yes

Organization Details

Formed
1941
Legal Domicile
Oh
Voting Board Members
450
Independent Board Members
450
Employees
0

Preparer

Firm
Stephen L Kaiser CPA & Co
Address
48 W Mulberry St, Lebanon, OH 45036-2014
Preparer
Stephen L Kaiser CPA
Phone
5139329943
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Grand Council of Royal and Select M
ReturnHeader/Filer/BusinessNameControlTxt0GRAN
ReturnHeader/Filer/EIN0314192806
ReturnHeader/Filer/InCareOfNm0% Bobby G Campbell
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O Box 751538
ReturnHeader/Filer/USAddress/CityNm0Dayton
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0454751538
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208509540
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Stephen L Kaiser CPA & Co
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt048 W Mulberry St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lebanon
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0450362014
ReturnHeader/PreparerPersonGrp/PhoneNum05139329943
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHEN L KAISER CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-01T12:59:47-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

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