Grand Council Benevolent Fund Inc

Nonprofit profile at a glance

EIN
341862533
IRS 990 coverage
2011–2025
Forms available
Form 990 2025, Form 990-N 2008
Location
Dayton, OH, USA
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Gift Distribution

Reported finances

Revenue
$171,802
Expenses
$130,746
Assets
$1,223,458
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Stephen K Carson (President)
  • Ronald L Myers (Vice President)

People named in this filing

  • Bobby G Campbell (Secretary)
  • Robert R Rettig (Treasurer)
  • Stephen K Carson (President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To collect gifts from members of the Grand Council of Ohio Royal and Select Masons fraternal organization and other charitable donors from the general public to send diabetic children to camps for children with diabetes.

What it reported doing in 2025

The Grand Council Benevolent fund was formed as a corporation to solicit gifts from the membership of the Royal and Select Masons of Ohio to be used to provide without charge to the recipient, summer camps for Diabetic Children.

Operating model

Revenue model
Donor-supported. 68% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 85% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 78
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.8%; rating input score 84
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 23.9%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 9.36; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -0% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 83.8% of revenue deployed · 100% of spending went to programs
  • Governance: 4 of 4 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $131K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 14 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 6 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.