Grand Council of Royal and Select M

Nonprofit profile at a glance

EIN
314192806
IRS 990 coverage
2011–2025
Forms available
Form 990 2025, Form 990-N 2008
Location
Dayton, OH, USA
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$136,128
Expenses
$94,902
Assets
$1,259,302
Liabilities
$0

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

Leadership & pay

4 people listed

People named in this filing

  • Bobby G Campbell (Grand Recorder)
  • Robert Rettig (Grand Treasurer)
  • Steven K Carson (Illustrious Grand Master)

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

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

What it reported doing in 2025

Masonic related fraternal organization to oversee and coordinate the individual Royal and Select Masters of Ohio councils. 501(C)10

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - 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.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 100
  • Accountability: 70
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.6%; rating input score 83
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 30.3%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 13.27; rating input score 92; 92nd 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: 0.6% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 82.6% of revenue deployed · 100% of spending went to programs
  • Governance: 450 of 450 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $95K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Related organizations: Filed and resolved organization relationships.
  • 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: 4 of 6 not reported.