Master Wardens and Members of Grand Lodge of Masons in Massachusetts

Nonprofit profile at a glance

EIN
043240964
IRS 990 coverage
2011–2023
Forms available
Form 990 2023
Location
East Weymouth, MA, USA
Phone
6174804740
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$58,895
Expenses
$42,475
Assets
$660,869
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

5 people listed

People named in this filing

  • JOHN A MACLEOD (TRUSTEE)
  • WAYNE L ROBBINS (TRUSTEE)
  • ARTHUR H SHARP JR (TRUSTEE)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Providing activities for members

What it reported doing in 2023

Printing and mailing/communicating newsletters to members

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 44% for direct work, 6% for grants, and 50% for affiliated organizations.

The verdict

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

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 90
  • Accountability: 6
  • Sustainability: 74
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.5%; rating input score 74
  • Program expense ratio: 74.4%; rating input score 74
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Limited
  • 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: 27.9%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 15.56; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 9.4% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: -1.9% per year; rating input score 0; 54th percentile among comparable filings
  • Asset growth: 0.5% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 74.5% of revenue deployed · 74.4% of spending went to programs
  • Governance: 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $32K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2011 to 2023
  • Contacts: How to reach this organization
  • Related organizations: 2 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: Revenue growth scored 0/100.