Master Wardens and Members of the G Lodge of Masons in Massachusetts

Nonprofit profile at a glance

EIN
041383607
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-N 2023
Location
Boston, MA, USA
Phone
6174266040
Rating
87
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$4,782,956
Expenses
$5,569,548
Assets
$35,707,496
Liabilities
$3,346,958

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Highest reported compensation

  • GEORGE HAYECK (CLERK): $117,660 total reported compensation
  • CHARLES CAROSELLI (COMPTROLLER): $105,503 total reported compensation
  • RICHARD MAGGIO (GRAND SECRET): $12,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To supervise and govern the Massachusetts masonic fraternity

What it reported doing in 2024

Operating a fraternal masonic grand lodge for subordinate lodges and their members with approximately 22,000 members in Massachusetts

Operating model

Revenue model
Earned-program. 68% of the money available for current operations came from fees and other program revenue.
Distribution model
Grant intermediary. The nonprofit sent 71% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 93
  • Accountability: 95
  • Sustainability: 43
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88.9%; rating input score 89
  • 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: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -16.4%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 6.41; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 4.2%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 13% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 1.8% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: -2.5% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $118K · 14 people listed
  • Highest-paid contractors: 2 contractors listed · $512K reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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 — Sustainability: Operating margin scored 8/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 59/100.