The Scottish Rite Benevolent Assoc of Houston Texas

Nonprofit profile at a glance

EIN
740889532
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Houston, TX, USA
Phone
7134321980
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$617,438
Expenses
$922,262
Assets
$13,099,834
Liabilities
$6,795

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

Leadership & pay

12 people listed

Executive titles in this filing

  • BRIAN R DODSON (PRESIDENT)

Highest reported compensation

  • BENNY P HERNANDEZ (SECRETARY): $18,000 total reported compensation

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

Overview

Mission

It is the mission of the scottish rite of freemasonry, the southern jurisdiction, to improve its members and enhance the communities in which they live by teaching and emulating the principles of brotherly love, tolerance, charity, and truth while actively embracing high social, moral, and spiritual values, including fellowship, compassion and dedication to god, family and country.

What it reported doing in 2025

Chartered in 1884 the houston scottish right bodies is the third largest scottish right valley under the supreme council 33rd degree, southern jurisdiction of the U.S.a. With over 3,300 members. The scottish rite freemasonry is widely involved in charity and community service activities that include: rite care clinics which provide diagnostic evaluation and treatment of speech and language disorders, as well as learning disabilities; the Texas scottish rite hospital for children in dallas that specializes in the treatment of orthopedic conditions, certain related neurological disorders and learning disorders, such as dylexia; and the scottish rite dormitory for women in austin.

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 and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 44
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -49.4%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 14.2; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 2%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 0.6% per year; rating input score 100; 17th percentile among comparable filings
  • Revenue growth: -7.5% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: 0.2% per year; rating input score 100; 16th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 12 of 12 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $922K in reported program spending
  • Leadership: top reported pay $18K · 12 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 14 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.