2024-03-28T15:02:45-05:00 2023-08-31 042680237 MORGAN & MORGAN PC 175 DERBY STREET - SUITE 40 HINGHAM MA 02043 990 2022-09-01 042104701 MASONIC EDUCATION & CHARITY TRUST MASO 6174266040 186 TREMONT STREET BOSTON MA 02111 GEORGE HAMILTON PRESIDENT 7814266040 2024-03-07 1 GEORGE HAMILTON 999009999 0 TIMOTHY MACLELLAN CPAPFS P00083175 7817490050 2024-03-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z GEORGE F HAMILTON SAME AS C ABOVE BOSTON MA 02111 83197567 0 X WWW.MASSFREEMASONRY.ORG X 1884 MA TO HOLD AND INVEST FUNDS FOR RELATED MASONIC ORGANIZATIONS AND DISTRIBUTE INCOME EARNED TO THEM AND TO RETURN THEIR INVESTED FUNDS WHEN REQUIRED. 9 8 0 0 0 4280 994273 703321 0 0 3703036 394685 0 0 4697309 1098006 394750 686490 0 0 537317 571144 0 0 151127 855382 874474 1787449 2132108 2909860 -1034102 83696851 83689507 48128572 47440649 35568279 36248858 X TO HOLD AND INVEST FUNDS FOR RELATED MASONIC ORGANIZATIONS AND DISTRIBUTE INCOME EARNED TO THEM AND TO RETURN THEIR INVESTED FUNDS WHEN REQUIRED IN ORDER TO FULFILL THE REQUIREMENTS AND OBLIGATIONS OF FREEMASONRY: FREEMASONRY (OFTEN SIMPLIFIED TO "MASONRY") ENHANCES AND STRENGTHENS THE CHARACTER OF THE INDIVIDUAL MAN BY PROVIDING OPPORTUNITIES FOR FELLOWSHIP, CHARITY, EDUCATION, ANDD LEADERSHIP BASED ON THE THREE ANCIENT MASONIC TENETS: BROTHERLY LOVE, RELIEF, AND TRUTH. MASSACHUSETTS FREEMASONRY IS A CROWNING LEGACY OF THIS VENERABLE HERITAGE AS WE STRIVE TO "MAKE GOOD MEN BETTER." 0 0 1691123 686490 ***THE MASONIC EDUCATION AND CHARITABLE TRUST HOLDS AND INVESTS FUNDS FOR THE MASONIC HOME, THE GRAND LODGE OF MASONS IN MASSACHUSETTS AND OTHER MASONIC ORGANIZATIONS. NET INCOME AND FUNDS ARE DISTRIBUTED TO THESE ORGANIZATIONS FOR THEIR CHARITABLE PROGRAMS AS DESCRIBED BELOW:THE ESSENTIAL QUALITIES MASONS SHARE IN THEIR DIVERSE LIVES ARE A BELIEF IN A SUPREME BEING AND A DESIRE TO STRIVE FOR:**FELLOWSHIP WITH OTHER MASONS**HIGH MORAL STANDARDS**KINDNESSS IN THE HOME**COURTESY IN SOCIETY**HONESTY IN BUSINESS**FAIRNESS IN ALL DEALINGSBEING A MASON:BEING A MASON IS ABOUT A FATHER HELPING HIS SON MAKE BETTER DECISIONS; A BUSINESS LEADER STRIVING TO BRING MORALITY TO THE WORKPLACE; A THOUGHTFUL MAN LEARNING TO WORK THROUGH TOUGH ISSUES IN HIS LIFE.FELLOWSHIP, FRIENDSHIP, AND COMMUNITY SERVICE:THROUGHOUT A MASON'S LIFE, FELLOWSHIP AND FRIENDSHIP IS A KEY COMPONENT, AS WELL AS COMMUNITY SERVICE. THE TYPICAL MASON WANTS TO CONTINUE TO GROW AS A MAN AND TO BENEFIT SOCIETY.FELLOWSHIP:BY ATTENDING MASONIC LODGE MEETINGS AND LEARNING FROM YOUR FELLOW MASONS, YOU WILL STRENGTHEN THE BONDS OF FELLOWSHIP AS YOU JOIN TOGETHER WITH LIKE-MINDED MEN WHO SHARE IDEALS OF BOTH A MORAL AND METAPHYSICAL NATURE. YOU'LL ENJOY THE FRIENDSHIP OF OTHER MASONS IN THE COMMUNITY, AND YOU'LL BE WELCOMED AS A "BROTHER" BY MASONS EVERYWHERE IN THE WORLD. FREEMASONRY ALSO PROMISES THAT SHOULD YOU EVER BE OVERTAKEN BY MISFORTUNE, SICKNESS, OR ADVERSITY THROUGH NO FAULT OF YOUR OWN, THE HANDS OF OUR GREAT FRATERNITY WILL BE STRETCHED FORTH TO AID AND ASSIST YOU.CHARITY:FROM ITS EARLIEST DAYS, CHARITY HAS BEEN THE MOST VISIBLE MASONIC ACTIVITY. FREEMASONS HAVE ALWAYS BEEN DEVOTED TO CARING FOR DISADVANTAGED CHILDREN, THE SICK AND THE ELDERLY. IN FACT, MASONS IN NORTH AMERICA GIVE AWAY APPROXIMATELY $3 MILLION TO NATIONAL AND LOCAL CHARITIES EACH DAY, OF WHICH MORE THAN 70% IS DIRECTED TOWARD THE GENERAL PUBLIC. MASONS ARE ALSO ACTIVELY INVOLVED IN A GREAT DEAL OF COMMUNITY VOLUNTEER WORK.EDUCATION:THE GRAND LODGE OF MASSACHUSETTS HAS ADVOCATED THE EDUCATION OF ITS MEMBERS SINCE ITS EARLIEST YEARS. ITS CEREMONIES PROVIDE INSTRUCITON TO ALL MEMBERS, SUPPLEMENTED BY VARIOUS OTHER ACTIVITIES SUCH AS SEMINARS, LECTURES, WORKSHOPS, AND READING. BECAUSE FREEMASONRY IS AN ESOTERIC SOCIETY, CERTAIN ASPECTS OF ITS WORK ARE NOT GENERALLY DISCLOSED TO THE PUBLIC. FREEMASONRY USES AN INITIATORY SYSTEM OF DEGREES TO EXPLORE ETHICAL AND PHILOSOPHICAL ISSUES, AND THE SYSTEM IS LESS EFFECTIVE IF THE OBSERVER KNOWS BEFOREHAND WHAT WILL HAPPEN. IT IS DESCRIBED IN MASONIC CRAFT RITUAL AS "A BEAUTIFUL SYSTEM OF MORALITY VEILED IN ALLEGORY AND ILLUSTRATED BY SYMBOLS."LEADERSHIP:FREEMASONRY OFFERS ITS MEMBERS LEADERSHIP OPPORTUNITIES AT THE LODGE, DISTRICT, AND GRAND LODGE LEVEL. AS FREEMASONS PROGRESS THROUGH THE CRAFT, THEY DISCOVER DIFFERENT ASPECTS OF THEMSELVES AND DEVELOP A RANGE OF SKILLS THAT EVEN THEY MIGHT NOT HAVE KNOWN THEY POSSESSED. BY DEVELOPING LEADERSHIP TECHNIQUES THAT FIT THEIR PERSONALITY, MASONS UNLOCK THE DOOR TO THEIR FULL POTENTIAL. FOR MORE THAN TEN YEARS THE GRAND LODGE OF MASSACHUSETTS HAS SPONSORED THE MASONIC LEADERSHIP INSTITUTE FOR ITS MEMBERS TO STRENGTH LEADERSHIP WITHIN OUR FRATERNITY AND TO CONTRIBUTE TO THE PERSONAL GROWTH OF MASSACHUSETTS MASONS.MASONIC HEALTH SYSTEM (MHS) OF MASSACHUSETTS WAS ESTABLISHED IN 2001 TO CONTINUE THE MASONIC TRADITION OF CARING. MHS PROVIDES A CONTINUUM OF QUALITY SERVICES AND PROGRAMS TO THOSE IN NEED BY PROUDLY SPONSORING THE FOLLOWING:THE OVERLOOK COMMUNITYA 219 INDEPENDENT LIVING RESIDENCE CONTINUING CARE RETIREMENT COMMUNITY (CCRC) ON THE CHARLTON CAMPUS COMPRISED OF 205 APARTMENTS AND 14 COTTAGES. THE OVERLOOK COMMUNITY IS DESIGNED TO OFFER HIGH QUALITY, MAINTENANCE-FREE LIVING AND RELIEVE FUTURE HEALTH CARE CONCERNS WITH COMPLETE PEACE OF MIND.OVERLOOK MASONIC HEALTH CENTERONE OF THE MOST RESPECTED LONG-TERM CARE FACILITIES IN THE STATE IS SITUATED ON 450+ ACRES OF BEAUTIFUL COUNTRYSIDE IN CHARLTON. FOR NEARLY A CENTURY, THE OVERLOOK MASONIC HEALTH CENTER HAS BEEN CARING FOR MASSACHUSETTS MASONS, THEIR WIVES, WIDOWS, AND OTHER MEMBERS OF THE COMMUNITY. THE HEALTH CENTER HAS REMAINED COMMITTED TO ITS MISSION TO MAINTAIN A PROFESSIONAL STAFF THAT PROVIDES HIGH QUALITY CARE AND SERVICES IN AN ENVIRONMENT THAT FOSTERS RESPECT, DIGNITY AND CHOIOCE. SOME OF THE MEDICAL SERVICES PROVIDED AT THE HEALTH CENTER INCLUDE: 24-HOUR SKILLED NURSING, POST-ACUTE CARE SERVICES, ALZHEIMER'S AND OTHER DEMENTIA RELATED CARE PROGRAMS, FITNESS PROGRAMS, REHABILITATIVE SERVICES, AND NUTRITIONAL SERVICES.OVERLOOK VISITING NURSE ASSOCIATION & HOSPICE SERVICESA FULL SERVICE MEDICARE AND MEDICAID HOME HEALTH AGENCY, OFFERING SPECIALIZED SERVICES AND PROGRAMS THROUGHOUT THE COMMONWEALTH TO AN AVERAGE DAILY CENSUS OF APPROXIMATELY 1700 CLIENTS. THE OVERLOOK VISITING NURSE ASSOCIATION PROVIDES EXEMPLARY HEALTH CARE SERVICES ACROSS THE CONTINUUM WITH AN EMPHASIS ON HEALTH AND WELL-BEING. SERVICES ARE AVAILABLE 24 HOURS A DAY, 7 DAYS A WEEK, AND WEEKEND ADMISSIONS ARE ACCEPTED. VISITING NURSE SERVICES CAN BE EASILY OBTAINED BY CONTACTING THE OVERLOOK OFFICE IN YOUR AREA. IN ADDDITION, REFERRALS CAN BE MADE FROM YOUR DOCTOR, HOSPITAL DISCHARGE PLANNERS, EXTENDED CARE FACILITIES AND COMMUNITY AGENCIES.OUR TEAMS OF PROFESSIONALS PROVIDE SERVICES TO INDIVIDUALS AND CAREGIVERS TO HELP COPE WITH THE CIRCUMSTANCES ASSOCIATED WITH A TERMINAL ILLNESS. THE HOSPICE TEAM DESIGNS A PLAN OF CARE TO MEET THE NEEDS OF THE PATIENT AND FAMILY, WITH THE GOAL OF REDUCING PAIN AND PROVIDING COMFORT AND SUPPORT. OVERLOOK HOSPICE SERVICES, OFFERED IN SOUTHERN WORCESTER COUNTY AND NEW BEDFORD, ARE AVAILABLE 24 HOURS A DAY, 7 DAYS A WEEK, 365 DAYS A YEAR.OVERLOOK HEALTH & WELLNESS INFOSOURCEA RESOURCE PROVIDING FREE ACCESS AND REFERRALS TO ALL YOUR HEALTH RELATED QUESTIONS AND CONCERNS. THE OVERLOOK HEALTH & WELLNESS INFOSOURCE WILL ASSIST YOU WITH REFERRALS IN SUCH AREAS AS HOME HEALTH CARE, MEDICAL SUPPPLIES, CAREGIVER ASSISTANCE, NUTURITIONAL ASSISTANCE, GENERAL HEALTH CARE, AND GUIDANCE. 1691123 1 1 0 0 0 0 0 1 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MA X X CRAIG MACPHERSON GRAND TEASURER'S OFFICE 6174266040 186 TREMONT STREET BOSTON MA 02111 MASON W RUSSELL TREASURER 1.00 1.00 X X 0 0 0 JOHN R HALSEY CLERK & TRUSTEE 1.00 X X 0 0 0 PAUL R PERKINS TRUSTEE 1.00 X 0 0 0 THOMAS R APPLETON II TRUSTEE 1.00 X 0 0 0 GEORGE L HERBOLSHEIMER IV TRUSTEE 1.00 X 0 0 0 THOMAS A RORRIE TRUSTEE 1.00 X 0 0 0 JOHN C HARRIS III TRUSTEE 1.00 X 0 0 0 PETER H NEE TRUSTEE 1.00 X 0 0 0 MICHAEL J BOUCHER TRUSTEE 1.00 X 0 0 0 GEORGE F HAMILTON PRESIDENT 1.00 32.00 X X 0 0 0 CRAIG MACPHERSON ASST. TREASURER 5.00 32.00 X 0 91962 2542 0 91962 2542 0 0 0 0 0 703321 703321 298549 298549 82195697 82099561 96136 96136 96136 1098006 0 0 394685 76382 76382 610108 610108 472123 347197 124926 62906 53350 9556 36115 19470 16645 39000 39000 101901 101901 1360 1360 2125 2125 7582 7582 136492 136492 CHARITABLE EXPENSES 237742 237742 BUILDING 214882 214882 FRATERNAL 123050 123050 BUILDING 9825 9825 515 515 2132108 1691123 289858 151127 44833 74035 1312991 665671 48305 38480 81677222 82897821 600000 13500 13500 83696851 83689507 48128572 47440649 48128572 47440649 X 13826693 13291566 21741586 22957292 35568279 36248858 83696851 83689507 X -1034102 1715533 -852 X X 0 1 X 1 0 X X X 2 MASONIC HEALTH SYSTEMS 043515688 3 0 0 0 GRAND LODGE OF MASONS IN MASSACHUSETTS 041383607 10 1 0 0 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 35568279 677018 2099308 1833308 262439 36248858 39692695 1024985 -3610008 1491280 48113 35568279 34927119 1181066 5135712 1461430 89772 39692695 31306582 1604558 3614018 1430440 167599 34927119 30566018 482047 1561548 1278750 24281 31306582 0.36700 0.63300 0 0 0 DUE TO GRAND LODGE 29035840 DUE TO THE MASONIC HOME 18083885 DUE TO OTHERS 294656 ANNUITIES PAYABLE 1268 OTHER ACCOUNTS PAYABLE 25000 47440649 X 2711638 1715533 1715533 996105 101901 101901 1098006 2030207 0 2030207 101901 101901 2132108 PART III, LINE 4: OVERLOOKING THE BOSTON COMMON IS THE MAJESTIC GRAND LODGE OF MASONS IN MASSACHUSETTS. ONE OF THE OLDEST INSTITUTIONS IN DOWNTOWN BOSTON, THE CURRENT BUILDING AT 186 TREMONT STREET IS THE THIRD GRAND LODGE STRUCTURE ERECTED ON THE SITE. BUILT IN 1898, IT HOUSES MANY TREASURES OF GREAT HISTORICAL SIGNIFICANCE. IT HAS SIX MEETING HALLS, A RESEARCH LIBRARY DEDICATED TO FREEMASONRY, AND THE ADMINISTRATIVE OFFICES FOR THE GRAND LODGE AND OTHER MASONIC BODIES AND PROGRAMS. THE BUILDING AND LIBRARY ARE OPEN TO THE PUBLIC, AND TOURS ARE NORMALLY AVAILABLE MONDAY THROUGH SATURDAY BETWEEN 10:00 AM AND 3:00 PM. THE SAMUEL CROCKER LAWRENCE LIBRARY AT THE GRAND LODGE OF MASSACHUSETTS IS REPUTED TO CONTAIN THE FINEST AND MOST EXTENSIVE COLLECTION OF MASONIC INFORMATION IN THE WESTERN HEMISPHERE. IN ADDITION TO 70,000 VOLUMES, IT CONTAINS BOUND COPIES OF GRAND LODGE PROCEEDINGS DATING BACK TO 1733. PART V, LINE 4: THE MASONIC EDUCATION AND CHARITABLE TRUST HOLDS AND INVESTS FUNDS FOR THE MASONIC HEALTH SYSTEM OF MASSACHUSETTS, INC., THE GRAND LODGE OF MASONS IN MASSACHUSETTS AND OTHER MASONIC ORGANIZATIONS. NET INCOME AND FUNDS ARE DISTRIBUTED TO THESE ORGANIZATIONS FOR THEIR CHARITABLE PROGRAMS. PART X, LINE 2: THE TRUST ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHROITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE TRUST HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AS A TAX POSITION; HOWEVER, THE TRUST HAS DETERMINED THAT SUCH TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE TRUST IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTIONS. THE TRUST'S FEDERAL AND STATE TAX RETURNS ARE OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED. 1 DEMOLAY FOUNDATION OF MASSACHUSETTS 186 TREMONT STREET BOSTON MA 02111 042326981 501(C)(3) 40650 0 TO FUND VARIOUS PROGRAMS AND PROVIDE FINANCIAL ASSISTANCE GEORGE WASHINGTON MASONIC MEMORIAL 100 CALLAHAN DRIVE ALEXANDRIA VA 22301 540545202 501(C)(3) 24500 0 TO FUND VARIOUS PROGRAMS AND PROVIDE FINANCIAL ASSISTANCE MASONIC SERVICE ASSOCIATION OF NA 813 FIRST AVENUE SE SUITE 357 CEPAR RAPIDS IA 52402 530204605 501(C)(3) 11232 0 TO FUND VARIOUS PROGRAMS AND PROVIDE FINANCIAL ASSISTANCE BROTHERHOOD FUND ASSISTANCE 8 23608 SCHOLARSHIPS 172 586500 PART I, LINE 2: MECT DOES NOT MAKE GRANTS OR GIVE OTHER ASSISTANCE TO INDIVIDUALS OR ORGANIZATIONS OTHER THAN THOSE IT WAS SET UP TO DIRECTLY SUPPORT. ASSISTANCE TO RELATED ORGANIZATIONS IS GIVEN AS NEEDED. X 0 0 0 0 0 0 0 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B AN ELECTRONIC COPY WAS E-MAILED TO EACH TRUSTEE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL MEMBERS OF THE BOARD OF TRUSTEES, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE ANNUALLY. THE DISCLOSURE ARE REVIEWED AND ANY POTEENTIAL CONFLICTS ARE DETERMINED. IF A POTENTIAL CONFLICT IS FOUND TO EXIST, THAT INDIVIDUAL IS BARRED FROM PARTICIPATING IN ANY DELIBERATIONS OR DECISIONS RELATING TO THE CONFLICTING MATTER. FORM 990, PART VI, SECTION C, LINE 19 OUR FORM 990'S (CURRENT AND PRIOR THREE YEARS) ARE AVAILABLE ON THE OFFICIAL WEBSITE OF THE ATTORNEY GENERAL OF MASSACHUSETTS AT WWW.CHARITIES.AGO.STATE.MA.US AND GUIDESTAR AT WWW2.GUIDESTAR.ORG. WE ALSO MAKE OUR FORM 990, FORM 1023, FORM 990-T, ARTICLES OF INCORPORATION, BYLAWS, GOVERNING DOCUMENTS, CONFLICT OF INTEREST AVAILABLE TO THE PUBLIC UPON REQUEST. OUR AUDITED FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE OFFICIAL WEBSITE OF THE ATTORNEY GENERAL OF MASSACHUSETTS AT WWW.CHARITIES.AGO.STATE.MA.US. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT -852. FORM 990, PART XII, LINE 2C: THE ENTITY HAS AN AUDIT COMMITTEE THAT REVIEWS AND APPROVES THE AUDIT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. GRAND LODGE OF MASONS IN MASSACHUSETTS 186 TREMONT STREET BOSTON MA 02111 041383607 FRATERNAL MA 501(C)(10) N/A NONE 0 MASONIC HEALTH SYSTEM OF MASSACHUSETTS INC 88 MASONIC HOME ROAD CHARLTON MA 01507 043515688 DEVELOPS AND OFFERS PROGRAMS TO THE RESIDENTS OF COMMUNITY MA 501(C)(3) LINE 12D, III-O NONE 0 OVERLOOK MASONIC HEALTH CENTER (MASONIC HOME) 88 MASONIC HOME ROAD CHARLTON MA 01507 222843194 HEALTH CARE MA 501(C)(3) LINE 12D, III-O NONE 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 GRAND LODGE OF MASONS IN MASSACHUSETTS P 1833308 AMOUNT DISBURSED