Square and Compasses Holding FY2022 filing

Tax-deductible

Bellaire, TX501(c)(3)Since 2007Foundations & GrantmakersEIN 35-2286092Revenue $283K in FY2022

On file with the IRS4912 Spruce St, 77401-4026 · Bellaire, TXTax-exempt since Mar 2008Supporting organization — 509(a)(3)

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Endowment fund making grants to specified charities in texas

501(c)(3) charity; gifts are tax-deductible.
95¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average surplus $109K a year · 13% of revenue · last 6 filings
Worth a look: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$283K
-90% vs prior year
Spent
$686K
To programs
95%
Net assets
$12.2M
By yearFY2020–FY2025
Revenue
$283K
FY2022▼ -90%
Tap a bar for its year
Revenue by fiscal year
FY2020$394K
FY2021$2.8M
FY2022$283K
FY2023$320K
FY2024$396K
FY2025$705K
Expenses
$686K
FY2022▼ -5%
Tap a bar for its year
Expenses by fiscal year
FY2020$703K
FY2021$722K
FY2022$686K
FY2023$729K
FY2024$709K
FY2025$697K
Net assets
$12.2M
FY2022▼ -21%
Tap a bar for its year
Net assets by fiscal year
FY2020$14.2M
FY2021$15.4M
FY2022$12.2M
FY2023$13.5M
FY2024$14.4M
FY2025$16.0M

From the FY2022 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 2008.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $650K Management & general 5% · $36K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Square and Compasses Holding executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides grants to charities in Texas.

Questions for Square and Compasses Holding

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Provided by the organization

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2 programs · $650K · in their own filed words · FY2022
01

Providing general support for the texas masonic charities foundation, which provides funds to masonic charities.

$450Kprogram expense
02

Providing general support for the masonic children and family services of texas that partners with charitable organization, medical professionals and educational facilities to provide safety, comfort, food, shelter, healthcare, and educational services - basic needs that every child and family deserve.

$200Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 8 grants · $2.6M · 2020–2023

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$283K
Ln 12
Investment incomeLn 3$283K
Money outPt IX
$686K
Ln 25
Programscol B$650K
Managementcol C$36K
Owns and owesPt X
$12.2M
net assets · Ln 32
Total assetsLn 16$12.2M
LiabilitiesLn 26$0
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Investment incomeLn 3$283K
Total revenueLn 12$283K
Assets in detailPt X, end of year
InvestmentsLn 11–13$12.2M
Total assetsLn 16$12.2M
LiabilitiesLn 26$0
Net assetsLn 32$12.2M
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
InvestmentsLn 11–13$15.4M$12.2M
Total assetsLn 16$15.4M$12.2M
LiabilitiesLn 26$0$0
Net assetsLn 32$15.4M$12.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$650K$650K
Accounting feesLn 11c$3K$3K
Investment management feesLn 11f$25K$25K
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$6K$6K
Total functional expensesLn 25$686K$650K$36K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $705K$697K$8K$16.0M 990 PDF
FY2024 $396K$709K−$313K$14.4M 990 PDF
FY2023 $320K$729K−$409K$13.5M 990 PDF
FY2022 Viewing $283K$686K−$403K$12.2M 990 PDF
FY2021 $2.8M$722K$2.1M$15.4M 990 PDF
FY2020 $394K$703K−$310K$14.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $283,194 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $2,803,903$283,194
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $2,803,903$283,194
I-13 Grants and similar amounts paidPrior year $650,000$650,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $72,054$35,825
I-18 Total expensesPrior year $722,054$685,825
I-19 Revenue less expensesPrior year $2,081,849−$402,631
Part VI · Governance 7 of 7 board members independent, 3 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $283,194 across 2 lines filed
VIII-3 Investment incomeExcluded from tax $283,194$283,194
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $283,194$283,194
Part IX · Statement of functional expenses $685,825 across 5 lines filed
IX-1 Grants to domestic organizationsPrograms $650,000$650,000
IX-11c Accounting feesManagement $2,800$2,800
IX-11f Investment management feesManagement $25,232$25,232
IX-23 InsuranceManagement $1,440$1,440
IX-24 Other expenses (24a–d)Management $6,353$6,353
IX-25 Total functional expensesPrograms $650,000 · Management $35,825 · Fundraising $0$685,825
Part X · Balance sheet $12,179,474 assets, 5 lines filed
X-11 Publicly traded securitiesStart of year $15,363,793$12,179,474
X-16 Total assetsStart of year $15,363,793$12,179,474
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $15,363,793$12,179,474
X-33 Total liabilities and net assetsStart of year $15,363,793$12,179,474
Part XI · Reconciliation of net assets $12,179,474 net assets at year end
XI-1 Total revenue$283,194
XI-2 Total expenses$685,825
XI-3 Revenue less expenses−$402,631
XI-4 Net assets at start of year$15,363,793
XI-5 Net unrealized gains (losses) on investments−$2,781,688
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$12,179,474

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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