Minnesota Masonic Historic Buildings
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO PROTECT, PRESERVE, RESTORE, MANAGE, MAINTAIN, OWN, AND OPERATE, DIRECTLY OR INDIRECTLY, THE HISTORIC MASONIC BUILDINGS LOCATED IN MINNESOTA.
- Income
- $360,487
- Spending
- $177,980
- Spent on programs
- 100%
- Reserves
- -15.9 months of spending
- Largest source of income
- donations and private grants, 76%
- Employees
- 0
- Volunteers
- 15
- Highest pay
- $403,013, ceo - charities
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 61 out of 100. Higher than 30% of charities in its peer group (arts and culture, $250k to $1m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
16 of 20It owes 19% of what it owns.
Living within its means
15 of 15Income exceeded spending by 51% of income.
Income trend
15 of 15Income rose 369% on the year before.
Spending floor
15 of 15100% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 95 out of 100. Higher than 89% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
25 of 2513 of 13 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $177,872 spent. THE CORPORATION IS CREATED AND ORGANIZED TO PROTECT, PRESERVE, RESTORE, MANAGE, MAINTAIN, OWN, AND OPERATE, DIRECTLY OR INDIRECTLY: (A) THE DULUTH MASONIC TEMPLE LOCATED AT 4 WEST SECOND STREET, DULUTH, MINNESOTA 55802 (HEREINAFTER, THE "DMT"), WHICH IS LISTED ON THE NATIONAL REGISTRY OF HISTORIC PLACES AND WHICH CURRENTLY MAINTAINS, INTER ALIA, A MULTI-VOLUME HISTORIC LIBRARY, NUMEROUS VALUABLE COLLECTIONS AND HISTORICAL DOCUMENTS WITH RESPECT TO BOTH THE CITY OF DULUTH AND STATE OF MINNESOTA HISTORY, AND HISTORIC RARE HAND-PAINTED THEATRICAL SCENIC BACKDROPS AND SCOTTISH RITE AUDITORIUM WITH ITS HISTORIC EGYPTIAN FRIEZE, AND (B) OTHER HISTORICALLY AND/OR ARCHITECTURALLY SIGNIFICANT MASONIC BUILDINGS LOCATED IN MINNESOTA (COLLECTIVELY, WITH THE DMT, THE "BUILDINGS"). THROUGH ITS PROTECTION, PRESERVATION, RESTORATION, MANAGEMENT, MAINTENANCE, OWNERSHIP, AND OPERATION OF THE BUILDINGS, THE CORPORATION WILL PROMOTE AN APPRECIATION OF HISTORICAL KNOWLEDGE, AND EDUCATE THE PUBLIC, ABOUT MASONRY IN MINNESOTA, BY MAKING THE BUILDINGS AVAILABLE FOR PUBLIC VIEWING. THE CORPORATION MAY SOLICIT FUNDS TO BE USED IN ACCORDANCE WITH MINNESOTA STATUTE 317A, INCLUDING BUT NOT LIMITED TO EXTERIOR AND INTERIOR MAINTENANCE, RESTORATION AND PRESERVATION OF THE BUILDINGS, SO THEY CAN BE OPEN FOR PUBLIC USES, SUCH AS MUSEUMS AND LIBRARIES. FUNDS MAY ALSO BE UTILIZED TO MAINTAIN THE FURNISHINGS, THEATRICAL SCENIC BACKDROPS, ANTIQUES AND OTHER ITEMS OF HISTORICAL, EDUCATIONAL AND CULTURAL SIGNIFICANCE LOCATED IN THE BUILDINGS. NOTWITHSTANDING ANY OTHER LANGUAGE OR PROVISIONS CONTAINED HEREIN, THE PURPOSES AND ACTIVITIES WILL BE LIMITED EXCLUSIVELY TO EXEMPT PURPOSES WITHIN THE MEANING OF 501(C) OF THE CODE.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since February 2016.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.