Civic Intelligence

Free and Accepted Masons Saddleback Laguna No 672

EIN 23-7159038 • 501(c)10 • Lake Forest, CA

Profile

A man who strives to improve himself can also improve his community and the world at large. This is the mission of the Masons of California. Through Masonic principles and tradition, we foster personal growth and improve the lives of others.

PO Box 761Lake Forest, CA 92609
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)10 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)10 • $500k-$1M nonprofits • Source year 2024

Net Margin

47th percentile

12%

Higher net margin than 47% of similar nonprofits.

501(c)10 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)10 • $500k-$1M nonprofits • Source year 2024

Asset Growth

66th percentile

8.1%

Faster asset growth than 66% of similar nonprofits.

501(c)10 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

39%

Faster revenue growth than 69% of similar nonprofits.

501(c)10 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$642,852

Up $67,405 (+12%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$642,852

Up $67,405 (+12%) from 2022

Revenue

Down

$63,288

Down $10,218 (-14%) from 2022

Expenses

Down

$55,673

Down $1,795 (-3.1%) from 2022

Net Income

Down

$7,615

Down $8,423 (-53%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $275,479Net Assets 2011: $275,4792011Assets 2016: $378,635Liabilities 2016: $364Net Assets 2016: $378,2712016Assets 2017: $461,094Liabilities 2017: $397Net Assets 2017: $460,6972017Assets 2019: $548,513Liabilities 2019: $0Net Assets 2019: $548,5132019Assets 2021: $668,199Liabilities 2021: $0Net Assets 2021: $668,1992021Assets 2022: $575,447Liabilities 2022: $0Net Assets 2022: $575,4472022Assets 2024: $642,852Liabilities 2024: $0Net Assets 2024: $642,8522024

Highlighted filing

2024

Assets$642,852
Liabilities$0
Net Assets$642,852

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2011: $58,752Expenses 2011: $61,834Net Income 2011: -$3,0822011Revenue 2016: $92,962Expenses 2016: $56,657Net Income 2016: $36,3052016Revenue 2017: $100,442Expenses 2017: $50,065Net Income 2017: $50,3772017Revenue 2019: $64,973Expenses 2019: $48,096Net Income 2019: $16,8772019Revenue 2021: $129,791Expenses 2021: $42,268Net Income 2021: $87,5232021Revenue 2022: $73,506Expenses 2022: $57,468Net Income 2022: $16,0382022Revenue 2024: $63,288Expenses 2024: $55,673Net Income 2024: $7,6152024

Highlighted filing

2024

Revenue$63,288
Expenses$55,673
Net Income$7,615

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 6, 2023
Return Version
2022v5.0
Gross Receipts
$74,658
Mission and Program Overview

Mission

A man who strives to improve himself can also improve his community and the world at large. This is the mission of the Masons of California. Through Masonic principles and tradition, we foster personal growth and improve the lives of others.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$668,199$575,447▼ $92,752
Investments in Publicly Traded Securities$494,340$329,275▼ $165,065
Investments Other Securities$86,000$86,000→ $0
Savings and Temporary Cash Investments$21,764$75,436▲ $53,672
Cash and Non-Interest-Bearing Accounts$52,897$71,961▲ $19,064
Accounts Receivable$13,198$12,775▼ $423
Total Assets$668,199$575,447▼ $92,752
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$668,199$575,447▼ $92,752
Total Liabilities and Net Assets / Fund Balance$668,199$575,447▼ $92,752

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$86,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jack AuldMaster
Aaron DewSecretary
Ross HernandezSenior Warden
Trent RosenliebTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$170
Program Service Revenue
$49,685
Investment Income
$22,078
Other Revenue
$1,573
All Other Contributions
$170
Change in Net Assets
$16,038
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$57,318
Grants and Similar Amounts Paid$150
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$13,855
Conferences and Meetings---$12,378
Fees for Service Investment Mgmnt Fees---$2,916
Other Expenses$2,355--$2,355
All Other Expenses---$2,107
Office Expenses---$493
Grants to Domestic Orgs---$150
Total Functional Expenses$0$0$0$57,468
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Voting members include Elective and Appointed Officers of the lodge. Members of the lodge shall meet at stated meeting to conduct whatever business may properly come before them.

Member election for additional members Part VI line 7A

Elected officers shall be elected by written ballot or by majority vote at the annual meeting of the lodge.

Governing body decisions Part VI line 7B

Members of the lodge shall meet each month at the stated meeting to conduct whatever business may properly come before them. Any governance decision must be approved by the Lodge members.

Form 990 governing body review Part VI line 11

F&AM Saddleback Laguna Lodge 672 is a subordinate lodge of the Grand Lodge of California. The Grand Lodge of California is responsible for the preparation of the Form 990 and its supporting schedules. The Grand Lodge of California tax accountant prepares the Form 990, then the controller reviews the Form 990. The controller submits the completed Form 990 to the lodge officers for review and approval. Once approved, the Controller/accountant files the Form 990 with the IRS.

Conflict of interest policy compliance Part VI line 12C

As required, annually, officer of the lodge signs a conflict of interest disclosure statement. In this statement, the officers disclose known, existing, potential and possible conflicts of interest. If no such interests or activities exist, the party writes the word NONE in the space provided. In addition, these statements are updated when an interested party subsequently becomes a matter of executive committee action. The interested party disclosed the circumstances to the Master. In the event the interested party in question is the master, the potential conflict is disclosed to the full members. The conflict of interest disclosure statements for officers are submitted to the members for review.

Other officer or key employee compensation Part VI line 15B

Compensation of officer, the Secretary of the lodge, is determined and approved by the members of the lodge.

Form 990 availability to public Part VI line 18

Form 990 and other governing documents are available to the public at the lodge office. It will be available upon request.

Governing documents etc available to public Part VI line 19

Form 990 and other governing documents are available to the public at the lodge office. It will be available upon request.

Filing and Contact Details

Filer

Filer Name
Free and Accepted Masons Saddleback Laguna No 672
EIN
23-7159038
Address
PO Box 761, Lake Forest, CA 92609
Doing Business As
Saddleback Laguna Lodge No 672

Signing Officer

Name
Aaron Dew
Title
Secretary
Phone
9494585750
Signed
2023-11-06

Organization Details

Principal Officer
Jack Auld
Formed
1928
Legal Domicile
CA
Voting Board Members
191
Independent Board Members
191
Employees
0
Volunteers
210
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Ritual Expenses $1,350Printing, Publications, Postage 201Bank Fees 2Total $2,107

General explanation attachment

The lodge is using accrual basis of accounting for member dues receipts; the rest of the lodge transactions are on a cash basis of accountingK. Form or Organization Fraternal Unincorporated Organization

Raw XML Appendix348 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Voting members include Elective and Appointed Officers of the lodge. Members of the lodge shall meet at stated meeting to conduct whatever business may properly come before them.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Elected officers shall be elected by written ballot or by majority vote at the annual meeting of the lodge.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members of the lodge shall meet each month at the stated meeting to conduct whatever business may properly come before them. Any governance decision must be approved by the Lodge members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3F&AM Saddleback Laguna Lodge 672 is a subordinate lodge of the Grand Lodge of California. The Grand Lodge of California is responsible for the preparation of the Form 990 and its supporting schedules. The Grand Lodge of California tax accountant prepares the Form 990, then the controller reviews the Form 990. The controller submits the completed Form 990 to the lodge officers for review and approval. Once approved, the Controller/accountant files the Form 990 with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4As required, annually, officer of the lodge signs a conflict of interest disclosure statement. In this statement, the officers disclose known, existing, potential and possible conflicts of interest. If no such interests or activities exist, the party writes the word NONE in the space provided. In addition, these statements are updated when an interested party subsequently becomes a matter of executive committee action. The interested party disclosed the circumstances to the Master. In the event the interested party in question is the master, the potential conflict is disclosed to the full members. The conflict of interest disclosure statements for officers are submitted to the members for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Compensation of officer, the Secretary of the lodge, is determined and approved by the members of the lodge.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Form 990 and other governing documents are available to the public at the lodge office. It will be available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Form 990 and other governing documents are available to the public at the lodge office. It will be available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Ritual Expenses $1,350Printing, Publications, Postage 201Bank Fees 2Total $2,107
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9The lodge is using accrual basis of accounting for member dues receipts; the rest of the lodge transactions are on a cash basis of accountingK. Form or Organization Fraternal Unincorporated Organization
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9General explanation attachment
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Supporting Organziation to F&AM Saddleback Laguna Lodge
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Fraternal Organization
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO Box 761
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11111 California Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0El Toro
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1San Francisco
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd092609
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd194108
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0668199
IRS990/TotalAssetsEOYAmt0575447
IRS990/TotalAssetsGrp/BOYAmt0668199
IRS990/TotalAssetsGrp/EOYAmt0575447
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0170
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt057468
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0668199
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0575447
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt049685
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt022078
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt051258
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt073506
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0210
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0668199
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0575447
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0191
IRS990/VotingMembersIndependentCnt0191
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Aaron Dew
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/PhoneNum09494585750
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Free and Accepted Masons Saddleback Laguna No 672
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0237159038
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 761
ReturnHeader/Filer/USAddress/CityNm0Lake Forest
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092609
ReturnHeader/ReturnTs02023-11-06T16:11:34-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Aaron
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Dew
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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