Civic Intelligence

Free and Accepted Masons of Az Masonic Temple

EIN 23-7309668 • 501(c)10 • Payson, AZ

Profile

Support masonic charitable activities

200 E Rancho RoadPayson, AZ 85541

paysonmason.org

Siviq Scores

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

Liabilities / Assets

79th percentile

0.00x

Higher debt load relative to assets than 79% of similar nonprofits.

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

Liabilities / Revenue

95th percentile

0.55x

Higher debt load relative to revenue than 95% of similar nonprofits.

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

Net Margin

3rd percentile

-235%

Higher net margin than 3% 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

92nd percentile

22%

Faster asset growth than 92% of similar nonprofits.

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

Revenue Growth

3rd percentile

-78%

Faster revenue growth than 3% of similar nonprofits.

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

Assets

Up

$590,586

Up $107,924 (+22%) from 2023

Liabilities

Down

$2,466

Down $546 (-18%) from 2023

Net Assets

Up

$588,120

Up $108,470 (+23%) from 2023

Revenue

Down

$4,494

Down $16,311 (-78%) from 2023

Expenses

Down

$15,073

Down $1,224 (-7.5%) from 2023

Net Income

Down

-$10,579

Down $15,087 (-335%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2015: $477,722Liabilities 2015: $1,653Net Assets 2015: $476,0692015Assets 2016: $478,693Liabilities 2016: $1,854Net Assets 2016: $476,8392016Assets 2017: $482,347Liabilities 2017: $2,554Net Assets 2017: $479,7932017Assets 2018: $480,233Liabilities 2018: $2,452Net Assets 2018: $477,7812018Assets 2019: $484,694Liabilities 2019: $2,240Net Assets 2019: $482,4542019Assets 2020: $483,427Liabilities 2020: $0Net Assets 2020: $483,4272020Assets 2021: $497,544Liabilities 2021: $2,783Net Assets 2021: $494,7612021Assets 2022: $469,967Liabilities 2022: $0Net Assets 2022: $469,9672022Assets 2023: $482,662Liabilities 2023: $3,012Net Assets 2023: $479,6502023Assets 2024: $590,586Liabilities 2024: $2,466Net Assets 2024: $588,1202024

Highlighted filing

2024

Assets$590,586
Liabilities$2,466
Net Assets$588,120

Operations Trend

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

$30K$20K$10K$0-$10K-$20KRevenue 2015: $25,464Expenses 2015: $22,219Net Income 2015: $3,2452015Revenue 2016: $23,732Expenses 2016: $22,962Net Income 2016: $7702016Revenue 2017: $23,916Expenses 2017: $20,962Net Income 2017: $2,9542017Revenue 2018: $28,264Expenses 2018: $25,277Net Income 2018: $2,9872018Revenue 2019: $29,386Expenses 2019: $20,943Net Income 2019: $8,4432019Revenue 2020: $15,573Expenses 2020: $13,952Net Income 2020: $1,6212020Revenue 2021: $20,687Expenses 2021: $17,523Net Income 2021: $3,1642021Revenue 2022: $14,148Expenses 2022: $21,056Net Income 2022: -$6,9082022Revenue 2023: $20,805Expenses 2023: $16,297Net Income 2023: $4,5082023Revenue 2024: $4,494Expenses 2024: $15,073Net Income 2024: -$10,5792024

Highlighted filing

2024

Revenue$4,494
Expenses$15,073
Net Income-$10,579

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 11, 2025
Return Version
2024v5.1
Gross Receipts
$4,494
Mission and Program Overview

Mission

Support masonic charitable activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$479,650$588,120▲ $108,470
Land, Buildings, and Equipment, Net$299,179$299,179→ $0
Cash and Non-Interest-Bearing Accounts$6,826$291,407▲ $284,581
Investments in Publicly Traded Securities$126,297--
Savings and Temporary Cash Investments$50,360--
Total Assets$482,662$590,586▲ $107,924
Liabilities
Accounts Payable and Accrued Expenses$3,012$2,466▼ $546
Total Liabilities$3,012$2,466▼ $546
Net Assets / Fund Balance
Total Net Assets Fund Balance$479,650$588,120▲ $108,470
Total Liabilities and Net Assets / Fund Balance$482,662$590,586▲ $107,924

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$277,701-$277,701
Land$18,000-$18,000
Other Land Buildings$1,739-$1,739
Equipment$1,739-$1,739
Compensation and Service Providers

Board Members and Trustees

NameTitle
John ElliottJunior Warden
Dan MceuenMaster
William HerzigSecretary
John B BrooksSenior Warden
Lon ThomasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,927
Program Service Revenue
$0
Investment Income
$567
Other Revenue
$0
All Other Contributions
$1,690
Change in Net Assets
$-10,579
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$15,073
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance-$3,084-$3,084
All Other Expenses-$1,319-$1,319
Other Expenses-$898-$898
Total Functional Expenses$0$15,073$0$15,073
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
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Member election for additional members Part VI line 7A

Organization members are authorized by the organization by laws to nominate and elect one or more members of the governing body annually

Governing body decisions Part VI line 7B

Governance decisions of the organization are subject to votes of approval by the organization members

Governing body meeting documentation Part VI line 8A

The organization secretary composes the minutes of the stated meetings which are presented to the membership at the following meeting for their viewing and approval. Minutes of the board of trustees meetings are simularly presented to the membership for their viewing and approval. Actions by any committees are reported to the membership and any actions requiring a vote of the membership are taken and recorded by the secretary.

Committee meeting documentation Part VI line 8B

SEE EXPLANATION FOR PART VI LINE 8a

Form 990 governing body review Part VI line 11

Treasurer and secretary review the completed 990 forms. The trustees are advised that the tax returns are available to review prior to their submission. Tax returns are made available to the general membership upon their request.

Conflict of interest policy compliance Part VI line 12C

Officers directors and trustees are required to disclose interests that could give rise to conflicts. Annual and monthly meetings address and monitor compliance throughout the year

Governing documents etc available to public Part VI line 19

Governing documents, conflict of interest policy and financial statements are maintained at the organizations lodge building and are available for public inspection by contacting the organizations treasurer or secretary whose contact information is clearly posted near the entrance to the building.information requested by the public will be provided as allowed by the organizations constitution and bylaws and the revised statutes of the grand lodge of free and accepted masons.

Filing and Contact Details

Filer

Filer Name
Free and Accepted Masons of Az Masonic Temple
EIN
23-7309668
In Care Of
% LON THOMAS
Phone
9284741305
Address
200 E RANCHO ROAD, PAYSON, AZ 85541
Doing Business As
Sy Harrison Lodge No 70

Signing Officer

Name
Lon Thomas
Title
Treasurer
Phone
9289511200
Signed
2025-05-11
Discuss with paid preparer
No

Organization Details

Principal Officer
Dan Mceuen
Formed
1973
Legal Domicile
Az
Voting Board Members
59
Independent Board Members
0
Employees
0
Volunteers
10

Preparer

Firm
Payson Tax Service
Address
1008 N BEELINE HWY, Payson, AZ 85541
Preparer
John E Blann Jr
Phone
9284728755
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Part xi line 9 change in market value of municipal bonds

List of other expenses Part IX line 24E

See attached overflow/continuation sheets attached to this return

Part XI response or note to any line in Part XI

Line 9 reconciliation of net assets portfolio change in market value

Raw XML Appendix323 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/ExplanationTxt0ORGANIZATION MEMBERS ARE AUTHORIZED BY THE ORGANIZATION BY LAWS TO NOMINATE AND ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNANCE DECISIONS OF THE ORGANIZATION ARE SUBJECT TO VOTES OF APPROVAL BY THE ORGANIZATION MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION SECRETARY COMPOSES THE MINUTES OF THE STATED MEETINGS WHICH ARE PRESENTED TO THE MEMBERSHIP AT THE FOLLOWING MEETING FOR THEIR VIEWING AND APPROVAL. MINUTES OF THE BOARD OF TRUSTEES MEETINGS ARE SIMULARLY PRESENTED TO THE MEMBERSHIP FOR THEIR VIEWING AND APPROVAL. ACTIONS BY ANY COMMITTEES ARE REPORTED TO THE MEMBERSHIP AND ANY ACTIONS REQUIRING A VOTE OF THE MEMBERSHIP ARE TAKEN AND RECORDED BY THE SECRETARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SEE EXPLANATION FOR PART VI LINE 8a
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TREASURER AND SECRETARY REVIEW THE COMPLETED 990 FORMS. THE TRUSTEES ARE ADVISED THAT THE TAX RETURNS ARE AVAILABLE TO REVIEW PRIOR TO THEIR SUBMISSION. TAX RETURNS ARE MADE AVAILABLE TO THE GENERAL MEMBERSHIP UPON THEIR REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICERS DIRECTORS AND TRUSTEES ARE REQUIRED TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS. ANNUAL AND MONTHLY MEETINGS ADDRESS AND MONITOR COMPLIANCE THROUGHOUT THE YEAR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MAINTAINED AT THE ORGANIZATIONS LODGE BUILDING AND ARE AVAILABLE FOR PUBLIC INSPECTION BY CONTACTING THE ORGANIZATIONS TREASURER OR SECRETARY WHOSE CONTACT INFORMATION IS CLEARLY POSTED NEAR THE ENTRANCE TO THE BUILDING.INFORMATION REQUESTED BY THE PUBLIC WILL BE PROVIDED AS ALLOWED BY THE ORGANIZATIONS CONSTITUTION AND BYLAWS AND THE REVISED STATUTES OF THE GRAND LODGE OF FREE AND ACCEPTED MASONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PART XI LINE 9 CHANGE IN MARKET VALUE OF MUNICIPAL BONDS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SEE ATTACHED OVERFLOW/CONTINUATION SHEETS ATTACHED TO THIS RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9LINE 9 RECONCILIATION OF NET ASSETS PORTFOLIO CHANGE IN MARKET VALUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Part XI response or note to any line in Part XI
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
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ReturnHeader/ReturnTs02025-05-13T16:44:12-04:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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