Civic Intelligence

Masonic Cemetery Association

990 • Fiscal year 2017 • EIN 23-7419982

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

Organization ProfileN/A
PO Box 1373Fallbrook, CA 92088

(760) 723-1375

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

95th percentile

0.30x

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

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

92nd percentile

0.66x

Higher debt load relative to revenue than 92% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Net Margin

19th percentile

-15%

Higher net margin than 19% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Asset Growth

30th percentile

0.5%

Faster asset growth than 30% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

70th percentile

31%

Faster revenue growth than 70% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$599,400

Up $3,067 (+0.5%) from 2016

Net Assets

Down

$419,495

Down $52,448 (-11%) from 2016

Liabilities

Up

$179,905

Up $55,515 (+45%) from 2016

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin19th percentile

Revenue

Up

$270,898

Up $63,626 (+31%) from 2016

Expenses

Up

$312,851

Up $107,662 (+52%) from 2016

Net Income

Down

-$41,953

Down $44,036 (-2114%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth30th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $451,218Liabilities 2010: $43,450Net Assets 2010: $407,7682010Assets 2012: $453,105Liabilities 2012: $61,781Net Assets 2012: $391,3242012Assets 2013: $549,288Liabilities 2013: $74,113Net Assets 2013: $475,1752013Assets 2014: $583,437Liabilities 2014: $98,461Net Assets 2014: $484,9762014Assets 2015: $592,390Liabilities 2015: $122,530Net Assets 2015: $469,8602015Assets 2016: $596,333Liabilities 2016: $124,390Net Assets 2016: $471,9432016Assets 2017: $599,400Liabilities 2017: $179,905Net Assets 2017: $419,4952017Assets 2018: $711,298Liabilities 2018: $204,498Net Assets 2018: $506,8002018Assets 2019: $741,551Liabilities 2019: $208,938Net Assets 2019: $532,6132019Assets 2020: $883,918Liabilities 2020: $236,023Net Assets 2020: $647,8952020Assets 2022: $1,286,497Liabilities 2022: $271,039Net Assets 2022: $1,015,4582022Assets 2023: $1,392,563Liabilities 2023: $290,794Net Assets 2023: $1,101,7692023Assets 2024: $1,522,743Liabilities 2024: $367,970Net Assets 2024: $1,154,7732024

Highlighted filing

2017

Assets$599,400
Liabilities$179,905
Net Assets$419,495
Open 2017 Filing

Operations Trend

Revenue Growth70th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2010: $83,490Expenses 2010: $143,787Net Income 2010: -$60,2972010Revenue 2012: $116,612Expenses 2012: $108,877Net Income 2012: $7,7352012Revenue 2013: $221,696Expenses 2013: $153,474Net Income 2013: $68,2222013Revenue 2014: $150,605Expenses 2014: $188,451Net Income 2014: -$37,8462014Revenue 2015: $173,652Expenses 2015: $187,788Net Income 2015: -$14,1362015Revenue 2016: $207,272Expenses 2016: $205,189Net Income 2016: $2,0832016Revenue 2017: $270,898Expenses 2017: $312,851Net Income 2017: -$41,9532017Revenue 2018: $402,668Expenses 2018: $314,014Net Income 2018: $88,6542018Revenue 2019: $312,714Expenses 2019: $286,901Net Income 2019: $25,8132019Revenue 2020: $466,605Expenses 2020: $351,596Net Income 2020: $115,0092020Revenue 2022: $573,034Expenses 2022: $486,371Net Income 2022: $86,6632022Revenue 2023: $679,936Expenses 2023: $586,570Net Income 2023: $93,3662023Revenue 2024: $697,376Expenses 2024: $635,889Net Income 2024: $61,4872024

Highlighted filing

2017

Revenue$270,898
Expenses$312,851
Net Income-$41,953
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.2
Gross Receipts
$270,898
Mission and Program Overview

Mission

Burial and grave maintenance

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$428,630$443,584▲ $14,954
Cap Stk Tr Prin Current Funds$471,943$419,495▼ $52,448
Cash and Non-Interest-Bearing Accounts$128,298$126,057▼ $2,241
Accounts Receivable$37,524$29,759▼ $7,765
Other Notes and Loans Receivable, Net$1,880$0▼ $1,880
Savings and Temporary Cash Investments-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$596,333$599,400▲ $3,067
Other Assets Total$1$0▼ $1
Liabilities
Unsecured Notes Loans Payable-$114,890-
Mortgage Notes Payable Secured by Investment Property$67,990--
Other Liabilities$52,728$55,728▲ $3,000
Accounts Payable and Accrued Expenses$3,672$9,287▲ $5,615
Total Liabilities$124,390$179,905▲ $55,515
Net Assets / Fund Balance
Total Net Assets Fund Balance$471,943$419,495▼ $52,448
Total Liabilities and Net Assets / Fund Balance$596,333$599,400▲ $3,067

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$21,380--
Other Land Buildings$26,516--
Land$53,250--
Equipment$77,362--
Leasehold Improvements$265,076--
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Donald P McLeanPresident
Steve BallaSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$21,000
Program Service Revenue
$248,888
Investment Income
$1,010
Other Revenue
$0
Change in Net Assets
$-41,953
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$205,336
Other Expenses$107,515
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$182,196$5,490-$187,686
Fees for Services Management-$33,440-$33,440
All Other Expenses$15,382$7,220-$22,602
Payroll Taxes$17,650--$17,650
Insurance$7,640--$7,640
Other Expenses$6,817--$6,817
Office Expenses-$3,784-$3,784
Fees for Services Accounting-$3,575-$3,575
Advertising-$842-$842
Interest-$190-$190
Total Functional Expenses$258,310$54,541$0$312,851
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Endowment Fund Payable$55,728
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“The completed Form 990 is presented to the governing board and discussed before submission.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Employees and management have an obligation to conduct business within guidelines that prohibit actual or potential conflicts of interest. The purpose of these guidelines is to provide general direction so management and employees can seek further clarification on issues related to the subject of acceptable standards of operation.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The organization makes its governing documents, policies, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Masonic Cemetery Association
EIN
23-7419982
Address
PO BOX 1373, FALLBROOK, CA 92088

Signing Officer

Name
Bruce Drukker
Title
President
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
CA
Voting Board Members
2
Independent Board Members
0
Employees
5

Preparer

Firm
Reed Financial Services
Address
106-B WEST HAWTHORNE, Fallbrook, CA 92028
Preparer
Susan J Reed EA
Phone
7607231375
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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/ExplanationTxt0The completed Form 990 is presented to the governing board and discussed before submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Employees and management have an obligation to conduct business within guidelines that prohibit actual or potential conflicts of interest. The purpose of these guidelines is to provide general direction so management and employees can seek further clarification on issues related to the subject of acceptable standards of operation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization makes its governing documents, policies, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0258310
IRS990/TotalFunctionalExpensesGrp/TotalAmt0312851
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0124390
IRS990/TotalLiabilitiesEOYAmt0179905
IRS990/TotalLiabilitiesGrp/BOYAmt0124390
IRS990/TotalLiabilitiesGrp/EOYAmt0179905
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0471943
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0419495
IRS990/TotalProgramServiceExpensesAmt0258310
IRS990/TotalProgramServiceRevenueAmt0248888
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0249898
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0270898
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0596333
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0599400
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0114890
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Bruce Drukker
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MASONIC CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MASO
ReturnHeader/Filer/EIN0237419982
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1373
ReturnHeader/Filer/USAddress/CityNm0FALLBROOK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092088
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330432780
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REED FINANCIAL SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0106-B WEST HAWTHORNE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Fallbrook
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092028
ReturnHeader/PreparerPersonGrp/PhoneNum07607231375
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Susan J Reed EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-11-14T15:07:10-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$599,400
Liabilities
$179,905
Net assets
$419,495
Revenue
$270,898
Expenses
$312,851
Net income
-$41,953
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.52$0.37$1.15$0.70$0.64$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.39$0.29$1.10$0.68$0.59$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.29$0.27$1.02$0.57$0.49$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.88$0.24$0.65$0.47$0.35$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.74$0.21$0.53$0.31$0.29$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.71$0.20$0.51$0.40$0.31$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.60$0.18$0.42$0.27$0.31$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.60$0.12$0.47$0.21$0.21$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.59$0.12$0.47$0.17$0.19$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.58$0.10$0.48$0.15$0.19$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.55$0.07$0.48$0.22$0.15$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.06$0.39$0.12$0.11$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.04$0.41$0.08$0.14$0.06