Civic Intelligence

Masonic Temple Association

990 • Fiscal year 2019 • EIN 31-0366990

Aug 01, 2018 to Jul 31, 2019 • Filed on Dec 13, 2019

525 West Riverview AveDayton, OH 45405-4702

(937) 224-9795

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.00x

Higher debt load relative to assets than 23% of similar nonprofits.

2019 filings • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

24th percentile

0.01x

Higher debt load relative to revenue than 24% of similar nonprofits.

2019 filings • $10M-$25M nonprofits • Source year 2019

Net Margin

85th percentile

39%

Higher net margin than 85% of similar nonprofits.

2019 filings • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

26th percentile

$48,015

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2019 filings • $10M-$25M nonprofits • Source year 2019

Asset Growth

67th percentile

9.3%

Faster asset growth than 67% of similar nonprofits.

2019 filings • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

19th percentile

-14%

Faster revenue growth than 19% of similar nonprofits.

2019 filings • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Up

$14,534,770

Up $1,241,760 (+9.3%) from 2018

Net Assets

Up

$14,502,644

Up $1,420,703 (+11%) from 2018

Liabilities

Down

$32,126

Down $178,943 (-85%) from 2018

Revenue

Down

$2,260,714

Down $380,280 (-14%) from 2018

Expenses

Up

$1,379,663

Up $74,713 (+5.7%) from 2018

Net Income

Down

$881,051

Down $454,993 (-34%) from 2018

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2016: $11,425,200Liabilities 2016: $151,359Net Assets 2016: $11,273,8412016Assets 2017: $11,505,920Liabilities 2017: $149,567Net Assets 2017: $11,356,3532017Assets 2018: $13,293,010Liabilities 2018: $211,069Net Assets 2018: $13,081,9412018Assets 2019: $14,534,770Liabilities 2019: $32,126Net Assets 2019: $14,502,6442019Assets 2020: $14,248,632Liabilities 2020: $208,959Net Assets 2020: $14,039,6732020Assets 2021: $13,853,272Liabilities 2021: $37,799Net Assets 2021: $13,815,4732021Assets 2022: $13,310,729Liabilities 2022: $52,004Net Assets 2022: $13,258,7252022Assets 2023: $13,084,641Liabilities 2023: $45,016Net Assets 2023: $13,039,6252023Assets 2024: $11,111,786Liabilities 2024: $101,545Net Assets 2024: $11,010,2412024

Highlighted filing

2019

Assets$14,534,770
Liabilities$32,126
Net Assets$14,502,644

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $2,492,848Expenses 2016: $1,761,693Net Income 2016: $731,1552016Revenue 2017: $1,292,723Expenses 2017: $1,214,456Net Income 2017: $78,2672017Revenue 2018: $2,640,994Expenses 2018: $1,304,950Net Income 2018: $1,336,0442018Revenue 2019: $2,260,714Expenses 2019: $1,379,663Net Income 2019: $881,0512019Revenue 2020: $899,959Expenses 2020: $1,372,623Net Income 2020: -$472,6642020Revenue 2021: $902,445Expenses 2021: $1,264,761Net Income 2021: -$362,3162021Revenue 2022: $847,132Expenses 2022: $1,572,214Net Income 2022: -$725,0822022Revenue 2023: $678,044Expenses 2023: $1,515,608Net Income 2023: -$837,5642023Revenue 2024: $1,109,024Expenses 2024: $1,346,391Net Income 2024: -$237,3672024

Highlighted filing

2019

Revenue$2,260,714
Expenses$1,379,663
Net Income$881,051
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Dec 13, 2019
Return Version
2018v3.1
Gross Receipts
$2,706,137
Mission and Program Overview

Mission

A non-profit building association to support and provide facilities for the dayton area masonic fraternal organizations and perform the daily operations of the dayton masonic center.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$11,126,763$12,456,040▲ $1,329,277
Investments Other Securities$2,003,991$2,025,974▲ $21,983
Savings and Temporary Cash Investments$257,055$91,358▼ $165,697
Accounts Receivable$3,307$7,376▲ $4,069
Cash and Non-Interest-Bearing Accounts$300$300→ $0
Total Assets$13,293,010$14,534,770▲ $1,241,760
Other Assets Total$-98,406$-46,278▲ $52,128
Liabilities
Accounts Payable and Accrued Expenses$211,069$32,126▼ $178,943
Total Liabilities$211,069$32,126▼ $178,943
Net Assets / Fund Balance
Unrestricted Net Assets$10,997,973$12,418,676▲ $1,420,703
Permanently Rstr Net Assets$2,083,968$2,083,968→ $0
Total Net Assets Fund Balance$13,081,941$14,502,644▲ $1,420,703
Total Liabilities and Net Assets / Fund Balance$13,293,010$14,534,770▲ $1,241,760

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$11,041,052$3,532,131$14,573,183
Buildings$519,749$1,600,224$2,119,973
Equipment$602,065$1,420,447$2,022,512
Land$289,486-$289,486
Other Land Buildings$3,688$17,095$20,783
Other Securities$455,095--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
William P Mayberry JrSecretaryFT$48,015$48,015

Board Members and Trustees

NameTitle
Nathan H Pelfrey JrPresident
Jerry WardVice President
Danny JordanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,650,920
Program Service Revenue
$286,600
Investment Income
$110,389
Other Revenue
$212,805
All Other Contributions
$1,650,920
Change in Net Assets
$881,051

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Qualified Contrib Hist Struct1$1,650,920Cost
Total Noncash Contributions1$1,650,920-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,261,574
Revenue Not Reported on Financial Statements
$-860
Revenue Not Reported on Form 990
$69,167
Other Revenue Adjustments
$-860
Total Revenue per Audited Statements
$2,330,741
Total Revenue per Form 990
$2,260,714
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$837,481
Salaries, Compensation, and Employee Benefits$537,970
Grants and Similar Amounts Paid$4,212
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$473,522
Depreciation Depletion---$425,447
Occupancy---$134,865
Office Expenses---$85,041
Insurance---$70,437
Payroll Taxes---$48,557
Fees for Service Investment Mgmnt Fees---$16,695
Other Employee Benefits---$15,891
Fees for Services Accounting---$13,763
Grants to Domestic Orgs---$4,212
All Other Expenses---$677
Other Expenses---$452
Total Functional Expenses$0$0$0$1,379,663

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,380,523
Total Expenses per Audited Statements$1,380,523
Total Expenses per Form 990$1,379,663
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-860
Other Expense Adjustments$-860
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$83,986
Fundraising Direct Expenses$46,381
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Section B, Line 11B

Line 11a explanation - reviewed by mta secretary and mta officers with outside auditor before filing

Form 990, Part VI, Section B, Line 12C

Officials annually sign conflict of interest statements

Form 990, Part VI, Section C, Line 19

UPON WRITTEN REQUEST

Filing and Contact Details

Filer

Filer Name
Masonic Temple Association
EIN
31-0366990
Phone
9372249795
Address
525 WEST RIVERVIEW AVE, DAYTON, OH 45405-4702

Signing Officer

Name
Nathan H Pelfrey Jr
Title
President
Phone
9372249795
Signed
2019-12-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nathan H Pelfrey Jr
Formed
1924
Legal Domicile
Oh
Voting Board Members
24
Independent Board Members
24
Employees
17
Volunteers
0

Preparer

Firm
Lloyd Darner Guenther & Ellis Pll
Address
7755 PARAGON RD STE 105, DAYTON, OH 45459
Preparer
William C Laidly
Phone
9372973000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Equity earnings in subsidiary 52,128. Additional paid in capital by parent 470,485.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Equity earnings in subsidiary

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Fundraising revenue part viii line 8a net fundraising activity part viii line 8c

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Fundraising expenses part viii line 8b

Raw XML AppendixShowing 400 of 412 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EQUITY EARNINGS IN SUBSIDIARY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING REVENUE PART VIII LINE 8A NET FUNDRAISING ACTIVITY PART VIII LINE 8C
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES PART VIII LINE 8B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012456040
IRS990ScheduleD/TotalBookValueSecuritiesAmt02025974
IRS990ScheduleD/TotalExpensesPerForm990Amt01379663
IRS990ScheduleD/TotalRevenuePerForm990Amt02260714
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02330741
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01380523
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/QualifiedContribHistStructGrp/ContributionCnt01
IRS990ScheduleM/QualifiedContribHistStructGrp/MethodOfDeterminingRevenuesTxt0COST
IRS990ScheduleM/QualifiedContribHistStructGrp/NonCashCheckboxInd0X
IRS990ScheduleM/QualifiedContribHistStructGrp/NoncashContributionsRptF990Amt01650920
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 11A EXPLANATION - REVIEWED BY MTA SECRETARY AND MTA OFFICERS WITH OUTSIDE AUDITOR BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICIALS ANNUALLY SIGN CONFLICT OF INTEREST STATEMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EQUITY EARNINGS IN SUBSIDIARY 52,128. ADDITIONAL PAID IN CAPITAL BY PARENT 470,485.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0861084169
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0BANQUET FACILITY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0BELMONTE PARK HOSPITALITY CORP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0525 RIVERVIEW AVENUE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0DAYTON
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd045401
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0AASR - VALLEY OF DAYTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0310201225
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 (C) 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FRATERNAL ORGANIZATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0525 RIVERVIEW AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0DAYTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd045401
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt013293010
IRS990/TotalAssetsEOYAmt014534770
IRS990/TotalAssetsGrp/BOYAmt013293010
IRS990/TotalAssetsGrp/EOYAmt014534770
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01650920
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/TotalAmt01379663
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0211069
IRS990/TotalLiabilitiesEOYAmt032126
IRS990/TotalLiabilitiesGrp/BOYAmt0211069
IRS990/TotalLiabilitiesGrp/EOYAmt032126
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt013081941
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt014502644
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0286600
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt079307
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0530487
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02260714
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt013293010
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt014534770
IRS990/TotReportableCompRltdOrgAmt048015
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt010997973
IRS990/UnrestrictedNetAssetsGrp/EOYAmt012418676
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0525 WEST RIVERVIEW AVE
IRS990/USAddress/CityNm0DAYTON
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd0454054702
IRS990/VotingMembersGoverningBodyCnt024
IRS990/VotingMembersIndependentCnt024
IRS990/WebsiteAddressTxt0WWW.DAYTONMASONICCENTER.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0NATHAN H PELFREY JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09372249795
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-12-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MASONIC TEMPLE ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MASO
ReturnHeader/Filer/EIN0310366990
ReturnHeader/Filer/PhoneNum09372249795
ReturnHeader/Filer/USAddress/AddressLine1Txt0525 WEST RIVERVIEW AVE
ReturnHeader/Filer/USAddress/CityNm0DAYTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0454054702
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0ED3B8294A8848F53EFDC91C9054C9284BBC080DD
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt069.135.20.58
ReturnHeader/FilingSecurityInformation/IPDt02019-12-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm007:40:17
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0310603874

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