Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Masonic Temple Association
EIN 31-4245130 • 501(c)2 • Circleville, OH
Profile
The masonic temple association owns the premises which houses the offices of the temple. They rent out the other three floors to help support their mission statement.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
72nd percentile
Higher net margin than 72% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
80th percentile
Faster asset growth than 80% of similar nonprofits.
Revenue Growth
69th percentile
Faster revenue growth than 69% of similar nonprofits.
Balance Sheet
Assets
Up$149,493
Up $16,750 (+13%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$149,493
Up $16,750 (+13%) from 2023
Revenue
Down$69,643
Down $6,403 (-8.4%) from 2023
Expenses
Down$52,894
Down $30,534 (-37%) from 2023
Net Income
Up$16,749
Up $24,131 (+327%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $149,493
- Liabilities
- -
- Net assets
- $149,493
- Revenue
- $69,643
- Expenses
- $52,894
- Net income
- $16,749
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 5, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $69,643
Mission and Program Overview
Mission
The masonic temple association owns the premises which houses the offices of the temple. They rent out the other three floors to help support their mission statement.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE MASONIC TEMPLE ASSOCIATION OWNS THE PREMISES WHICH HOUSES THE OFFICES. | - | - |
| THIS IS OPERATING EXPENSES FOR THE ORGANIZATION THAT SUPPORTS THE ACTIVITIES OF THE MASONIC TEMPLE ASSOCIATION. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| LOUIS N MCFARLAND | President | - | $0 | - | - |
| SHANE OSBORNE | Secretary | - | $0 | - | - |
| MICHAEL LAWS | Treasurer | - | $0 | - | - |
| KRISTA MACK | Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Masonic Temple Association
- EIN
- 31-4245130
- Phone
- 7404771064
- Address
- PO BOX 103, CIRCLEVILLE, OH 43113
Signing Officer
- Name
- Michael Laws
- Title
- Treasurer
- Phone
- 7404771064
- Signed
- 2025-11-05
Preparer
- Firm
- Cook Insurance & Tax Services LLC
- Address
- 328 E MAIN ST, CIRCLEVILLE, OH 43113-1842
- Preparer
- Mona Hardbarger
- Phone
- 7404742153
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Commercial building 113 1/2 accounting fees 500 insurance 7,880 cleaning/maintenance 3,363 repairs 15,454 taxes and licenses 4,807 utilities 16,697 po box & postage 182 miscelaneous 90 security 465 trash 3,206 christmas party 250 total 52,894”
Form 990-ez, Part I, Line 20
“OTHER DEDUCTIONS 0”
Form 990-ez, Part III
“The masonic temple association owns the premises which houses the offices of the temple. They rent out the other three floors to help support their mission statement.”
Form 990-ez, Part III, Line 31
“This is operating expenses for the organization that supports the activities of the masonic temple association.”
Raw XML Appendix102 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | MICHAEL LAWS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7404771064 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 934 TARLTON ROAD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | CIRCLEVILLE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 43113 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 3341 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 20090 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 19128 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 16749 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 132744 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 149493 |
| IRS990EZ/GrossReceiptsAmt | 0 | 69643 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 50515 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 129403 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 129403 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 132744 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 149493 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 132744 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 149493 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | LOUIS N MCFARLAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | SHANE OSBORNE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MICHAEL LAWS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | KRISTA MACK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | true |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 52894 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE MASONIC TEMPLE ASSOCIATION OWNS THE PREMISES WHICH HOUSES THE OFFICES OF THE TEMPLE. THEY RENT OUT THE OTHER THREE FLOORS TO HELP SUPPORT THEIR MISSION STATEMENT. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE MASONIC TEMPLE ASSOCIATION OWNS THE PREMISES WHICH HOUSES THE OFFICES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | THIS IS OPERATING EXPENSES FOR THE ORGANIZATION THAT SUPPORTS THE ACTIVITIES OF THE MASONIC TEMPLE ASSOCIATION. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 52894 |
| IRS990EZ/TotalRevenueAmt | 0 | 69643 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | COMMERCIAL BUILDING 113 1/2 ACCOUNTING FEES 500 INSURANCE 7,880 CLEANING/MAINTENANCE 3,363 REPAIRS 15,454 TAXES AND LICENSES 4,807 UTILITIES 16,697 PO BOX & POSTAGE 182 MISCELANEOUS 90 SECURITY 465 TRASH 3,206 CHRISTMAS PARTY 250 TOTAL 52,894 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | OTHER DEDUCTIONS 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE MASONIC TEMPLE ASSOCIATION OWNS THE PREMISES WHICH HOUSES THE OFFICES OF THE TEMPLE. THEY RENT OUT THE OTHER THREE FLOORS TO HELP SUPPORT THEIR MISSION STATEMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THIS IS OPERATING EXPENSES FOR THE ORGANIZATION THAT SUPPORTS THE ACTIVITIES OF THE MASONIC TEMPLE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL LAWS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7404771064 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MASONIC TEMPLE ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MASO |
| ReturnHeader/Filer/EIN | 0 | 314245130 |
| ReturnHeader/Filer/PhoneNum | 0 | 7404771064 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 103 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CIRCLEVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 43113 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 453995655 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | COOK INSURANCE & TAX SERVICES LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 328 E MAIN ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CIRCLEVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 431131842 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7404742153 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-06 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MONA HARDBARGER |
| ReturnHeader/ReturnTs | 0 | 2025-11-06T14:15:05-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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