Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
28th percentile
Higher debt load relative to revenue than 28% of similar nonprofits.
Net Margin
59th percentile
Higher net margin than 59% of similar nonprofits.
Top Officer Pay
50th percentile
Higher top officer pay than 50% of similar nonprofits.
Top officer pay equals 0.4% of source-year revenue.
Asset Growth
77th percentile
Faster asset growth than 77% of similar nonprofits.
Revenue Growth
86th percentile
Faster revenue growth than 86% of similar nonprofits.
Balance Sheet
Assets
Up$3,175,438
Up $119,656 (+3.9%) from 2013
Net Assets
Up$3,164,212
Up $147,665 (+4.9%) from 2013
Liabilities
Down$11,226
Down $28,009 (-71%) from 2013
Revenue And Expenses
Revenue
Up$225,520
Up $57,023 (+34%) from 2013
Expenses
Up$152,623
Up $17,069 (+13%) from 2013
Net Income
Up$72,897
Up $39,954 (+121%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2013 to Sep 30, 2014
- Signed
- Mar 20, 2015
- Return Version
- 2013v4.0
- Gross Receipts
- $225,520
Mission and Program Overview
Mission
To own, manage and control real assets and personal assets of brighton lodge #247 f&am and to turn over the income from such assets to the brighton lodge #247 f&am.
To own, manage and control real and personal assets of brighton lodge #247 f&am.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,407,994 | $1,488,654 | ▲ $80,660 |
| Savings and Temporary Cash Investments | $1,179,594 | $1,262,347 | ▲ $82,753 |
| Land, Buildings, and Equipment, Net | $454,465 | $404,437 | ▼ $50,028 |
| Accounts Receivable | $13,729 | $20,000 | ▲ $6,271 |
| Total Assets | $3,055,782 | $3,175,438 | ▲ $119,656 |
| Liabilities | |||
| Other Liabilities | $6,305 | $6,305 | → $0 |
| Accounts Payable and Accrued Expenses | $32,930 | $4,921 | ▼ $28,009 |
| Total Liabilities | $39,235 | $11,226 | ▼ $28,009 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $3,016,547 | $3,164,212 | ▲ $147,665 |
| Total Net Assets Fund Balance | $3,016,547 | $3,164,212 | ▲ $147,665 |
| Total Liabilities and Net Assets / Fund Balance | $3,055,782 | $3,175,438 | ▲ $119,656 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $250,674 | $770,094 | $1,020,768 |
| Land | $153,763 | - | $153,763 |
Compensation and Service Providers
Employees
| Name | Title | Base | Other | Total |
|---|---|---|---|---|
| Robert Legowsky | Secretary (10/2/13-1/31/14)) | $400 | $600 | $1,000 |
| Daniel Bargy | Treasurer | $300 | - | $300 |
| Michael Muscat | President | $300 | - | $300 |
Board Members and Trustees
| Name | Title |
|---|---|
| Charles Schultz | Vice President |
| Garrett Graham | Trustee |
| Tony Cicciarelli | Trustee |
| Charles Jennett | Trustee (12/1/13-9/30/14) |
| Robert Leon Active 2114 | Trustee/secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $152,466
- Investment Income
- $73,054
- Other Revenue
- $0
- Change in Net Assets
- $72,897
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $151,473 |
| Salaries, Compensation, and Employee Benefits | $1,150 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | - | - | - | $54,769 |
| Depreciation Depletion | - | - | - | $50,028 |
| Fees for Services Accounting | - | - | - | $4,645 |
| Insurance | - | - | - | $3,946 |
| Fees for Services Legal | - | - | - | $3,700 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $2,665 |
| Other Expenses | - | - | - | $2,595 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $1,150 |
| Total Functional Expenses | $0 | $0 | $0 | $152,623 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Tenant Security Deposits | $6,305 |
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
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“The association is organized on a membership basis.”
Form 990, Part VI, Section A, Line 7A
“All members who are master masons in good standing in the lodge shall become members of the association, each with equal rights and benefits.”
Form 990, Part VI, Section A, Line 7B
“A favorable vote by a majority of members present shall be required to approve any business except for by-law revisions which shall require a two-thirds vote of approval.”
Form 990, Part VI, Section B, Line 11
“The 990 is received by the organization's treasurer who reviews the return for accuracy. Upon the treasurer's approval, the 990 is made available to the board of directors at their next scheduled business meeting. After any concerns presented by the board are addressed, the treasurer signs an electronic filing authorization and requests the cpa firm to electronically file the return.”
Form 990, Part VI, Section B, Line 12C
“Each director or officer and member of a committee with delegated powers is required to sign an annual statement which affirms any conflicts of interest. A member with a conflict shall leave the meeting during the discussion of, and the vote on, the transaction arrangement involving the possible conflict of interest. To ensure the conflict of interest policy is followed, periodic reviews are conducted. When conducting periodic reviews, the association may use outside advisors. If outside advisors are used, this will not relieve the board of its responsibility for ensuring periodic reviews are conducted.”
Form 990, Part VI, Section C, Line 19
“All information is available upon request.”
Filing and Contact Details
Filer
- EIN
- 38-6088177
- Phone
- 8102279590
Signing Officer
- Name
- Robert a Legowsky
- Title
- Treasurer
- Phone
- 8102279590
- Signed
- 2015-03-20
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Robert a Legowsky
- Formed
- 1957
- Legal Domicile
- Mi
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 0
- Volunteers
- 8
Preparer
- Preparer
- Dennis D Theis CPA
- Phone
- 5173237500
Supplemental Narrative
Additional Explanations
Form 990, Part XII, Line 2C
“Brighton masonic building association has a committee that assumes responsibilty for oversight of the compilation of its financial statements and selection of an independent accountant. This process has not changed from the prior year.”
Raw XML Appendix345 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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| IRS990/FormationYr | 0 | 1957 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | TENANT SECURITY DEPOSITS |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION IS ORGANIZED ON A MEMBERSHIP BASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ALL MEMBERS WHO ARE MASTER MASONS IN GOOD STANDING IN THE LODGE SHALL BECOME MEMBERS OF THE ASSOCIATION, EACH WITH EQUAL RIGHTS AND BENEFITS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A FAVORABLE VOTE BY A MAJORITY OF MEMBERS PRESENT SHALL BE REQUIRED TO APPROVE ANY BUSINESS EXCEPT FOR BY-LAW REVISIONS WHICH SHALL REQUIRE A TWO-THIRDS VOTE OF APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE 990 IS RECEIVED BY THE ORGANIZATION'S TREASURER WHO REVIEWS THE RETURN FOR ACCURACY. UPON THE TREASURER'S APPROVAL, THE 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS AT THEIR NEXT SCHEDULED BUSINESS MEETING. AFTER ANY CONCERNS PRESENTED BY THE BOARD ARE ADDRESSED, THE TREASURER SIGNS AN ELECTRONIC FILING AUTHORIZATION AND REQUESTS THE CPA FIRM TO ELECTRONICALLY FILE THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | EACH DIRECTOR OR OFFICER AND MEMBER OF A COMMITTEE WITH DELEGATED POWERS IS REQUIRED TO SIGN AN ANNUAL STATEMENT WHICH AFFIRMS ANY CONFLICTS OF INTEREST. A MEMBER WITH A CONFLICT SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. TO ENSURE THE CONFLICT OF INTEREST POLICY IS FOLLOWED, PERIODIC REVIEWS ARE CONDUCTED. WHEN CONDUCTING PERIODIC REVIEWS, THE ASSOCIATION MAY USE OUTSIDE ADVISORS. IF OUTSIDE ADVISORS ARE USED, THIS WILL NOT RELIEVE THE BOARD OF ITS RESPONSIBILITY FOR ENSURING PERIODIC REVIEWS ARE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL INFORMATION IS AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | BRIGHTON MASONIC BUILDING ASSOCIATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILTY FOR OVERSIGHT OF THE COMPILATION OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1 | 0 | BRIGHTON MASONIC LODGE F & A M #247 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 237511834 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(8) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | MI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | FRATERNAL ACTIVITIES |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1 | 0 | 315 WEST NORTH STREET PO BOX 144 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City | 0 | BRIGHTON |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State | 0 | MI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode | 0 | 48116 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 3055782 |
| IRS990/TotalAssetsEOYAmt | 0 | 3175438 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3055782 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3175438 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 152623 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 39235 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 11226 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 39235 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 11226 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 3016547 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 3164212 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 152466 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 1000 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 225520 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 225520 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 8 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3055782 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3175438 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 600 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 3016547 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 3164212 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1 | 0 | PO BOX 1371 |
| IRS990/USAddress/City | 0 | BRIGHTON |
| IRS990/USAddress/State | 0 | MI |
| IRS990/USAddress/ZIPCode | 0 | 48116 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROBERT A LEGOWSKY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8102279590 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-03-20 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | BRIGHTON MASONIC BUILDING ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BRIG |
| ReturnHeader/Filer/EIN | 0 | 386088177 |
| ReturnHeader/Filer/PhoneNum | 0 | 8102279590 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | PO BOX 1371 |
| ReturnHeader/Filer/USAddress/City | 0 | BRIGHTON |
| ReturnHeader/Filer/USAddress/State | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 48116 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 382157642 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | MANER COSTERISAN PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 2425 E GRAND RIVER SUITE 1 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | LANSING |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 489123291 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5173237500 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DENNIS D THEIS CPA |
| ReturnHeader/ReturnTs | 0 | 2015-03-31T11:59:19-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-09-30 |
| ReturnHeader/TaxYr | 0 | 2013 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $3,175,438
- Liabilities
- $11,226
- Net assets
- $3,164,212
- Revenue
- $225,520
- Expenses
- $152,623
- Net income
- $72,897
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