Charlotte Masonic Association

990EZ • Fiscal year 2014 • EIN 38-6094563

Jan 01, 2014 to Dec 31, 2014 • Filed on May 07, 2015

Organization Profile N/A

245 S CochranCharlotte, MI 48813-1550

(517) 543-0440

Siviq Scores

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

0.10x

Higher debt load relative to assets than 63% of similar nonprofits.

2014 filings • 501(c)2 • <$500k nonprofits • Source year 2014

0.63x

Higher debt load relative to revenue than 70% of similar nonprofits.

2014 filings • 501(c)2 • <$500k nonprofits • Source year 2014

-27%

Higher net margin than 20% of similar nonprofits.

2014 filings • 501(c)2 • <$500k nonprofits • Source year 2014

$4,400

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 15.2% of source-year revenue.

2014 filings • 501(c)2 • <$500k nonprofits • Source year 2014

-5.6%

Faster asset growth than 29% of similar nonprofits.

2014 filings • 501(c)2 • <$500k nonprofits • Annualized from 2013 to 2014

-39%

Faster revenue growth than 12% of similar nonprofits.

2014 filings • 501(c)2 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet

Liabilities / Assets63rd percentile

Assets

Down

$178,925

Down $10,585 (-5.6%) from 2013

Net Assets

Down

$160,725

Down $7,724 (-4.6%) from 2013

Liabilities

Down

$18,200

Down $2,861 (-14%) from 2013

Revenue And Expenses

Liabilities / Revenue70th percentile Net Margin20th percentile

Revenue

Down

$28,936

Down $18,607 (-39%) from 2013

Expenses

Down

$36,660

Down $10,538 (-22%) from 2013

Net Income

Down

-$7,724

Down $8,069 (-2339%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

Highlighted filing

2014

Assets$178,925

Liabilities$18,200

Net Assets$160,725

Open 2014 Filing

Operations Trend

Revenue Growth12th percentile

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

Highlighted filing

2014

Revenue$28,936

Expenses$36,660

Net Income-$7,724

Open 2014 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2014 to Dec 31, 2014
Signed: May 7, 2015
Return Version: 2014v5.0
Gross Receipts: $28,936

Mission and Program Overview

Mission

Care & maintenance of the Masonic Temple

Care and maintenance of the masonic temple building.

Program Services

Description	Grants	Expenses
CARE AND MAINTENANCE OF THE MASONIC TEMPLE BUILDING.	-	-
CARE AND MAINTENANCE OF THE MASONIC TEMPLE BUILDING.	-	-

Compensation and Service Providers

Top Officer Pay88th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
-	Board Member	PT	$4,400	-	$4,400

Filing and Contact Details

Filer

Filer Name: Charlotte Masonic Association
EIN: 38-6094563
Phone: 5175430440
Address: 245 S COCHRAN, CHARLOTTE, MI 48813-1550

Signing Officer

Name: Chuck Garrison
Title: President
Phone: 5175430440
Signed: 2015-05-07
Discuss with paid preparer: Yes

Preparer

Firm: Latchaw & Kilgore CPA Pc
Address: 118 S COCHRAN, CHARLOTTE, MI 48813
Preparer: Len Kilgore CPA
Phone: 5175432960

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses interest 740 advertising 679 laundry & cleaning 899 janitorial service 3,420 supplies 149 property taxes 4,633 insurance-property 3,004 contributions 225 po box fee 110 postage 49 repairs & maintenance 2,601 telephone 547 other taxes 20 non-investment depreciation 5,025 total 22,101”

Form 990-ez, Part I, Line 20

“ROUNDING ADJUSTMENT 0”

Form 990-ez, Part II, Line 24

“0 0 less accumulated depreciation 0 0 total 0 0”

Form 990-ez, Part II, Line 26

“Efsb - line of credit 20,963 16,103 federal & fica tax withheld 61 61 fed. & state unemploy. Pay. 37 36 short term loan on furnace 0 2,000”

Form 990-ez, Part III, Line 31

“Care and maintenance of the masonic temple building.”

Raw XML Appendix99 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	RONALD HANNOLD
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	5175430440
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	511 S COCHRAN
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	CHARLOTTE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	48813
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	110844
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	90784
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-7724
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	3605
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	189510
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	178925
IRS990EZ/GrossReceiptsAmt	0	28936
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	7452
IRS990EZ/LandAndBuildingsGrp/BOYAmt	0	78666
IRS990EZ/LandAndBuildingsGrp/EOYAmt	0	88141
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	168449
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	160725
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	168449
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	160725
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	10529
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	8.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine1Txt	0	RONALD HANNOLD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine2Txt	0	RONALD HANNOLD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	4400
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	BOARD MEMBER
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherExpensesTotalAmt	0	22101
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	CARE AND MAINTENANCE OF THE MASONIC TEMPLE BUILDING.
IRS990EZ/ProgramServiceRevenueAmt	0	21484
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	CARE AND MAINTENANCE OF THE MASONIC TEMPLE BUILDING.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	1	CARE AND MAINTENANCE OF THE MASONIC TEMPLE BUILDING.
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	425
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	21061
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	18200
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	36660
IRS990EZ/TotalRevenueAmt	0	28936
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	EXPENSES INTEREST 740 ADVERTISING 679 LAUNDRY & CLEANING 899 JANITORIAL SERVICE 3,420 SUPPLIES 149 PROPERTY TAXES 4,633 INSURANCE-PROPERTY 3,004 CONTRIBUTIONS 225 PO BOX FEE 110 POSTAGE 49 REPAIRS & MAINTENANCE 2,601 TELEPHONE 547 OTHER TAXES 20 NON-INVESTMENT DEPRECIATION 5,025 TOTAL 22,101
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	ROUNDING ADJUSTMENT 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	0 0 LESS ACCUMULATED DEPRECIATION 0 0 TOTAL 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	EFSB - LINE OF CREDIT 20,963 16,103 FEDERAL & FICA TAX WITHHELD 61 61 FED. & STATE UNEMPLOY. PAY. 37 36 SHORT TERM LOAN ON FURNACE 0 2,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	CARE AND MAINTENANCE OF THE MASONIC TEMPLE BUILDING.
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 II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS	0	2016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	CHUCK GARRISON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	5175430440
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2015-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	CHARLOTTE MASONIC ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt	0	HANNOLD
ReturnHeader/Filer/BusinessNameControlTxt	0	CHAR
ReturnHeader/Filer/EIN	0	386094563
ReturnHeader/Filer/PhoneNum	0	5175430440
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	245 S COCHRAN
ReturnHeader/Filer/USAddress/CityNm	0	CHARLOTTE
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	MI
ReturnHeader/Filer/USAddress/ZIPCd	0	488131550
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	464220743
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	LATCHAW & KILGORE CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	118 S COCHRAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	CHARLOTTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	48813
ReturnHeader/PreparerPersonGrp/PhoneNum	0	5175432960
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2015-05-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	LEN KILGORE CPA
ReturnHeader/ReturnTs	0	2015-05-07T11:17:24-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2014-01-01
ReturnHeader/TaxPeriodEndDt	0	2014-12-31
ReturnHeader/TaxYr	0	2014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $178,925
Liabilities: $18,200
Net assets: $160,725
Revenue: $28,936
Expenses: $36,660
Net income: -$7,724

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$1.86	$0.00	$1.86	$1.10	$0.56	$0.54
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.80	$0.48	$1.32	$0.45	$0.46	$0.02
2022Detailed filing. Detailed filing data is available for this year.	$1.82	$0.48	$1.34	$0.47	$0.46	$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.90	$0.58	$1.32	$0.39	$0.41	$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.00	$0.66	$1.34	$0.44	$0.44	$0.00
2019Detailed filing. Detailed filing data is available for this year.	$2.07	$0.73	$1.34	$0.52	$0.48	$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.58	$1.28	$1.30	$0.61	$0.53	$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.57	$1.35	$1.23	$0.44	$0.48	$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.71	$1.45	$1.27	$0.30	$0.38	$0.09
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.53	$0.18	$1.35	$0.14	$0.40	$0.26
2014Detailed filing. Detailed filing data is available for this year.	$1.79	$0.18	$1.61	$0.29	$0.37	$0.08
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.	$1.90	$0.21	$1.68	$0.48	$0.47	$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.84	$0.16	$1.68	$0.38	$0.48	$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.91	$0.13	$1.78	$0.38	$0.47	$0.09