Civic Intelligence

Ancient Free & Accepted Masons -

990EZ • Fiscal year 2022 • EIN 42-0747134

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 25, 2023

218 1/2 5th StreetWest Des Moines, IA 50266

(515) 249-3366

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2022

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2022

Net Margin

79th percentile

28%

Higher net margin than 79% of similar nonprofits.

2022 filings • 501(c)10 • <$500k nonprofits • Source year 2022

Top Officer Pay

91st percentile

$4,800

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

2022 filings • 501(c)10 • <$500k nonprofits • Source year 2022

Asset Growth

86th percentile

15%

Faster asset growth than 86% of similar nonprofits.

2022 filings • 501(c)10 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

50th percentile

3.7%

Faster revenue growth than 50% of similar nonprofits.

2022 filings • 501(c)10 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$150,670

Up $19,401 (+15%) from 2021

Net Assets

Up

$150,670

Up $19,401 (+15%) from 2021

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Up

$68,575

Up $2,415 (+3.7%) from 2021

Expenses

Down

$49,174

Down $9,008 (-15%) from 2021

Net Income

Up

$19,401

Up $11,423 (+143%) from 2021

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2018: $115,388Liabilities 2018: $1,037Net Assets 2018: $114,3512018Assets 2019: $110,415Liabilities 2019: $266Net Assets 2019: $110,1492019Assets 2020: $123,291Net Assets 2020: $123,2912020Assets 2021: $131,269Net Assets 2021: $131,2692021Assets 2022: $150,670Net Assets 2022: $150,6702022Assets 2023: $169,205Liabilities 2023: $0Net Assets 2023: $169,2052023Assets 2024: $176,967Liabilities 2024: $0Net Assets 2024: $176,9672024

Highlighted filing

2022

Assets$150,670
Liabilities-
Net Assets$150,670

Operations Trend

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

$80K$60K$40K$20K$0-$20KRevenue 2018: $58,174Expenses 2018: $57,097Net Income 2018: $1,0772018Revenue 2019: $46,550Expenses 2019: $50,752Net Income 2019: -$4,2022019Revenue 2020: $57,447Expenses 2020: $44,305Net Income 2020: $13,1422020Revenue 2021: $66,160Expenses 2021: $58,182Net Income 2021: $7,9782021Revenue 2022: $68,575Expenses 2022: $49,174Net Income 2022: $19,4012022Revenue 2023: $68,952Expenses 2023: $51,019Net Income 2023: $17,9332023Revenue 2024: $68,927Expenses 2024: $61,165Net Income 2024: $7,7622024

Highlighted filing

2022

Revenue$68,575
Expenses$49,174
Net Income$19,401
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 25, 2023
Return Version
2022v5.0
Gross Receipts
$68,575
Mission and Program Overview

Mission

Domestic fraternal organization whose net earnings are used for religious, charitable and fraternal purposes.

Program Services

DescriptionGrantsExpenses
CHARITABLE DONATIONS TO ORGANIZATIONS THAT IMPROVE THE LIVES OF INDIVIDUALS AND GROUPS FOR THE BETTERMENT OF THE COMMUNITY.--
ANNUALLY, NOT MORE THAN FOUR (4) SCHOLARSHIPS FROM THIS FUND, EACH TO NOT BE LESS THAN TWO HUNDRED FIFTY DOLLARS (250) OR MORE THAN THE ANNUAL TRUST INCOME, ARE TO BE AWARDED. EVERY EFFORT WILL BE MADE TO SELECT A RECIPIENT(S) WHO DISPLAYS THE ATTRIBUTES OF HIGH MORAL CHARACTER, COMMUNITY INVOLVEMENT AND AMBITION EXPECTED ON THE MASONIC INSTITUTION. IN 2022, FOUR (4) FIVE HUNDRED DOLLAR (500) SCHOLARSHIPS WERE AWARDED TO DESERVING STUDENTS.--
THE ORGANIZATION ALSO SUPPORTS VARIOUS FRATERNAL AND EDUCATIONAL ACTIVITIES.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
BRUCE TENNANTSecretaryPT$4,800-$4,800
MITCH BENSONDirectorPT$0--
ORIN MCMILLANDirectorPT$0--
PAUL DUDLEYPresidentPT$0--
Filing and Contact Details

Filer

Filer Name
Ancient Free & Accepted Masons -
EIN
42-0747134
Address
218 1/2 5TH STREET, WEST DES MOINES, IA 50266

Signing Officer

Name
Bryon Browder
Title
Treasurer
Phone
5152493366
Signed
2023-09-25
Discuss with paid preparer
Yes

Preparer

Firm
Mhcs Pc
Address
1601 W LAKES PKWY STE 300, WEST DES MOINES, IA 50266
Preparer
S James Smith CPA
Phone
5152883279
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Rent income 38,700 grand master reception 658 miscellaneous 7 total 39,365

Form 990-ez, Part I, Line 16

Expenses office expenses 926 insurance 2,782 maintenance 10,979 supplies 105 buck night 616 hall expenses 11,911 miscellaneous 1,978 grand master reception 123 total 29,420

Form 990-ez, Part III

Domestic fraternal organization whose net earnings are used for religious, charitable and fraternal purposes.

Form 990-ez, Part III, Line 29

Annually, not more than four (4) scholarships from this fund, each to not be less than two hundred fifty dollars (250) or more than the annual trust income, are to be awarded. Every effort will be made to select a recipient(s) who displays the attributes of high moral character, community involvement and ambition expected on the masonic institution. In 2022, four (4) five hundred dollar (500) scholarships were awarded to deserving students.

Form 990-ez, Part V, Line 34

During the year, the organization amended the bylaws to include a new committee: building committee. The building committee shall have a minimum of 3 master masons of gnemeth 577 in good standing appointed by the master of the lodge. A minimum of 1 past master and 2 master masons. The committee shall consist of a chairman (3 year term) and 2 ( 2 year and 1 term) members. 2 consecutive term limit max. The initial committee only will be 3, 2, and 1 year. All committee members after will have 3 year terms. It will be the committee's responsibility to maintain and coordinate repairs to the lodge and the rental properties owned by the lodge.

Raw XML Appendix115 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0BRUCE TENNANT
IRS990EZ/BooksInCareOfDetail/PhoneNum05152493366
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0218 1/2 5TH STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WEST DES MOINES
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd050266
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0131269
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0150670
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0true
IRS990EZ/ContributionsGiftsGrantsEtcAmt09557
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt019401
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02113
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0131269
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0150670
IRS990EZ/GrantsAndSimilarAmountsPaidAmt03239
IRS990EZ/GrossProfitLossSlsOfInvntryAmt060
IRS990EZ/GrossReceiptsAmt068575
IRS990EZ/GrossSalesOfInventoryAmt060
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt0205
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt019388
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0131269
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0150670
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0131269
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0150670
IRS990EZ/OccupancyRentUtltsAndMaintAmt06651
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt04800
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BRUCE TENNANT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MITCH BENSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ORIN MCMILLAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3PAUL DUDLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt029420
IRS990EZ/OtherRevenueTotalAmt039365
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0DOMESTIC FRATERNAL ORGANIZATION WHOSE NET EARNINGS ARE USED FOR RELIGIOUS, CHARITABLE AND FRATERNAL PURPOSES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CHARITABLE DONATIONS TO ORGANIZATIONS THAT IMPROVE THE LIVES OF INDIVIDUALS AND GROUPS FOR THE BETTERMENT OF THE COMMUNITY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1ANNUALLY, NOT MORE THAN FOUR (4) SCHOLARSHIPS FROM THIS FUND, EACH TO NOT BE LESS THAN TWO HUNDRED FIFTY DOLLARS (250) OR MORE THAN THE ANNUAL TRUST INCOME, ARE TO BE AWARDED. EVERY EFFORT WILL BE MADE TO SELECT A RECIPIENT(S) WHO DISPLAYS THE ATTRIBUTES OF HIGH MORAL CHARACTER, COMMUNITY INVOLVEMENT AND AMBITION EXPECTED ON THE MASONIC INSTITUTION. IN 2022, FOUR (4) FIVE HUNDRED DOLLAR (500) SCHOLARSHIPS WERE AWARDED TO DESERVING STUDENTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2THE ORGANIZATION ALSO SUPPORTS VARIOUS FRATERNAL AND EDUCATIONAL ACTIVITIES.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt07751
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt049174
IRS990EZ/TotalRevenueAmt068575
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RENT INCOME 38,700 GRAND MASTER RECEPTION 658 MISCELLANEOUS 7 TOTAL 39,365
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES OFFICE EXPENSES 926 INSURANCE 2,782 MAINTENANCE 10,979 SUPPLIES 105 BUCK NIGHT 616 HALL EXPENSES 11,911 MISCELLANEOUS 1,978 GRAND MASTER RECEPTION 123 TOTAL 29,420
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOMESTIC FRATERNAL ORGANIZATION WHOSE NET EARNINGS ARE USED FOR RELIGIOUS, CHARITABLE AND FRATERNAL PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUALLY, NOT MORE THAN FOUR (4) SCHOLARSHIPS FROM THIS FUND, EACH TO NOT BE LESS THAN TWO HUNDRED FIFTY DOLLARS (250) OR MORE THAN THE ANNUAL TRUST INCOME, ARE TO BE AWARDED. EVERY EFFORT WILL BE MADE TO SELECT A RECIPIENT(S) WHO DISPLAYS THE ATTRIBUTES OF HIGH MORAL CHARACTER, COMMUNITY INVOLVEMENT AND AMBITION EXPECTED ON THE MASONIC INSTITUTION. IN 2022, FOUR (4) FIVE HUNDRED DOLLAR (500) SCHOLARSHIPS WERE AWARDED TO DESERVING STUDENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DURING THE YEAR, THE ORGANIZATION AMENDED THE BYLAWS TO INCLUDE A NEW COMMITTEE: BUILDING COMMITTEE. THE BUILDING COMMITTEE SHALL HAVE A MINIMUM OF 3 MASTER MASONS OF GNEMETH 577 IN GOOD STANDING APPOINTED BY THE MASTER OF THE LODGE. A MINIMUM OF 1 PAST MASTER AND 2 MASTER MASONS. THE COMMITTEE SHALL CONSIST OF A CHAIRMAN (3 YEAR TERM) AND 2 ( 2 YEAR AND 1 TERM) MEMBERS. 2 CONSECUTIVE TERM LIMIT MAX. THE INITIAL COMMITTEE ONLY WILL BE 3, 2, AND 1 YEAR. ALL COMMITTEE MEMBERS AFTER WILL HAVE 3 YEAR TERMS. IT WILL BE THE COMMITTEE'S RESPONSIBILITY TO MAINTAIN AND COORDINATE REPAIRS TO THE LODGE AND THE RENTAL PROPERTIES OWNED BY THE LODGE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 29
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART V, LINE 34
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT. THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRYON BROWDER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05152493366
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-09-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ANCIENT FREE & ACCEPTED MASONS -
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0GNEMETH 577
ReturnHeader/Filer/BusinessNameControlTxt0ANCI
ReturnHeader/Filer/EIN0420747134
ReturnHeader/Filer/USAddress/AddressLine1Txt0218 1/2 5TH STREET
ReturnHeader/Filer/USAddress/CityNm0WEST DES MOINES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050266
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421104473
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MHCS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01601 W LAKES PKWY STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST DES MOINES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050266
ReturnHeader/PreparerPersonGrp/PhoneNum05152883279
ReturnHeader/PreparerPersonGrp/PreparationDt02023-09-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0S JAMES SMITH CPA
ReturnHeader/ReturnTs02023-11-13T12:04:42-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BRYON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BROWDER
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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Filings