Civic Intelligence

Masonic Service Association Education Department

990 • Fiscal year 2019 • EIN 53-0204605

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 06, 2020

Organization Profilewww.msana.com
3905 National Drive No 280Burtonsville, MD 20866

(301) 476-7330

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Higher debt load relative to assets than 19% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

19th percentile

0.00x

Higher debt load relative to revenue than 19% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

20th percentile

-11%

Higher net margin than 20% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

53rd percentile

$70,000

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

48th percentile

2.4%

Faster asset growth than 48% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

4th percentile

-59%

Faster revenue growth than 4% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$1,772,979

Up $41,675 (+2.4%) from 2018

Net Assets

Up

$1,770,897

Up $43,288 (+2.5%) from 2018

Liabilities

Down

$2,082

Down $1,613 (-44%) from 2018

Revenue And Expenses
Liabilities / Revenue19th percentileNet Margin20th percentile

Revenue

Down

$707,229

Down $1,004,897 (-59%) from 2018

Expenses

Down

$784,269

Down $1,195,126 (-60%) from 2018

Net Income

Up

-$77,040

Up $190,229 (+71%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth48th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,635,679Liabilities 2011: $4,032Net Assets 2011: $1,631,6472011Assets 2012: $1,743,173Liabilities 2012: $3,225Net Assets 2012: $1,739,9482012Assets 2013: $1,790,022Liabilities 2013: $2,994Net Assets 2013: $1,787,0282013Assets 2014: $1,928,702Liabilities 2014: $4,047Net Assets 2014: $1,924,6552014Assets 2015: $1,854,568Liabilities 2015: $3,775Net Assets 2015: $1,850,7932015Assets 2016: $1,837,902Liabilities 2016: $5,976Net Assets 2016: $1,831,9262016Assets 2017: $2,252,729Liabilities 2017: $3,278Net Assets 2017: $2,249,4512017Assets 2018: $1,731,304Liabilities 2018: $3,695Net Assets 2018: $1,727,6092018Assets 2019: $1,772,979Liabilities 2019: $2,082Net Assets 2019: $1,770,8972019Assets 2020: $1,986,933Liabilities 2020: $7,408Net Assets 2020: $1,979,5252020Assets 2021: $2,075,599Liabilities 2021: $1,732Net Assets 2021: $2,073,8672021Assets 2022: $1,700,395Liabilities 2022: $0Net Assets 2022: $1,700,3952022Assets 2023: $1,971,114Liabilities 2023: $0Net Assets 2023: $1,971,1142023Assets 2024: $1,973,873Liabilities 2024: $0Net Assets 2024: $1,973,8732024

Highlighted filing

2019

Assets$1,772,979
Liabilities$2,082
Net Assets$1,770,897
Open 2019 Filing

Operations Trend

Revenue Growth4th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $901,283Expenses 2011: $990,517Net Income 2011: -$89,2342011Expenses 2012: $889,4732012Revenue 2013: $873,469Expenses 2013: $1,013,772Net Income 2013: -$140,3032013Revenue 2014: $858,330Expenses 2014: $737,498Net Income 2014: $120,8322014Revenue 2015: $622,378Expenses 2015: $570,765Net Income 2015: $51,6132015Revenue 2016: $727,258Expenses 2016: $726,186Net Income 2016: $1,0722016Revenue 2017: $2,269,150Expenses 2017: $1,922,048Net Income 2017: $347,1022017Revenue 2018: $1,712,126Expenses 2018: $1,979,395Net Income 2018: -$267,2692018Revenue 2019: $707,229Expenses 2019: $784,269Net Income 2019: -$77,0402019Revenue 2020: $631,254Expenses 2020: $473,066Net Income 2020: $158,1882020Revenue 2021: $697,011Expenses 2021: $696,057Net Income 2021: $9542021Revenue 2022: $655,934Expenses 2022: $777,285Net Income 2022: -$121,3512022Revenue 2023: $710,594Expenses 2023: $508,087Net Income 2023: $202,5072023Revenue 2024: $932,055Expenses 2024: $972,394Net Income 2024: -$40,3392024

Highlighted filing

2019

Revenue$707,229
Expenses$784,269
Net Income-$77,040
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 6, 2020
Return Version
2019v5.1
Gross Receipts
$1,510,617
Mission and Program Overview

Mission

The mission of the Association is the service of mankind through education and enlightenment, financial relief, Masonic visitation, ministering to, comforting, and relieving the members of the fraternity and their dependents.

Service of Mankind through education and enlightenment, financial relief and Masonic visitation, ministering to, comforting, and relieving the members of the Fraternity and their dependents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,346,872$1,430,345▲ $83,473
Cash and Non-Interest-Bearing Accounts$352,516$329,112▼ $23,404
Savings and Temporary Cash Investments$26,491$9,344▼ $17,147
Land, Buildings, and Equipment, Net$1,707$460▼ $1,247
Total Assets$1,731,304$1,772,979▲ $41,675
Other Assets Total$3,718$3,718→ $0
Liabilities
Accounts Payable and Accrued Expenses$3,695$2,082▼ $1,613
Total Liabilities$3,695$2,082▼ $1,613
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,366,797$1,478,541▲ $111,744
Net Assets With Donor Restrictions$360,812$292,356▼ $68,456
Total Net Assets Fund Balance$1,727,609$1,770,897▲ $43,288
Total Liabilities and Net Assets / Fund Balance$1,731,304$1,772,979▲ $41,675

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$148$5,352$5,500
Equipment$312$5,005$5,317
Compensation and Service Providers
Top Officer Pay53rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Simon R LaPlaceExecutive Secretary, TreasFT$70,000$70,000

Board Members and Trustees

NameTitle
Thomas H GalyenChairman
Lanny R SanderVice Chairman/Executive Co
Craig L DavisAdministrator
Clayton J Borne IIIExecutive Commissioner
Fred L SorsabalExecutive Commissioner
Stewart L AronsonExecutive Commissioner
Barry D WeerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$618,670
Program Service Revenue
$0
Investment Income
$99,231
Other Revenue
$-10,672
All Other Contributions
$587,961
Change in Net Assets
$-77,040
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$382,500
Other Expenses$264,612
Salaries, Compensation, and Employee Benefits$137,157
Total Fundraising Expense$14,099
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$382,500--$382,500
Comp Disqual Persons$50,981$19,019-$70,000
Occupancy$44,069$12,458-$56,527
Other Salaries and Wages$52,809--$52,809
Office Expenses$2,875$30,712-$33,587
Conferences and Meetings-$21,508-$21,508
Fees for Services Accounting-$16,539-$16,539
Fees for Services Other$15,000--$15,000
Other Expenses$29,427$8,089$14,099$14,099
Travel-$13,909-$13,909
Payroll Taxes$7,171$3,446-$10,617
Other Employee Benefits$2,520$1,211-$3,731
Depreciation Depletion-$1,247-$1,247
Total Functional Expenses$642,032$128,138$14,099$784,269
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Grand Lodge of NebraskaLincoln, NE501(c)(10)Disasster relief$140,000
Grand Lodge of CaliforniaSan Francisco, CA501(c)(10)Disaster relief$112,549
Grand Lodge of North CarolinaRaleigh, NC501(c)(10)Disaster relief$25,189

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
Yes
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 A, line 6

“Member is composed of the grand lodges of North America which have voted, or may vote, to become members of the association. Associate membership is open to Grand Lodges outside the territorial boundaries of North America, which may vote to join the association.”

Form 990, Part VI, Section B, line 11B

“Form 990 is reviewed in detail and compared to the reviewed financial statements by the executive secretary prior to filing.”

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

“The conflict of interest policy has been approved by the board. The organization relies upon the integrity and honesty of each member of governance and management. If the organization becomes aware of a conflict of interest, it asks the individual(s) to recuse themselves.”

Form 990, Part VI, Section B, line 15A

“Compensation of the executive secretary is determined by the board of commissioners and approved at meetings.”

Form 990, Part VI, Section C, line 19

“Documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Masonic Service Association
EIN
53-0204605
Phone
3014767330
Address
3905 National Drive No 280, Burtonsville, MD 20866

Signing Officer

Name
Craig L Davis PGM
Title
Administrator
Phone
3014767330
Signed
2020-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig L Davis PGM
Formed
1919
Legal Domicile
Md
Voting Board Members
6
Independent Board Members
6
Employees
3
Volunteers
0

Preparer

Firm
ChapinSandstrom LLC
Address
10440 Little Patuxent Parkway Suite, 590, Columbia, MD 21044
Preparer
Joanne Yoo CPA
Phone
4109920200
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Financial Statements and Reporting, Line 1:

“The Association prepares its financial statements on a modified cash basis of accounting, which is considered a comprehensive basis of accounting other than generally accepted accounting principles. Unlike generally accepted accounting principles, where revenue is generally recognized when earned and expenses are generally recognized when incurred, except for the noted modifications, revenue and expenses in these financial statements are recognized on a cash basis (i.e., when received and when paid, respectively). The principal modifications from the pure cash basis of accounting in preparing the financial statements follow: Property and equipment - the Association generally capitalizes and depreciates purchases of furniture and equipment; Investments - the Association reports its investment at fair value; Security deposit - the Association capitalizes large security deposits; Payroll taxes - unremitted payroll taxes originating from the processing of payroll are reported as liabilities.”

Form 990, Part XII, Line 2C:

“The process is consistent with the prior year.”

Raw XML AppendixShowing 400 of 480 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/PayrollTaxesGrp/TotalAmt010617
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Craig L Davis PGM
IRS990/PriorPeriodAdjustmentsAmt0-27695
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0Hospital Visitation - MSA administers a program of certified volunteers who visit and assist at VA Medical Centers and state Veterans Hospitals throughout the United States. The program operates under the U.S. Veterans Administration Volunteer Services oversight, and provides more than 100,000 hours of volunteer services annually. This program is funded by donations from members of the Masonic fraternity. Donations are used to reimburse volunteers for expenses, fund events for veterans, and provide comfort items for veterans.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt081208
IRS990/ProgSrvcAccomActy3Grp/Desc0Education / Publications - Informational and educational items, including newsletters, books, brochures, digests, and other materials for the use in the non-profit Masonic Community, have been published by MSA since the origination of the organization in 1919. MSA continues its expansion of online communications to increase the outreach of its masonic materials. The MSA website - WWW.MSANA.COM - has been improved and the online store is gaining usage.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0178324
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01553538
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt01561845
IRS990/PYInvestmentIncomeAmt0148064
IRS990/PYOtherExpensesAmt0268147
IRS990/PYOtherRevenueAmt010524
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-267269
IRS990/PYSalariesCompEmpBnftPaidAmt0149403
IRS990/PYTotalExpensesAmt01979395
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01712126
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-77040
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt026491
IRS990/SavingsAndTempCashInvstGrp/EOYAmt09344
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0618670
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01482238
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt02037747
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0635985
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0488907
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05263547
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt041987
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt042439
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt035572
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt035582
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt041030
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0196610
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt075205
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt081418
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0109667
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt096129
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0103630
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0466049
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt041987
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt042439
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt035572
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt035582
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt041030
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0196610
IRS990ScheduleA/InvestmentIncomeCYPct00.03320
IRS990ScheduleA/InvestmentIncomePYPct00.03280
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96680
IRS990ScheduleA/PublicSupportPY509Pct00.96720
IRS990ScheduleA/PublicSupportTotal509Amt05729596
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0693875
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01563656
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02147414
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0732114
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0592537
IRS990ScheduleA/Total509Grp/TotalAmt05729596
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0735862
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01606095
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02182986
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0767696
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0633567
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05926206
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0312
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05005
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05317
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0148
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05352
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0460
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0104762
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0Disaster Relief Supports
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas,
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt00
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III Accounting Method:
IRS990ScheduleF/Total501c3OrgCnt02
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt00
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt025189
IRS990ScheduleI/RecipientTable/CashGrantAmt1112549
IRS990ScheduleI/RecipientTable/CashGrantAmt2140000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(10)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(c)(10)
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(c)(10)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Disaster relief
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1Disaster relief
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2Disasster relief
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Grand Lodge of North Carolina
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1Grand Lodge of California
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2Grand Lodge of Nebraska
IRS990ScheduleI/RecipientTable/RecipientEIN0560229750
IRS990ScheduleI/RecipientTable/RecipientEIN1940487790
IRS990ScheduleI/RecipientTable/RecipientEIN2470086773
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02921 Glenwood Avenue
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt11111 California Street
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2301 N Cotner Blvd
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Raleigh
IRS990ScheduleI/RecipientTable/USAddress/CityNm1San Francisco
IRS990ScheduleI/RecipientTable/USAddress/CityNm2Lincoln
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NC
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2NE
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd027608
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd1941082284
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd2685052315
IRS990ScheduleI/TotalOtherOrgCnt03
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Member is composed of the grand lodges of North America which have voted, or may vote, to become members of the association. Associate membership is open to Grand Lodges outside the territorial boundaries of North America, which may vote to join the association.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is reviewed in detail and compared to the reviewed financial statements by the executive secretary prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The conflict of interest policy has been approved by the board. The organization relies upon the integrity and honesty of each member of governance and management. If the organization becomes aware of a conflict of interest, it asks the individual(s) to recuse themselves.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation of the executive secretary is determined by the board of commissioners and approved at meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Documents are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Association prepares its financial statements on a modified cash basis of accounting, which is considered a comprehensive basis of accounting other than generally accepted accounting principles. Unlike generally accepted accounting principles, where revenue is generally recognized when earned and expenses are generally recognized when incurred, except for the noted modifications, revenue and expenses in these financial statements are recognized on a cash basis (i.e., when received and when paid, respectively). The principal modifications from the pure cash basis of accounting in preparing the financial statements follow: Property and equipment - the Association generally capitalizes and depreciates purchases of furniture and equipment; Investments - the Association reports its investment at fair value; Security deposit - the Association capitalizes large security deposits; Payroll taxes - unremitted payroll taxes originating from the processing of payroll are reported as liabilities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The process is consistent with the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Financial Statements and Reporting, Line 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,772,979
Liabilities
$2,082
Net assets
$1,770,897
Revenue
$707,229
Expenses
$784,269
Net income
-$77,040
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$0.00$1.97$0.93$0.97$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.97$0.00$1.97$0.71$0.51$0.20
2022Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.70$0.66$0.78$0.12
2021Detailed filing. Detailed filing data is available for this year.$2.08$0.00$2.07$0.70$0.70$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.99$0.01$1.98$0.63$0.47$0.16
2019Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.77$0.71$0.78$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.73$0.00$1.73$1.71$1.98$0.27
2017Detailed filing. Detailed filing data is available for this year.$2.25$0.00$2.25$2.27$1.92$0.35
2016Summary only. Only limited summary data is available for this year.$1.84$0.01$1.83$0.73$0.73$0.00
2015Summary only. Only limited summary data is available for this year.$1.85$0.00$1.85$0.62$0.57$0.05
2014Summary only. Only limited summary data is available for this year.$1.93$0.00$1.92$0.86$0.74$0.12
2013Summary only. Only limited summary data is available for this year.$1.79$0.00$1.79$0.87$1.01$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$0.00$1.74$0.89
2011Summary only. Only limited summary data is available for this year.$1.64$0.00$1.63$0.90$0.99$0.09