Civic Intelligence

National Masonic Foundation for Children

990 • Fiscal year 2017 • EIN 55-0731354

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

P O Box 1960West Chester, PA 19380

(800) 356-2766

Siviq Scores

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

Liabilities / Assets

87th percentile

0.37x

Higher debt load relative to assets than 87% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

79th percentile

0.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

21st percentile

-13%

Higher net margin than 21% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

94th percentile

$60,000

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 17.7% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

12th percentile

-39%

Faster asset growth than 12% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

71st percentile

19%

Faster revenue growth than 71% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$58,325

Down $36,669 (-39%) from 2016

Net Assets

Down

$36,792

Down $43,642 (-54%) from 2016

Liabilities

Up

$21,533

Up $6,973 (+48%) from 2016

Revenue

Up

$339,837

Up $53,973 (+19%) from 2016

Expenses

Up

$383,479

Up $47,545 (+14%) from 2016

Net Income

Up

-$43,642

Up $6,428 (+13%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2010: $249,933Liabilities 2010: $1,099Net Assets 2010: $248,8342010Assets 2011: $252,033Liabilities 2011: $2,684Net Assets 2011: $249,3492011Assets 2012: $242,554Liabilities 2012: $0Net Assets 2012: $242,5542012Assets 2013: $210,342Liabilities 2013: $0Net Assets 2013: $210,3422013Assets 2014: $178,107Liabilities 2014: $18,948Net Assets 2014: $159,1592014Assets 2015: $142,752Liabilities 2015: $15,414Net Assets 2015: $127,3382015Assets 2016: $94,994Liabilities 2016: $14,560Net Assets 2016: $80,4342016Assets 2017: $58,325Liabilities 2017: $21,533Net Assets 2017: $36,7922017Assets 2018: $39,347Liabilities 2018: $24,905Net Assets 2018: $14,4422018Assets 2019: $33,422Liabilities 2019: $4,452Net Assets 2019: $28,9702019Assets 2020: $815Liabilities 2020: $3,128Net Assets 2020: -$2,3132020Assets 2021: $45,965Liabilities 2021: $2Net Assets 2021: $45,9632021Assets 2022: $120,401Liabilities 2022: $2,500Net Assets 2022: $117,9012022Assets 2023: $152,605Liabilities 2023: $2,500Net Assets 2023: $150,1052023Assets 2024: $70,540Liabilities 2024: $0Net Assets 2024: $70,5402024

Highlighted filing

2017

Assets$58,325
Liabilities$21,533
Net Assets$36,792

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $340,1342010Expenses 2011: $371,3202011Expenses 2012: $339,4982012Revenue 2013: $302,163Expenses 2013: $334,375Net Income 2013: -$32,2122013Revenue 2014: $332,752Expenses 2014: $383,935Net Income 2014: -$51,1832014Revenue 2015: $294,706Expenses 2015: $326,527Net Income 2015: -$31,8212015Revenue 2016: $285,864Expenses 2016: $335,934Net Income 2016: -$50,0702016Revenue 2017: $339,837Expenses 2017: $383,479Net Income 2017: -$43,6422017Revenue 2018: $341,567Expenses 2018: $363,917Net Income 2018: -$22,3502018Revenue 2019: $374,552Expenses 2019: $382,514Net Income 2019: -$7,9622019Revenue 2020: $207,456Expenses 2020: $238,739Net Income 2020: -$31,2832020Revenue 2021: $230,466Expenses 2021: $182,190Net Income 2021: $48,2762021Revenue 2022: $317,910Expenses 2022: $245,972Net Income 2022: $71,9382022Revenue 2023: $253,449Expenses 2023: $221,246Net Income 2023: $32,2032023Revenue 2024: $151,607Expenses 2024: $231,172Net Income 2024: -$79,5652024

Highlighted filing

2017

Revenue$339,837
Expenses$383,479
Net Income-$43,642
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.2
Gross Receipts
$339,837
Mission and Program Overview

Mission

To sponsor and conduct Masonic Model Student Assistance Program trainings that train Core Teams from within schools in how to identify, intervene with, and create appropriate referrals for students that may be at risk for substance abuse, depression, suicide, or violence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$94,543$33,847▼ $60,696
Accounts Receivable-$24,161-
Land, Buildings, and Equipment, Net$451$317▼ $134
Total Assets$94,994$58,325▼ $36,669
Liabilities
Deferred Revenue$13,409$13,409→ $0
Accounts Payable and Accrued Expenses$1,151$8,124▲ $6,973
Total Liabilities$14,560$21,533▲ $6,973
Net Assets / Fund Balance
Temporarily Rstr Net Assets$31,384$31,384→ $0
Unrestricted Net Assets$49,050$5,408▼ $43,642
Total Net Assets Fund Balance$80,434$36,792▼ $43,642
Total Liabilities and Net Assets / Fund Balance$94,994$58,325▼ $36,669

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$317$3,139$3,456
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
TOM VELVIN JrExecutive DirectorFT$60,000$60,000
Earl J WashburnExecutive DirectorFT$10,000$10,000

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Newman Stecher InternationalMmsap Trainers19962 EYOTA RD, Apple Valley, CA 92308$179,948
Revenue and Support

Revenue Composition

Contributions and Grants
$69,401
Program Service Revenue
$270,270
Investment Income
$166
Other Revenue
$0
All Other Contributions
$47,390
Change in Net Assets
$-43,642

Audited Revenue Reconciliation

Revenue per Audited Statements
$339,837
Total Revenue per Audited Statements
$339,837
Total Revenue per Form 990
$339,837
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$306,870
Salaries, Compensation, and Employee Benefits$76,609
Total Fundraising Expense$5,287
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$268,015-$1,042$269,057
Current Officers, Directors, Trustees, and Key Employees$65,800$3,500$700$70,000
Office Expenses$12,078$1,771$74$13,923
Fees for Services Accounting-$9,680-$9,680
Travel$8,407--$8,407
Payroll Taxes$6,213$330$66$6,609
Advertising--$3,405$3,405
Information Technology$2,189--$2,189
Depreciation Depletion$134--$134
Other Expenses-$75-$75
Total Functional Expenses$362,836$15,356$5,287$383,479

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$383,479
Total Expenses per Audited Statements$383,479
Total Expenses per Form 990$383,479
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
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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

Committee meeting documentation Part VI line 8B

The organization did not have any committees with authority to act on behalf of the governing body.

Form 990 governing body review Part VI line 11

Each Board member is e-mailed a copy of the 990 return to review and comment on to the Executive Director, after which the 990 is filed.

Governing documents etc available to public Part VI line 19

The organization makes its governing documents, conflicts of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Masonic Foundation for Children Inc
EIN
55-0731354
Address
P O BOX 1960, West Chester, PA 19380

Signing Officer

Name
Thomas Velvin
Title
Executive Direc
Phone
8003562766
Signed
2018-11-14
Discuss with paid preparer
No

Organization Details

Principal Officer
TOM VELVIN Jr
Formed
1986
Legal Domicile
Wv
Voting Board Members
14
Independent Board Members
14
Employees
2
Volunteers
14

Preparer

Firm
Andrew A Schmidtman
Address
2560 S Cleveland Avenue, Saint Joseph, MI 49085
Preparer
Andrew A Schmidtman
Phone
2699836523
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Masonic Model Student Assistance Program trainers. 251,682Executive Director Support Services 17,375

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IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To sponsor and conduct Masonic Model Student Assistance Program trainings that train Core Teams from within schools in how to identify, intervene with, and create appropriate referrals for students that may be at risk for substance abuse, depression, suicide, or violence.
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IRS990/NetAssetsOrFundBalancesEOYAmt036792
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IRS990/OfficeExpensesGrp/ProgramServicesAmt012078
IRS990/OfficeExpensesGrp/TotalAmt013923
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IRS990/OtherExpensesGrp/Desc0DUES LICENSES AND FEES
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IRS990/OtherExpensesGrp/TotalAmt075
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IRS990/PrincipalOfficerNm0TOM VELVIN Jr
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleD/TotalExpensesPerForm990Amt0383479
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization did not have any committees with authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each Board member is e-mailed a copy of the 990 return to review and comment on to the Executive Director, after which the 990 is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization makes its governing documents, conflicts of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Masonic Model Student Assistance Program trainers. 251,682Executive Director Support Services 17,375
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other fees for services expenses Part IX line 11g
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt031384
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt094994
IRS990/TotalAssetsEOYAmt058325

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.00$0.71$1.52$2.31$0.80
2023Detailed filing. Detailed filing data is available for this year.$1.53$0.03$1.50$2.53$2.21$0.32
2022Detailed filing. Detailed filing data is available for this year.$1.20$0.03$1.18$3.18$2.46$0.72
2021Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$2.30$1.82$0.48
2020Detailed filing. Detailed filing data is available for this year.$0.01$0.03$0.02$2.07$2.39$0.31
2019Detailed filing. Detailed filing data is available for this year.$0.33$0.04$0.29$3.75$3.83$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.39$0.25$0.14$3.42$3.64$0.22
2017Detailed filing. Detailed filing data is available for this year.$0.58$0.22$0.37$3.40$3.83$0.44
2016Detailed filing. Detailed filing data is available for this year.$0.95$0.15$0.80$2.86$3.36$0.50
2015Detailed filing. Detailed filing data is available for this year.$1.43$0.15$1.27$2.95$3.27$0.32
2014Detailed filing. Detailed filing data is available for this year.$1.78$0.19$1.59$3.33$3.84$0.51
2013Detailed filing. Detailed filing data is available for this year.$2.10$0.00$2.10$3.02$3.34$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.43$0.00$2.43$3.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$0.03$2.49$3.71
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$0.01$2.49$3.40
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