Civic Intelligence

Free & Accepted Masons of Louisiana

EIN 72-6023531 • 501(c)8 • Bogalusa, LA

Profile

Further the ideas of masons and provide scholarships and donations for needy individuals

PO Box 1115Bogalusa, LA 70427

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

32nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)8 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

32nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)8 • $500k-$1M nonprofits • Source year 2015

Net Margin

1st percentile

-423%

Higher net margin than 1% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)8 • $500k-$1M nonprofits • Source year 2015

Asset Growth

20th percentile

-3.7%

Faster asset growth than 20% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Down

$797,603

Down $30,703 (-3.7%) from 2014

Liabilities

Flat

$0

Flat from 2014

Net Assets

Down

$797,603

Down $30,703 (-3.7%) from 2014

Operations
Liabilities / Revenue32nd percentileNet Margin1st percentile

Revenue

Up

$7,254

Up $8,135 (+923%) from 2014

Expenses

Up

$37,957

Up $7,362 (+24%) from 2014

Net Income

Up

-$30,703

Up $773 (+2.5%) from 2014

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2010: $976,476Liabilities 2010: $0Net Assets 2010: $976,4762010Assets 2011: $944,655Liabilities 2011: $0Net Assets 2011: $944,6552011Assets 2012: $907,999Liabilities 2012: $0Net Assets 2012: $907,9992012Assets 2013: $859,782Liabilities 2013: $0Net Assets 2013: $859,7822013Assets 2014: $828,306Liabilities 2014: $0Net Assets 2014: $828,3062014Assets 2015: $797,603Liabilities 2015: $0Net Assets 2015: $797,6032015

Highlighted filing

2015

Assets$797,603
Liabilities$0
Net Assets$797,603
Open 2015 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$50K$0-$50KExpenses 2010: $30,7562010Expenses 2011: $30,6542011Expenses 2012: $31,3022012Revenue 2013: -$13,143Expenses 2013: $35,077Net Income 2013: -$48,2202013Revenue 2014: -$881Expenses 2014: $30,595Net Income 2014: -$31,4762014Revenue 2015: $7,254Expenses 2015: $37,957Net Income 2015: -$30,7032015

Highlighted filing

2015

Revenue$7,254
Expenses$37,957
Net Income-$30,703
Open 2015 Filing

Filings

Most recent year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$797,603
Liabilities
$0
Net assets
$797,603
Revenue
$7,254
Expenses
$37,957
Net income
-$30,703
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$7.98$0.00$7.98$0.07$0.38$0.31
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.28$0.00$8.28$0.01$0.31$0.31
2013Detailed filing. Detailed filing data is available for this year.$8.60$0.00$8.60$0.13$0.35$0.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.08$0.00$9.08$0.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.45$0.00$9.45$0.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.76$0.00$9.76$0.31
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jan 17, 2016
Return Version
2015v3.0
Gross Receipts
$18,750
Mission and Program Overview

Mission

Further the ideas of masons and provide scholarships and donations for needy individuals

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$446,707$448,624▲ $1,917
Savings and Temporary Cash Investments$333,523$304,361▼ $29,162
Cash and Non-Interest-Bearing Accounts$48,076$44,618▼ $3,458
Total Assets$828,306$797,603▼ $30,703
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$828,306$797,603▼ $30,703
Total Net Assets Fund Balance$828,306$797,603▼ $30,703
Total Liabilities and Net Assets / Fund Balance$828,306$797,603▼ $30,703

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$347,449$475,857$823,306
Land$101,175-$101,175
Compensation and Service Providers
Top Officer Pay58th percentile

Board Members and Trustees

NameTitle
Dallas AlfordJunior Warde
Terry StewartMaster
-Secretary
Jim MorrisSenior Warde
Billy HughesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,228
Program Service Revenue
$0
Investment Income
$1,060
Other Revenue
$3,966
Change in Net Assets
$-30,703
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$37,957
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$9,000--$9,000
Occupancy$5,914--$5,914
Conferences and Meetings$4,935--$4,935
Office Expenses$1,805--$1,805
Depreciation Depletion$1,689--$1,689
Travel$1,200--$1,200
All Other Expenses$1,099--$1,099
Other Expenses$875--$875
Fees for Services Accounting$530--$530
Insurance$500--$500
Total Functional Expenses$37,957$0$0$37,957
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Form 990 is presented a board meeting prior to filing the return. Each of the members are given a copy of form 990 and related attachments.”

Form 990, Page 6, Part VI, Line 19

“The documents are available to the public during normal business hours at the business office.”

Filing and Contact Details

Filer

Filer Name
Free & Accepted Masons of Louisiana
EIN
72-6023531
Address
PO BOX 1115, BOGALUSA, LA 70427

Signing Officer

Name
Billy Hughes
Title
Treasurer
Signed
2016-01-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Billy Hughes
Legal Domicile
La
Voting Board Members
5
Independent Board Members
2
Employees
0

Preparer

Firm
Minda B Raybourn CPA
Address
820 11TH AVE, FRANKLINTON, LA 70438
Preparer
Minda Raybourn
Phone
9858394413
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Further the ideas of masons and provide scholarships and donations for needy individuals”

Form 990, Part IX, Line 11G

“OTHER FEES 9,000 0 0”

Raw XML Appendix275 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
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IRS990/BooksInCareOfDetail/PhoneNum09857355324
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IRS990/ConferencesMeetingsGrp/TotalAmt04935
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IRS990/CYSalariesCompEmpBnftPaidAmt00
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IRS990/CYTotalProfFndrsngExpnsAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0MASTER
IRS990/Form990PartVIISectionAGrp/TitleTxt1SENIOR WARDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2JUNIOR WARDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt018750
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
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IRS990/IndependentVotingMemberCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt0500
IRS990/InsuranceGrp/TotalAmt0500
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01060
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01060
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0475857
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IRS990/LandBldgEquipCostOrOtherBssAmt0924481
IRS990/LegalDomicileStateCd0LA
IRS990/LessRentalExpensesGrp/RealAmt011496
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt02228
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0FURTHER THE IDEAS OF MASONS AND PROVIDE SCHOLARSHIPS AND DONATIONS FOR NEEDY INDIVIDUALS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0828306
IRS990/NetAssetsOrFundBalancesEOYAmt0797603
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-11496
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt05914
IRS990/OccupancyGrp/TotalAmt05914
IRS990/OfficeExpensesGrp/ProgramServicesAmt01805
IRS990/OfficeExpensesGrp/TotalAmt01805
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherExpensesGrp/Desc1OTHER
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IRS990/OtherExpensesGrp/Desc3DONATIONS
IRS990/OtherExpensesGrp/ProgramServicesAmt05220
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IRS990/PartialLiquidationInd0false
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IRS990/ProfessionalFundraisingInd0false
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0333523
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ReturnHeader/BuildTS02017-02-10 21:41:12Z
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0820 11TH AVE
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd070438
ReturnHeader/PreparerPersonGrp/PhoneNum09858394413
ReturnHeader/PreparerPersonGrp/PreparationDt02017-01-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MINDA RAYBOURN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-01-17T12:46:10-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)8 • $500k-$1M nonprofits