Civic Intelligence

Sparks Masonic Building Association

990 • Fiscal year 2019 • EIN 88-0045469

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 12, 2020

PO Box 1202Sparks, NV 89432

(775) 356-6300

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

Higher debt load relative to assets than 25% of similar nonprofits.

2019 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

64th percentile

0.19x

Higher debt load relative to revenue than 64% of similar nonprofits.

2019 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2019

Net Margin

100th percentile

100%

Higher net margin than 100% of similar nonprofits.

2019 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

43rd percentile

$0

Higher top officer pay than 43% of similar nonprofits.

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

2019 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2019

Asset Growth

53rd percentile

1.4%

Faster asset growth than 53% of similar nonprofits.

2019 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

Score unavailable

No value available

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

Annualized from 2018 to 2019

Assets

Up

$1,277,529

Up $17,129 (+1.4%) from 2018

Net Assets

Up

$1,277,294

Up $17,129 (+1.4%) from 2018

Liabilities

Flat

$235

Flat from 2018

Revenue

Up

$1,263

Up $31,094 (+104%) from 2018

Expenses

Flat

$0

Flat from 2018

Net Income

Up

$1,263

Up $31,094 (+104%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,342,355Liabilities 2010: $211Net Assets 2010: $1,342,1442010Assets 2012: $1,287,054Liabilities 2012: $10Net Assets 2012: $1,287,0442012Assets 2015: $1,230,314Liabilities 2015: $85Net Assets 2015: $1,230,2292015Assets 2016: $1,262,829Liabilities 2016: $235Net Assets 2016: $1,262,5942016Assets 2017: $1,304,858Liabilities 2017: $235Net Assets 2017: $1,304,6232017Assets 2018: $1,260,400Liabilities 2018: $235Net Assets 2018: $1,260,1652018Assets 2019: $1,277,529Liabilities 2019: $235Net Assets 2019: $1,277,2942019Assets 2020: $1,248,710Liabilities 2020: $235Net Assets 2020: $1,248,4752020Assets 2021: $1,228,972Liabilities 2021: $3,835Net Assets 2021: $1,225,1372021Assets 2022: $1,135,218Liabilities 2022: $1,775Net Assets 2022: $1,133,4432022Assets 2023: $1,076,541Liabilities 2023: $2,585Net Assets 2023: $1,073,9562023Assets 2024: $1,023,538Liabilities 2024: $2,985Net Assets 2024: $1,020,5532024

Highlighted filing

2019

Assets$1,277,529
Liabilities$235
Net Assets$1,277,294

Operations Trend

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

$50K$0-$50K-$100KExpenses 2010: $02010Revenue 2012: -$17,396Expenses 2012: $0Net Income 2012: -$17,3962012Revenue 2015: $10,834Expenses 2015: $0Net Income 2015: $10,8342015Revenue 2016: $27,243Expenses 2016: $0Net Income 2016: $27,2432016Revenue 2017: $32,379Expenses 2017: $0Net Income 2017: $32,3792017Revenue 2018: -$29,831Expenses 2018: $0Net Income 2018: -$29,8312018Revenue 2019: $1,263Expenses 2019: $0Net Income 2019: $1,2632019Revenue 2020: -$37,341Expenses 2020: $0Net Income 2020: -$37,3412020Revenue 2021: -$25,661Expenses 2021: $0Net Income 2021: -$25,6612021Revenue 2022: -$56,897Expenses 2022: $0Net Income 2022: -$56,8972022Revenue 2023: -$71,701Expenses 2023: $0Net Income 2023: -$71,7012023Revenue 2024: -$53,494Expenses 2024: $0Net Income 2024: -$53,4942024

Highlighted filing

2019

Revenue$1,263
Expenses$0
Net Income$1,263
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 12, 2020
Return Version
2019v5.0
Gross Receipts
$191,390
Mission and Program Overview

Mission

Sparks masonic building association provides nonprofit masonic organizations with lodge facilites at a nominal rate.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$950,995$921,755▼ $29,240
Investments in Publicly Traded Securities$294,204$334,082▲ $39,878
Savings and Temporary Cash Investments$10,003$17,864▲ $7,861
Cash and Non-Interest-Bearing Accounts$5,198$3,828▼ $1,370
Total Assets$1,260,400$1,277,529▲ $17,129
Liabilities
Other Liabilities$235$235→ $0
Total Liabilities$235$235→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,128,936$1,123,845▼ $5,091
Net Assets With Donor Restrictions$131,229$153,449▲ $22,220
Total Net Assets Fund Balance$1,260,165$1,277,294▲ $17,129
Total Liabilities and Net Assets / Fund Balance$1,260,400$1,277,529▲ $17,129

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,205,157-$1,205,157
Land$322,512-$322,512
Equipment$20,409-$20,409
Other Land Buildings$-626,323$626,323-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$296,796$22,220▲ $27,826-$346,842
2018$321,099$22,975▼ $47,278-$296,796
2017$269,844$38,500▲ $12,755-$321,099
2016$233,100$26,500▲ $10,244-$269,844
2015$204,599$34,787▼ $6,286-$233,100
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mario VarasPresident
Edro I CranchTrustee
Kenneth R JonesTrustee
George K MckieranSecretary
John E McintoshTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$42,434
Program Service Revenue
$0
Investment Income
$13,612
Other Revenue
$-54,783
All Other Contributions
$42,434
Change in Net Assets
$1,263
Expenses and Functional Allocation

Major Expense Lines

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

Other Reported Liabilities

LiabilityAmount
Refundable Deposits$235
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
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

The organization's tax return is prepared by a certified public accountant. After the return is completed members of the organization's governing body reviews the form 990 with the accountant. The organization is provided with supporting schedules to reconcile book information to the form 990.

Form 990, Page 6, Part VI, Line 19

The organization can make make certain information available upon written request. A production charge may apply.

Filing and Contact Details

Filer

Filer Name
Sparks Masonic Building Association
EIN
88-0045469
Address
PO BOX 1202, SPARKS, NV 89432

Signing Officer

Name
Edro I Cranch
Title
Trustee
Phone
7753566300
Signed
2020-11-12

Organization Details

Principal Officer
George K Mckieran
Formed
1919
Legal Domicile
Nv
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Pangborn & Co Ltd
Address
924 S VIRGINIA STREET, RENO, NV 89502-2416
Preparer
Michel P Aurnague CPA
Phone
7753281040
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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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ReturnHeader/Filer/USAddress/ZIPCd089432
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E8B2B3AAF72E873C1D5D8DE48B80F5B9DF9678EB
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E8B2B3AAF72E873C1D5D8DE48B80F5B9DF9678EB
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt047.48.76.34
ReturnHeader/FilingSecurityInformation/IPDt02020-11-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm014:14:43
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0880188093
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PANGBORN & CO LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0924 S VIRGINIA STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RENO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0895022416
ReturnHeader/PreparerPersonGrp/PhoneNum07753281040
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHEL P AURNAGUE CPA
ReturnHeader/ReturnTs02020-11-14T14:14:43-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.00$1.02$0.05$0.00$0.05
2023Summary only. Only limited summary data is available for this year.$1.08$0.00$1.07$0.07$0.00$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.00$1.13$0.06$0.00$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$0.00$1.23$0.03$0.00$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.00$1.25$0.04$0.00$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.28$0.00$0.00$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.00$1.26$0.03$0.00$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.00$1.30$0.03$0.00$0.03
2016Summary only. Only limited summary data is available for this year.$1.26$0.00$1.26$0.03$0.00$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.23$0.00$1.23$0.01$0.00$0.01
2012Summary only. Only limited summary data is available for this year.$1.29$0.00$1.29$0.02$0.00$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.00$1.34$0.00