Civic Intelligence

Ancient Free & Accepted Masons of Oregon Grand Lodge

990 • Fiscal year 2015 • EIN 93-0177555

May 01, 2014 to Apr 30, 2015 • Filed on Nov 17, 2015

2150 Masonic WayForest Grove, OR 97116

(503) 357-3158

Siviq Scores

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

Liabilities / Assets

67th percentile

0.35x

Higher debt load relative to assets than 67% of similar nonprofits.

2015 filings • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

87th percentile

1.90x

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

2015 filings • $10M-$25M nonprofits • Source year 2015

Net Margin

81st percentile

29%

Higher net margin than 81% of similar nonprofits.

2015 filings • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

29th percentile

$83,200

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2015 filings • $10M-$25M nonprofits • Source year 2015

Asset Growth

54th percentile

1.8%

Faster asset growth than 54% of similar nonprofits.

2015 filings • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

44th percentile

1.0%

Faster revenue growth than 44% of similar nonprofits.

2015 filings • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Up

$20,605,501

Up $370,906 (+1.8%) from 2014

Net Assets

Up

$13,369,592

Up $645,907 (+5.1%) from 2014

Liabilities

Down

$7,235,909

Down $275,001 (-3.7%) from 2014

Revenue

Up

$3,801,860

Up $37,839 (+1.0%) from 2014

Expenses

Down

$2,709,499

Down $33,625 (-1.2%) from 2014

Net Income

Up

$1,092,361

Up $71,464 (+7.0%) from 2014

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $18,290,149Liabilities 2010: $8,522,392Net Assets 2010: $9,767,7572010Assets 2011: $18,879,549Liabilities 2011: $8,366,914Net Assets 2011: $10,512,6352011Assets 2012: $19,234,123Liabilities 2012: $8,280,796Net Assets 2012: $10,953,3272012Assets 2013: $19,827,577Liabilities 2013: $8,076,672Net Assets 2013: $11,750,9052013Assets 2014: $20,234,595Liabilities 2014: $7,510,910Net Assets 2014: $12,723,6852014Assets 2015: $20,605,501Liabilities 2015: $7,235,909Net Assets 2015: $13,369,5922015Assets 2016: $20,521,547Liabilities 2016: $6,806,424Net Assets 2016: $13,715,1232016Assets 2017: $21,641,857Liabilities 2017: $6,663,214Net Assets 2017: $14,978,6432017Assets 2018: $22,092,401Liabilities 2018: $6,471,997Net Assets 2018: $15,620,4042018Assets 2019: $22,417,839Liabilities 2019: $6,286,887Net Assets 2019: $16,130,9522019Assets 2020: $21,362,250Liabilities 2020: $5,629,529Net Assets 2020: $15,732,7212020Assets 2021: $21,362,997Liabilities 2021: $4,176,955Net Assets 2021: $17,186,0422021Assets 2022: $20,779,565Liabilities 2022: $3,723,952Net Assets 2022: $17,055,6132022Assets 2023: $20,243,057Liabilities 2023: $3,217,307Net Assets 2023: $17,025,7502023Assets 2024: $20,805,523Liabilities 2024: $3,137,125Net Assets 2024: $17,668,3982024Assets 2025: $23,290,183Liabilities 2025: $2,306,422Net Assets 2025: $20,983,7612025

Highlighted filing

2015

Assets$20,605,501
Liabilities$7,235,909
Net Assets$13,369,592

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0Expenses 2010: $2,043,8042010Revenue 2011: $3,418,145Expenses 2011: $2,647,945Net Income 2011: $770,2002011Expenses 2012: $2,548,4982012Expenses 2013: $2,686,6872013Revenue 2014: $3,764,021Expenses 2014: $2,743,124Net Income 2014: $1,020,8972014Revenue 2015: $3,801,860Expenses 2015: $2,709,499Net Income 2015: $1,092,3612015Revenue 2016: $3,401,761Expenses 2016: $2,620,634Net Income 2016: $781,1272016Revenue 2017: $3,687,298Expenses 2017: $2,658,020Net Income 2017: $1,029,2782017Revenue 2018: $4,637,330Expenses 2018: $3,239,241Net Income 2018: $1,398,0892018Revenue 2019: $3,923,280Expenses 2019: $3,597,101Net Income 2019: $326,1792019Revenue 2020: $4,030,953Expenses 2020: $3,559,308Net Income 2020: $471,6452020Revenue 2021: $4,270,517Expenses 2021: $4,119,841Net Income 2021: $150,6762021Revenue 2022: $4,514,627Expenses 2022: $3,494,567Net Income 2022: $1,020,0602022Revenue 2023: $3,793,830Expenses 2023: $3,655,141Net Income 2023: $138,6892023Revenue 2024: $4,536,672Expenses 2024: $3,918,446Net Income 2024: $618,2262024Revenue 2025: $7,606,674Expenses 2025: $3,982,716Net Income 2025: $3,623,9582025

Highlighted filing

2015

Revenue$3,801,860
Expenses$2,709,499
Net Income$1,092,361
Jump To
Filing Snapshot
Filing Period
May 1, 2014 to Apr 30, 2015
Signed
Nov 17, 2015
Return Version
2014v5.0
Gross Receipts
$15,096,975
Mission and Program Overview

Mission

FRATERNAL ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$9,641,595$10,557,914▲ $916,319
Land, Buildings, and Equipment, Net$9,123,327$8,623,911▼ $499,416
Cash and Non-Interest-Bearing Accounts$1,391,022$1,335,993▼ $55,029
Other Notes and Loans Receivable, Net$56,471$51,073▼ $5,398
Prepaid Expenses and Deferred Charges$18,125$28,575▲ $10,450
Accounts Receivable$4,055$8,035▲ $3,980
Savings and Temporary Cash Investments-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$20,234,595$20,605,501▲ $370,906
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$7,353,182$7,054,603▼ $298,579
Accounts Payable and Accrued Expenses$157,728$181,306▲ $23,578
Total Liabilities$7,510,910$7,235,909▼ $275,001
Net Assets / Fund Balance
Unrestricted Net Assets$12,623,685$13,269,592▲ $645,907
Permanently Rstr Net Assets$100,000$100,000→ $0
Total Net Assets Fund Balance$12,723,685$13,369,592▲ $645,907
Total Liabilities and Net Assets / Fund Balance$20,234,595$20,605,501▲ $370,906

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,570,628$10,624,420$15,195,048
Land$4,020,745-$4,020,745
Other Land Buildings$26,525$111,259$137,784
Equipment$6,013$73,409$79,422

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$100,000-▲ $16,432$16,432$100,000
2013$100,000-▲ $16,946$16,946$100,000
2012$100,000-▲ $14,212$14,212$100,000
2011$100,000-▲ $5,756$5,756$100,000
2010$100,000-▲ $15,389$15,389$100,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ed BousquetGrand SecretaryFT$83,200$83,200
W Jay CareyAsst Grd Secty-$45,210$45,210

Board Members and Trustees

NameTitle
Donald F StapletonDeputy Grd Mst
R Michael WickGrand Master
David H FrydayIP Grand Master
W Myles McmillanJr GRAND Warden
James L MorganSr Grand Deacon
Arthur L BorlandSr GRAND WARDEN
Revenue and Support

Revenue Composition

Contributions and Grants
$154
Program Service Revenue
$112,164
Investment Income
$1,257,736
Other Revenue
$2,431,806
All Other Contributions
$154
Change in Net Assets
$1,092,361

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,677,867
Revenue Not Reported on Financial Statements
$123,993
Revenue Not Reported on Form 990
$-425,277
Other Revenue Adjustments
$123,993
Total Revenue per Audited Statements
$3,252,590
Total Revenue per Form 990
$3,801,860
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,889,626
Grants and Similar Amounts Paid$415,563
Salaries, Compensation, and Employee Benefits$404,310
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$510,915
Grants to Domestic Orgs---$333,780
Interest---$229,892
Occupancy---$188,193
Other Salaries and Wages---$183,948
Payments to Affiliates---$144,311
Current Officers, Directors, Trustees, and Key Employees---$128,410
Fees for Service Investment Mgmnt Fees---$123,993
Conferences and Meetings---$121,193
All Other Expenses---$117,138
Travel---$85,104
Grants to Domestic Individuals---$81,783
Fees for Services Accounting---$47,462
Other Expenses---$40,815
Other Employee Benefits---$39,845
Payroll Taxes---$35,075
Information Technology---$26,427
Insurance---$24,751
Pension Plan Contributions---$17,032
Fees for Services Legal---$4,639
Total Functional Expenses$0$0$0$2,709,499

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,709,499
Total Expenses per Audited Statements$2,606,683
Expenses per Audited Statements$2,585,506
Expenses Not Reported on Financial Statements$123,993
Other Expense Adjustments$123,993
Expenses Not Reported on Form 990$21,177
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Masonic and Eastern Star HomeForest Grove, OR501(c)(3)Aids Long-term Care for the Elderly$330,813
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
Yes
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, Line 6: Explanation of Classes of Members or Shareholder

The membership of the organization are the Masters and Wardens of the constituent lodges in the state of oregon, as well as the past and present elective officers and committee members of the grand lodge, and the present appointive officers and district deputies of the grand master.

Form 990, Part VI, Line 11B: Form 990 Review Process

The 990 is reviewed by both management and the board prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board members and the organization's management regularly monitor for conflicts of interest.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The human resources department reviews the market for comparable salaries. The board of directors reviews executive director performance and approves pay increases.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents are available upon request at the organization's business office.

Filing and Contact Details

Filer

Filer Name
Ancient Free & Accepted Masons of
EIN
93-0177555
Phone
5033573158
Address
2150 Masonic Way, Forest Grove, OR 97116

Signing Officer

Name
Ed Bousquet
Title
Grand Secretary
Signed
2015-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ed Bousquet
Formed
2004
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
7
Volunteers
333

Preparer

Firm
Hansen Hunter & Co PC
Address
8930 SW Gemini Drive, Beaverton, OR 97008
Preparer
Cynthia J Heuberger
Phone
5032442134
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: expenses for travel of the officers of the grand lodge for visitations to masonic lodges in oregon and adjoining jurisdictions. Other program services 5: training of teachers for the identification of at-risk students. Other program services 6: grants for cancer assistance.

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

To be used to cover medical and related expenses for residents of the masonic and eastern star home, or members of their immediate families, who suffer from the effects of cancer.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Income reclassified as expense $21117 expenses grouped with revenue $60

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

Investment fees netted with revenue $123993

Part XII, Line 2D: Other expenses and losses per audited F/S

Income reclassified as expense $21117 expenses grouped with revenue $60

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Investment Fees netted with revenue $123993

Raw XML AppendixShowing 400 of 550 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0157728
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0181306
IRS990/AccountsReceivableGrp/BOYAmt04055
IRS990/AccountsReceivableGrp/EOYAmt08035
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0FRATERNAL ORGANIZATION
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt0154
IRS990/AllOtherExpensesGrp/TotalAmt0117138
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0THE GRAND LODGE
IRS990/BooksInCareOfDetail/PhoneNum05033573158
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02150 MASONIC WAY
IRS990/BooksInCareOfDetail/USAddress/CityNm0FOREST GROVE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097116
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt01391022
IRS990/CashNonInterestBearingGrp/EOYAmt01335993
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0128410
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt0121193
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0154
IRS990/CYGrantsAndSimilarPaidAmt0415563
IRS990/CYInvestmentIncomeAmt01257736
IRS990/CYOtherExpensesAmt01889626
IRS990/CYOtherRevenueAmt02431806
IRS990/CYProgramServiceRevenueAmt0112164
IRS990/CYRevenuesLessExpensesAmt01092361
IRS990/CYSalariesCompEmpBnftPaidAmt0404310
IRS990/CYTotalExpensesAmt02709499
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03801860
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0510915
IRS990/Desc0GRANTS FOR EDUCATION ASSISTANCE AND RELIEF FOR MASONIC MEMBERS AND THEIR FAMILIES.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt07
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt047462
IRS990/FeesForServicesLegalGrp/TotalAmt04639
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0123993
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt76.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt04.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt14.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt24.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt34.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt44.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt54.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt64.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0DAVID H FRYDAY
IRS990/Form990PartVIISectionAGrp/PersonNm1James L Morgan
IRS990/Form990PartVIISectionAGrp/PersonNm2W MYLES MCMILLAN
IRS990/Form990PartVIISectionAGrp/PersonNm3R Michael Wick
IRS990/Form990PartVIISectionAGrp/PersonNm4Donald F Stapleton
IRS990/Form990PartVIISectionAGrp/PersonNm5Arthur L Borland
IRS990/Form990PartVIISectionAGrp/PersonNm6W Jay Carey
IRS990/Form990PartVIISectionAGrp/PersonNm7ED BOUSQUET
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt645210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt783200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0IP Grand Master
IRS990/Form990PartVIISectionAGrp/TitleTxt1Sr Grand Deacon
IRS990/Form990PartVIISectionAGrp/TitleTxt2Jr GRAND Warden
IRS990/Form990PartVIISectionAGrp/TitleTxt3Grand Master
IRS990/Form990PartVIISectionAGrp/TitleTxt4Deputy Grd Mst
IRS990/Form990PartVIISectionAGrp/TitleTxt5Sr GRAND WARDEN
IRS990/Form990PartVIISectionAGrp/TitleTxt6Asst Grd Secty
IRS990/Form990PartVIISectionAGrp/TitleTxt7GRAND SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr02004
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0841179
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt081783
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0333780
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt012136294
IRS990/GrossReceiptsAmt015096975
IRS990/GrossRentsGrp/RealAmt01465047
IRS990/GroupExemptionNum01101
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt026427
IRS990/InsuranceGrp/TotalAmt024751
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt0229892
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0416557
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0416557
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt09641595
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt010557914
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt020
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt010809088
IRS990/LandBldgEquipBasisNetGrp/BOYAmt09123327
IRS990/LandBldgEquipBasisNetGrp/EOYAmt08623911
IRS990/LandBldgEquipCostOrOtherBssAmt019432999
IRS990/LegalDomicileStateCd0OR
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt011295115
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0FRATERNAL ORGANIZATION
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt07353182
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt07054603
IRS990/NetAssetsOrFundBalancesBOYAmt012723685
IRS990/NetAssetsOrFundBalancesEOYAmt013369592
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0841179
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0841179
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt01465047
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01465047
IRS990/NetUnrlzdGainsLossesInvstAmt0-446454
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt0188193
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt039845
IRS990/OtherExpensesGrp/Desc0ADMINISTRATION FEES
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3Program Incentives
IRS990/OtherExpensesGrp/TotalAmt0130552
IRS990/OtherExpensesGrp/TotalAmt152044
IRS990/OtherExpensesGrp/TotalAmt242197
IRS990/OtherExpensesGrp/TotalAmt340815
IRS990/OtherRevenueMiscGrp/BusinessCd0561000
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0ADMINISTRATIVE FEES
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0939340
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt127419
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0939340
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt127419
IRS990/OtherRevenueTotalAmt0966759
IRS990/OtherSalariesAndWagesGrp/TotalAmt0183948
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt056471
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt051073
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt0144311
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt035075
IRS990/PensionPlanContributionsGrp/TotalAmt017032
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0100000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0100000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt018125
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt028575
IRS990/PrincipalOfficerNm0ED BOUSQUET
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0DUES FROM AFFILIATES
IRS990/ProgramServiceRevenueGrp/Desc1WARDEN'S COLLEGE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0103227
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18937
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0103227
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18937
IRS990/ProgSrvcAccomActy2Grp/Desc0PRINTING AND MAILING COSTS FOR OREGON FREE MASONS AND AWARENESS PROGRAMS.
IRS990/ProgSrvcAccomActy3Grp/Desc0ANNUAL MEETING OF MEMBERS OF THE MASONIC ORDER AND THEIR OFFICERS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0111
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0523155
IRS990/PYInvestmentIncomeAmt01326115
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01866512
IRS990/PYOtherRevenueAmt02316855
IRS990/PYProgramServiceRevenueAmt0120940
IRS990/PYRevenuesLessExpensesAmt01020897
IRS990/PYSalariesCompEmpBnftPaidAmt0353457
IRS990/PYTotalExpensesAmt02743124
IRS990/PYTotalRevenueAmt03764021
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01092361
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/RentalIncomeOrLossGrp/RealAmt01465047
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt04570628
IRS990ScheduleD/BuildingsGrp/DepreciationAmt010624420
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt015195048
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0100000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0100000
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt016432
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt016432
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0100000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0100000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt016946
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt016946
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0100000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0100000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt014212
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt014212
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0100000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0100000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt05756
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt05756
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0100000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0100000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt015389
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt015389
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt06013
IRS990ScheduleD/EquipmentGrp/DepreciationAmt073409
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt079422
IRS990ScheduleD/ExpensesNotReportedAmt021177
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0123993
IRS990ScheduleD/ExpensesSubtotalAmt02585506
IRS990ScheduleD/LandGrp/BookValueAmt04020745
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt04020745
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-446454
IRS990ScheduleD/OtherExpensesIncludedAmt021177
IRS990ScheduleD/OtherExpensesNotIncludedAmt0123993
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt026525
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0111259
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0137784
IRS990ScheduleD/OtherRevenueAmt021177
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0123993
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueNotReportedAmt0-425277
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0123993
IRS990ScheduleD/RevenueSubtotalAmt03677867
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TO BE USED TO COVER MEDICAL AND RELATED EXPENSES FOR RESIDENTS OF THE MASONIC AND EASTERN STAR HOME, OR MEMBERS OF THEIR IMMEDIATE FAMILIES, WHO SUFFER FROM THE EFFECTS OF CANCER.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1INCOME RECLASSIFIED AS EXPENSE $21117 EXPENSES GROUPED WITH REVENUE $60
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Investment fees netted with revenue $123993
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3INCOME RECLASSIFIED AS EXPENSE $21117 EXPENSES GROUPED WITH REVENUE $60
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4Investment Fees netted with revenue $123993
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08623911
IRS990ScheduleD/TotalBookValueSecuritiesAmt010557914
IRS990ScheduleD/TotalExpensesPerForm990Amt02709499
IRS990ScheduleD/TotalRevenuePerForm990Amt03801860
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03252590
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02606683
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt068121
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt113662
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0EDUCATION ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1charity relief
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt046
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt18
IRS990ScheduleI/RecipientTable/CashGrantAmt0330813
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0AIDS LONG-TERM CARE FOR THE ELDERLY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MASONIC AND EASTERN STAR HOME
IRS990ScheduleI/RecipientTable/RecipientEIN0930391591
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02150 MASONIC WAY
IRS990ScheduleI/RecipientTable/USAddress/CityNm0FOREST GROVE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OR
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd097116
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Grant proceeds for post-high school applicants are issued directly to the student. The student then must provide copies of their transcripts for each semester in order to continue to receive assistance. Grant proceeds for k-12 students are issued to the local lodge, who presents the funds to the recipient family. The lodge monitors the family situation and alerts the Grand Lodge to any changes.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: EXPENSES FOR TRAVEL OF THE OFFICERS OF THE GRAND LODGE FOR VISITATIONS TO MASONIC LODGES IN OREGON AND ADJOINING JURISDICTIONS. OTHER PROGRAM SERVICES 5: TRAINING OF TEACHERS FOR THE IDENTIFICATION OF AT-RISK STUDENTS. OTHER PROGRAM SERVICES 6: GRANTS FOR CANCER ASSISTANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The membership of the organization are the Masters and Wardens of the constituent lodges in the state of oregon, as well as the past and present elective officers and committee members of the grand lodge, and the present appointive officers and district deputies of the grand master.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS REVIEWED BY BOTH MANAGEMENT AND THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board members and the organization's management regularly monitor for conflicts of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE HUMAN RESOURCES DEPARTMENT REVIEWS THE MARKET FOR COMPARABLE SALARIES. THE BOARD OF DIRECTORS REVIEWS EXECUTIVE DIRECTOR PERFORMANCE AND APPROVES PAY INCREASES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Documents are available upon request at the organization's business office.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$23.3$2.31$21.0$7.61$3.98$3.62
2024Detailed filing. Detailed filing data is available for this year.$20.8$3.14$17.7$4.54$3.92$0.62
2023Detailed filing. Detailed filing data is available for this year.$20.2$3.22$17.0$3.79$3.66$0.14
2022Detailed filing. Detailed filing data is available for this year.$20.8$3.72$17.1$4.51$3.49$1.02
2021Detailed filing. Detailed filing data is available for this year.$21.4$4.18$17.2$4.27$4.12$0.15
2020Detailed filing. Detailed filing data is available for this year.$21.4$5.63$15.7$4.03$3.56$0.47
2019Detailed filing. Detailed filing data is available for this year.$22.4$6.29$16.1$3.92$3.60$0.33
2018Detailed filing. Detailed filing data is available for this year.$22.1$6.47$15.6$4.64$3.24$1.40
2017Detailed filing. Detailed filing data is available for this year.$21.6$6.66$15.0$3.69$2.66$1.03
2016Detailed filing. Detailed filing data is available for this year.$20.5$6.81$13.7$3.40$2.62$0.78
2015Detailed filing. Detailed filing data is available for this year.$20.6$7.24$13.4$3.80$2.71$1.09
2014Detailed filing. Detailed filing data is available for this year.$20.2$7.51$12.7$3.76$2.74$1.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.8$8.08$11.8$2.69
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.2$8.28$11.0$2.55
2011Summary only. Only limited summary data is available for this year.$18.9$8.37$10.5$3.42$2.65$0.77
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.3$8.52$9.77$2.04