Civic Intelligence

Ancient Free & Accepted Masons of Oregon Grand Lodge

990 • Fiscal year 2018 • EIN 93-0177555

May 01, 2017 to Apr 30, 2018 • Filed on Jan 28, 2019

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

63rd percentile

0.29x

Higher debt load relative to assets than 63% of similar nonprofits.

2018 filings • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

85th percentile

1.40x

Higher debt load relative to revenue than 85% of similar nonprofits.

2018 filings • $10M-$25M nonprofits • Source year 2018

Net Margin

81st percentile

30%

Higher net margin than 81% of similar nonprofits.

2018 filings • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$107,106

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2018 filings • $10M-$25M nonprofits • Source year 2018

Asset Growth

52nd percentile

2.1%

Faster asset growth than 52% of similar nonprofits.

2018 filings • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

80th percentile

26%

Faster revenue growth than 80% of similar nonprofits.

2018 filings • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Up

$22,092,401

Up $450,544 (+2.1%) from 2017

Net Assets

Up

$15,620,404

Up $641,761 (+4.3%) from 2017

Liabilities

Down

$6,471,997

Down $191,217 (-2.9%) from 2017

Revenue

Up

$4,637,330

Up $950,032 (+26%) from 2017

Expenses

Up

$3,239,241

Up $581,221 (+22%) from 2017

Net Income

Up

$1,398,089

Up $368,811 (+36%) from 2017

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

2018

Assets$22,092,401
Liabilities$6,471,997
Net Assets$15,620,404

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

2018

Revenue$4,637,330
Expenses$3,239,241
Net Income$1,398,089
Jump To
Filing Snapshot
Filing Period
May 1, 2017 to Apr 30, 2018
Signed
Jan 28, 2019
Return Version
2017v2.2
Gross Receipts
$23,374,360
Mission and Program Overview

Mission

FRATERNAL ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$12,826,165$12,577,408▼ $248,757
Investments Other Securities$7,549,235$8,567,490▲ $1,018,255
Cash and Non-Interest-Bearing Accounts$1,084,182$803,754▼ $280,428
Prepaid Expenses and Deferred Charges$29,408$29,316▼ $92
Accounts Receivable$74,035$9,955▼ $64,080
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$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$21,641,857$22,092,401▲ $450,544
Other Assets Total$78,832$104,478▲ $25,646
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,337,522$6,026,972▼ $310,550
Accounts Payable and Accrued Expenses$325,692$445,025▲ $119,333
Total Liabilities$6,663,214$6,471,997▼ $191,217
Net Assets / Fund Balance
Unrestricted Net Assets$14,878,643$15,520,404▲ $641,761
Permanently Rstr Net Assets$100,000$100,000→ $0
Total Net Assets Fund Balance$14,978,643$15,620,404▲ $641,761
Total Liabilities and Net Assets / Fund Balance$21,641,857$22,092,401▲ $450,544

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,129,050$12,072,606$15,201,656
Land$8,576,470-$8,576,470
Other Land Buildings$853,710$138,854$992,564
Equipment$18,178$88,335$106,513

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$100,000-▲ $9,419$9,419$100,000
2016$100,000-▲ $16,539$16,539$100,000
2015$100,000-▲ $3,235$3,235$100,000
2014$100,000-▲ $16,432$16,432$100,000
2013$100,000-▲ $16,946$16,946$100,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ed BousquetGrand SecretaryFT$107,106$107,106

Board Members and Trustees

NameTitle
James L MorganDpty Grd Master
W Myles McMillanGrand Master
Arthur L BorlandIP Grand Master
Michael J McGuyerJr. Grd Warden
Ronald J EggersSr Grd Warden
Gregory A JenkinsSr. Grd Deacon
Revenue and Support

Revenue Composition

Contributions and Grants
$5,228
Program Service Revenue
$85,530
Investment Income
$1,666,451
Other Revenue
$2,880,121
All Other Contributions
$5,228
Change in Net Assets
$1,398,089

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,463,080
Revenue Not Reported on Financial Statements
$174,250
Revenue Not Reported on Form 990
$-769,323
Total Revenue per Audited Statements
$3,693,757
Total Revenue per Form 990
$4,637,330
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,418,927
Salaries, Compensation, and Employee Benefits$658,670
Grants and Similar Amounts Paid$161,644
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$664,195
Other Salaries and Wages---$420,330
Interest---$277,719
Occupancy---$202,698
Payments to Affiliates---$189,312
Conferences and Meetings---$178,219
Fees for Service Investment Mgmnt Fees---$174,250
All Other Expenses---$120,076
Current Officers, Directors, Trustees, and Key Employees---$107,106
Grants to Domestic Individuals---$101,150
Travel---$100,458
Advertising---$73,982
Grants to Domestic Orgs---$60,494
Other Employee Benefits---$51,327
Fees for Services Accounting---$49,561
Payroll Taxes---$48,778
Other Expenses---$35,787
Insurance---$35,147
Pension Plan Contributions---$31,129
Information Technology---$30,212
Fees for Services Legal---$5,393
Total Functional Expenses$0$0$0$3,239,241

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,239,241
Total Expenses per Audited Statements$3,079,914
Expenses per Audited Statements$3,064,991
Expenses Not Reported on Financial Statements$174,250
Expenses Not Reported on Form 990$14,923
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Masonic and Eastern Star HomeForest Grove, OR501(c)(3)Aids Long-term Care for the Elderly$56,423
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$7,223
Gaming Gross Income$940
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign 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
Yes
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
Rick Komraus
Title
Grand Secretary
Signed
2019-01-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rick Komraus
Formed
2004
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
11
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

Expenses grouped with revenue $14923

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

Expenses grouped with revenue $14923

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt6Grand Secretary
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IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-7223
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-7223
IRS990/NetIncomeFromGamingGrp/ExclusionAmt0940
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0940
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt01804047
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01804047
IRS990/NetUnrlzdGainsLossesInvstAmt0-784246
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt0202698
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt078832
IRS990/OtherAssetsTotalGrp/EOYAmt0104478
IRS990/OtherEmployeeBenefitsGrp/TotalAmt051327
IRS990/OtherExpensesGrp/Desc0ADMINISTRATION FEES
IRS990/OtherExpensesGrp/Desc1Program Incentives
IRS990/OtherExpensesGrp/Desc2Building repairs & maintenance
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/TotalAmt0138738
IRS990/OtherExpensesGrp/TotalAmt196561
IRS990/OtherExpensesGrp/TotalAmt246619
IRS990/OtherExpensesGrp/TotalAmt335787
IRS990/OtherRevenueMiscGrp/BusinessCd0561000
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0ADMINISTRATIVE FEES
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01070462
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt111895
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01070462
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt111895
IRS990/OtherRevenueTotalAmt01082357
IRS990/OtherSalariesAndWagesGrp/TotalAmt0420330
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt0189312
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt048778
IRS990/PensionPlanContributionsGrp/TotalAmt031129
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0100000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0100000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt029408
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt029316
IRS990/PrincipalOfficerNm0Rick Komraus
IRS990/PriorPeriodAdjustmentsAmt027918
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0DUES FROM AFFILIATES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt085530
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt085530
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/PYContributionsGrantsAmt0158855
IRS990/PYGrantsAndSimilarPaidAmt0296809
IRS990/PYInvestmentIncomeAmt0803943
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01786507
IRS990/PYOtherRevenueAmt02615353
IRS990/PYProgramServiceRevenueAmt0109147
IRS990/PYRevenuesLessExpensesAmt01029278
IRS990/PYSalariesCompEmpBnftPaidAmt0574704
IRS990/PYTotalExpensesAmt02658020
IRS990/PYTotalRevenueAmt03687298
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01398089
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/RentalIncomeOrLossGrp/RealAmt01804047
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt03129050
IRS990ScheduleD/BuildingsGrp/DepreciationAmt012072606
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt015201656
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0100000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0100000
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt09419
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt09419
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0100000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0100000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt016539
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt016539
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0100000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0100000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03235
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt03235
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0100000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0100000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt016432
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt016432
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0100000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0100000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt016946
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt016946
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt018178
IRS990ScheduleD/EquipmentGrp/DepreciationAmt088335
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0106513
IRS990ScheduleD/ExpensesNotReportedAmt014923
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0174250
IRS990ScheduleD/ExpensesSubtotalAmt03064991
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0174250
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0174250
IRS990ScheduleD/LandGrp/BookValueAmt08576470
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt08576470
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-784246
IRS990ScheduleD/OtherExpensesIncludedAmt014923
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0853710
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0138854
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0992564
IRS990ScheduleD/OtherRevenueAmt014923
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueNotReportedAmt0-769323
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0174250
IRS990ScheduleD/RevenueSubtotalAmt04463080
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/ExplanationTxt1Expenses grouped with revenue $14923
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Expenses grouped with revenue $14923
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 XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012577408
IRS990ScheduleD/TotalBookValueSecuritiesAmt08567490
IRS990ScheduleD/TotalExpensesPerForm990Amt03239241
IRS990ScheduleD/TotalRevenuePerForm990Amt04637330
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03693757
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03079914
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt067874
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt133276
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0EDUCATION ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1charity relief
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt042
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt110
IRS990ScheduleI/RecipientTable/CashGrantAmt056423
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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false

Document Assets

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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