Civic Intelligence

Free and Accepted Masons Liberty Lodge No 299

EIN 94-0487766 • 501(c)10 • Santa Clara, CA

Profile

A man who strives to improve himself can also improve his community and the world at large. This is the mission of the Masons of California. Through Masonic principles and tradition, we foster personal growth and improve the lives of others.

Refreshing map…

1675 Scott BlvdSanta Clara, CA 95050-4183
Siviq Scores

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

Liabilities / Assets

83rd percentile

0.01x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)10 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.07x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)10 • $500k-$1M nonprofits • Source year 2024

Net Margin

67th percentile

30%

Higher net margin than 67% of similar nonprofits.

501(c)10 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

85th percentile

$5,260

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

501(c)10 • $500k-$1M nonprofits • Source year 2024

Asset Growth

71st percentile

9.2%

Faster asset growth than 71% of similar nonprofits.

501(c)10 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

29%

Faster revenue growth than 66% of similar nonprofits.

501(c)10 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$897,833

Up $75,342 (+9.2%) from 2023

Liabilities

Down

$7,226

Down $7,174 (-50%) from 2023

Net Assets

Up

$890,607

Up $82,516 (+10%) from 2023

Revenue

Up

$97,790

Up $21,979 (+29%) from 2023

Expenses

Up

$68,473

Up $1,182 (+1.8%) from 2023

Net Income

Up

$29,317

Up $20,797 (+244%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2015: $610,091Liabilities 2015: $7,855Net Assets 2015: $602,2362015Assets 2016: $614,936Liabilities 2016: $7,543Net Assets 2016: $607,3932016Assets 2017: $677,960Liabilities 2017: $9,746Net Assets 2017: $668,2142017Assets 2018: $632,678Liabilities 2018: $10,887Net Assets 2018: $621,7912018Assets 2019: $753,232Liabilities 2019: $13,342Net Assets 2019: $739,8902019Assets 2020: $824,486Liabilities 2020: $6,186Net Assets 2020: $818,3002020Assets 2021: $908,826Liabilities 2021: $10,551Net Assets 2021: $898,2752021Assets 2022: $722,844Liabilities 2022: $7,075Net Assets 2022: $715,7692022Assets 2023: $822,491Liabilities 2023: $14,400Net Assets 2023: $808,0912023Assets 2024: $897,833Liabilities 2024: $7,226Net Assets 2024: $890,6072024

Highlighted filing

2024

Assets$897,833
Liabilities$7,226
Net Assets$890,607

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2015: $74,256Expenses 2015: $49,350Net Income 2015: $24,9062015Revenue 2016: $56,626Expenses 2016: $74,052Net Income 2016: -$17,4262016Revenue 2017: $67,431Expenses 2017: $59,621Net Income 2017: $7,8102017Revenue 2018: $78,681Expenses 2018: $53,898Net Income 2018: $24,7832018Revenue 2019: $208,148Expenses 2019: $64,050Net Income 2019: $144,0982019Revenue 2020: $77,011Expenses 2020: $50,736Net Income 2020: $26,2752020Revenue 2021: $74,749Expenses 2021: $54,114Net Income 2021: $20,6352021Revenue 2022: $62,539Expenses 2022: $78,048Net Income 2022: -$15,5092022Revenue 2023: $75,811Expenses 2023: $67,291Net Income 2023: $8,5202023Revenue 2024: $97,790Expenses 2024: $68,473Net Income 2024: $29,3172024

Highlighted filing

2024

Revenue$97,790
Expenses$68,473
Net Income$29,317

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 20, 2025
Return Version
2024v5.2
Gross Receipts
$165,166
Mission and Program Overview

Mission

A man who strives to improve himself can also improve his community and the world at large. This is the mission of the Masons of California. Through Masonic principles and tradition, we foster personal growth and improve the lives of others.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$808,091$890,607▲ $82,516
Investments in Publicly Traded Securities$782,457$857,017▲ $74,560
Cash and Non-Interest-Bearing Accounts$27,833$28,615▲ $782
Total Assets$822,491$897,833▲ $75,342
Other Assets Total$12,201$12,201→ $0
Liabilities
Other Liabilities$3,975$3,975→ $0
Deferred Revenue$10,424$3,224▼ $7,200
Accounts Payable and Accrued Expenses$1$27▲ $26
Total Liabilities$14,400$7,226▼ $7,174
Net Assets / Fund Balance
Total Net Assets Fund Balance$808,091$890,607▲ $82,516
Total Liabilities and Net Assets / Fund Balance$822,491$897,833▲ $75,342

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$17,750$17,750

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$76,693$1,680▲ $6,022$3,000$81,395
2023$71,634-▲ $8,059$3,000$76,693
2022$83,997$4,092▼ $13,396$3,059$71,634
2021$74,031$4,603▲ $8,139$2,776$83,997
2020$71,367-▲ $5,364$2,700$74,031
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kenneth NagelSecretaryPT$5,260$5,260

Board Members and Trustees

NameTitle
Kenric BakerJunior Warden
Noe Escamilla JrMaster
John AbsalonSenior Warden
Arvind PerumalTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,400
Program Service Revenue
$44,598
Investment Income
$43,423
Other Revenue
$6,369
All Other Contributions
$3,400
Change in Net Assets
$29,317
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$54,984
Grants and Similar Amounts Paid$7,700
Salaries, Compensation, and Employee Benefits$5,789
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$12,612
All Other Expenses---$10,551
Grants to Domestic Orgs---$7,700
Current Officers, Directors, Trustees, and Key Employees---$5,260
Other Expenses$4,378--$4,378
Occupancy---$2,400
Fees for Service Investment Mgmnt Fees---$781
Office Expenses---$684
Payroll Taxes---$529
Total Functional Expenses$0$0$0$68,473
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
California Masonic FoundationSan Francisco, CA501c3Lets Write the Future Campaign$6,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Advanced Deposit$3,975
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Voting members include Elective and Appointed Officers of the lodge. Members of the lodge shall meet at stated meeting to conduct whatever business may properly come before them.

Member election for additional members Part VI line 7A

Elected officers shall be elected by written ballot or by majority vote at the annual meeting of the lodge.

Governing body decisions Part VI line 7B

Members of the lodge shall meet each month at the stated meeting to conduct whatever business may properly come before them. Any governance decision must be approved by the Lodge members.

Form 990 governing body review Part VI line 11

F&AM Liberty Lodge 299 is a subordinate lodge of the Grand Lodge of California. The Grand Lodge of California is responsible for the preparation of the Form 990 and its supporting schedules. The Grand Lodge of California tax accountant prepares the Form 990, then the controller reviews the Form 990. The controller submits the completed Form 990 to the lodge officers for review and approval. Once approved, the Controller/accountant files the Form 990 with the IRS.

Conflict of interest policy compliance Part VI line 12C

As required, annually, officer of the lodge signs a conflict of interest disclosure statement. In this statement, the officers disclose known, existing, potential and possible conflicts of interest. If no such interests or activities exist, the party writes the word NONE in the space provided. In addition, these statements are updated when an interested party subsequently becomes a matter of executive committee action. The interested party disclosed the circumstances to the Master. In the event the interested party in question is the master, the potential conflict is disclosed to the full members. The conflict of interest disclosure statements for officers are submitted to the members for review.

Other officer or key employee compensation Part VI line 15B

Compensation of officer, the Secretary of the lodge, is determined and approved by the members of the lodge.

Form 990 availability to public Part VI line 18

Form 990 and other governing documents are available to the public at the lodge office. It will be available upon request.

Governing documents etc available to public Part VI line 19

Form 990 and other governing documents are available to the public at the lodge office. It will be available upon request.

Part VIII response or note to any line in Part VIII

Miscellaneous Revenue 11b Receipts from Masonic Hall Corporation of Santa Clara, a 501(c)2 organization, net surplus amount $5,000

Filing and Contact Details

Filer

Filer Name
Free and Accepted Masons Liberty Lodge No 299
EIN
94-0487766
In Care Of
% Kenneth Nagel
Phone
4082415026
Address
1675 Scott Blvd, Santa Clara, CA 95050-4183

Signing Officer

Name
Kenneth Nagel
Title
Secretary
Phone
4082415026
Signed
2025-10-20

Organization Details

Principal Officer
Noe Escamilla Jr
Formed
1890
Legal Domicile
CA
Voting Board Members
183
Independent Board Members
182
Employees
1
Volunteers
205
Supplemental Narrative

Additional Explanations

Other or change in accounting method Part XII line 1

Cash/Accrual The lodge is using accrual basis of accounting for membership dues receipts and payroll taxes; the rest of the lodge transactions are on a cash basis of accounting.

List of other expenses Part IX line 24E

Fraternal Expenses $3,609 printing, publication, postage 3,202 Education and Training 2,655 Ritual Expenses 817 Payroll Processing Fees 164 Bank Fees 84 Community Improvement 20 Total $10,551

General explanation attachment

Form of Organization: Unincorporated Fraternal Association

Financial Statement Notes

Part V, Line 4-Intended uses of endowment funds

To support Masonic fraternal lodge of California masons.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0To support Masonic fraternal lodge of California masons.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4-Intended uses of endowment funds
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IRS990ScheduleI/RecipientTable/CashGrantAmt06000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Lets Write the Future Campaign
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0California Masonic Foundation
IRS990ScheduleI/RecipientTable/RecipientEIN0237013074
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01111 California Street
IRS990ScheduleI/RecipientTable/USAddress/CityNm0San Francisco
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd094108
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0Cost
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0All grants are approved by the members on their stated meeting and documented in the minutes of meeting.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Monitoring procedures (Part I, line 2)
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Voting members include Elective and Appointed Officers of the lodge. Members of the lodge shall meet at stated meeting to conduct whatever business may properly come before them.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Elected officers shall be elected by written ballot or by majority vote at the annual meeting of the lodge.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members of the lodge shall meet each month at the stated meeting to conduct whatever business may properly come before them. Any governance decision must be approved by the Lodge members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3F&AM Liberty Lodge 299 is a subordinate lodge of the Grand Lodge of California. The Grand Lodge of California is responsible for the preparation of the Form 990 and its supporting schedules. The Grand Lodge of California tax accountant prepares the Form 990, then the controller reviews the Form 990. The controller submits the completed Form 990 to the lodge officers for review and approval. Once approved, the Controller/accountant files the Form 990 with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4As required, annually, officer of the lodge signs a conflict of interest disclosure statement. In this statement, the officers disclose known, existing, potential and possible conflicts of interest. If no such interests or activities exist, the party writes the word NONE in the space provided. In addition, these statements are updated when an interested party subsequently becomes a matter of executive committee action. The interested party disclosed the circumstances to the Master. In the event the interested party in question is the master, the potential conflict is disclosed to the full members. The conflict of interest disclosure statements for officers are submitted to the members for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Compensation of officer, the Secretary of the lodge, is determined and approved by the members of the lodge.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Form 990 and other governing documents are available to the public at the lodge office. It will be available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Form 990 and other governing documents are available to the public at the lodge office. It will be available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Cash/Accrual The lodge is using accrual basis of accounting for membership dues receipts and payroll taxes; the rest of the lodge transactions are on a cash basis of accounting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Fraternal Expenses $3,609 printing, publication, postage 3,202 Education and Training 2,655 Ritual Expenses 817 Payroll Processing Fees 164 Bank Fees 84 Community Improvement 20 Total $10,551
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Miscellaneous Revenue 11b Receipts from Masonic Hall Corporation of Santa Clara, a 501(c)2 organization, net surplus amount $5,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Form of Organization: Unincorporated Fraternal Association
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other or change in accounting method Part XII line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Part VIII response or note to any line in Part VIII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11General explanation attachment
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Supporting organization of F&AM Liberty Lodge 299
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Fraternal Association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01675 Scott Blvd Ste 299
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11111 California Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Santa Clara
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IRS990/USAddress/AddressLine1Txt01675 Scott Blvd
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