Liabilities / Assets
19th percentile
Tied with the lowest-debt nonprofits in its peer group.
Free and Accepted Masons Live Oak Lodge No 61
990 • Fiscal year 2023 • EIN 94-0487771
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
17th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
89th percentile
Higher net margin than 89% of similar nonprofits.
Top Officer Pay
26th percentile
Higher top officer pay than 26% of similar nonprofits.
Top officer pay equals 3.8% of source-year revenue.
Asset Growth
67th percentile
Faster asset growth than 67% of similar nonprofits.
Revenue Growth
1st percentile
Faster revenue growth than 1% of similar nonprofits.
Balance Sheet
Assets
Up$12,064,015
Up $1,153,047 (+11%) from 2022
Net Assets
Up$12,064,015
Up $1,159,215 (+11%) from 2022
Liabilities
Down$0
Down $6,168 (-100%) from 2022
Revenue And Expenses
Revenue
Down$471,908
Down $7,847,469 (-94%) from 2022
Expenses
Up$217,200
Up $11,721 (+5.7%) from 2022
Net Income
Down$254,708
Down $7,859,190 (-97%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Oct 6, 2024
- Return Version
- 2023v5.1
- Gross Receipts
- $1,763,038
Mission and Program Overview
Mission
Operate as a local lodge for fraternal purposes.
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $10,904,800 | $12,064,015 | ▲ $1,159,215 |
| Investments in Publicly Traded Securities | $10,806,800 | $11,885,422 | ▲ $1,078,622 |
| Savings and Temporary Cash Investments | $84,667 | $141,481 | ▲ $56,814 |
| Cash and Non-Interest-Bearing Accounts | $19,501 | $33,552 | ▲ $14,051 |
| Accounts Receivable | - | $1,961 | - |
| Prepaid Expenses and Deferred Charges | - | $1,599 | - |
| Total Assets | $10,910,968 | $12,064,015 | ▲ $1,153,047 |
| Liabilities | |||
| Deferred Revenue | $6,168 | - | - |
| Total Liabilities | $6,168 | $0 | ▼ $6,168 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $10,904,800 | $12,064,015 | ▲ $1,159,215 |
| Total Liabilities and Net Assets / Fund Balance | $10,910,968 | $12,064,015 | ▲ $1,153,047 |
Compensation and Service Providers
Employees
| Name | Title | Base | Total |
|---|---|---|---|
| Calvin Gilbert | Secretary | $18,000 | $18,000 |
| Philip Williams | Treasurer | $6,000 | $6,000 |
Board Members and Trustees
| Name | Title |
|---|---|
| Dana Janke | Junior Warden |
| Tyrone Davis-Eugene | Master |
| Benjamin Newsom | Senior Warden |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $23,510
- Investment Income
- $448,060
- Other Revenue
- $338
- Change in Net Assets
- $254,708
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $165,855 |
| Salaries, Compensation, and Employee Benefits | $26,814 |
| Grants and Similar Amounts Paid | $24,531 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | - | - | - | $48,738 |
| Occupancy | - | - | - | $48,538 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $24,000 |
| All Other Expenses | - | - | - | $22,395 |
| Grants to Domestic Orgs | - | - | - | $20,201 |
| Other Expenses | $6,873 | - | - | $6,873 |
| Grants to Domestic Individuals | - | - | - | $4,330 |
| Office Expenses | - | - | - | $2,752 |
| Payroll Taxes | - | - | - | $2,064 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $847 |
| Other Salaries and Wages | - | - | - | $750 |
| Total Functional Expenses | $0 | $0 | $0 | $217,200 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
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 lodgeshall 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 Live Oak 61 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.”
Filing and Contact Details
Filer
- Filer Name
- Free and Accepted Masons Oakland No 61
- EIN
- 94-0487771
- Address
- PO Box 29677, Oakland, CA 94618
- Doing Business As
- formerly F&AM Live Oak 61
Signing Officer
- Name
- Philip Williams
- Title
- Treasurer
- Phone
- 4154252661
- Signed
- 2024-10-06
Organization Details
- Principal Officer
- Tyrone Davis-Eugene
- Formed
- 1855
- Legal Domicile
- CA
- Voting Board Members
- 300
- Independent Board Members
- 297
- Employees
- 3
- Volunteers
- 330
Supplemental Narrative
Additional Explanations
List of other expenses Part IX line 24E
“Descriptions AmountRitual Expenses 6,716Bank Fees 5,211Fraternal Expenses 4,339Education and Training 3,047Miscellaneous 1,152Masonic Relief 1,522Payroll Processing Fee 408 Total $22,395”
General explanation attachment
“K. Form of organization - unincorporated fraternal organization”
Raw XML Appendix365 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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1961 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 22395 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Tyrone Davis-Eugene |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4154252661 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 29677 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Oakland |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94618 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 19501 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 33552 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 24000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 48738 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 24531 |
| IRS990/CYInvestmentIncomeAmt | 0 | 448060 |
| IRS990/CYOtherExpensesAmt | 0 | 165855 |
| IRS990/CYOtherRevenueAmt | 0 | 338 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 23510 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 254708 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 26814 |
| IRS990/CYTotalExpensesAmt | 0 | 217200 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 471908 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 6168 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | Freemasonry in California is a relevant and respected organization - both inside and outside of the fraternity. Through our culture of Philanthropy, we make a profound difference in the lives of our members and in California communities. We are engaged in the worldwide principles and fellowship of Freemasonry. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | formerly F&AM Live Oak 61 |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 3 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 847 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Calvin Gilbert |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Philip Williams |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Dana Janke |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Tyrone Davis-Eugene |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Benjamin Newsom |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 18000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 6000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Junior Warden |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Master |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Senior Warden |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1855 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 63718 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 300 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 4330 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 20201 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 1354848 |
| IRS990/GrossReceiptsAmt | 0 | 1763038 |
| IRS990/GroupExemptionNum | 0 | 0214 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 297 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 384342 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 384342 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 10806800 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 11885422 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 1291130 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | true |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NameChangeInd | 0 | X |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 10904800 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 12064015 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 63718 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 63718 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 904506 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 48538 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2752 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Program Expenses |
| IRS990/OtherExpensesGrp/Desc | 1 | Per Capita Fees |
| IRS990/OtherExpensesGrp/Desc | 2 | PrintingPublicationPostage |
| IRS990/OtherExpensesGrp/Desc | 3 | Youth Orders |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 14968 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 12847 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 7897 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 6873 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 14968 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 12847 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 7897 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 6873 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherOrganizationDsc | 0 | See Sched O |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Miscellaneous Receipts |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | Payroll Tax Retetention |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 320 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 18 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 320 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 18 |
| IRS990/OtherRevenueTotalAmt | 0 | 338 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 750 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 2064 |
| IRS990/PoliciesReferenceChaptersInd | 0 | true |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1599 |
| IRS990/PrincipalOfficerNm | 0 | Tyrone Davis-Eugene |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 1 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Program Service Revenue |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Membership Dues |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1719 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 21791 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1719 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 21791 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 25050 |
| IRS990/PYInvestmentIncomeAmt | 0 | 8300589 |
| IRS990/PYOtherExpensesAmt | 0 | 155484 |
| IRS990/PYOtherRevenueAmt | 0 | 227 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 18561 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 8113898 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 24945 |
| IRS990/PYTotalExpensesAmt | 0 | 205479 |
| IRS990/PYTotalRevenueAmt | 0 | 8319377 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 254708 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 10904800 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 12064015 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 84667 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 141481 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Voting members include Elective and Appointed Officers of the lodge. Members of the lodgeshall meet at stated meeting to conduct whatever business may properly come before them. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Elected officers shall be elected by written ballot or by majority vote at the annual meeting of the lodge. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | F&AM Live Oak 61 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/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Compensation of officer, the Secretary of the lodge, is determined and approved by the members of the lodge. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Form 990 and other governing documents are available to the public at the lodge office.It will be available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Form 990 and other governing documents are available to the public at the lodge office.It will be available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Descriptions AmountRitual Expenses 6,716Bank Fees 5,211Fraternal Expenses 4,339Education and Training 3,047Miscellaneous 1,152Masonic Relief 1,522Payroll Processing Fee 408 Total $22,395 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | K. FORM OF ORGANIZATION - UNINCORPORATED FRATERNAL ORGANIZATION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Members or stockholder classes and rights Part VI line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Member election for additional members Part VI line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Governing body decisions Part VI line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990 availability to public Part VI line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | List of other expenses Part IX line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | General explanation attachment |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | F&AM Live Oak lodge 61 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Oakland Masonic Center |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | Grand Lodge of California F&AM |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | Rockridgge Masonic Hall Assn |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 940727050 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 940487790 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 2 | 940811995 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501c2 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501c10 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 2 | 501c2 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 2 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | Supporting Organization to F&AM Live Oak |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | Fraternal Organization |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 2 | Supporting Organization to F&AM Oakland Lodge 61 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 3903 Broadway |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 1111 California Street |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 2 | 5449 College Avenue |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | Oakland |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | San Francisco |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 2 | Oakland |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 2 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 94611 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 94108 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 2 | 94618 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | true |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 10910968 |
| IRS990/TotalAssetsEOYAmt | 0 | 12064015 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 10910968 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 12064015 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 3 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 217200 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 6168 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 6168 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 10904800 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 12064015 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 23510 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 24000 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 448398 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 23510 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 471908 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 330 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 10910968 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 12064015 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationOtherInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 300 |
| IRS990/VotingMembersIndependentCnt | 0 | 297 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Philip Williams |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4154252661 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-10-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Free and Accepted Masons Oakland No 61 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FREE |
| ReturnHeader/Filer/EIN | 0 | 940487771 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 29677 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Oakland |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 94618 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/ReturnTs | 0 | 2024-10-06T19:09:24-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $12,064,015
- Liabilities
- $0
- Net assets
- $12,064,015
- Revenue
- $471,908
- Expenses
- $217,200
- Net income
- $254,708