Civic Intelligence

Free and Accepted Masons Diablo Valley Lodge 448

EIN 94-0487782 • 501(c)10 • Pleasant Hill, 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.

3066 Vessing RoadPleasant Hill, CA 94523-4517
Siviq Scores

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

Liabilities / Assets

38th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)10 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

38th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)10 • $5M-$10M nonprofits • Source year 2024

Net Margin

58th percentile

38%

Higher net margin than 58% of similar nonprofits.

501(c)10 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

47th percentile

$6,000

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)10 • $5M-$10M nonprofits • Source year 2024

Asset Growth

64th percentile

8.0%

Faster asset growth than 64% of similar nonprofits.

501(c)10 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

97%

Faster revenue growth than 79% of similar nonprofits.

501(c)10 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,716,363

Up $422,456 (+8.0%) from 2023

Liabilities

Down

$0

Down $166 (-100%) from 2023

Net Assets

Up

$5,716,363

Up $422,622 (+8.0%) from 2023

Revenue

Up

$328,804

Up $161,562 (+97%) from 2023

Expenses

Up

$205,443

Up $13,294 (+6.9%) from 2023

Net Income

Up

$123,361

Up $148,268 (+595%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,336,095Liabilities 2011: $0Net Assets 2011: $1,336,0952011Assets 2012: $1,318,480Liabilities 2012: $0Net Assets 2012: $1,318,4802012Assets 2015: $2,880,427Liabilities 2015: $5,886Net Assets 2015: $2,874,5412015Assets 2016: $3,164,421Liabilities 2016: $406Net Assets 2016: $3,164,0152016Assets 2017: $3,685,032Liabilities 2017: $339Net Assets 2017: $3,684,6932017Assets 2018: $3,478,027Liabilities 2018: $0Net Assets 2018: $3,478,0272018Assets 2019: $4,334,334Liabilities 2019: $100Net Assets 2019: $4,334,2342019Assets 2020: $4,817,679Liabilities 2020: $0Net Assets 2020: $4,817,6792020Assets 2021: $5,680,795Liabilities 2021: $0Net Assets 2021: $5,680,7952021Assets 2022: $4,757,215Liabilities 2022: $0Net Assets 2022: $4,757,2152022Assets 2023: $5,293,907Liabilities 2023: $166Net Assets 2023: $5,293,7412023Assets 2024: $5,716,363Liabilities 2024: $0Net Assets 2024: $5,716,3632024

Highlighted filing

2024

Assets$5,716,363
Liabilities$0
Net Assets$5,716,363

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $79,122Expenses 2011: $68,877Net Income 2011: $10,2452011Revenue 2012: $45,522Expenses 2012: $63,137Net Income 2012: -$17,6152012Revenue 2015: $1,348,530Expenses 2015: $60,494Net Income 2015: $1,288,0362015Revenue 2016: $142,466Expenses 2016: $51,135Net Income 2016: $91,3312016Revenue 2017: $201,869Expenses 2017: $50,952Net Income 2017: $150,9172017Revenue 2018: $248,328Expenses 2018: $57,711Net Income 2018: $190,6172018Revenue 2019: $182,966Expenses 2019: $55,273Net Income 2019: $127,6932019Revenue 2020: $227,756Expenses 2020: $173,722Net Income 2020: $54,0342020Revenue 2021: $307,676Expenses 2021: $79,252Net Income 2021: $228,4242021Revenue 2022: $388,123Expenses 2022: $65,535Net Income 2022: $322,5882022Revenue 2023: $167,242Expenses 2023: $192,149Net Income 2023: -$24,9072023Revenue 2024: $328,804Expenses 2024: $205,443Net Income 2024: $123,3612024

Highlighted filing

2024

Revenue$328,804
Expenses$205,443
Net Income$123,361

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 13, 2025
Return Version
2024v5.2
Gross Receipts
$1,261,716
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$5,293,741$5,716,363▲ $422,622
Investments in Publicly Traded Securities$4,862,946$4,889,713▲ $26,767
Savings and Temporary Cash Investments-$346,958-
Investments Other Securities$332,879$332,879→ $0
Land, Buildings, and Equipment, Net$45,310$106,575▲ $61,265
Accounts Receivable$21,408$26,817▲ $5,409
Cash and Non-Interest-Bearing Accounts$30,967$13,421▼ $17,546
Prepaid Expenses and Deferred Charges$397--
Total Assets$5,293,907$5,716,363▲ $422,456
Liabilities
Other Liabilities$166--
Total Liabilities$166$0▼ $166
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,293,741$5,716,363▲ $422,622
Total Liabilities and Net Assets / Fund Balance$5,293,907$5,716,363▲ $422,456

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$106,575$11,600$118,175
Other Securities$332,879--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$3,688,794-▲ $1,698,277$150,400$5,236,671
2023$3,270,111-▲ $546,233$127,550$3,688,794
2022$4,328,857-▼ $691,346$367,400$3,270,111
2021$3,704,448-▲ $624,369-$4,328,817
2020$3,300,650-▲ $528,063$124,225$3,704,488
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Martin CarlsonSecretaryPT$6,000$6,000

Board Members and Trustees

NameTitle
Charles PetersonJunior Warden
Steven GlazierMaster
Jeffery BrownSenior Warden
Michael CornellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$29,860
Investment Income
$298,815
Other Revenue
$129
Change in Net Assets
$123,361
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$159,925
Grants and Similar Amounts Paid$38,337
Salaries, Compensation, and Employee Benefits$7,181
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$128,700
Grants to Domestic Orgs---$38,337
Conferences and Meetings---$6,437
Current Officers, Directors, Trustees, and Key Employees---$6,000
Office Expenses---$3,729
Depreciation Depletion---$2,900
Payroll Taxes---$1,181
All Other Expenses---$1,076
Other Expenses$1,000--$1,000
Total Functional Expenses$0$0$0$205,443
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Valley Masonic Building AssociationMartinez, CA501c2Bldg OM$37,337
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
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 Diablo Valley Lodge 448 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 Diablo Valley Lodge 448
EIN
94-0487782
In Care Of
% Martin Carlson
Phone
9255864557
Address
3066 Vessing Road, Pleasant Hill, CA 94523-4517

Signing Officer

Name
Martin Carlson
Title
Secretary
Phone
9255864557
Signed
2025-10-13

Organization Details

Principal Officer
Steven Glazier
Formed
1914
Legal Domicile
CA
Voting Board Members
126
Independent Board Members
125
Employees
1
Volunteers
135
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

Ritual Expenses 716 Youth Orders 360 Total $1,076

General explanation attachment

K. Form of organization: - unincorporated fraternal organization

Financial Statement Notes

Part V, Line 4-Intended uses of endowment funds

To support fraternal lodge of California Masons.

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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt03704488
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0528063
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0124225
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0106575
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt011600
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0118175
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0332879
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Capital contribution MVDA Hall Ass
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.98000
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0To support fraternal lodge of California Masons.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4-Intended uses of endowment funds
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.02000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0106575
IRS990ScheduleD/TotalBookValueSecuritiesAmt0332879
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt037337
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C2
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Bldg OM
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Valley Masonic Building Association
IRS990ScheduleI/RecipientTable/RecipientEIN0941589648
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt05528-A Pacheco Blvd
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Martinez
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd0945535157
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0Cost
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0All grants are approved by the members on their stated meeting and documented in the minutes of meeting. Grant to the Hall association is based on the request andor specific needs of the Hall Association
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Monitoring procedures (Part I, line 2)
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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 Diablo Valley Lodge 448 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/ExplanationTxt9Ritual Expenses 716 Youth Orders 360 Total $1,076
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10K. FORM OF ORGANIZATION: - UNINCORPORATED FRATERNAL ORGANIZATION
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/FormAndLineReferenceDesc10General explanation attachment
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0F&AM Diablo Valley Lodge No 448
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Valley Masonic Building Association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Grand Lodge of California Masons
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0941589648
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1940487790
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501 c10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Supporting org to F&AM Diablo Valley Lodge No. 448
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Fraternal Association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04035 Treat Blvd
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11111 California Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Concord
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1San Francisco
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd194108
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IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05293907
IRS990/TotalAssetsEOYAmt05716363
IRS990/TotalAssetsGrp/BOYAmt05293907
IRS990/TotalAssetsGrp/EOYAmt05716363
IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0205443
IRS990/TotalGrossUBIAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05716363
IRS990/TotalOtherCompensationAmt00
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IRS990/TotalReportableCompFromOrgAmt06000
IRS990/TotalRevenueGrp/ExclusionAmt0298944
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt029860
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0328804
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0135
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05716363
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IRS990/TypeOfOrganizationOtherInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03066 Vessing Road
IRS990/USAddress/CityNm0Pleasant Hill
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0945234517
IRS990/VotingMembersGoverningBodyCnt0126
IRS990/VotingMembersIndependentCnt0125
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MARTIN CARLSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/PhoneNum09255864557
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Free and Accepted Masons Diablo Valley Lodge 448
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0940487782
ReturnHeader/Filer/InCareOfNm0% Martin Carlson

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