Liabilities / Assets
38th percentile
Tied with the lowest-debt nonprofits in its peer group.
Free and Accepted Masons California Lodge No 1
EIN 94-0487846 • 501(c)10 • Daly City, 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.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
38th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
64th percentile
Higher top officer pay than 64% of similar nonprofits.
Top officer pay equals 3.5% of source-year revenue.
Asset Growth
88th percentile
Faster asset growth than 88% of similar nonprofits.
Revenue Growth
92nd percentile
Faster revenue growth than 92% of similar nonprofits.
Balance Sheet
Assets
Up$6,618,767
Up $771,692 (+13%) from 2023
Liabilities
Down$0
Down $8,823 (-100%) from 2023
Net Assets
Up$6,618,767
Up $780,515 (+13%) from 2023
Revenue
Up$407,647
Up $298,565 (+274%) from 2023
Expenses
Down$242,259
Down $18,530 (-7.1%) from 2023
Net Income
Up$165,388
Up $317,095 (+209%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $6,618,767
- Liabilities
- $0
- Net assets
- $6,618,767
- Revenue
- $407,647
- Expenses
- $242,259
- Net income
- $165,388
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jul 10, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $2,022,028
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $5,838,252 | $6,618,767 | ▲ $780,515 |
| Investments in Publicly Traded Securities | $321,537 | $6,090,298 | ▲ $5,768,761 |
| Savings and Temporary Cash Investments | $5,481,335 | $517,121 | ▼ $4,964,214 |
| Accounts Receivable | $12,691 | - | - |
| Cash and Non-Interest-Bearing Accounts | $28,391 | $8,227 | ▼ $20,164 |
| Prepaid Expenses and Deferred Charges | $3,121 | $3,121 | → $0 |
| Total Assets | $5,847,075 | $6,618,767 | ▲ $771,692 |
| Liabilities | |||
| Other Liabilities | $8,823 | - | - |
| Total Liabilities | $8,823 | $0 | ▼ $8,823 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $5,838,252 | $6,618,767 | ▲ $780,515 |
| Total Liabilities and Net Assets / Fund Balance | $5,847,075 | $6,618,767 | ▲ $771,692 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | - | $52,667 | $52,667 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $241,816 | - | ▲ $40,550 | - | $282,366 |
| 2023 | $234,892 | - | ▲ $6,924 | - | $241,816 |
| 2022 | $271,016 | - | ▼ $36,124 | - | $234,892 |
| 2021 | $235,494 | - | ▲ $35,522 | - | $271,016 |
| 2020 | $211,556 | - | ▲ $23,938 | - | $235,494 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| James Toy | Secretary | - | $14,400 | $14,400 |
| Lawrence Leon | Treasurer | PT | $4,800 | $4,800 |
Board Members and Trustees
| Name | Title |
|---|---|
| Jonthan Chan | Master |
| Rhett Marino | Senior Warden |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $15,642
- Investment Income
- $392,005
- Other Revenue
- $0
- Change in Net Assets
- $165,388
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $208,456 |
| Salaries, Compensation, and Employee Benefits | $26,851 |
| Grants and Similar Amounts Paid | $6,952 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | - | - | - | $76,306 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $55,157 |
| Occupancy | - | - | - | $42,321 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $19,200 |
| Grants to Domestic Orgs | - | - | - | $6,952 |
| Payroll Taxes | - | - | - | $5,251 |
| Other Expenses | $3,135 | - | - | $3,135 |
| Other Salaries and Wages | - | - | - | $2,400 |
| All Other Expenses | - | - | - | $951 |
| Office Expenses | - | - | - | $690 |
| Total Functional Expenses | $0 | $0 | $0 | $242,259 |
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 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 California Lodge 1 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 California Lodge No 1
- EIN
- 94-0487846
- In Care Of
- % Lawrence Leon
- Phone
- 6507562455
- Address
- 295 89th St Suite 204, Daly City, CA 94015-1656
- Doing Business As
- California Lodge No 1
Signing Officer
- Name
- Lawrence Leon
- Title
- Treasurer
- Phone
- 6507562455
- Signed
- 2025-07-10
Organization Details
- Principal Officer
- Jonthan Chan
- Formed
- 1850
- Legal Domicile
- CA
- Voting Board Members
- 189
- Independent Board Members
- 186
- Employees
- 3
- Volunteers
- 205
Supplemental Narrative
Additional Explanations
List of other expenses Part IX line 24E
“Bank Fees $798Printing,Publications,Postage 153Total $951”
Financial Statement Notes
Other Explanation
“To support fraternal lodge of California Masons.”
Raw XML Appendix354 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.
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| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 23938 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 52667 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 52667 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 1.00000 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | To support fraternal lodge of California Masons. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Explanation |
| 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 lodge shall 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 California Lodge 1 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 | Bank Fees $798Printing,Publications,Postage 153Total $951 |
| 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 |
| 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/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Grand Lodge of F&AM of California |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 940487790 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501c10 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | Fraternal Organization |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 1111 California Street |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | San Francisco |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 94108 |
| 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 | false |
| 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 | 5847075 |
| IRS990/TotalAssetsEOYAmt | 0 | 6618767 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 5847075 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 6618767 |
| 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 | 242259 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 8823 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 8823 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 5838252 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 6618767 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 15642 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 19200 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 392005 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 15642 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 407647 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 205 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 5847075 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 6618767 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationOtherInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 295 89th St Suite 204 |
| IRS990/USAddress/CityNm | 0 | Daly City |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 940151656 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 189 |
| IRS990/VotingMembersIndependentCnt | 0 | 186 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LAWRENCE LEON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6507562455 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Free and Accepted Masons California Lodge No 1 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FREE |
| ReturnHeader/Filer/EIN | 0 | 940487846 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Lawrence Leon |
| ReturnHeader/Filer/PhoneNum | 0 | 6507562455 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 295 89th St Suite 204 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Daly City |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 940151656 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/ReturnTs | 0 | 2025-07-11T18:57:39-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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