Civic Intelligence

Free and Accepted Masons Marin Lodge No 191

EIN 94-0655455 • 501(c)10 • San Rafael, 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.

888 Fourth Street Room 21San Rafael, CA 94901-3100
Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

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

501(c)10 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.00x

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

501(c)10 • $1M-$5M nonprofits • Source year 2024

Net Margin

77th percentile

48%

Higher net margin than 77% of similar nonprofits.

501(c)10 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

97th percentile

41%

Faster asset growth than 97% of similar nonprofits.

501(c)10 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

98th percentile

452%

Faster revenue growth than 98% of similar nonprofits.

501(c)10 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,597,801

Up $1,327,155 (+41%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$4,597,801

Up $1,327,155 (+41%) from 2023

Revenue

Up

$168,351

Up $137,860 (+452%) from 2023

Expenses

Up

$88,377

Up $56,051 (+173%) from 2023

Net Income

Up

$79,974

Up $81,809 (+4458%) 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 2010: $800,086Liabilities 2010: $0Net Assets 2010: $800,0862010Assets 2012: $820,148Liabilities 2012: $1,894Net Assets 2012: $818,2542012Assets 2015: $1,048,927Liabilities 2015: $440Net Assets 2015: $1,048,4872015Assets 2016: $1,065,724Liabilities 2016: $1,956Net Assets 2016: $1,063,7682016Assets 2017: $1,507,210Liabilities 2017: $2,230Net Assets 2017: $1,504,9802017Assets 2018: $1,435,602Liabilities 2018: $1,887Net Assets 2018: $1,433,7152018Assets 2019: $2,101,002Liabilities 2019: $2,446Net Assets 2019: $2,098,5562019Assets 2020: $3,116,157Liabilities 2020: $15Net Assets 2020: $3,116,1422020Assets 2021: $3,864,160Liabilities 2021: $0Net Assets 2021: $3,864,1602021Assets 2022: $2,192,432Liabilities 2022: $0Net Assets 2022: $2,192,4322022Assets 2023: $3,270,646Liabilities 2023: $0Net Assets 2023: $3,270,6462023Assets 2024: $4,597,801Liabilities 2024: $0Net Assets 2024: $4,597,8012024

Highlighted filing

2024

Assets$4,597,801
Liabilities$0
Net Assets$4,597,801

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $49,6872010Expenses 2012: $53,0872012Revenue 2015: $23,095Expenses 2015: $51,170Net Income 2015: -$28,0752015Revenue 2016: $159,948Expenses 2016: $31,977Net Income 2016: $127,9712016Revenue 2017: $197,686Expenses 2017: $35,550Net Income 2017: $162,1362017Revenue 2018: $179,578Expenses 2018: $55,538Net Income 2018: $124,0402018Revenue 2019: $123,071Expenses 2019: $29,231Net Income 2019: $93,8402019Revenue 2020: $69,898Expenses 2020: $63,790Net Income 2020: $6,1082020Revenue 2021: $966,024Expenses 2021: $33,760Net Income 2021: $932,2642021Revenue 2022: -$95,821Expenses 2022: $45,127Net Income 2022: -$140,9482022Revenue 2023: $30,491Expenses 2023: $32,326Net Income 2023: -$1,8352023Revenue 2024: $168,351Expenses 2024: $88,377Net Income 2024: $79,9742024

Highlighted filing

2024

Revenue$168,351
Expenses$88,377
Net Income$79,974

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 27, 2025
Return Version
2024v5.2
Gross Receipts
$2,658,945
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$3,270,646$4,597,801▲ $1,327,155
Investments in Publicly Traded Securities$2,998,973$4,293,404▲ $1,294,431
Investments Other Securities$236,596$236,596→ $0
Savings and Temporary Cash Investments$22,805$58,213▲ $35,408
Cash and Non-Interest-Bearing Accounts$12,272$9,588▼ $2,684
Total Assets$3,270,646$4,597,801▲ $1,327,155
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,270,646$4,597,801▲ $1,327,155
Total Liabilities and Net Assets / Fund Balance$3,270,646$4,597,801▲ $1,327,155

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$236,596--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$76,197-▲ $23,836-$100,033
2023$59,119-▲ $17,078-$76,197
2022$103,213-▼ $14,094$30,000$59,119
2021$85,818-▲ $17,395-$103,213
2020$56,194-▲ $29,624-$85,818
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Keith SchellinSecretaryPT$10,258$10,258

Board Members and Trustees

NameTitle
Mark PalmerJunior Warden
Barett YoungMaster
David HammondSenior Warden
Gabriel ClavijoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$9,334
Investment Income
$159,017
Other Revenue
$0
Change in Net Assets
$79,974
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$72,440
Salaries, Compensation, and Employee Benefits$15,437
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees---$35,280
Current Officers, Directors, Trustees, and Key Employees---$10,258
Conferences and Meetings---$10,164
Office Expenses---$7,930
Occupancy---$4,104
Other Salaries and Wages---$3,840
Payroll Taxes---$1,339
Grants to Domestic Orgs---$500
All Other Expenses---$320
Other Expenses$319--$319
Total Functional Expenses$0$0$0$88,377
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 Marin Lodge 191 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 Marin Lodge No 191
EIN
94-0655455
In Care Of
% Gabriel Clavijo
Phone
4154544402
Address
888 Fourth Street Room 21, San Rafael, CA 94901-3100

Signing Officer

Name
Gabriel Clavijo
Title
Treasurer
Phone
4154544402
Signed
2025-10-27

Organization Details

Principal Officer
Barett Young
Formed
1868
Legal Domicile
CA
Voting Board Members
79
Independent Board Members
76
Employees
3
Volunteers
93
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

Payroll processing expense $213 Bank Fees 72 Ritual Expenses 35 Total $320

General explanation attachment

K. Form of Organization: Unincorporated Fraternal Organization

Financial Statement Notes

Part V, Line 4-Intended uses of endowment funds

To support Masonic fraternal lodge of California Masons.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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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 Marin Lodge 191 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/ExplanationTxt9Payroll processing expense $213 Bank Fees 72 Ritual Expenses 35 Total $320
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/PrimaryActivitiesTxt0Supporting Organization to F&AM Marin Lodge 191
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01010 Lootens Place
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11111 California Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0San Rafael
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IRS990/TotalAssetsBOYAmt03270646
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IRS990/TotalAssetsGrp/EOYAmt04597801
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt088377
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalRevenueGrp/ExclusionAmt0159017
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09334
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0168351
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt093
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03270646
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IRS990/USAddress/AddressLine1Txt0888 Fourth Street Room 21
IRS990/USAddress/CityNm0San Rafael
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IRS990/VotingMembersGoverningBodyCnt079
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0GABRIEL CLAVIJO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum04154544402
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Free and Accepted Masons Marin Lodge No 191
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0940655455
ReturnHeader/Filer/InCareOfNm0% Gabriel Clavijo
ReturnHeader/Filer/PhoneNum04154544402
ReturnHeader/Filer/USAddress/AddressLine1Txt0888 Fourth Street Room 21
ReturnHeader/Filer/USAddress/CityNm0San Rafael
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0949013100
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/ReturnTs02025-10-27T18:55:08-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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