Civic Intelligence

The Masonic Building Association of Merced California

EIN 94-0661390 • 501(c)2 • Merced, CA

Profile

Operate and maintain a commercial building to serve as a meeting place for various non-profit membership organizations and clubs.

1810 M StreetMerced, CA 95340
Siviq Scores

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

Liabilities / Assets

97th percentile

3.20x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

92nd percentile

4.38x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2024

Net Margin

15th percentile

-98%

Higher net margin than 15% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)2 • <$500k nonprofits • Source year 2024

Asset Growth

38th percentile

-10%

Faster asset growth than 38% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

-2.7%

Faster revenue growth than 48% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$72,663

Down $8,313 (-10%) from 2023

Liabilities

Up

$232,167

Up $43,530 (+23%) from 2023

Net Assets

Down

-$159,504

Down $51,843 (-48%) from 2023

Operations
Liabilities / Revenue92nd percentileNet Margin15th percentile

Revenue

Down

$53,053

Down $1,499 (-2.7%) from 2023

Expenses

Up

$104,896

Up $18,603 (+22%) from 2023

Net Income

Down

-$51,843

Down $20,102 (-63%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

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

$300K$200K$100K$0-$100K-$200KAssets 2011: $124,322Liabilities 2011: $3272011Assets 2012: $95,817Liabilities 2012: $1532012Assets 2013: $99,175Liabilities 2013: $9372013Assets 2014: $92,422Liabilities 2014: $3522014Assets 2015: $194,765Liabilities 2015: $02015Assets 2016: $184,185Liabilities 2016: $02016Assets 2017: $149,097Liabilities 2017: $1,7332017Assets 2018: $97,894Liabilities 2018: $7,9952018Assets 2019: $99,760Liabilities 2019: $37,3332019Assets 2020: $92,852Liabilities 2020: $62,6222020Assets 2021: $108,710Liabilities 2021: $136,889Net Assets 2021: -$28,1792021Assets 2022: $81,439Liabilities 2022: $157,359Net Assets 2022: -$75,9202022Assets 2023: $80,976Liabilities 2023: $188,637Net Assets 2023: -$107,6612023Assets 2024: $72,663Liabilities 2024: $232,167Net Assets 2024: -$159,5042024

Highlighted filing

2024

Assets$72,663
Liabilities$232,167
Net Assets-$159,504
Open 2024 Filing

Operations Trend

Revenue Growth48th percentile

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

$200K$100K$0-$100KRevenue 2011: $29,180Expenses 2011: $40,235Net Income 2011: -$11,0552011Revenue 2012: $22,365Expenses 2012: $50,696Net Income 2012: -$28,3312012Revenue 2013: $46,036Expenses 2013: $43,462Net Income 2013: $2,5742013Revenue 2014: $34,823Expenses 2014: $45,991Net Income 2014: -$11,1682014Revenue 2015: $163,757Expenses 2015: $53,782Net Income 2015: $109,9752015Revenue 2016: $35,112Expenses 2016: $45,692Net Income 2016: -$10,5802016Revenue 2017: $44,486Expenses 2017: $81,307Net Income 2017: -$36,8212017Revenue 2018: $41,862Expenses 2018: $99,327Net Income 2018: -$57,4652018Revenue 2019: $45,929Expenses 2019: $73,401Net Income 2019: -$27,4722019Revenue 2020: $38,072Expenses 2020: $70,269Net Income 2020: -$32,1972020Revenue 2021: $50,194Expenses 2021: $108,603Net Income 2021: -$58,4092021Revenue 2022: $51,917Expenses 2022: $99,658Net Income 2022: -$47,7412022Revenue 2023: $54,552Expenses 2023: $86,293Net Income 2023: -$31,7412023Revenue 2024: $53,053Expenses 2024: $104,896Net Income 2024: -$51,8432024

Highlighted filing

2024

Revenue$53,053
Expenses$104,896
Net Income-$51,843
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$72,663
Liabilities
$232,167
Net assets
-$159,504
Revenue
$53,053
Expenses
$104,896
Net income
-$51,843
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$2.32$1.60$0.53$1.05$0.52
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$1.89$1.08$0.55$0.86$0.32
2022Detailed filing. Detailed filing data is available for this year.$0.81$1.57$0.76$0.52$1.00$0.48
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$1.37$0.28$0.50$1.09$0.58
2020Summary only. Only limited summary data is available for this year.$0.93$0.63$0.38$0.70$0.32
2019Summary only. Only limited summary data is available for this year.$1.00$0.37$0.46$0.73$0.27
2018Summary only. Only limited summary data is available for this year.$0.98$0.08$0.42$0.99$0.57
2017Summary only. Only limited summary data is available for this year.$1.49$0.02$0.44$0.81$0.37
2016Summary only. Only limited summary data is available for this year.$1.84$0.00$0.35$0.46$0.11
2015Summary only. Only limited summary data is available for this year.$1.95$0.00$1.64$0.54$1.10
2014Summary only. Only limited summary data is available for this year.$0.92$0.00$0.35$0.46$0.11
2013Summary only. Only limited summary data is available for this year.$0.99$0.01$0.46$0.43$0.03
2012Summary only. Only limited summary data is available for this year.$0.96$0.00$0.22$0.51$0.28
2011Summary only. Only limited summary data is available for this year.$1.24$0.00$0.29$0.40$0.11
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 18, 2023
Return Version
2022v5.0
Gross Receipts
$51,917
Mission and Program Overview

Mission

Operate and maintain a commercial building to serve as a meeting place for various non-profit membership organizations and clubs.

Program Services

DescriptionGrantsExpenses
OPERATED AND MAINTAINED A COMMERCIAL BUILDING WHICH HOUSES VARIOUS NON-PROFIT MEMBERSHIP ORGANIZATIONS/CLUBS.$0$0
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ISADOR ORTEGATrustee-$0--
WES MONIERTrustee-$0--
STEVE DESALVOTrustee-$0--
Filing and Contact Details

Filer

Filer Name
The Masonic Building Association
EIN
94-0661390
Phone
2097692412
Address
1810 M STREET, MERCED, CA 95340

Signing Officer

Name
Isador Ortega
Title
Trustee
Phone
2097692412
Signed
2023-05-18
Discuss with paid preparer
Yes

Preparer

Firm
Kemper CPA Group Llp
Address
478 EAST YOSEMITE AVE SUITE A, MERCED, CA 95340
Preparer
Randie Jones
Phone
2097222794
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Rental Income

“Kind and location of property: building. Amount: 51,914.”

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: interest income. Amount: 3.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: dues & subs. Amount: 600. Description: license & permits. Amount: 225. Description: bank charges. Amount: 24. Description: depreciation. Amount: 1,916. Description: utilities. Amount: 18,527. Description: insurance. Amount: 13,150. Description: property tax. Amount: 15,969. Description: repairs. Amount: 22,742. Description: supplies. Amount: 526. Description: wages. Amount: 18,000. Description: telephone. Amount: 2,394. Description: payroll tax. Amount: 2,045. Description: office. Amount: 175. Total to form 990-ez, line 16: 96,293.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: other depreciable assets. Beg. Of year amount: 8,050. End of year amount: 6,440.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: a/p. Beg. Of year amount: 4,509. End of year amount: 0. Description: security deposits. Beg. Of year amount: 3,850. End of year amount: 3,850. Description: reserve account. Beg. Of year amount: 124,964. End of year amount: 149,964. Description: payroll tax payable. Beg. Of year amount: 3,566. End of year amount: 3,545.”

Raw XML Appendix121 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990EZ/BooksInCareOfDetail/PhoneNum02097692412
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01810 M STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MERCED
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd095340
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0100660
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt074999
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-47741
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03365
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0108710
IRS990EZ/Form990TotalAssetsGrp/EOYAmt081439
IRS990EZ/GrossReceiptsAmt051917
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt051914
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NameChangeInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-28179
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-75920
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-28179
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-75920
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ISADOR ORTEGA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1WES MONIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2STEVE DESALVO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt08050
IRS990EZ/OtherAssetsTotalDetail/EOYAmt06440
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt096293
IRS990EZ/OtherRevenueTotalAmt03
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0OPERATE AND MAINTAIN A COMMERCIAL BUILDING TO SERVE AS A MEETING PLACE FOR VARIOUS NON-PROFIT MEMBERSHIP ORGANIZATIONS AND CLUBS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0OPERATED AND MAINTAINED A COMMERCIAL BUILDING WHICH HOUSES VARIOUS NON-PROFIT MEMBERSHIP ORGANIZATIONS/CLUBS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0136889
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0157359
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt099658
IRS990EZ/TotalRevenueAmt051917
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0NA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KIND AND LOCATION OF PROPERTY: BUILDING. AMOUNT: 51,914.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: INTEREST INCOME. AMOUNT: 3.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: DUES & SUBS. AMOUNT: 600. DESCRIPTION: LICENSE & PERMITS. AMOUNT: 225. DESCRIPTION: BANK CHARGES. AMOUNT: 24. DESCRIPTION: DEPRECIATION. AMOUNT: 1,916. DESCRIPTION: UTILITIES. AMOUNT: 18,527. DESCRIPTION: INSURANCE. AMOUNT: 13,150. DESCRIPTION: PROPERTY TAX. AMOUNT: 15,969. DESCRIPTION: REPAIRS. AMOUNT: 22,742. DESCRIPTION: SUPPLIES. AMOUNT: 526. DESCRIPTION: WAGES. AMOUNT: 18,000. DESCRIPTION: TELEPHONE. AMOUNT: 2,394. DESCRIPTION: PAYROLL TAX. AMOUNT: 2,045. DESCRIPTION: OFFICE. AMOUNT: 175. TOTAL TO FORM 990-EZ, LINE 16: 96,293.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 8,050. END OF YEAR AMOUNT: 6,440.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: A/P. BEG. OF YEAR AMOUNT: 4,509. END OF YEAR AMOUNT: 0. DESCRIPTION: SECURITY DEPOSITS. BEG. OF YEAR AMOUNT: 3,850. END OF YEAR AMOUNT: 3,850. DESCRIPTION: RESERVE ACCOUNT. BEG. OF YEAR AMOUNT: 124,964. END OF YEAR AMOUNT: 149,964. DESCRIPTION: PAYROLL TAX PAYABLE. BEG. OF YEAR AMOUNT: 3,566. END OF YEAR AMOUNT: 3,545.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - RENTAL INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ISADOR ORTEGA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum02097692412
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE MASONIC BUILDING ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF MERCED CALIFORNIA
ReturnHeader/Filer/BusinessNameControlTxt0YOSE
ReturnHeader/Filer/EIN0940661390
ReturnHeader/Filer/PhoneNum02097692412
ReturnHeader/Filer/USAddress/AddressLine1Txt01810 M STREET
ReturnHeader/Filer/USAddress/CityNm0MERCED
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095340
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0370818432
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KEMPER CPA GROUP LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0478 EAST YOSEMITE AVE SUITE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MERCED
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095340
ReturnHeader/PreparerPersonGrp/PhoneNum02097222794
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDIE JONES
ReturnHeader/ReturnTs02023-05-18T15:13:22-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ISADOR
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ORTEGA
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)2 • <$500k nonprofits