Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
3.20x
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
10th percentile
Higher net margin than 10% of similar nonprofits.
Top Officer Pay
85th percentile
Higher top officer pay than 85% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
21st percentile
Faster asset growth than 21% of similar nonprofits.
Revenue Growth
39th percentile
Faster revenue growth than 39% of similar nonprofits.
Balance Sheet
Assets
Down$72,663
Down $8,313 (-10%) from 2023
Net Assets
Down-$159,504
Down $51,843 (-48%) from 2023
Liabilities
Up$232,167
Up $43,530 (+23%) from 2023
Revenue And Expenses
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
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 20, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $53,053
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
| Description | Grants | Expenses |
|---|---|---|
| OPERATED AND MAINTAINED A COMMERCIAL BUILDING WHICH HOUSES VARIOUS NON-PROFIT MEMBERSHIP ORGANIZATIONS/CLUBS. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ISADOR ORTEGA | Trustee | - | $0 | - | - |
| WES MONIER | Trustee | - | $0 | - | - |
| STEVE DESALVO | Trustee | - | $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
- 2025-05-20
- 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: 53,052.”
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: interest income. Amount: 1.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: dues & subs. Amount: 2,196. Description: license & permits. Amount: 315. Description: bank charges. Amount: 98. Description: depreciation. Amount: 1,916. Description: utilities. Amount: 23,763. Description: insurance. Amount: 20,751. Description: property tax. Amount: 12,602. Description: repairs. Amount: 16,881. Description: supplies. Amount: 1,369. Description: wages. Amount: 18,000. Description: telephone. Amount: 1,944. Description: payroll tax. Amount: 1,480. Description: office. Amount: 136. Description: security. Amount: 378. Total to form 990-ez, line 16: 101,829.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: other depreciable assets. Beg. Of year amount: 4,830. End of year amount: 3,220.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: security deposits. Beg. Of year amount: 3,850. End of year amount: 4,300. Description: reserve account. Beg. Of year amount: 180,964. End of year amount: 224,164. Description: payroll tax payable. Beg. Of year amount: 3,823. End of year amount: 3,703.”
Raw XML Appendix116 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/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2097692412 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1810 M STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | MERCED |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 95340 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 76146 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 69443 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -51843 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3067 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 80976 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 72663 |
| IRS990EZ/GrossReceiptsAmt | 0 | 53053 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 53052 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NameChangeInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -107661 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -159504 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -107661 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -159504 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ISADOR ORTEGA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | WES MONIER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | STEVE DESALVO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 4830 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 3220 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 101829 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 1 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | OPERATE AND MAINTAIN A COMMERCIAL BUILDING TO SERVE AS A MEETING PLACE FOR VARIOUS NON-PROFIT MEMBERSHIP ORGANIZATIONS AND CLUBS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | OPERATED AND MAINTAINED A COMMERCIAL BUILDING WHICH HOUSES VARIOUS NON-PROFIT MEMBERSHIP ORGANIZATIONS/CLUBS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 188637 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 232167 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 104896 |
| IRS990EZ/TotalRevenueAmt | 0 | 53053 |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | NA |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | KIND AND LOCATION OF PROPERTY: BUILDING. AMOUNT: 53,052. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: INTEREST INCOME. AMOUNT: 1. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: DUES & SUBS. AMOUNT: 2,196. DESCRIPTION: LICENSE & PERMITS. AMOUNT: 315. DESCRIPTION: BANK CHARGES. AMOUNT: 98. DESCRIPTION: DEPRECIATION. AMOUNT: 1,916. DESCRIPTION: UTILITIES. AMOUNT: 23,763. DESCRIPTION: INSURANCE. AMOUNT: 20,751. DESCRIPTION: PROPERTY TAX. AMOUNT: 12,602. DESCRIPTION: REPAIRS. AMOUNT: 16,881. DESCRIPTION: SUPPLIES. AMOUNT: 1,369. DESCRIPTION: WAGES. AMOUNT: 18,000. DESCRIPTION: TELEPHONE. AMOUNT: 1,944. DESCRIPTION: PAYROLL TAX. AMOUNT: 1,480. DESCRIPTION: OFFICE. AMOUNT: 136. DESCRIPTION: SECURITY. AMOUNT: 378. TOTAL TO FORM 990-EZ, LINE 16: 101,829. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 4,830. END OF YEAR AMOUNT: 3,220. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: SECURITY DEPOSITS. BEG. OF YEAR AMOUNT: 3,850. END OF YEAR AMOUNT: 4,300. DESCRIPTION: RESERVE ACCOUNT. BEG. OF YEAR AMOUNT: 180,964. END OF YEAR AMOUNT: 224,164. DESCRIPTION: PAYROLL TAX PAYABLE. BEG. OF YEAR AMOUNT: 3,823. END OF YEAR AMOUNT: 3,703. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - RENTAL INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE 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/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ISADOR ORTEGA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2097692412 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-20 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE MASONIC BUILDING ASSOCIATION |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | OF MERCED CALIFORNIA |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | YOSE |
| ReturnHeader/Filer/EIN | 0 | 940661390 |
| ReturnHeader/Filer/PhoneNum | 0 | 2097692412 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1810 M STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MERCED |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 95340 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 370818432 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KEMPER CPA GROUP LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 478 EAST YOSEMITE AVE SUITE A |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MERCED |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 95340 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2097222794 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-20 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | RANDIE JONES |
| ReturnHeader/ReturnTs | 0 | 2025-05-20T15:46:51-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $72,663
- Liabilities
- $232,167
- Net assets
- -$159,504
- Revenue
- $53,053
- Expenses
- $104,896
- Net income
- -$51,843
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