Civic Intelligence

San Jose Masonic Center Association

EIN 94-0661430 • 501(c)2 • San Jose, CA

Profile

Provides rental facilites for masonic organizations and community events

2500 Masonic DrSan Jose, CA 95125-2019

n/A

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.01x

Higher debt load relative to assets than 53% of similar nonprofits.

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

Liabilities / Revenue

57th percentile

0.01x

Higher debt load relative to revenue than 57% of similar nonprofits.

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

Net Margin

30th percentile

-20%

Higher net margin than 30% of similar nonprofits.

501(c)2 • <$500k 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

37th percentile

-10%

Faster asset growth than 37% of similar nonprofits.

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

Revenue Growth

48th percentile

-2.6%

Faster revenue growth than 48% of similar nonprofits.

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

Assets

Down

$457,062

Down $53,435 (-10%) from 2023

Liabilities

Down

$3,206

Down $1,244 (-28%) from 2023

Net Assets

Down

$453,856

Down $52,191 (-10%) from 2023

Revenue

Down

$259,886

Down $6,975 (-2.6%) from 2023

Expenses

Down

$312,077

Down $11,473 (-3.5%) from 2023

Net Income

Up

-$52,191

Up $4,498 (+7.9%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $736,576Liabilities 2010: $31,515Net Assets 2010: $705,0612010Assets 2011: $777,130Liabilities 2011: $23,276Net Assets 2011: $753,8542011Assets 2012: $735,204Liabilities 2012: $25,841Net Assets 2012: $709,3632012Assets 2013: $691,283Liabilities 2013: $28,967Net Assets 2013: $662,3162013Assets 2014: $829,648Liabilities 2014: $22,181Net Assets 2014: $807,4672014Assets 2015: $836,995Liabilities 2015: $23,197Net Assets 2015: $813,7982015Assets 2016: $829,793Liabilities 2016: $23,409Net Assets 2016: $806,3842016Assets 2017: $619,381Liabilities 2017: $1,459Net Assets 2017: $617,9222017Assets 2018: $583,088Liabilities 2018: $240Net Assets 2018: $582,8482018Assets 2019: $603,200Liabilities 2019: $3,174Net Assets 2019: $600,0262019Assets 2020: $538,402Liabilities 2020: $39,055Net Assets 2020: $499,3472020Assets 2021: $616,544Liabilities 2021: $7,250Net Assets 2021: $609,2942021Assets 2022: $569,536Liabilities 2022: $6,800Net Assets 2022: $562,7362022Assets 2023: $510,497Liabilities 2023: $4,450Net Assets 2023: $506,0472023Assets 2024: $457,062Liabilities 2024: $3,206Net Assets 2024: $453,8562024

Highlighted filing

2024

Assets$457,062
Liabilities$3,206
Net Assets$453,856

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $399,0672010Expenses 2011: $356,6062011Expenses 2012: $362,2482012Revenue 2013: $316,613Expenses 2013: $365,348Net Income 2013: -$48,7352013Revenue 2014: $1,888Expenses 2014: $35,740Net Income 2014: -$33,8522014Revenue 2015: $12,239Expenses 2015: $31,597Net Income 2015: -$19,3582015Revenue 2016: $28,457Expenses 2016: $35,871Net Income 2016: -$7,4142016Revenue 2017: -$102,291Expenses 2017: $35,429Net Income 2017: -$137,7202017Revenue 2018: $194Expenses 2018: $35,268Net Income 2018: -$35,0742018Revenue 2019: $397,917Expenses 2019: $363,633Net Income 2019: $34,2842019Revenue 2020: $152,576Expenses 2020: $254,654Net Income 2020: -$102,0782020Revenue 2021: $349,236Expenses 2021: $239,289Net Income 2021: $109,9472021Revenue 2022: $262,643Expenses 2022: $286,500Net Income 2022: -$23,8572022Revenue 2023: $266,861Expenses 2023: $323,550Net Income 2023: -$56,6892023Revenue 2024: $259,886Expenses 2024: $312,077Net Income 2024: -$52,1912024

Highlighted filing

2024

Revenue$259,886
Expenses$312,077
Net Income-$52,191

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.57$0.03$4.54$2.60$3.12$0.52
2023Detailed filing. Detailed filing data is available for this year.$5.10$0.04$5.06$2.67$3.24$0.57
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.70$0.07$5.63$2.63$2.87$0.24
2021Detailed filing. Detailed filing data is available for this year.$6.17$0.07$6.09$3.49$2.39$1.10
2020Detailed filing. Detailed filing data is available for this year.$5.38$0.39$4.99$1.53$2.55$1.02
2019Detailed filing. Detailed filing data is available for this year.$6.03$0.03$6.00$3.98$3.64$0.34
2018Detailed filing. Detailed filing data is available for this year.$5.83$0.00$5.83$0.00$0.35$0.35
2017Detailed filing. Detailed filing data is available for this year.$6.19$0.01$6.18$1.02$0.35$1.38
2016Detailed filing. Detailed filing data is available for this year.$8.30$0.23$8.06$0.28$0.36$0.07
2015Detailed filing. Detailed filing data is available for this year.$8.37$0.23$8.14$0.12$0.32$0.19
2014Detailed filing. Detailed filing data is available for this year.$8.30$0.22$8.07$0.02$0.36$0.34
2013Detailed filing. Detailed filing data is available for this year.$6.91$0.29$6.62$3.17$3.65$0.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.35$0.26$7.09$3.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.77$0.23$7.54$3.57
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.37$0.32$7.05$3.99
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 4, 2025
Return Version
2024v5.2
Gross Receipts
$259,886
Mission and Program Overview

Mission

Provides rental facilites for masonic organizations and community events

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$506,047$453,856▼ $52,191
Land, Buildings, and Equipment, Net$401,192$381,323▼ $19,869
Cash and Non-Interest-Bearing Accounts$58,582$39,351▼ $19,231
Accounts Receivable$50,723$36,388▼ $14,335
Total Assets$510,497$457,062▼ $53,435
Liabilities
Other Liabilities$4,450$3,206▼ $1,244
Total Liabilities$4,450$3,206▼ $1,244
Net Assets / Fund Balance
Total Net Assets Fund Balance$506,047$453,856▼ $52,191
Total Liabilities and Net Assets / Fund Balance$510,497$457,062▼ $53,435

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$250,278$785,081$1,035,359
Buildings-$442,822$442,822
Land$131,045-$131,045
Other Land Buildings-$121,909$121,909
Equipment-$93,185$93,185
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gregg HallPresident
Keenan MillsMember
Kevin HallMember
Sean PatrickMember
Chris D MaysSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$259,385
Investment Income
$3
Other Revenue
$498
Change in Net Assets
$-52,191
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$193,395
Salaries, Compensation, and Employee Benefits$118,682
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$127,093
Other Salaries and Wages---$109,526
Insurance---$22,512
Depreciation Depletion---$19,869
Office Expenses---$10,649
Payroll Taxes---$9,156
All Other Expenses---$1,186
Other Expenses$721--$721
Fees for Services Accounting---$644
Total Functional Expenses$0$0$0$312,077
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Deposits$3,206
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The shareholders of the San Jose Masonic Center Association are the following organizations: 1. Royal Arch Masons Of California, an exempt organization under 501(c)8 2. F&AM San Jose Lodge No. 10, an exempt organization under 501(c)10 3. F&AM Friendship Lodge No. 210, an exempt organization under 501(c)10 4. F&AM Willow Glen Fraternity Lodge No. 399, an exempt organization under 501(c)10 5. F&AM Golden Rule Lodge No. 479, an exempt organization under 501(c)10 6. F&AM Mt. Moriah Lodge No. 292, an exempt organization under 501(c)10 7. Order Of The Eastern Star Of California(San Jose Chapter No 31), an exempt Continued List of Shareholders: 9. Order of the Amaranth Inc, an exempt organization under 501(c)8

Form 990 governing body review Part VI line 11

The Grand Lodge of F&AM 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. After reveiw, the Accountant/Controller submits the completed Form 990 to the Hall Associations officers for review, approval and signature. After the Hall officer signs the E-File authorization form, Grand Lodge of California tax accountant E-Files the 990 and 199.

Conflict of interest policy compliance Part VI line 12C

As required, annually, officer of the Hall 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 disclosed the circumstances to the President. In the event the interested party in question is the president, the potential conflict is disclosed to the full members. The conflict of interest disclosure statements for officers are submitted to the members for review.

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
San Jose Masonic Center Association
EIN
94-0661430
In Care Of
% John Rutski
Phone
4082677121
Address
2500 Masonic Dr, San Jose, CA 95125-2019

Signing Officer

Name
John Rutski
Title
CFO
Phone
4082677121
Signed
2025-11-04
Discuss with paid preparer
No

Organization Details

Principal Officer
Gregg Hall
Formed
1968
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
7

Preparer

Firm
Grand Lodge of F&AM of California
Address
1111 California Street, San Francisco, CA 94108
Preparer
Maribel Pasamic
Phone
4152929126
Supplemental Narrative

Additional Explanations

General explanation attachment

San Jose Masonic Center Association operates as a supporting organization of the following organizations: 1. Royal Arch Masons Of California, an exempt organization under 501(c)8 2. F&AM San Jose Lodge No. 10, an exempt organization under 501(c)10 3. F&AM Friendship Lodge No. 210, an exempt organization under 501(c)10 4. F&AM Willow Glen Fraternity Lodge No. 399, an exempt organization under 501(c)10 5. F&AM Golden Rule Lodge No. 479, an exempt organization under 501(c)10 6. F&AM Mt. Moriah Lodge No. 292, an exempt organization under 501(c)10 7. Order Of The Eastern Star Of California(San Jose Chapter No 31), an exempt Continued List of Supporting Organizations: 9. Order of the Amaranth Inc, an exempt organization under 501(c)8

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The shareholders of the San Jose Masonic Center Association are the following organizations: 1. Royal Arch Masons Of California, an exempt organization under 501(c)8 2. F&AM San Jose Lodge No. 10, an exempt organization under 501(c)10 3. F&AM Friendship Lodge No. 210, an exempt organization under 501(c)10 4. F&AM Willow Glen Fraternity Lodge No. 399, an exempt organization under 501(c)10 5. F&AM Golden Rule Lodge No. 479, an exempt organization under 501(c)10 6. F&AM Mt. Moriah Lodge No. 292, an exempt organization under 501(c)10 7. Order Of The Eastern Star Of California(San Jose Chapter No 31), an exempt Continued List of Shareholders: 9. Order of the Amaranth Inc, an exempt organization under 501(c)8
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Grand Lodge of F&AM 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. After reveiw, the Accountant/Controller submits the completed Form 990 to the Hall Associations officers for review, approval and signature. After the Hall officer signs the E-File authorization form, Grand Lodge of California tax accountant E-Files the 990 and 199.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2As required, annually, officer of the Hall 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 disclosed the circumstances to the President. In the event the interested party in question is the president, 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/ExplanationTxt3Form 990 and other governing documents are available to the public at the lodge office. It will be available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990 and other governing documents are available to the public at the lodge office. It will be available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5San Jose Masonic Center Association operates as a supporting organization of the following organizations: 1. Royal Arch Masons Of California, an exempt organization under 501(c)8 2. F&AM San Jose Lodge No. 10, an exempt organization under 501(c)10 3. F&AM Friendship Lodge No. 210, an exempt organization under 501(c)10 4. F&AM Willow Glen Fraternity Lodge No. 399, an exempt organization under 501(c)10 5. F&AM Golden Rule Lodge No. 479, an exempt organization under 501(c)10 6. F&AM Mt. Moriah Lodge No. 292, an exempt organization under 501(c)10 7. Order Of The Eastern Star Of California(San Jose Chapter No 31), an exempt Continued List of Supporting Organizations: 9. Order of the Amaranth Inc, an exempt organization under 501(c)8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5General explanation attachment
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