Civic Intelligence

San Leandro Masonic Building Association

990 • Fiscal year 2019 • EIN 94-1040191

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 30, 2020

116 W Joaquin AvenueSan Leandro, CA 94577-3613

(510) 351-3276

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

46th percentile

0.02x

Higher debt load relative to assets than 46% of similar nonprofits.

2019 filings • 501(c)2 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

47th percentile

0.11x

Higher debt load relative to revenue than 47% of similar nonprofits.

2019 filings • 501(c)2 • $500k-$1M nonprofits • Source year 2019

Net Margin

59th percentile

20%

Higher net margin than 59% of similar nonprofits.

2019 filings • 501(c)2 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

64th percentile

$0

Higher top officer pay than 64% of similar nonprofits.

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

2019 filings • 501(c)2 • $500k-$1M nonprofits • Source year 2019

Asset Growth

58th percentile

0.5%

Faster asset growth than 58% of similar nonprofits.

2019 filings • 501(c)2 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

34th percentile

-6.6%

Faster revenue growth than 34% of similar nonprofits.

2019 filings • 501(c)2 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$671,288

Up $3,536 (+0.5%) from 2018

Net Assets

Up

$657,716

Up $24,038 (+3.8%) from 2018

Liabilities

Down

$13,572

Down $20,502 (-60%) from 2018

Revenue

Down

$118,023

Down $8,405 (-6.6%) from 2018

Expenses

Down

$93,985

Down $2,759 (-2.9%) from 2018

Net Income

Down

$24,038

Down $5,646 (-19%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2011: $726,606Liabilities 2011: $116,640Net Assets 2011: $609,9662011Assets 2013: $723,242Liabilities 2013: $0Net Assets 2013: $723,2422013Assets 2014: $716,228Liabilities 2014: $0Net Assets 2014: $716,2282014Assets 2015: $681,513Liabilities 2015: $92,347Net Assets 2015: $589,1662015Assets 2016: $668,952Liabilities 2016: $74,918Net Assets 2016: $594,0342016Assets 2017: $658,446Liabilities 2017: $54,575Net Assets 2017: $603,8712017Assets 2018: $667,752Liabilities 2018: $34,074Net Assets 2018: $633,6782018Assets 2019: $671,288Liabilities 2019: $13,572Net Assets 2019: $657,7162019Assets 2020: $636,049Liabilities 2020: $54,211Net Assets 2020: $581,8382020Assets 2021: $628,354Liabilities 2021: $33,709Net Assets 2021: $594,6452021Assets 2022: $591,324Liabilities 2022: $13,207Net Assets 2022: $578,1172022Assets 2023: $582,749Liabilities 2023: $0Net Assets 2023: $582,7492023Assets 2024: $563,383Liabilities 2024: $96,581Net Assets 2024: $466,8022024

Highlighted filing

2019

Assets$671,288
Liabilities$13,572
Net Assets$657,716

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100K-$200KRevenue 2011: $105,696Expenses 2011: $93,105Net Income 2011: $12,5912011Revenue 2013: $102,165Expenses 2013: $104,381Net Income 2013: -$2,2162013Revenue 2014: $90,265Expenses 2014: $97,279Net Income 2014: -$7,0142014Revenue 2015: $97,878Expenses 2015: $105,080Net Income 2015: -$7,2022015Revenue 2016: $89,526Expenses 2016: $84,458Net Income 2016: $5,0682016Revenue 2017: $97,749Expenses 2017: $87,912Net Income 2017: $9,8372017Revenue 2018: $126,428Expenses 2018: $96,744Net Income 2018: $29,6842018Revenue 2019: $118,023Expenses 2019: $93,985Net Income 2019: $24,0382019Revenue 2020: $70,259Expenses 2020: $86,705Net Income 2020: -$16,4462020Revenue 2021: $92,985Expenses 2021: $80,179Net Income 2021: $12,8062021Revenue 2022: $100,762Expenses 2022: $104,859Net Income 2022: -$4,0972022Revenue 2023: $117,060Expenses 2023: $112,428Net Income 2023: $4,6322023Revenue 2024: $118,834Expenses 2024: $220,781Net Income 2024: -$101,9472024

Highlighted filing

2019

Revenue$118,023
Expenses$93,985
Net Income$24,038
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 30, 2020
Return Version
2019v5.1
Gross Receipts
$118,023
Mission and Program Overview

Mission

San Leandro Masonic Building Associations exclusive purpose is to hold title to property, collect income thereform and turn over the entire amount thereof, less expenses, to the San Leandro Lodge No. 113.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$633,678$657,716▲ $24,038
Land, Buildings, and Equipment, Net$624,236$638,668▲ $14,432
Cash and Non-Interest-Bearing Accounts$43,096$32,200▼ $10,896
Loans From Officers Directors-$13,572-
Total Assets$667,752$671,288▲ $3,536
Other Assets Total$420$420→ $0
Liabilities
Other Liabilities$34,074--
Total Liabilities$34,074$13,572▼ $20,502
Net Assets / Fund Balance
Total Net Assets Fund Balance$633,678$657,716▲ $24,038
Total Liabilities and Net Assets / Fund Balance$667,752$671,288▲ $3,536

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$603,729$153,800$757,529
Leasehold Improvements$34,939$1,487$36,426
Other Assets Org$420--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Allan Nubla SrPresident
Charles BullardVice President
Jun P PinedaMemberDirector
Noel CortezSecretary
Michael TagulaoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$118,023
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$24,038
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$93,985
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$63,969
Depreciation Depletion---$17,610
Insurance---$6,517
Fees for Services Accounting---$765
Other Expenses$245--$245
All Other Expenses---$158
Total Functional Expenses$0$0$0$93,985
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$13,572-
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 sole member/owner of the Sane Leandro Masonic Building Association is the F&AM San Leandro Lodge No. 113.

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. The controller submits the completed Form 990 to the Hall Associations Treasurer/Secretary for review and approval. The Hall Treasurer/Secretary signs the E-File authorization form. The 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 disclosurestatement. In this statement, the officers disclose known, existing, potential andpossible conflicts of interest. If no such interests or activities exist, the party writesthe word NONE in the space provided. In addition, these statements are updated when aninterested party disclosed the circumstances to the President. In the event the interestedparty in question is the president, the potential conflict is disclosed to the fullmembers. The conflict of interest disclosure statements for officers are submitted to themembers 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 Leandro Masonic Building Association
EIN
94-1040191
Address
116 W Joaquin Avenue, San Leandro, CA 94577-3613

Signing Officer

Name
Michael Tagulao
Title
Treasurer
Phone
5103513276
Signed
2020-07-30
Discuss with paid preparer
No

Organization Details

Principal Officer
Allan Nubla Sr
Formed
1968
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

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

Additional Explanations

General explanation attachment

San Leandro Masonic Building Associations exclusive purpose is to hold title property, collect income thereform and turn over the entire amount thereof, less expenses, to the San Leandro Lodge No. 113.San Leandro Masonic Building Association operates exclusively as a supporting organization of the San Leandro Lodge No. 113, an exempt organization under 501(c)10.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The sole member/owner of the Sane Leandro Masonic Building Association is the F&AM San Leandro Lodge No. 113.
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. The controller submits the completed Form 990 to the Hall Associations Treasurer/Secretary for review and approval. The Hall Treasurer/Secretary signs the E-File authorization form. The 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 disclosurestatement. In this statement, the officers disclose known, existing, potential andpossible conflicts of interest. If no such interests or activities exist, the party writesthe word NONE in the space provided. In addition, these statements are updated when aninterested party disclosed the circumstances to the President. In the event the interestedparty in question is the president, the potential conflict is disclosed to the fullmembers. The conflict of interest disclosure statements for officers are submitted to themembers 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 Leandro Masonic Building Associations exclusive purpose is to hold title property, collect income thereform and turn over the entire amount thereof, less expenses, to the San Leandro Lodge No. 113.San Leandro Masonic Building Association operates exclusively as a supporting organization of the San Leandro Lodge No. 113, an exempt organization under 501(c)10.
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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IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0667752
IRS990/TotalAssetsEOYAmt0671288
IRS990/TotalAssetsGrp/BOYAmt0667752
IRS990/TotalAssetsGrp/EOYAmt0671288
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt093985
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt034074
IRS990/TotalLiabilitiesEOYAmt013572
IRS990/TotalLiabilitiesGrp/BOYAmt034074
IRS990/TotalLiabilitiesGrp/EOYAmt013572
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0633678
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0657716
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0118023
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0118023
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0118023
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0667752
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0671288
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Michael Tagulao
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05103513276
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0San Leandro Masonic Building Association
ReturnHeader/Filer/BusinessNameControlTxt0SANL
ReturnHeader/Filer/EIN0941040191
ReturnHeader/Filer/USAddress/AddressLine1Txt0116 W Joaquin Avenue
ReturnHeader/Filer/USAddress/CityNm0San Leandro
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0945773613
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId00A2CE89F65B5DD9BF0F6A099B7C038D6835F5B29
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00A2CE89F65B5DD9BF0F6A099B7C038D6835F5B29
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId09462792020212pq4uuyq
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-07-30
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt076.91.219.117
ReturnHeader/FilingSecurityInformation/IPDt02020-07-30
ReturnHeader/FilingSecurityInformation/IPTm016:26:23
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Grand Lodge of California
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01111 California Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Francisco
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094108
ReturnHeader/PreparerPersonGrp/PhoneNum04152929126
ReturnHeader/PreparerPersonGrp/PreparationDt02020-07-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Maribel Pasamic
ReturnHeader/ReturnTs02020-07-30T16:24:34-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.63$0.97$4.67$1.19$2.21$1.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.83$0.00$5.83$1.17$1.12$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.91$0.13$5.78$1.01$1.05$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.28$0.34$5.95$0.93$0.80$0.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.36$0.54$5.82$0.70$0.87$0.16
2019Detailed filing. Detailed filing data is available for this year.$6.71$0.14$6.58$1.18$0.94$0.24
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.68$0.34$6.34$1.26$0.97$0.30
2017Detailed filing. Detailed filing data is available for this year.$6.58$0.55$6.04$0.98$0.88$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.69$0.75$5.94$0.90$0.84$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.82$0.92$5.89$0.98$1.05$0.07
2014Summary only. Only limited summary data is available for this year.$7.16$0.00$7.16$0.90$0.97$0.07
2013Summary only. Only limited summary data is available for this year.$7.23$0.00$7.23$1.02$1.04$0.02
2011Summary only. Only limited summary data is available for this year.$7.27$1.17$6.10$1.06$0.93$0.13