Civic Intelligence

Petaluma Masonic Hall Association

990 • Fiscal year 2018 • EIN 94-1165191

Jan 01, 2018 to Dec 31, 2018 • Filed on Aug 13, 2019

PO Box 727Petaluma, CA 94953

(707) 762-6814

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

2018 filings • 501(c)2 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

31st percentile

0.00x

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

2018 filings • 501(c)2 • $500k-$1M nonprofits • Source year 2018

Net Margin

38th percentile

1.2%

Higher net margin than 38% of similar nonprofits.

2018 filings • 501(c)2 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

69th percentile

$7,200

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 12.9% of source-year revenue.

2018 filings • 501(c)2 • $500k-$1M nonprofits • Source year 2018

Asset Growth

62nd percentile

0.1%

Faster asset growth than 62% of similar nonprofits.

2018 filings • 501(c)2 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

83rd percentile

36%

Faster revenue growth than 83% of similar nonprofits.

2018 filings • 501(c)2 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$704,535

Up $647 (+0.1%) from 2017

Net Assets

Up

$704,535

Up $647 (+0.1%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$55,647

Up $14,834 (+36%) from 2017

Expenses

Up

$55,000

Up $55,000 from 2017

Net Income

Down

$647

Down $40,166 (-98%) from 2017

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: $694,882Liabilities 2011: $377Net Assets 2011: $694,5052011Assets 2012: $699,469Liabilities 2012: $377Net Assets 2012: $699,0922012Assets 2013: $700,156Liabilities 2013: $432Net Assets 2013: $699,7242013Assets 2014: $720,164Liabilities 2014: $260Net Assets 2014: $719,9042014Assets 2015: $723,451Liabilities 2015: $0Net Assets 2015: $723,4512015Assets 2016: $713,069Liabilities 2016: $0Net Assets 2016: $713,0692016Assets 2017: $703,888Liabilities 2017: $0Net Assets 2017: $703,8882017Assets 2018: $704,535Liabilities 2018: $0Net Assets 2018: $704,5352018Assets 2019: $718,785Liabilities 2019: $0Net Assets 2019: $718,7852019Assets 2020: $707,682Liabilities 2020: $365Net Assets 2020: $707,3172020Assets 2021: $697,590Liabilities 2021: $0Net Assets 2021: $697,5902021Assets 2022: $679,293Liabilities 2022: $1,700Net Assets 2022: $677,5932022Assets 2023: $685,822Liabilities 2023: $10,765Net Assets 2023: $675,0572023

Highlighted filing

2018

Assets$704,535
Liabilities$0
Net Assets$704,535

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $36,157Expenses 2011: $0Net Income 2011: $36,1572011Revenue 2012: $54,587Expenses 2012: $0Net Income 2012: $54,5872012Revenue 2013: $40,632Expenses 2013: $0Net Income 2013: $40,6322013Revenue 2014: $54,493Expenses 2014: $0Net Income 2014: $54,4932014Revenue 2015: $60,502Expenses 2015: $0Net Income 2015: $60,5022015Revenue 2016: $39,618Expenses 2016: $0Net Income 2016: $39,6182016Revenue 2017: $40,813Expenses 2017: $0Net Income 2017: $40,8132017Revenue 2018: $55,647Expenses 2018: $55,000Net Income 2018: $6472018Revenue 2019: $64,250Expenses 2019: $50,000Net Income 2019: $14,2502019Revenue 2020: $110,123Expenses 2020: $121,256Net Income 2020: -$11,1332020Revenue 2021: $120,488Expenses 2021: $130,215Net Income 2021: -$9,7272021Revenue 2022: $127,908Expenses 2022: $72,205Net Income 2022: $55,7032022Revenue 2023: $134,115Expenses 2023: $72,136Net Income 2023: $61,9792023

Highlighted filing

2018

Revenue$55,647
Expenses$55,000
Net Income$647
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Aug 13, 2019
Return Version
2018v3.1
Gross Receipts
$113,154
Mission and Program Overview

Mission

Petaluma Masonic Hall Association operates exclusively as a supporting organization of the Petaluma-Hamilton No. 180, an exempt organization under 501(c)10.

Management and maintenance of the masonic hall for the freemasons of the petaluma-hamilton masonic lodge no. 180

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$690,370$690,370→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$555,945$555,945→ $0
Rtn Earn Endowment Incm Other Fnds$114,443$115,090▲ $647
Cap Stk Tr Prin Current Funds$33,500$33,500→ $0
Cash and Non-Interest-Bearing Accounts$13,518$14,165▲ $647
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$703,888$704,535▲ $647
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$703,888$704,535▲ $647
Total Liabilities and Net Assets / Fund Balance$703,888$704,535▲ $647

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$379,704-$379,704
Land$310,666-$310,666
Compensation and Service Providers

Employees

NameTitleBaseTotal
Randy J StewartDirector$7,200$7,200

Board Members and Trustees

NameTitle
Don NicodemasPresident
Brian BrocavichVice President
George WhittenSecretary
Joseph ZusinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,000
Program Service Revenue
$0
Investment Income
$3
Other Revenue
$53,644
All Other Contributions
$2,000
Change in Net Assets
$647
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$55,000
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
Payments to Affiliates---$55,000
Total Functional Expenses$0$0$0$55,000
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

The petaluma masonic hall association is a corporation which is wholly owned by the petaluma hamilton lodge no. 180.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Members of the lodge have the right to nominate and vote for directors of the hall association. Directors are elected by the lodge membership for a three year term. Terms are staggered to allow for continuity and overlap of terms. The lodge members by majority vote may remove any director at any time.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Decisions of the board of directors are subject to review and approval of the lodge membership. The presiding officer of the lodge and his second in charge are both ex-officio members of the board of directors thereby ensureing all actions of the board of directors are communicated to the lodge members.

Form 990, Part VI, Line 11B: Form 990 Review Process

The 990 is reviewed by director. Director then signs e-file authorization forms for returns to be submitted to irs and state of ca by accountant.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Annually following election to the board of directors each director is required to review and sign the petaluma masonic hall association conflict of interest policy. In connection with the approval of expenditure of funds, the award of contracts, and the approval of awarding service contracts, each director must state that he does not have any financial interest or any possibility of financial gain in connection with the transaction to be approved. Any person, group, contractor, etc. That proposes to do business with the petaluma masonic hall association must state if they have any relationship with a director . Any director who reveals or is shown to have a relationship with the same must abstain from any vote approving the financial transactions referred to above.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to public.

Filing and Contact Details

Filer

Filer Name
Petaluma Masonic Hall Association
EIN
94-1165191
Phone
7077626814
Address
PO BOX 727, PETALUMA, CA 94953

Signing Officer

Name
Randy J Stewart
Title
Director
Signed
2019-08-13
Discuss with paid preparer
Yes

Organization Details

Formed
1940
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
1

Preparer

Firm
John Schloetter & Co LLP
Address
5401 Old Redwood Hwy STE 101, Petaluma, CA 94954
Preparer
Darlene De Bernardi
Phone
7077622766
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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/ExplanationTxt0THE PETALUMA MASONIC HALL ASSOCIATION IS A CORPORATION WHICH IS WHOLLY OWNED BY THE PETALUMA HAMILTON LODGE NO. 180.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE LODGE HAVE THE RIGHT TO NOMINATE AND VOTE FOR DIRECTORS OF THE HALL ASSOCIATION. DIRECTORS ARE ELECTED BY THE LODGE MEMBERSHIP FOR A THREE YEAR TERM. TERMS ARE STAGGERED TO ALLOW FOR CONTINUITY AND OVERLAP OF TERMS. THE LODGE MEMBERS BY MAJORITY VOTE MAY REMOVE ANY DIRECTOR AT ANY TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS OF THE BOARD OF DIRECTORS ARE SUBJECT TO REVIEW AND APPROVAL OF THE LODGE MEMBERSHIP. THE PRESIDING OFFICER OF THE LODGE AND HIS SECOND IN CHARGE ARE BOTH EX-OFFICIO MEMBERS OF THE BOARD OF DIRECTORS THEREBY ENSUREING ALL ACTIONS OF THE BOARD OF DIRECTORS ARE COMMUNICATED TO THE LODGE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS REVIEWED BY DIRECTOR. DIRECTOR THEN SIGNS E-FILE AUTHORIZATION FORMS FOR RETURNS TO BE SUBMITTED TO IRS AND STATE OF CA BY ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUALLY FOLLOWING ELECTION TO THE BOARD OF DIRECTORS EACH DIRECTOR IS REQUIRED TO REVIEW AND SIGN THE PETALUMA MASONIC HALL ASSOCIATION CONFLICT OF INTEREST POLICY. IN CONNECTION WITH THE APPROVAL OF EXPENDITURE OF FUNDS, THE AWARD OF CONTRACTS, AND THE APPROVAL OF AWARDING SERVICE CONTRACTS, EACH DIRECTOR MUST STATE THAT HE DOES NOT HAVE ANY FINANCIAL INTEREST OR ANY POSSIBILITY OF FINANCIAL GAIN IN CONNECTION WITH THE TRANSACTION TO BE APPROVED. ANY PERSON, GROUP, CONTRACTOR, ETC. THAT PROPOSES TO DO BUSINESS WITH THE PETALUMA MASONIC HALL ASSOCIATION MUST STATE IF THEY HAVE ANY RELATIONSHIP WITH A DIRECTOR . ANY DIRECTOR WHO REVEALS OR IS SHOWN TO HAVE A RELATIONSHIP WITH THE SAME MUST ABSTAIN FROM ANY VOTE APPROVING THE FINANCIAL TRANSACTIONS REFERRED TO ABOVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/UponRequestInd0X
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RANDY J STEWART
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-08-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PETALUMA MASONIC HALL ASSOCIATION
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0942616172
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0John Schloetter & Co LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05401 Old Redwood Hwy STE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Petaluma
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094954
ReturnHeader/PreparerPersonGrp/PhoneNum07077622766
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DARLENE DE BERNARDI
ReturnHeader/ReturnTs02019-08-13T09:33:58-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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