Civic Intelligence

Petaluma Masonic Hall Association

990 • Fiscal year 2019 • EIN 94-1165191

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 28, 2020

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

34th percentile

0.00x

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

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

Liabilities / Revenue

33rd percentile

0.00x

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

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

Net Margin

60th percentile

22%

Higher net margin than 60% of similar nonprofits.

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

Top Officer Pay

68th percentile

$7,200

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 11.2% of source-year revenue.

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

Asset Growth

68th percentile

2.0%

Faster asset growth than 68% of similar nonprofits.

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

Revenue Growth

75th percentile

15%

Faster revenue growth than 75% of similar nonprofits.

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

Assets

Up

$718,785

Up $14,250 (+2.0%) from 2018

Net Assets

Up

$718,785

Up $14,250 (+2.0%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$64,250

Up $8,603 (+15%) from 2018

Expenses

Down

$50,000

Down $5,000 (-9.1%) from 2018

Net Income

Up

$14,250

Up $13,603 (+2102%) 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: $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

2019

Assets$718,785
Liabilities$0
Net Assets$718,785

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

2019

Revenue$64,250
Expenses$50,000
Net Income$14,250
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 28, 2020
Return Version
2019v5.0
Gross Receipts
$116,699
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$115,090$129,340▲ $14,250
Cap Stk Tr Prin Current Funds$33,500$33,500→ $0
Cash and Non-Interest-Bearing Accounts$14,165$28,415▲ $14,250
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$704,535$718,785▲ $14,250
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$704,535$718,785▲ $14,250
Total Liabilities and Net Assets / Fund Balance$704,535$718,785▲ $14,250

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
Timothy GiggingsPresident
Guy ChalmersVice President
George WhittenSecretary
Richard FonsecaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$9
Other Revenue
$64,241
Change in Net Assets
$14,250
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$50,000
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$50,000--$50,000
Total Functional Expenses$50,000$0$0$50,000
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 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
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
2020-10-28
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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IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
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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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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt050000
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalProgramServiceExpensesAmt050000
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt064250
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0718785
IRS990/TravelGrp/TotalAmt00
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 727
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IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0MASONS180.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RANDY J STEWART
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PETALUMA MASONIC HALL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PETA
ReturnHeader/Filer/EIN0941165191
ReturnHeader/Filer/PhoneNum07077626814
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 727
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094953
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/ReturnTs02020-10-28T08:36:16-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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