Civic Intelligence

Healdsburg Masonic Building Association

990 • Fiscal year 2019 • EIN 94-1439271

Dec 01, 2018 to Nov 30, 2019 • Filed on Dec 24, 2020

PO Box 23Healdsburg, CA 95448

(707) 433-8325

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.00x

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

2019 filings • 501(c)2 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

43rd percentile

0.00x

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

2019 filings • 501(c)2 • <$500k nonprofits • Source year 2019

Net Margin

70th percentile

18%

Higher net margin than 70% of similar nonprofits.

2019 filings • 501(c)2 • <$500k nonprofits • Source year 2019

Top Officer Pay

86th percentile

$12,000

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2019 filings • 501(c)2 • <$500k nonprofits • Source year 2019

Asset Growth

73rd percentile

3.2%

Faster asset growth than 73% of similar nonprofits.

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

Revenue Growth

77th percentile

18%

Faster revenue growth than 77% of similar nonprofits.

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

Assets

Up

$466,189

Up $14,611 (+3.2%) from 2018

Net Assets

Up

$466,189

Up $39,611 (+9.3%) from 2018

Liabilities

Down

$0

Down $25,000 (-100%) from 2018

Revenue

Up

$218,802

Up $32,969 (+18%) from 2018

Expenses

Down

$179,191

Down $70,535 (-28%) from 2018

Net Income

Up

$39,611

Up $103,504 (+162%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $498,070Liabilities 2010: $292Net Assets 2010: $497,7782010Assets 2011: $471,228Liabilities 2011: $269Net Assets 2011: $470,9592011Assets 2012: $480,410Liabilities 2012: $261Net Assets 2012: $480,1492012Assets 2013: $495,083Liabilities 2013: $101Net Assets 2013: $494,9822013Assets 2014: $463,865Liabilities 2014: $101Net Assets 2014: $463,7642014Assets 2015: $430,997Liabilities 2015: $30Net Assets 2015: $430,9672015Assets 2016: $593,518Liabilities 2016: $140,306Net Assets 2016: $453,2122016Assets 2017: $515,471Liabilities 2017: $25,000Net Assets 2017: $490,4712017Assets 2018: $451,578Liabilities 2018: $25,000Net Assets 2018: $426,5782018Assets 2019: $466,189Liabilities 2019: $0Net Assets 2019: $466,1892019Assets 2020: $439,519Liabilities 2020: $25,000Net Assets 2020: $414,5192020Assets 2021: $417,045Liabilities 2021: $26,176Net Assets 2021: $390,8692021Assets 2022: $408,393Liabilities 2022: $25,000Net Assets 2022: $383,3932022Assets 2023: $360,027Liabilities 2023: $0Net Assets 2023: $360,0272023Assets 2024: $320,230Liabilities 2024: $0Net Assets 2024: $320,2302024

Highlighted filing

2019

Assets$466,189
Liabilities$0
Net Assets$466,189

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $67,6722010Expenses 2011: $91,1502011Expenses 2012: $41,1502012Expenses 2013: $41,1752013Revenue 2014: $19,957Expenses 2014: $21,175Net Income 2014: -$1,2182014Revenue 2015: $3,378Expenses 2015: $36,175Net Income 2015: -$32,7972015Revenue 2016: $128,998Expenses 2016: $106,753Net Income 2016: $22,2452016Revenue 2017: $186,881Expenses 2017: $149,622Net Income 2017: $37,2592017Revenue 2018: $185,833Expenses 2018: $249,726Net Income 2018: -$63,8932018Revenue 2019: $218,802Expenses 2019: $179,191Net Income 2019: $39,6112019Revenue 2020: $1,050Expenses 2020: $1,059Net Income 2020: -$92020Revenue 2021: $138,650Expenses 2021: $162,298Net Income 2021: -$23,6482021Revenue 2022: $239,951Expenses 2022: $91,427Net Income 2022: $148,5242022Revenue 2023: $233,239Expenses 2023: $77,238Net Income 2023: $156,0012023Revenue 2024: $232,012Expenses 2024: $166,809Net Income 2024: $65,2032024

Highlighted filing

2019

Revenue$218,802
Expenses$179,191
Net Income$39,611
Jump To
Filing Snapshot
Filing Period
Dec 1, 2018 to Nov 30, 2019
Signed
Dec 24, 2020
Return Version
2018v3.1
Gross Receipts
$218,802
Mission and Program Overview

Mission

Holding title to property, collect rent therefrom & turn over the entire amount, net of expenses, to another exempt organization.

Healdsburg Masonic Building Association operates exclusively as a supporting organization of the Sotoyome-Curtis Lodge No. 123, an exempt organization under 501(c)10.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$426,578$466,189▲ $39,611
Land, Buildings, and Equipment, Net$440,944$462,222▲ $21,278
Cash and Non-Interest-Bearing Accounts$10,634$3,967▼ $6,667
Total Assets$451,578$466,189▲ $14,611
Liabilities
Other Liabilities$25,000--
Total Liabilities$25,000$0▼ $25,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$426,578$466,189▲ $39,611
Total Liabilities and Net Assets / Fund Balance$451,578$466,189▲ $14,611

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$356,518$407,364$763,882
Leasehold Improvements$72,237$24,054$96,291
Other Land Buildings$33,467$3,718$37,185
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Todd BethTreasurerPT$12,000$12,000

Board Members and Trustees

NameTitle
Jerry BethPresident
Gregory KoopDirector
Jonthan MicheliDirector
Robert LewisDirector
Ted ElliottSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$62,000
Program Service Revenue
$156,798
Investment Income
$2
Other Revenue
$2
Change in Net Assets
$39,611
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$179,191
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---$67,765
Payments to Affiliates---$37,500
Depreciation Depletion---$28,774
Fees for Services Accounting---$17,766
Fees for Services Other---$12,000
Insurance---$11,247
Fees for Services Legal---$2,695
Other Expenses$102--$102
Office Expenses---$98
Total Functional Expenses$0$0$0$179,191
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
Governance and Compliance

Governance Checklist

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

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 990and its supporting schedules.The Grand Lodge of California tax accountant prepares the Form 990 then the controllerreviews the form 990. The completed 990 will be submitted to the Hall Associationstreasurer for review and e-file authorization. After review and approval and e-file, theGrand Lodge accountant e-files the returns.

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 partywrites the word NONE in the space provided. In addition, these statements are updated when aninterested party disclosed the circumstances to the President. In the event theinterested party in question is the president, the potential conflict is disclosed to the fullmembers. 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
Healdsburg Masonic Building Association
EIN
94-1439271
Address
PO Box 23, Healdsburg, CA 95448

Signing Officer

Name
Todd Beth
Title
Treasurer
Phone
7074338325
Signed
2020-12-24
Discuss with paid preparer
No

Organization Details

Principal Officer
Jerry Beth
Formed
1954
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

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

Healdsburg Masonic Building Associations exclusive purpose is to hold title toproperty, collect income thereform and turn over the entire amount thereof, less expenses,to the Sotoyome-Curtis Lodge No. 123.Healdsburg Masonic Building Association operates exclusively as a supportingorganization of the Sotoyome-Curtis Lodge No. 123, an exempt organization under501(c)10. Payment to Affiliaties AmountDividend to Sotoyome-Curtis Lodge 123 $37,500

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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 Grand Lodge of F&AM of California is responsible for the preparation of the Form 990and its supporting schedules.The Grand Lodge of California tax accountant prepares the Form 990 then the controllerreviews the form 990. The completed 990 will be submitted to the Hall Associationstreasurer for review and e-file authorization. After review and approval and e-file, theGrand Lodge accountant e-files the returns.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1As 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 partywrites the word NONE in the space provided. In addition, these statements are updated when aninterested party disclosed the circumstances to the President. In the event theinterested party in question is the president, the potential conflict is disclosed to the fullmembers. The conflict of interest disclosure statements for officers are submitted to the members for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 and other governing documents are available to the public at the lodge office.It will be available upon request.
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/ExplanationTxt4Healdsburg Masonic Building Associations exclusive purpose is to hold title toproperty, collect income thereform and turn over the entire amount thereof, less expenses,to the Sotoyome-Curtis Lodge No. 123.Healdsburg Masonic Building Association operates exclusively as a supportingorganization of the Sotoyome-Curtis Lodge No. 123, an exempt organization under501(c)10. Payment to Affiliaties AmountDividend to Sotoyome-Curtis Lodge 123 $37,500
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4General explanation attachment
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0true
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0451578
IRS990/TotalAssetsEOYAmt0466189
IRS990/TotalAssetsGrp/BOYAmt0451578
IRS990/TotalAssetsGrp/EOYAmt0466189
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt062000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0179191
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt025000
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt025000
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0426578
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0466189
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0156798
IRS990/TotalReportableCompFromOrgAmt012000
IRS990/TotalRevenueGrp/ExclusionAmt02
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0156800
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0218802
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0451578
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0466189
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-09-10 13:11:23Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Todd Beth
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum07074338325
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-12-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Healdsburg Masonic Building Association
ReturnHeader/Filer/BusinessNameControlTxt0HEAL
ReturnHeader/Filer/EIN0941439271
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 23
ReturnHeader/Filer/USAddress/CityNm0Healdsburg
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095448
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0FC718BF61A132BD4CB05382EB2570E516235E67C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0FC718BF61A132BD4CB05382EB2570E516235E67C
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId09462792020359mhioq1e
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-12-24
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt012.248.122.230
ReturnHeader/FilingSecurityInformation/IPDt02020-12-24
ReturnHeader/FilingSecurityInformation/IPTm016:47:32
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/PreparationDt02020-12-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Maribel Pasamic
ReturnHeader/ReturnTs02020-12-24T16:46:08-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-12-01
ReturnHeader/TaxPeriodEndDt02019-11-30
ReturnHeader/TaxYr02018

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.20$0.00$3.20$2.32$1.67$0.65
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.60$0.00$3.60$2.33$0.77$1.56
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.08$0.25$3.83$2.40$0.91$1.49
2021Detailed filing. Detailed filing data is available for this year.$4.17$0.26$3.91$1.39$1.62$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.40$0.25$4.15$0.01$0.01$0.00
2019Detailed filing. Detailed filing data is available for this year.$4.66$0.00$4.66$2.19$1.79$0.40
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.52$0.25$4.27$1.86$2.50$0.64
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.15$0.25$4.90$1.87$1.50$0.37
2016Summary only. Only limited summary data is available for this year.$5.94$1.40$4.53$1.29$1.07$0.22
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.31$0.00$4.31$0.03$0.36$0.33
2014Detailed filing. Detailed filing data is available for this year.$4.64$0.00$4.64$0.20$0.21$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.95$0.00$4.95$0.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.80$0.00$4.80$0.41
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.71$0.00$4.71$0.91
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.98$0.00$4.98$0.68