Civic Intelligence

Free & Accepted Masons of California

990 • Fiscal year 2013 • EIN 94-1748595

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 24, 2014

P O Box 1403594539

(510) 249-9506

Siviq Scores

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

Liabilities / Assets

55th percentile

0.01x

Higher debt load relative to assets than 55% of similar nonprofits.

2013 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

56th percentile

0.09x

Higher debt load relative to revenue than 56% of similar nonprofits.

2013 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2013

Net Margin

67th percentile

26%

Higher net margin than 67% of similar nonprofits.

2013 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

71st percentile

$15,600

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 14.3% of source-year revenue.

2013 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2013

Asset Growth

64th percentile

6.0%

Faster asset growth than 64% of similar nonprofits.

2013 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$1,598,520

Up $89,879 (+6.0%) from 2012

Net Assets

Up

$1,589,088

Up $92,823 (+6.2%) from 2012

Liabilities

Down

$9,432

Down $2,944 (-24%) from 2012

Revenue

$109,073

No earlier filing loaded for comparison.

Expenses

Down

$80,731

Down $18,449 (-19%) from 2012

Net Income

$28,342

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,545,185Liabilities 2010: $0Net Assets 2010: $1,545,1852010Assets 2011: $1,419,779Liabilities 2011: $0Net Assets 2011: $1,419,7792011Assets 2012: $1,508,641Liabilities 2012: $12,376Net Assets 2012: $1,496,2652012Assets 2013: $1,598,520Liabilities 2013: $9,432Net Assets 2013: $1,589,0882013Assets 2014: $1,828,464Liabilities 2014: $2,113Net Assets 2014: $1,826,3512014Assets 2015: $1,754,725Liabilities 2015: $11,732Net Assets 2015: $1,742,9932015Assets 2016: $1,905,344Liabilities 2016: $0Net Assets 2016: $1,905,3442016Assets 2017: $1,906,042Liabilities 2017: $0Net Assets 2017: $1,906,0422017Assets 2018: $2,091,960Liabilities 2018: $0Net Assets 2018: $2,091,9602018Assets 2019: $2,556,485Liabilities 2019: $0Net Assets 2019: $2,556,4852019Assets 2020: $2,886,494Liabilities 2020: $0Net Assets 2020: $2,886,4942020Assets 2021: $3,428,181Liabilities 2021: $0Net Assets 2021: $3,428,1812021Assets 2022: $2,853,454Liabilities 2022: $0Net Assets 2022: $2,853,4542022

Highlighted filing

2013

Assets$1,598,520
Liabilities$9,432
Net Assets$1,589,088

Operations Trend

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

$400K$300K$200K$100K$0Expenses 2010: $119,2842010Expenses 2011: $104,8152011Expenses 2012: $99,1802012Revenue 2013: $109,073Expenses 2013: $80,731Net Income 2013: $28,3422013Revenue 2014: $110,147Expenses 2014: $85,343Net Income 2014: $24,8042014Revenue 2015: $396,439Expenses 2015: $100,544Net Income 2015: $295,8952015Revenue 2016: $258,818Expenses 2016: $109,765Net Income 2016: $149,0532016Revenue 2017: $61,760Expenses 2017: $49,250Net Income 2017: $12,5102017Revenue 2018: $118,439Expenses 2018: $19,750Net Income 2018: $98,6892018Revenue 2019: $89,702Expenses 2019: $89,702Net Income 2019: $02019Revenue 2020: $84,181Expenses 2020: $84,181Net Income 2020: $02020Revenue 2021: $52,951Expenses 2021: $52,951Net Income 2021: $02021Revenue 2022: $125,632Expenses 2022: $86,249Net Income 2022: $39,3832022

Highlighted filing

2013

Revenue$109,073
Expenses$80,731
Net Income$28,342
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 24, 2014
Return Version
2013v3.0
Gross Receipts
$109,073
Mission and Program Overview

Mission

Masonry is the worlds first and largest fraternal organization. It is a body of knowledge and a system of ethics based on the belief that each man has a responsibility to improve himself while being devoted to the family country and Fraternity. As Masons we lead by example give back to our communities and support numerous Masonic philanthropies. We invest in children our neighborhoods and our future.

Non Profit Fraternal Association

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,500,007$1,574,533▲ $74,526
Cash and Non-Interest-Bearing Accounts$8,634$23,987▲ $15,353
Total Assets$1,508,641$1,598,520▲ $89,879
Liabilities
Deferred Revenue$11,477$9,432▼ $2,045
Accounts Payable and Accrued Expenses$899--
Other Liabilities-$0-
Total Liabilities$12,376$9,432▼ $2,944
Net Assets / Fund Balance
Unrestricted Net Assets$1,436,808$1,528,975▲ $92,167
Permanently Rstr Net Assets$59,457$60,113▲ $656
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$1,496,265$1,589,088▲ $92,823
Total Liabilities and Net Assets / Fund Balance$1,508,641$1,598,520▲ $89,879
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Patrick MooreSecretaryPT$15,600$15,600

Board Members and Trustees

NameTitle
Albert RaffoTrustee
Sidney PondTrustee
Steven CheechovTrustee
Albert RaffoJunior Warden
Steven CheechovMaster
Phillip AthanasiadesSenior Warden
Sidney PondTreaurer
Revenue and Support

Revenue Composition

Contributions and Grants
$23,743
Program Service Revenue
$0
Investment Income
$85,330
Other Revenue
$0
All Other Contributions
$7,600
Change in Net Assets
$28,342
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$54,621
Salaries, Compensation, and Employee Benefits$21,410
Grants and Similar Amounts Paid$3,700
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$21,498
Current Officers, Directors, Trustees, and Key Employees---$15,600
Occupancy---$12,000
Office Expenses---$11,222
Payments to Affiliates---$9,901
Grants to Domestic Orgs---$3,700
Comp Disqual Persons---$3,600
Payroll Taxes---$2,210
Benefits to Members---$1,000
Total Functional Expenses$0$0$0$80,731
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Membership based organization

Form 990, Part VI, Section A, Line 7A

All officers are elected by the membership

Form 990, Part VI, Section A, Line 7B

All decisions are voted on by members at monthly meeting

Form 990, Part VI, Section B, Line 11B

Reviewed by the Secretary

Form 990, Part VI, Section C, Line 19

Available by written request to the Lodge Secretary

Filing and Contact Details

Filer

EIN
94-1748595
Phone
5102499506

Signing Officer

Name
Patrick Moore
Title
Secretary
Phone
5102499506
Signed
2014-08-24

Organization Details

Principal Officer
Patrick Moore
Formed
1859
Legal Domicile
CA
Voting Board Members
275
Independent Board Members
275
Employees
2
Volunteers
20
Raw XML Appendix351 raw XML fields

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/MissionDesc0Masonry is the world's first and largest fraternal organization. It is a body of knowledge and a system of ethics based on the belief that each man has a responsibility to improve himself while being devoted to his family, faith, country, and fraternity.As Masons, we lead by example, give back to our communities, and support numerous Masonic philanthropies. We invest in children, our neighborhoods, and our future.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Membership based organization
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All officers are elected by the membership
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All decisions are voted on by members at monthly meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Reviewed by the Secretary
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Available by written request to the Lodge Secretary
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt00
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt015600
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt085330
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0109073
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01508641
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01598520
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01436808
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01528975
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10P O Box 14035
IRS990/USAddress/City0Fremont
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode094539
IRS990/VotingMembersGoverningBodyCnt0275
IRS990/VotingMembersIndependentCnt0275
IRS990/WhistleblowerPolicyInd00
ReasonableCauseExplanation/ExplanationTxt0Filed extension and thought I had until 8/31 in error
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Patrick Moore
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/PhoneNum05102499506
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-24
ReturnHeader/Filer/BusinessName/BusinessNameLine10FREE & ACCEPTED MASONS OF CALIFORNIA
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0941748595
ReturnHeader/Filer/PhoneNum05102499506
ReturnHeader/Filer/USAddress/AddressLine10P O Box 14035
ReturnHeader/Filer/USAddress/City0Fremont
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode094539
ReturnHeader/ReturnTs02014-08-26T12:48:41-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$2.85$0.00$2.85$0.13$0.09$0.04
2021Detailed filing. Detailed filing data is available for this year.$3.43$0.00$3.43$0.05$0.05$0.00
2020Detailed filing. Detailed filing data is available for this year.$2.89$0.00$2.89$0.08$0.08$0.00
2019Detailed filing. Detailed filing data is available for this year.$2.56$0.00$2.56$0.09$0.09$0.00
2018Detailed filing. Detailed filing data is available for this year.$2.09$0.00$2.09$0.12$0.02$0.10
2017Detailed filing. Detailed filing data is available for this year.$1.91$0.00$1.91$0.06$0.05$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.91$0.00$1.91$0.26$0.11$0.15
2015Detailed filing. Detailed filing data is available for this year.$1.75$0.01$1.74$0.40$0.10$0.30
2014Detailed filing. Detailed filing data is available for this year.$1.83$0.00$1.83$0.11$0.09$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.60$0.01$1.59$0.11$0.08$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.01$1.50$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.00$1.42$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.00$1.55$0.12