Civic Intelligence

Free and Accepted Masons American River Lodge 795

EIN 94-2206861 • 501(c)10 • Citrus Heights, CA

990-N Coverage

Profile

A man who strives to improve himself can alsoimprove his community and the world at large. This is the mission of the Masons of California. Through Masonic principles and tradition, we foster personal growth and improve the lives of others.

5944 San Juan AveCitrus Heights, CA 95610-6509
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.00x

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

501(c)10 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

71st percentile

0.00x

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

501(c)10 • $500k-$1M nonprofits • Source year 2021

Net Margin

72nd percentile

37%

Higher net margin than 72% of similar nonprofits.

501(c)10 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

501(c)10 • $500k-$1M nonprofits • Source year 2021

Asset Growth

30th percentile

-0.2%

Faster asset growth than 30% of similar nonprofits.

501(c)10 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

1st percentile

-98%

Faster revenue growth than 1% of similar nonprofits.

501(c)10 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Down

$767,530

Down $1,172 (-0.2%) from 2020

Liabilities

Flat

$0

Flat from 2020

Net Assets

Down

$767,530

Down $1,172 (-0.2%) from 2020

Revenue

Down

$10,982

Down $666,791 (-98%) from 2020

Expenses

Down

$6,877

Down $495 (-6.7%) from 2020

Net Income

Down

$4,105

Down $666,296 (-99%) from 2020

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2020: $768,702Liabilities 2020: $0Net Assets 2020: $768,7022020Assets 2021: $767,530Liabilities 2021: $0Net Assets 2021: $767,5302021

Highlighted filing

2021

Assets$767,530
Liabilities$0
Net Assets$767,530

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0Revenue 2020: $677,773Expenses 2020: $7,372Net Income 2020: $670,4012020Revenue 2021: $10,982Expenses 2021: $6,877Net Income 2021: $4,1052021

Highlighted filing

2021

Revenue$10,982
Expenses$6,877
Net Income$4,105

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2020 to Oct 31, 2021
Signed
Sep 14, 2022
Return Version
2020v4.1
Gross Receipts
$17,298
Mission and Program Overview

Mission

A man who strives to improve himself can alsoimprove his community and the world at large. This is the mission of the Masons of California. Through Masonic principles and tradition, we foster personal growth and improve the lives of others.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$768,702$767,530▼ $1,172
Cash and Non-Interest-Bearing Accounts$677,534$676,362▼ $1,172
Investments in Publicly Traded Securities$91,168$91,168→ $0
Total Assets$768,702$767,530▼ $1,172
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$768,702$767,530▼ $1,172
Total Liabilities and Net Assets / Fund Balance$768,702$767,530▼ $1,172
Compensation and Service Providers

Board Members and Trustees

NameTitle
Scott Morrison SrMaster
Scott Morrison JrSecretary
Thomas AwaltSenior Warden
Brian VierriaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,045
Investment Income
$5,614
Other Revenue
$323
Change in Net Assets
$4,105
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,877
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---$2,875
Office Expenses---$330
All Other Expenses---$130
Other Expenses$108--$108
Total Functional Expenses$0$0$0$6,877
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 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

Members or stockholder classes and rights Part VI line 6

Voting members include Elective and Appointed Officers of the lodge. Members of the lodge shall meet at stated meeting to conduct whatever business may properly come before them.

Member election for additional members Part VI line 7A

Elected officers shall be elected by written ballot or by majority vote at the annual meeting of the lodge.

Governing body decisions Part VI line 7B

Members of the lodge shall meet each month at the stated meeting to conduct whatever business may properly come before them. Any governance decision must be approved by the Lodge members.

Form 990 governing body review Part VI line 11

F&AM American River Lodge 795 is a subordinate lodge of the Grand Lodge of California. The Grand Lodge 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 lodge officers for review and approval. Once approved, the Controller/accountant files the Form 990 with the IRS.

Conflict of interest policy compliance Part VI line 12C

As required, annually, officer of the lodge signs a conflict of interest disclosure statement. In this statement, the officers disclose known, existing, potential and possible conflicts of interest. If no such interests or activities exist, the party writes the word NONE in the space provided. In addition, these statements are updated when an interested party subsequently becomes a matter of executive committee action. The interested party disclosed the circumstances to the Master. In the event the interested party in question is the master, the potential conflict is disclosed to the full members. 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
Free and Accepted Masons American River Lodge 795
EIN
94-2206861
Address
5944 San Juan Ave, Citrus Heights, CA 95610-6509

Signing Officer

Name
Brian Vierria
Title
Treasurer
Phone
9167962029
Signed
2022-09-14

Organization Details

Principal Officer
Scott Morrison Sr
Formed
1959
Legal Domicile
CA
Voting Board Members
257
Independent Board Members
257
Employees
0
Volunteers
266
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Youth Orders $100Ritual Expenses 30Total $130

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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/ExplanationTxt0Voting members include Elective and Appointed Officers of the lodge. Members of the lodge shall meet at stated meeting to conduct whatever business may properly come before them.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Elected officers shall be elected by written ballot or by majority vote at the annual meeting of the lodge.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members of the lodge shall meet each month at the stated meeting to conduct whatever business may properly come before them. Any governance decision must be approved by the Lodge members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3F&AM American River Lodge 795 is a subordinate lodge of the Grand Lodge of California. The Grand Lodge 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 lodge officers for review and approval. Once approved, the Controller/accountant files the Form 990 with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4As required, annually, officer of the lodge signs a conflict of interest disclosure statement. In this statement, the officers disclose known, existing, potential and possible conflicts of interest. If no such interests or activities exist, the party writes the word NONE in the space provided. In addition, these statements are updated when an interested party subsequently becomes a matter of executive committee action. The interested party disclosed the circumstances to the Master. In the event the interested party in question is the master, the potential conflict is disclosed to the full members. The conflict of interest disclosure statements for officers are submitted to the members for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Form 990 and other governing documents are available to the public at the lodge office.It will be available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Form 990 and other governing documents are available to the public at the lodge office.It will be available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Youth Orders $100Ritual Expenses 30Total $130
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ReturnHeader/Filer/USAddress/AddressLine1Txt05944 San Juan Ave
ReturnHeader/Filer/USAddress/CityNm0Citrus Heights
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0956106509
ReturnHeader/ReturnTs02022-09-14T16:38:19-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Brian
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Vierria
ReturnHeader/TaxPeriodBeginDt02020-11-01
ReturnHeader/TaxPeriodEndDt02021-10-31
ReturnHeader/TaxYr02020

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