Civic Intelligence

Free & Accepted Masons of California

990 • Fiscal year 2017 • EIN 94-6086509

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 06, 2018

PO Box 576West Sacramento, CA 95691-0576

(916) 371-4156

Siviq Scores

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

Liabilities / Assets

64th percentile

0.00x

Higher debt load relative to assets than 64% of similar nonprofits.

2017 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

75th percentile

0.08x

Higher debt load relative to revenue than 75% of similar nonprofits.

2017 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2017

Net Margin

4th percentile

-127%

Higher net margin than 4% of similar nonprofits.

2017 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

62nd percentile

$0

Higher top officer pay than 62% of similar nonprofits.

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

2017 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2017

Asset Growth

55th percentile

4.8%

Faster asset growth than 55% of similar nonprofits.

2017 filings • 501(c)10 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

1st percentile

-94%

Faster revenue growth than 1% of similar nonprofits.

2017 filings • 501(c)10 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$822,099

Up $37,964 (+4.8%) from 2016

Net Assets

Up

$820,435

Up $36,411 (+4.6%) from 2016

Liabilities

Up

$1,664

Up $1,553 (+1399%) from 2016

Revenue

Down

$19,964

Down $337,937 (-94%) from 2016

Expenses

Up

$45,413

Up $18,614 (+69%) from 2016

Net Income

Down

-$25,449

Down $356,551 (-108%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2013: $485,360Liabilities 2013: $02013Assets 2016: $784,135Liabilities 2016: $111Net Assets 2016: $784,0242016Assets 2017: $822,099Liabilities 2017: $1,664Net Assets 2017: $820,4352017Assets 2018: $730,860Liabilities 2018: $478Net Assets 2018: $730,3822018Assets 2019: $791,286Liabilities 2019: $703Net Assets 2019: $790,5832019Assets 2020: $834,788Liabilities 2020: $704Net Assets 2020: $834,0842020Assets 2021: $916,291Liabilities 2021: $488Net Assets 2021: $915,8032021Assets 2022: $737,764Liabilities 2022: $1,958Net Assets 2022: $735,8062022Assets 2023: $776,683Liabilities 2023: $4,750Net Assets 2023: $771,9332023Assets 2024: $858,388Liabilities 2024: $1,861Net Assets 2024: $856,5272024

Highlighted filing

2017

Assets$822,099
Liabilities$1,664
Net Assets$820,435

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2013: $55,131Expenses 2013: $48,270Net Income 2013: $6,8612013Revenue 2016: $357,901Expenses 2016: $26,799Net Income 2016: $331,1022016Revenue 2017: $19,964Expenses 2017: $45,413Net Income 2017: -$25,4492017Revenue 2018: $10,682Expenses 2018: $35,373Net Income 2018: -$24,6912018Revenue 2019: $33,244Expenses 2019: $46,633Net Income 2019: -$13,3892019Revenue 2020: $29,944Expenses 2020: $17,040Net Income 2020: $12,9042020Revenue 2021: $36,420Expenses 2021: $19,420Net Income 2021: $17,0002021Revenue 2022: $29,132Expenses 2022: $29,062Net Income 2022: $702022Revenue 2023: $59,676Expenses 2023: $42,167Net Income 2023: $17,5092023Revenue 2024: $36,980Expenses 2024: $37,764Net Income 2024: -$7842024

Highlighted filing

2017

Revenue$19,964
Expenses$45,413
Net Income-$25,449
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 6, 2018
Return Version
2017v2.2
Gross Receipts
$19,964
Mission and Program Overview

Mission

A man who strives to improve himself can also improve 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$784,024$820,435▲ $36,411
Investments in Publicly Traded Securities$702,921$770,033▲ $67,112
Cash and Non-Interest-Bearing Accounts$67,931$46,984▼ $20,947
Prepaid Expenses and Deferred Charges$7,413--
Accounts Receivable$5,870$5,082▼ $788
Total Assets$784,135$822,099▲ $37,964
Liabilities
Accounts Payable and Accrued Expenses-$1,553-
Other Liabilities$111$111→ $0
Total Liabilities$111$1,664▲ $1,553
Net Assets / Fund Balance
Total Net Assets Fund Balance$784,024$820,435▲ $36,411
Total Liabilities and Net Assets / Fund Balance$784,135$822,099▲ $37,964
Compensation and Service Providers

Board Members and Trustees

NameTitle
Peter F BelliJunior Warden
Howard V ManneyMaster
David M ShiraSecretary
Robert L BelliSenior Warden
Gary W ButnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,683
Program Service Revenue
$11,085
Investment Income
$6,196
Other Revenue
$0
All Other Contributions
$2,683
Change in Net Assets
$-25,449
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$25,453
Grants and Similar Amounts Paid$19,960
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$19,913
Occupancy---$7,878
Conferences and Meetings---$5,217
All Other Expenses---$1,097
Other Expenses$867--$867
Office Expenses---$387
Grants to Domestic Individuals---$47
Total Functional Expenses$0$0$0$45,413
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Scepter Masonic Temple AssociationWest Sacramento, CA501c2Building Operation Maintenance$19,913
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Membership Dues$111
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
Yes
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 Scepter Lodge No. 143 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 CFO for signature and final approval. Once approved and signed by the CFO, the Controller 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

Other officer or key employee compensation Part VI line 15B

Compensation of officer, the Secretary of the lodge, is determined and approved by the members of the lodge.

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 Scepter 143
EIN
94-6086509
Address
PO Box 576, West Sacramento, CA 95691-0576

Signing Officer

Name
Thomas Boyer
Title
CFO
Signed
2018-06-06

Organization Details

Principal Officer
Howard V Manney
Formed
1861
Legal Domicile
CA
Voting Board Members
101
Independent Board Members
101
Employees
0
Volunteers
103
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Program Expenses 469Youth Orders 300Bank Fees 240Masonic Relief 78Taxes and Gov Charges 10

General explanation attachment

K. Type of Organization: Unincorporated Fraternal Organization

Raw XML Appendix347 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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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Building Operation Maintenance
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Scepter Masonic Temple Association
IRS990ScheduleI/RecipientTable/RecipientEIN0941619083
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0All grants are approved by the members on their stated meeting and documented in the minutes of meeting. Grant to the Hall association is based on the request and/or specific needs of the Hall Association.
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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 Scepter Lodge No. 143 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 CFO for signature and final approval. Once approved and signed by the CFO, the Controller 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/ExplanationTxt5Compensation of officer, the Secretary of the lodge, is determined and approved by the members of the lodge.
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/ExplanationTxt7Form 990 and other governing documents are available to the public at the lodge office. It will be available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Program Expenses 469Youth Orders 300Bank Fees 240Masonic Relief 78Taxes and Gov Charges 10
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9K. Type of Organization: Unincorporated Fraternal Organization
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9General explanation attachment
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0941619083
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0822099
IRS990/TotalAssetsGrp/BOYAmt0784135
IRS990/TotalAssetsGrp/EOYAmt0822099
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02683
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt045413
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0111
IRS990/TotalLiabilitiesEOYAmt01664
IRS990/TotalLiabilitiesGrp/BOYAmt0111
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0820435
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt011085
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt06196
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011085
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt019964
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0103
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0784135
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IRS990/TotReportableCompRltdOrgAmt00
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IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0101
IRS990/VotingMembersIndependentCnt0101
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Thomas Boyer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Free and Accepted Masons Scepter 143
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0946086509
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 576
ReturnHeader/Filer/USAddress/CityNm0West Sacramento
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0956910576
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D9879DD57D772A639ED5C8D87161E149F029070D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D9879DD57D772A639ED5C8D87161E149F029070D
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId09462792018163he4ncji
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-06-12
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0209.49.58.62
ReturnHeader/FilingSecurityInformation/IPDt02018-06-12
ReturnHeader/FilingSecurityInformation/IPTm020:33:08
ReturnHeader/ReturnTs02018-06-05T16:54:07-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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