Civic Intelligence

Castro Valley Masonic Temple Association

990 • Fiscal year 2014 • EIN 94-6090873

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 29, 2015

P O Box 2014Castro Valley, CA 94546

(510) 881-1319

Siviq Scores

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

Liabilities / Assets

44th percentile

0.00x

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

2014 filings • 501(c)2 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

43rd percentile

0.00x

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

2014 filings • 501(c)2 • <$500k nonprofits • Source year 2014

Net Margin

90th percentile

86%

Higher net margin than 90% of similar nonprofits.

2014 filings • 501(c)2 • <$500k nonprofits • Source year 2014

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

2014 filings • 501(c)2 • <$500k nonprofits • Source year 2014

Asset Growth

99th percentile

110%

Faster asset growth than 99% of similar nonprofits.

2014 filings • 501(c)2 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

98th percentile

525%

Faster revenue growth than 98% of similar nonprofits.

2014 filings • 501(c)2 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$478,013

Up $250,762 (+110%) from 2013

Net Assets

$478,013

No earlier filing loaded for comparison.

Liabilities

Flat

$0

Flat from 2013

Revenue

Up

$334,075

Up $280,591 (+525%) from 2013

Expenses

Down

$47,228

Down $4,570 (-8.8%) from 2013

Net Income

Up

$286,847

Up $285,161 (+16913%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $233,329Liabilities 2010: $34,575Net Assets 2010: $198,7542010Assets 2011: $212,033Liabilities 2011: $27,062Net Assets 2011: $184,9712011Assets 2012: $195,014Liabilities 2012: $02012Assets 2013: $227,251Liabilities 2013: $02013Assets 2014: $478,013Liabilities 2014: $0Net Assets 2014: $478,0132014Assets 2016: $23,657Liabilities 2016: $10,560Net Assets 2016: $13,0972016Assets 2017: $69,778Liabilities 2017: $10,560Net Assets 2017: $59,2182017Assets 2018: $78,155Liabilities 2018: $10,525Net Assets 2018: $67,6302018Assets 2019: $97,013Liabilities 2019: $10,525Net Assets 2019: $86,4882019Assets 2023: $70,033Liabilities 2023: $0Net Assets 2023: $70,0332023Assets 2024: $116,255Liabilities 2024: $0Net Assets 2024: $116,2552024

Highlighted filing

2014

Assets$478,013
Liabilities$0
Net Assets$478,013

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2010: $21,847Expenses 2010: $59,920Net Income 2010: -$38,0732010Revenue 2011: $39,785Expenses 2011: $53,568Net Income 2011: -$13,7832011Revenue 2012: $62,757Expenses 2012: $29,519Net Income 2012: $33,2382012Revenue 2013: $53,484Expenses 2013: $51,798Net Income 2013: $1,6862013Revenue 2014: $334,075Expenses 2014: $47,228Net Income 2014: $286,8472014Revenue 2016: $158,585Expenses 2016: $43,171Net Income 2016: $115,4142016Revenue 2017: $91,677Expenses 2017: $47,021Net Income 2017: $44,6562017Revenue 2018: $42,618Expenses 2018: $53,705Net Income 2018: -$11,0872018Revenue 2019: $74,008Expenses 2019: $52,901Net Income 2019: $21,1072019Revenue 2023: $91,100Expenses 2023: $103,004Net Income 2023: -$11,9042023Revenue 2024: $117,401Expenses 2024: $71,179Net Income 2024: $46,2222024

Highlighted filing

2014

Revenue$334,075
Expenses$47,228
Net Income$286,847
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 29, 2015
Return Version
2014v5.0
Gross Receipts
$334,075
Mission and Program Overview

Mission

Responsible for operating the lodge

OPERATNG THE LODGE

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$227,251$478,013▲ $250,762
Land, Buildings, and Equipment, Net$177,219$177,219→ $0
Cash and Non-Interest-Bearing Accounts$1,686$1,247▼ $439
Total Assets$227,251$478,013▲ $250,762
Other Assets Total$48,346$299,547▲ $251,201
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$227,251$478,013▲ $250,762
Total Liabilities and Net Assets / Fund Balance$227,251$478,013▲ $250,762

Asset Categories

AssetBook ValueDepreciationBasis
Land$177,219--
Compensation and Service Providers

Board Members and Trustees

NameTitle
John SmithPresident
JohnsmithPresident
Gerald WoergoeSecretary
Ernie NidickTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$334,075
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$286,847
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$47,228
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$26,234--$26,234
All Other Expenses$14,548--$14,548
Office Expenses$1,188--$1,188
Other Expenses---$468
Fees for Services Accounting$465--$465
Fees for Services Legal$435--$435
Total Functional Expenses$47,228$0$0$47,228
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
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Castro Valley Masonic Temple
EIN
94-6090873
Phone
5108811319
Address
P O BOX 2014, CASTRO VALLEY, CA 94546

Signing Officer

Name
Ernie Nidick
Title
Treasurer
Signed
2015-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Smith
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
0
Employees
0

Preparer

Firm
Margie S Tax Services
Address
19625 SUMMERGLEN PLACE, CASTRO VALLEY, CA 94552
Preparer
Margie M Hines
Phone
5102479255
Supplemental Narrative

Additional Explanations

Roof Completed in 2014

Cost to replace the roof is $251201 there is an adjustment of $36085 on part xi line 9

Raw XML Appendix236 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/AllOtherExpensesGrp/TotalAmt014548
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IRS990/BooksInCareOfDetail/PersonNm0ERNIE NIDICK
IRS990/BooksInCareOfDetail/PhoneNum09258286993
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 2014
IRS990/BooksInCareOfDetail/USAddress/CityNm0CASTRO VALLEY
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IRS990/BooksInCareOfDetail/USAddress/ZIPCd094546
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IRS990/ForeignActivitiesInd0false
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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IRS990/Form990PartVIISectionAGrp/PersonNm2GERALD WOERGOE
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0334075
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt016167
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IRS990/LoanOutstandingInd0false
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt026234
IRS990/OccupancyGrp/TotalAmt026234
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
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IRS990/OtherExpensesGrp/TotalAmt11412
IRS990/OtherExpensesGrp/TotalAmt2164
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/ReconcilationRevenueExpnssAmt0286847
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IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0227251
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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
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IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0177219
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0177219
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COST TO REPLACE THE ROOF IS $251201 THERE IS AN ADJUSTMENT OF $36085 ON PART XI LINE 9
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IRS990/SchoolOperatingInd0false
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ReturnHeader/BuildTS02016-03-07 17:11:31Z
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ReturnHeader/ReturnTs02015-05-26T10:33:03-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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