Civic Intelligence

Free and Accepted Masons Unity 632

990 • Fiscal year 2016 • EIN 95-0731519

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 06, 2017

3366 Adams AveSan Diego, CA 92116

(619) 501-5515

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

Higher debt load relative to assets than 52% of similar nonprofits.

2016 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

58th percentile

0.04x

Higher debt load relative to revenue than 58% of similar nonprofits.

2016 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2016

Net Margin

12th percentile

-57%

Higher net margin than 12% of similar nonprofits.

2016 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

78th percentile

$12,000

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 18.1% of source-year revenue.

2016 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2016

Asset Growth

67th percentile

3.5%

Faster asset growth than 67% of similar nonprofits.

2016 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

20th percentile

-29%

Faster revenue growth than 20% of similar nonprofits.

2016 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$2,675,164

Up $89,766 (+3.5%) from 2015

Net Assets

Up

$2,672,697

Up $175,181 (+7.0%) from 2015

Liabilities

Down

$2,467

Down $85,415 (-97%) from 2015

Revenue

Down

$66,197

Down $26,695 (-29%) from 2015

Expenses

Down

$103,925

Down $18,157 (-15%) from 2015

Net Income

Down

-$37,728

Down $8,538 (-29%) from 2015

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 2011: $2,184,733Liabilities 2011: $81,787Net Assets 2011: $2,102,9462011Assets 2012: $2,312,529Liabilities 2012: $82,850Net Assets 2012: $2,229,6792012Assets 2013: $2,605,403Liabilities 2013: $84,029Net Assets 2013: $2,521,3742013Assets 2014: $2,687,068Liabilities 2014: $83,866Net Assets 2014: $2,603,2022014Assets 2015: $2,585,398Liabilities 2015: $87,882Net Assets 2015: $2,497,5162015Assets 2016: $2,675,164Liabilities 2016: $2,467Net Assets 2016: $2,672,6972016Assets 2017: $2,799,954Liabilities 2017: $8,358Net Assets 2017: $2,791,5962017Assets 2018: $2,594,617Liabilities 2018: $7,782Net Assets 2018: $2,586,8352018Assets 2019: $3,561,672Liabilities 2019: $49,426Net Assets 2019: $3,512,2462019Assets 2020: $3,651,944Liabilities 2020: $7,458Net Assets 2020: $3,644,4862020Assets 2021: $3,927,804Liabilities 2021: $0Net Assets 2021: $3,927,8042021Assets 2022: $3,306,465Liabilities 2022: $0Net Assets 2022: $3,306,4652022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2016

Assets$2,675,164
Liabilities$2,467
Net Assets$2,672,697

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $196,702Expenses 2011: $80,686Net Income 2011: $116,0162011Revenue 2012: $73,545Expenses 2012: $93,717Net Income 2012: -$20,1722012Revenue 2013: $91,463Expenses 2013: $105,412Net Income 2013: -$13,9492013Revenue 2014: $82,383Expenses 2014: $89,186Net Income 2014: -$6,8032014Revenue 2015: $92,892Expenses 2015: $122,082Net Income 2015: -$29,1902015Revenue 2016: $66,197Expenses 2016: $103,925Net Income 2016: -$37,7282016Revenue 2017: $72,537Expenses 2017: $148,137Net Income 2017: -$75,6002017Revenue 2018: $99,880Expenses 2018: $204,641Net Income 2018: -$104,7612018Revenue 2019: $783,567Expenses 2019: $167,270Net Income 2019: $616,2972019Revenue 2020: $58,458Expenses 2020: $104,100Net Income 2020: -$45,6422020Revenue 2021: $68,862Expenses 2021: $199,585Net Income 2021: -$130,7232021Revenue 2022: $61,367Expenses 2022: $294,656Net Income 2022: -$233,2892022Revenue 2023: $22,336Expenses 2023: $55,085Net Income 2023: -$32,7492023

Highlighted filing

2016

Revenue$66,197
Expenses$103,925
Net Income-$37,728
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 6, 2017
Return Version
2016v3.0
Gross Receipts
$66,197
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$2,482,452$2,672,697▲ $190,245
Investments in Publicly Traded Securities$1,970,090$1,646,637▼ $323,453
Other Notes and Loans Receivable, Net$613,103$1,025,272▲ $412,169
Pd in Cap Srpls Land Bldg Eqp Fund$15,064--
Cash and Non-Interest-Bearing Accounts$2,046$2,468▲ $422
Savings and Temporary Cash Investments-$787-
Prepaid Expenses and Deferred Charges$159--
Total Assets$2,585,398$2,675,164▲ $89,766
Liabilities
Other Liabilities$87,239--
Accounts Payable and Accrued Expenses$643$2,467▲ $1,824
Total Liabilities$87,882$2,467▼ $85,415
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,497,516$2,672,697▲ $175,181
Total Liabilities and Net Assets / Fund Balance$2,585,398$2,675,164▲ $89,766

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$231,702$3,776▲ $17,726$6,000$247,204
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Terry AllisonSecretaryPT$12,000$12,000

Board Members and Trustees

NameTitle
Robert DockeyMaster
William RomerSenior Warden
John GowenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,997
Program Service Revenue
$15,834
Investment Income
$47,841
Other Revenue
$525
All Other Contributions
$1,997
Change in Net Assets
$-37,728
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$81,624
Salaries, Compensation, and Employee Benefits$14,252
Grants and Similar Amounts Paid$8,049
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$15,600
Conferences and Meetings---$13,971
Current Officers, Directors, Trustees, and Key Employees---$12,000
Fees for Service Investment Mgmnt Fees---$9,536
All Other Expenses---$8,824
Grants to Domestic Individuals---$6,000
Other Expenses$5,462--$5,462
Office Expenses---$3,215
Grants to Domestic Orgs---$2,049
Payroll Taxes---$1,352
Other Salaries and Wages---$900
Fees for Services Accounting---$438
Total Functional Expenses$0$0$0$103,925
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
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 Unity Lodge No.632 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.

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.

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 Unity 632
EIN
95-0731519
Address
3366 Adams Ave, San Diego, CA 92116

Signing Officer

Name
Thomas Boyer
Title
CFO
Phone
6195015515
Signed
2017-10-06

Organization Details

Principal Officer
Robert Dockey
Formed
1855
Legal Domicile
CA
Voting Board Members
239
Independent Board Members
237
Employees
2
Volunteers
257
Supplemental Narrative

Additional Explanations

Other or change in accounting method Part XII line 1

Accounting Method: Cash/Accrual The lodge is using accrual basis of accounting for membership dues receipts and payroll taxes; the rest of the lodge transactions are on a cash basis of accounting.

List of other expenses Part IX line 24E

Fraternal Expenses 2,342Ritual Expenses 2,342Youth Orders 1,089Relief Expenses 1,071Communnity Improvement 1,000Other Expenses 970Taxes and Other Government Charges 10

General explanation attachment

K. Form of Organization: Unincorporated Fraternal Organization

Financial Statement Notes

General Explanation Attachment

To support Masonic Fraternal Lodge of California Masons.

Raw XML Appendix348 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0To support Masonic Fraternal Lodge of California Masons.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0General Explanation Attachment
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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 Unity Lodge No.632 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/ExplanationTxt4Compensation of officer, the Secretary of the lodge, is determined and approved by the members of the lodge.
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/ExplanationTxt6Accounting Method: Cash/Accrual The lodge is using accrual basis of accounting for membership dues receipts and payroll taxes; the rest of the lodge transactions are on a cash basis of accounting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Fraternal Expenses 2,342Ritual Expenses 2,342Youth Orders 1,089Relief Expenses 1,071Communnity Improvement 1,000Other Expenses 970Taxes and Other Government Charges 10
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8K. Form 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/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other or change in accounting method Part XII line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8General explanation attachment
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Supporting Organization to F&AM Unity Lodge
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt03366 Adams Ave
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0San Diego
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
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IRS990/TotalRevenueGrp/ExclusionAmt047841
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt016359
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt066197
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IRS990/VotingMembersGoverningBodyCnt0239
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ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Thomas Boyer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum06195015515
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Free and Accepted Masons Unity 632
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0950731519
ReturnHeader/Filer/USAddress/AddressLine1Txt03366 Adams Ave
ReturnHeader/Filer/USAddress/CityNm0San Diego
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092116
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D9879DD57D772A639ED5C8D87161E149F029070D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D9879DD57D772A639ED5C8D87161E149F029070D
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId09462792017278g25i3nh
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-10-05
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0209.49.58.62
ReturnHeader/FilingSecurityInformation/IPDt02017-10-05
ReturnHeader/FilingSecurityInformation/IPTm016:23:49
ReturnHeader/ReturnTs02017-10-05T12:00:37-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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