Civic Intelligence

Free and Accepted Masons Unity 632

990 • Fiscal year 2018 • EIN 95-0731519

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 06, 2019

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

58th percentile

0.00x

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

2018 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

62nd percentile

0.08x

Higher debt load relative to revenue than 62% of similar nonprofits.

2018 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2018

Net Margin

5th percentile

-105%

Higher net margin than 5% of similar nonprofits.

2018 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

77th percentile

$12,000

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 12.0% of source-year revenue.

2018 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2018

Asset Growth

21st percentile

-7.3%

Faster asset growth than 21% of similar nonprofits.

2018 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

80th percentile

38%

Faster revenue growth than 80% of similar nonprofits.

2018 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$2,594,617

Down $205,337 (-7.3%) from 2017

Net Assets

Down

$2,586,835

Down $204,761 (-7.3%) from 2017

Liabilities

Down

$7,782

Down $576 (-6.9%) from 2017

Revenue

Up

$99,880

Up $27,343 (+38%) from 2017

Expenses

Up

$204,641

Up $56,504 (+38%) from 2017

Net Income

Down

-$104,761

Down $29,161 (-39%) from 2017

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

2018

Assets$2,594,617
Liabilities$7,782
Net Assets$2,586,835

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

2018

Revenue$99,880
Expenses$204,641
Net Income-$104,761
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 6, 2019
Return Version
2018v3.1
Gross Receipts
$327,342
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$2,791,596$2,586,835▼ $204,761
Investments in Publicly Traded Securities$1,761,117$1,491,579▼ $269,538
Investments Other Securities$1,031,054$1,096,054▲ $65,000
Cash and Non-Interest-Bearing Accounts$6,809$5,953▼ $856
Savings and Temporary Cash Investments$400$924▲ $524
Prepaid Expenses and Deferred Charges$467--
Total Assets$2,799,954$2,594,617▼ $205,337
Other Assets Total$107$107→ $0
Liabilities
Deferred Revenue$8,358$5,331▼ $3,027
Accounts Payable and Accrued Expenses-$1,868-
Other Liabilities-$583-
Total Liabilities$8,358$7,782▼ $576
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,791,596$2,586,835▼ $204,761
Total Liabilities and Net Assets / Fund Balance$2,799,954$2,594,617▼ $205,337

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$1,096,054--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$269,162$8,735▼ $5,381$6,000$266,516
2017$247,204$2,484▲ $24,474$5,000$269,162
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
Thomas BoyerCFO
Kevin S MonahanJunior Warden
William J RomerMaster
Steven H BumgarnerSenior Warden
John GowenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,733
Program Service Revenue
$37,355
Investment Income
$60,436
Other Revenue
$356
All Other Contributions
$1,733
Change in Net Assets
$-104,761
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$97,137
Grants and Similar Amounts Paid$93,355
Salaries, Compensation, and Employee Benefits$14,149
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$87,355
Occupancy---$21,000
All Other Expenses---$19,903
Conferences and Meetings---$14,960
Current Officers, Directors, Trustees, and Key Employees---$12,000
Fees for Service Investment Mgmnt Fees---$9,470
Grants to Domestic Individuals---$6,000
Other Expenses$5,649--$5,649
Office Expenses---$1,873
Payroll Taxes---$1,489
Other Salaries and Wages---$660
Fees for Services Accounting---$40
Total Functional Expenses$0$0$0$204,641
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Normal Heights Temple AssociationSan Diego, CA501c2Hall Operation and Maintenance$76,249
California Masonic FoundationSan Francisco, CA501c3Lets Write the Future Campaign$10,000
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
Payroll liabilities$583
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.

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

Signing Officer

Name
Thomas Boyer
Title
CFO
Phone
4152929133
Signed
2019-09-06

Organization Details

Principal Officer
William J Romer
Formed
1855
Legal Domicile
CA
Voting Board Members
215
Independent Board Members
213
Employees
2
Volunteers
228
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

Printing, Publications, and Postage 4,957Education and Training 4,625Youth Orders 3,679Fraternal Expenses 2,519Taxes and Other Govt Charges 2,217Community Improvement 1,700Miscellaneous Expenses 120Accounting/Tax Fees 76Bank Fees 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 AppendixShowing 400 of 435 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/CYEndwmtFundGrp/OtherExpendituresAmt06000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0247204
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt02484
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0269162
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt024474
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt05000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0231702
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt03776
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0247204
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll liabilities
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IRS990ScheduleD/OtherSecuritiesGrp/Desc0Hall Association Shares
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.40000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0To support Masonic Fraternal Lodge of California Masons.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0General Explanation Attachment
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.60000
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IRS990ScheduleD/TotalLiabilityAmt0583
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0Actual
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IRS990ScheduleI/RecipientTable/CashGrantAmt110000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501c2
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501c3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Hall Operation and Maintenance
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1Lets Write the Future Campaign
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Normal Heights Temple Association
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1California Masonic Foundation
IRS990ScheduleI/RecipientTable/RecipientEIN0956066589
IRS990ScheduleI/RecipientTable/RecipientEIN1237013074
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt03366 Adams Ave
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt11111 California Street
IRS990ScheduleI/RecipientTable/USAddress/CityNm0San Diego
IRS990ScheduleI/RecipientTable/USAddress/CityNm1San Francisco
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1CA
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IRS990ScheduleI/RecipientTable/USAddress/ZIPCd194108
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0ActualCost
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc1Actual
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0All grants are approved by the members on their stated meeting and documented in the minutes of the meeting. Grant to the Hall Association is based on the request and/or specific needs of the Hall Association.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Monitoring procedures (Part I, line 2)
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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/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/ExplanationTxt8Accounting 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/ExplanationTxt9Printing, Publications, and Postage 4,957Education and Training 4,625Youth Orders 3,679Fraternal Expenses 2,519Taxes and Other Govt Charges 2,217Community Improvement 1,700Miscellaneous Expenses 120Accounting/Tax Fees 76Bank Fees 10
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10K. 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/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/FormAndLineReferenceDesc8Other or change in accounting method Part XII line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10General explanation attachment
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0F&AM Unity Lodge 632
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Normal Heights Temple Association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Grand Lodge of California F&AM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0956066589
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1940487790
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501c10
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Supporting Organization to F&AM Unity Lodge 632
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Fraternal Organization
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt03366 Adams Ave
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11111 California Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0San Diego
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1San Francisco
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt099880
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0228

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