Civic Intelligence

Free and Accepted Masons Silvergate-Three Stars296

990 • Fiscal year 2017 • EIN 95-0751521

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

3795 Utah StSan Diego, CA 92104-3531

(619) 677-2475

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

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

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

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

Net Margin

42nd percentile

5.5%

Higher net margin than 42% of similar nonprofits.

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

Top Officer Pay

78th percentile

$5,150

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

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

Asset Growth

72nd percentile

8.2%

Faster asset growth than 72% of similar nonprofits.

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

Revenue Growth

88th percentile

95%

Faster revenue growth than 88% of similar nonprofits.

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

Assets

Up

$924,218

Up $70,205 (+8.2%) from 2016

Net Assets

Up

$923,800

Up $69,787 (+8.2%) from 2016

Liabilities

Up

$418

Up $418 from 2016

Revenue

Up

$134,901

Up $65,827 (+95%) from 2016

Expenses

Up

$127,474

Up $48,704 (+62%) from 2016

Net Income

Up

$7,427

Up $17,123 (+177%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $600,376Liabilities 2011: $13,215Net Assets 2011: $587,1612011Assets 2016: $854,013Liabilities 2016: $0Net Assets 2016: $854,0132016Assets 2017: $924,218Liabilities 2017: $418Net Assets 2017: $923,8002017Assets 2018: $822,584Liabilities 2018: $1,494Net Assets 2018: $821,0902018Assets 2019: $973,541Liabilities 2019: $2,405Net Assets 2019: $971,1362019Assets 2020: $963,741Liabilities 2020: $2,292Net Assets 2020: $961,4492020Assets 2021: $1,089,873Liabilities 2021: $3,075Net Assets 2021: $1,086,7982021Assets 2022: $920,977Liabilities 2022: $4,398Net Assets 2022: $916,5792022Assets 2023: $939,483Liabilities 2023: $4,521Net Assets 2023: $934,9622023Assets 2024: $941,482Liabilities 2024: $4,437Net Assets 2024: $937,0452024

Highlighted filing

2017

Assets$924,218
Liabilities$418
Net Assets$923,800

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $51,906Expenses 2011: $108,162Net Income 2011: -$56,2562011Revenue 2016: $69,074Expenses 2016: $78,770Net Income 2016: -$9,6962016Revenue 2017: $134,901Expenses 2017: $127,474Net Income 2017: $7,4272017Revenue 2018: $103,820Expenses 2018: $142,905Net Income 2018: -$39,0852018Revenue 2019: $108,713Expenses 2019: $125,822Net Income 2019: -$17,1092019Revenue 2020: $90,271Expenses 2020: $105,222Net Income 2020: -$14,9512020Revenue 2021: $148,686Expenses 2021: $128,361Net Income 2021: $20,3252021Revenue 2022: $106,152Expenses 2022: $159,333Net Income 2022: -$53,1812022Revenue 2023: $109,215Expenses 2023: $133,838Net Income 2023: -$24,6232023Revenue 2024: $129,322Expenses 2024: $170,349Net Income 2024: -$41,0272024

Highlighted filing

2017

Revenue$134,901
Expenses$127,474
Net Income$7,427
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 6, 2018
Return Version
2017v2.2
Gross Receipts
$401,112
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$854,013$923,800▲ $69,787
Investments in Publicly Traded Securities$711,893$816,734▲ $104,841
Investments Other Securities$62,000$62,000→ $0
Savings and Temporary Cash Investments$58,000--
Cash and Non-Interest-Bearing Accounts$8,620$33,484▲ $24,864
Land, Buildings, and Equipment, Net$13,500$12,000▼ $1,500
Total Assets$854,013$924,218▲ $70,205
Liabilities
Other Liabilities-$418-
Total Liabilities$0$418▲ $418
Net Assets / Fund Balance
Total Net Assets Fund Balance$854,013$923,800▲ $69,787
Total Liabilities and Net Assets / Fund Balance$854,013$924,218▲ $70,205

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,000$3,000-
Other Securities$62,000--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$107,350$10,771▲ $16,413-$134,534
2016$98,747-▲ $8,603-$107,350
2015$105,671$1,649▼ $2,845$5,728$98,747
Compensation and Service Providers

Employees

NameTitleBaseTotal
Mario S RanteSecretary$5,150$5,150

Board Members and Trustees

NameTitle
Caesare TorresJunior Warden
Arthur ColomaMaster
Patrick G CarreonSenior Warden
Herodito M EdraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,190
Program Service Revenue
$65,334
Investment Income
$54,317
Other Revenue
$60
All Other Contributions
$15,190
Change in Net Assets
$7,427
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$74,569
Grants and Similar Amounts Paid$43,800
Salaries, Compensation, and Employee Benefits$9,105
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$43,800
All Other Expenses---$12,539
Conferences and Meetings---$11,207
Fees for Service Investment Mgmnt Fees---$7,558
Occupancy---$6,000
Current Officers, Directors, Trustees, and Key Employees---$5,150
Other Expenses$3,625--$3,625
Office Expenses---$3,524
Payroll Taxes---$1,979
Other Salaries and Wages---$1,976
Fees for Services Other---$1,314
Total Functional Expenses$0$0$0$127,474
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Silver Gate-Three Stars Hall AssnSan Diego, CA501c2Building Operation and Maintenance$41,000
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
Deferred Income$418
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 Silver Gate-Three Stars Lodge 296 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 SilverGate-Three Stars296
EIN
95-0751521
Address
3795 Utah St, San Diego, CA 92104-3531

Signing Officer

Name
Thomas Boyer
Title
CFO
Phone
4152929133
Signed
2018-04-06

Organization Details

Principal Officer
Arthur Coloma
Formed
1898
Legal Domicile
CA
Voting Board Members
376
Independent Board Members
373
Employees
3
Volunteers
385
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Ritual Expenses $3,522Fraternal Expenses 2,900Relief 2,800Depreciation Expenses 1,500Public School Observance 1,500Miscellaneous Expenses 312Bank Fees 5Total $12,539

General explanation attachment

K. Form of Organization: Unincorporated Fraternal Organization

Financial Statement Notes

Endowment funds intended uses (Part V, line 4)

To support Masonic Fraternal Lodge of California Masons.

Raw XML Appendix388 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/USAddress/CityNm0San Diego
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd0921043531
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0Actual
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.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Monitoring procedures (Part I, line 2)
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 Silver Gate-Three Stars Lodge 296 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/ExplanationTxt8Ritual Expenses $3,522Fraternal Expenses 2,900Relief 2,800Depreciation Expenses 1,500Public School Observance 1,500Miscellaneous Expenses 312Bank Fees 5Total $12,539
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9K. 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/FormAndLineReferenceDesc8List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9General explanation attachment
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0F&AM Silver Gate-Three Stars 296
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Silver Gate Three Stars Hall Assn
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0951958600
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Supporting Organization to F&AM Silver Gate-Three Stars 296
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt03795 Utah St
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0San Diego
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0921043531
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0854013
IRS990/TotalAssetsEOYAmt0924218
IRS990/TotalAssetsGrp/BOYAmt0854013
IRS990/TotalAssetsGrp/EOYAmt0924218
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015190
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0127474
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0418
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0418
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0854013
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0923800
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt065334
IRS990/TotalReportableCompFromOrgAmt05150
IRS990/TotalRevenueGrp/ExclusionAmt054317
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt065394
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0134901
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0385
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0854013
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0924218
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0376
IRS990/VotingMembersIndependentCnt0373
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Thomas Boyer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum04152929133
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Free and Accepted Masons SilverGate-Three Stars296
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0950751521
ReturnHeader/Filer/USAddress/AddressLine1Txt03795 Utah St
ReturnHeader/Filer/USAddress/CityNm0San Diego
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0921043531
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D9879DD57D772A639ED5C8D87161E149F029070D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D9879DD57D772A639ED5C8D87161E149F029070D
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId09462792018100xibf2b0
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-04-10
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0209.49.58.62
ReturnHeader/FilingSecurityInformation/IPDt02018-04-10
ReturnHeader/FilingSecurityInformation/IPTm018:55:24
ReturnHeader/ReturnTs02018-04-03T15:18:56-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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