Civic Intelligence

Free and Accepted Masons Amity Lodge 442

EIN 95-0751590 • 501(c)10 • San Diego, CA

Profile

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.

3366 Adams AveSan Diego, CA 92116
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

52nd percentile

0.00x

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

501(c)10 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.00x

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

501(c)10 • $1M-$5M nonprofits • Source year 2024

Net Margin

15th percentile

-33%

Higher net margin than 15% of similar nonprofits.

501(c)10 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$7,200

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

501(c)10 • $1M-$5M nonprofits • Source year 2024

Asset Growth

62nd percentile

7.0%

Faster asset growth than 62% of similar nonprofits.

501(c)10 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-94%

Faster revenue growth than 1% of similar nonprofits.

501(c)10 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,300,597

Up $280,334 (+7.0%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$4,300,597

Up $280,334 (+7.0%) from 2023

Revenue

Down

$193,015

Down $3,303,776 (-94%) from 2023

Expenses

Up

$256,514

Up $26,398 (+11%) from 2023

Net Income

Down

-$63,499

Down $3,330,174 (-102%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2014: $380,994Liabilities 2014: $02014Assets 2015: $376,033Liabilities 2015: $4092015Assets 2016: $416,646Liabilities 2016: $782Net Assets 2016: $415,8642016Assets 2017: $416,127Liabilities 2017: $886Net Assets 2017: $415,2412017Assets 2018: $395,169Liabilities 2018: $564Net Assets 2018: $394,6052018Assets 2019: $460,447Liabilities 2019: $1,573Net Assets 2019: $458,8742019Assets 2020: $489,440Liabilities 2020: $1,291Net Assets 2020: $488,1492020Assets 2021: $581,659Liabilities 2021: $0Net Assets 2021: $581,6592021Assets 2022: $495,882Liabilities 2022: $0Net Assets 2022: $495,8822022Assets 2023: $4,020,263Liabilities 2023: $0Net Assets 2023: $4,020,2632023Assets 2024: $4,300,597Liabilities 2024: $0Net Assets 2024: $4,300,5972024

Highlighted filing

2024

Assets$4,300,597
Liabilities$0
Net Assets$4,300,597

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $83,404Expenses 2014: $40,912Net Income 2014: $42,4922014Revenue 2015: $43,959Expenses 2015: $38,653Net Income 2015: $5,3062015Revenue 2016: $83,184Expenses 2016: $55,164Net Income 2016: $28,0202016Revenue 2017: $37,830Expenses 2017: $41,830Net Income 2017: -$4,0002017Revenue 2018: $44,545Expenses 2018: $39,434Net Income 2018: $5,1112018Revenue 2019: $59,138Expenses 2019: $50,058Net Income 2019: $9,0802019Revenue 2020: $50,840Expenses 2020: $49,844Net Income 2020: $9962020Revenue 2021: $74,638Expenses 2021: $29,963Net Income 2021: $44,6752021Revenue 2022: $52,303Expenses 2022: $55,978Net Income 2022: -$3,6752022Revenue 2023: $3,496,791Expenses 2023: $230,116Net Income 2023: $3,266,6752023Revenue 2024: $193,015Expenses 2024: $256,514Net Income 2024: -$63,4992024

Highlighted filing

2024

Revenue$193,015
Expenses$256,514
Net Income-$63,499

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 16, 2025
Return Version
2024v5.2
Gross Receipts
$343,195
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$4,020,263$4,300,597▲ $280,334
Investments in Publicly Traded Securities$2,245,925$2,733,656▲ $487,731
Investments Other Securities$1,494,480$1,494,480→ $0
Savings and Temporary Cash Investments$259,329$56,980▼ $202,349
Cash and Non-Interest-Bearing Accounts$20,179$15,131▼ $5,048
Total Assets$4,020,263$4,300,597▲ $280,334
Other Assets Total$350$350→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,020,263$4,300,597▲ $280,334
Total Liabilities and Net Assets / Fund Balance$4,020,263$4,300,597▲ $280,334

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$1,494,480--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Steven BumgarnerTreasurerPT$7,200$7,200

Board Members and Trustees

NameTitle
Reginald OcaJunior Warden
Fidel SorianoMaster
Eduardson EdnilaoSecretary
Alexander VerbrugghenSenior Warden
Revenue and Support

Revenue Composition

Contributions and Grants
$4,368
Program Service Revenue
$82,467
Investment Income
$105,535
Other Revenue
$645
All Other Contributions
$4,368
Change in Net Assets
$-63,499
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$147,897
Grants and Similar Amounts Paid$84,964
Salaries, Compensation, and Employee Benefits$23,653
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$72,950
Conferences and Meetings---$32,719
Occupancy---$26,400
All Other Expenses---$15,359
Fees for Service Investment Mgmnt Fees---$14,820
Other Salaries and Wages---$14,400
Grants to Domestic Individuals---$12,014
Current Officers, Directors, Trustees, and Key Employees---$7,200
Other Expenses$7,145--$7,145
Office Expenses---$6,977
Payroll Taxes---$2,053
Total Functional Expenses$0$0$0$256,514
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Normal Heights Temple AssociationSan Diego, CA501c2Building Operation and Maintenance$68,255
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 35% controlled entity
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
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 MW John R. Heisner Lodge 442 (formerly Free and Accepted Masons Amity Lodge 442) 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 lodge officers for review and approval. Once approved, the Controller/accountant 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 disclosures tatement. 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 MW John RHeisner No 442
EIN
95-0751590
In Care Of
% Steven Bumgarner
Phone
6195015515
Address
3366 Adams Ave, San Diego, CA 92116
Doing Business As
formerly F&AM Amity Lodge 442

Signing Officer

Name
Steven Bumgarner
Title
Treasurer
Phone
6195015515
Signed
2025-09-16

Organization Details

Principal Officer
Fidel Soriano
Formed
1914
Legal Domicile
CA
Voting Board Members
362
Independent Board Members
360
Employees
2
Volunteers
383
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Education and Training 6,200 Printing, Publications, Postage 5,346 Community Improvement 2,238 Youth Orders 1,200 Payroll processing Fee 375 Total $15,359

General explanation attachment

K. Form of organization - unincorporated fraternal organization accounting method:

Financial Statement Notes

Part V, Line 4-Intended uses of endowment funds

To support Masonic Fraternal Lodge of California Masons.

Raw XML Appendix387 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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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 MW John R. Heisner Lodge 442 (formerly Free and Accepted Masons Amity Lodge 442) 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 lodge officers for review and approval. Once approved, the Controller/accountant files the Form 990 with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4As required, annually, officer of the lodge signs a conflict of interest disclosures tatement. 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/ExplanationTxt8Education and Training 6,200 Printing, Publications, Postage 5,346 Community Improvement 2,238 Youth Orders 1,200 Payroll processing Fee 375 Total $15,359
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9K. FORM OF ORGANIZATION - UNINCORPORATED FRATERNAL ORGANIZATION ACCOUNTING METHOD:
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/PrimaryActivitiesTxt0Fraternal Association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Supporting Organization to F&AM MW John Heisner Lodge 442
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt13366 Adams Ave
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0San Francisco
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IRS990/TotalAssetsBOYAmt04020263
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IRS990/TotalAssetsGrp/BOYAmt04020263
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04368
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0256514
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04300597
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt082467
IRS990/TotalReportableCompFromOrgAmt07200
IRS990/TotalRevenueGrp/ExclusionAmt0106180
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt082467
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0193015
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0383
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IRS990/USAddress/AddressLine1Txt03366 Adams Ave
IRS990/USAddress/CityNm0San Diego
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IRS990/VotingMembersGoverningBodyCnt0362
IRS990/VotingMembersIndependentCnt0360
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVEN BUMGARNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06195015515
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Free and Accepted Masons MW John RHeisner No 442
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0950751590
ReturnHeader/Filer/InCareOfNm0% Steven Bumgarner
ReturnHeader/Filer/PhoneNum06195015515
ReturnHeader/Filer/USAddress/AddressLine1Txt03366 Adams Ave
ReturnHeader/Filer/USAddress/CityNm0San Diego
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092116
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/ReturnTs02025-09-17T16:05:33-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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