Civic Intelligence

Free and Accepted Masons Gateway Lodge 339

EIN 95-0756195 • 501(c)10 • Brea, 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.

500 E Imperial HwyBrea, CA 92821-5564
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

99th percentile

97%

Higher net margin than 99% of similar nonprofits.

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

Top Officer Pay

66th percentile

$3,600

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

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

Asset Growth

99th percentile

353%

Faster asset growth than 99% of similar nonprofits.

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

Revenue Growth

100th percentile

11255%

Faster revenue growth than 100% of similar nonprofits.

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

Assets

Up

$1,541,179

Up $1,200,591 (+353%) from 2023

Liabilities

Down

$0

Down $2,856 (-100%) from 2023

Net Assets

Up

$1,541,179

Up $1,203,447 (+356%) from 2023

Revenue

Up

$1,225,609

Up $1,214,815 (+11255%) from 2023

Expenses

Down

$40,586

Down $4,954 (-11%) from 2023

Net Income

Up

$1,185,023

Up $1,219,769 (+3511%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $508,240Liabilities 2011: $0Net Assets 2011: $508,2402011Assets 2012: $513,691Liabilities 2012: $0Net Assets 2012: $513,6912012Assets 2013: $509,161Liabilities 2013: $0Net Assets 2013: $509,1612013Assets 2014: $423,511Liabilities 2014: $0Net Assets 2014: $423,5112014Assets 2018: $307,433Liabilities 2018: $0Net Assets 2018: $307,4332018Assets 2019: $295,508Liabilities 2019: $0Net Assets 2019: $295,5082019Assets 2020: $423,920Liabilities 2020: $50Net Assets 2020: $423,8702020Assets 2021: $436,916Liabilities 2021: $29Net Assets 2021: $436,8872021Assets 2022: $316,441Liabilities 2022: $0Net Assets 2022: $316,4412022Assets 2023: $340,588Liabilities 2023: $2,856Net Assets 2023: $337,7322023Assets 2024: $1,541,179Liabilities 2024: $0Net Assets 2024: $1,541,1792024

Highlighted filing

2024

Assets$1,541,179
Liabilities$0
Net Assets$1,541,179

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $52,271Expenses 2011: $49,677Net Income 2011: $2,5942011Revenue 2012: $43,314Expenses 2012: $37,863Net Income 2012: $5,4512012Revenue 2013: $36,045Expenses 2013: $40,575Net Income 2013: -$4,5302013Revenue 2014: $826,551Expenses 2014: $48,770Net Income 2014: $777,7812014Revenue 2018: $3,982Expenses 2018: $44,997Net Income 2018: -$41,0152018Revenue 2019: $20,572Expenses 2019: $46,281Net Income 2019: -$25,7092019Revenue 2020: $27,124Expenses 2020: $39,117Net Income 2020: -$11,9932020Revenue 2021: $54,626Expenses 2021: $45,976Net Income 2021: $8,6502021Revenue 2022: -$7,128Expenses 2022: $76,219Net Income 2022: -$83,3472022Revenue 2023: $10,794Expenses 2023: $45,540Net Income 2023: -$34,7462023Revenue 2024: $1,225,609Expenses 2024: $40,586Net Income 2024: $1,185,0232024

Highlighted filing

2024

Revenue$1,225,609
Expenses$40,586
Net Income$1,185,023

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 2, 2025
Return Version
2024v5.2
Gross Receipts
$1,323,297
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$337,732$1,541,179▲ $1,203,447
Savings and Temporary Cash Investments$9,855$1,196,473▲ $1,186,618
Investments in Publicly Traded Securities$327,687$336,317▲ $8,630
Cash and Non-Interest-Bearing Accounts$1,546$8,389▲ $6,843
Accounts Receivable$1,500--
Total Assets$340,588$1,541,179▲ $1,200,591
Liabilities
Deferred Revenue$2,856--
Total Liabilities$2,856$0▼ $2,856
Net Assets / Fund Balance
Total Net Assets Fund Balance$337,732$1,541,179▲ $1,203,447
Total Liabilities and Net Assets / Fund Balance$340,588$1,541,179▲ $1,200,591
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Charles StreitzSecretaryPT$3,600$3,600

Board Members and Trustees

NameTitle
George BoydJunior Warden
Gus SalloumMaster
Robert FloraSenior Warden
Shanmuganathan KulasingamTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$771
Program Service Revenue
$14,645
Investment Income
$25,193
Other Revenue
$1,185,000
All Other Contributions
$771
Change in Net Assets
$1,185,023
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$33,910
Salaries, Compensation, and Employee Benefits$3,955
Grants and Similar Amounts Paid$2,721
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$9,000
Conferences and Meetings---$4,926
Fees for Service Investment Mgmnt Fees---$4,066
Current Officers, Directors, Trustees, and Key Employees---$3,600
Grants to Domestic Orgs---$2,721
Office Expenses---$2,175
All Other Expenses---$534
Other Expenses$423--$423
Payroll Taxes---$355
Total Functional Expenses$0$0$0$40,586
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 Gateway Lodge No 339 is a subordinate lodge of the Grand Lodge of California. The Grand Lodge of California has assumed the responsibility for the filing of all the tax returns for all its subordinate lodges starting the tax period 2013 to ensure compliance of all its subordinate lodges.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 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 Brea Lodge 339
EIN
95-0756195
In Care Of
% Charles Streitz
Phone
7142561452
Address
500 E Imperial Hwy, Brea, CA 92821-5564
Doing Business As
Formerly Gateway Lodge 339 FAM

Signing Officer

Name
Charles Streitz
Title
Secretary
Phone
7142561452
Signed
2025-09-02

Organization Details

Principal Officer
Gus Salloum
Formed
1997
Legal Domicile
CA
Voting Board Members
109
Independent Board Members
108
Employees
1
Volunteers
116
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Bank Fees $235Payroll processing Fee 224Youth Orders 75Total $534

General explanation attachment

K. Form or Organization - Fraternal Unincorporated OrganizationPart III. Statement of Program Accomplishments What is the organizations primary exempt purpose.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.Freemasonry in california is a relevant and respected organization - both inside and outside of the Fraternity. Through our culture of Philanthropy, we make a profound difference in the lives of our members and in California communities. We are engaged in the worldwide principles and fellowship of Freemasonry. Part VII Miscellaneous RevenueReceipts from Gateway Building Association from sale of building - 1,185,000

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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 Gateway Lodge No 339 is a subordinate lodge of the Grand Lodge of California. The Grand Lodge of California has assumed the responsibility for the filing of all the tax returns for all its subordinate lodges starting the tax period 2013 to ensure compliance of all its subordinate lodges.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 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/ExplanationTxt8Bank Fees $235Payroll processing Fee 224Youth Orders 75Total $534
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9K. Form or Organization - Fraternal Unincorporated OrganizationPart III. Statement of Program Accomplishments What is the organizations primary exempt purpose.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.Freemasonry in california is a relevant and respected organization - both inside and outside of the Fraternity. Through our culture of Philanthropy, we make a profound difference in the lives of our members and in California communities. We are engaged in the worldwide principles and fellowship of Freemasonry. Part VII Miscellaneous RevenueReceipts from Gateway Building Association from sale of building - 1,185,000
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/DisregardedEntityName/BusinessNameLine1Txt0Grand Lodge of F&AM of California
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Gateway Building Association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0940487790
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1956100396
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Fraternal Association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Supporting organization of F&AM Gateway Lodge 339
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01111 California St
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1500 E Imperial Highway
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0San Francisco
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Brea
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IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0340588
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IRS990/TotalAssetsGrp/EOYAmt01541179
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0771
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt040586
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02856
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0337732
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01541179
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt014645
IRS990/TotalReportableCompFromOrgAmt03600
IRS990/TotalRevenueGrp/ExclusionAmt01210193
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt014645
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01225609
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0116
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0340588
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01541179
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0500 E Imperial Hwy
IRS990/USAddress/CityNm0Brea
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0928215564
IRS990/VotingMembersGoverningBodyCnt0109
IRS990/VotingMembersIndependentCnt0108
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES STREITZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/PhoneNum07142561452
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Free and Accepted Masons Brea Lodge 339
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0950756195
ReturnHeader/Filer/InCareOfNm0% Charles Streitz
ReturnHeader/Filer/PhoneNum07142561452
ReturnHeader/Filer/USAddress/AddressLine1Txt0500 E Imperial Hwy
ReturnHeader/Filer/USAddress/CityNm0Brea
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0928215564
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/ReturnTs02025-09-02T13:49:50-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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