Liabilities / Assets
24th percentile
Higher debt load relative to assets than 24% of similar nonprofits.
Free and Accepted Masons Ionic Composite No 520
990 • Fiscal year 2022 • EIN 95-0866983
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
22nd percentile
Higher debt load relative to revenue than 22% of similar nonprofits.
Net Margin
97th percentile
Higher net margin than 97% of similar nonprofits.
Top Officer Pay
34th percentile
Higher top officer pay than 34% of similar nonprofits.
Top officer pay equals 0.1% of source-year revenue.
Asset Growth
99th percentile
Faster asset growth than 99% of similar nonprofits.
Revenue Growth
100th percentile
Faster revenue growth than 100% of similar nonprofits.
Balance Sheet
Assets
Up$6,322,655
Up $5,611,019 (+788%) from 2021
Net Assets
Up$6,322,630
Up $5,611,014 (+788%) from 2021
Liabilities
Up$25
Up $5 (+25%) from 2021
Revenue And Expenses
Revenue
Up$6,303,748
Up $6,232,233 (+8715%) from 2021
Expenses
Up$148,134
Up $101,100 (+215%) from 2021
Net Income
Up$6,155,614
Up $6,131,133 (+25044%) from 2021
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2022 to Dec 31, 2022
- Signed
- May 10, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $6,673,797
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $711,616 | $6,322,630 | ▲ $5,611,014 |
| Investments in Publicly Traded Securities | $420,626 | $6,162,226 | ▲ $5,741,600 |
| Investments Other Securities | $222,000 | - | - |
| Cash and Non-Interest-Bearing Accounts | $22,803 | $105,207 | ▲ $82,404 |
| Savings and Temporary Cash Investments | $43,138 | $38,178 | ▼ $4,960 |
| Accounts Receivable | $2,931 | $16,907 | ▲ $13,976 |
| Total Assets | $711,636 | $6,322,655 | ▲ $5,611,019 |
| Other Assets Total | $138 | $137 | ▼ $1 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | - | $25 | - |
| Other Liabilities | $20 | - | - |
| Total Liabilities | $20 | $25 | ▲ $5 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $711,616 | $6,322,630 | ▲ $5,611,014 |
| Total Liabilities and Net Assets / Fund Balance | $711,636 | $6,322,655 | ▲ $5,611,019 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $137 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2022 | $69,803 | $2,035 | ▼ $11,022 | $2,600 | $58,216 |
| 2021 | $65,127 | - | ▲ $7,076 | $2,400 | $69,803 |
| 2020 | $62,697 | - | ▲ $4,731 | $2,301 | $65,127 |
| 2019 | $53,097 | - | ▲ $9,600 | - | $62,697 |
| 2018 | $56,771 | - | ▼ $2,822 | $852 | $53,097 |
Compensation and Service Providers
Employees
| Name | Title | Base | Total |
|---|---|---|---|
| Kyle Ware | Secretary | $8,400 | $8,400 |
Board Members and Trustees
| Name | Title |
|---|---|
| Jeffrey Bear | Junior Warden |
| Jacob Gershbock | Master |
| Steven Resnick | Senior Warden |
| Bernhard Morse | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $770
- Program Service Revenue
- $43,351
- Investment Income
- $6,259,627
- Other Revenue
- $0
- All Other Contributions
- $770
- Change in Net Assets
- $6,155,614
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $109,845 |
| Grants and Similar Amounts Paid | $27,750 |
| Salaries, Compensation, and Employee Benefits | $10,539 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | - | - | - | $27,750 |
| Occupancy | - | - | - | $23,963 |
| Office Expenses | - | - | - | $16,297 |
| Conferences and Meetings | - | - | - | $11,887 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $8,400 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $7,091 |
| All Other Expenses | - | - | - | $4,048 |
| Other Expenses | $2,914 | - | - | $2,914 |
| Other Salaries and Wages | - | - | - | $1,200 |
| Payroll Taxes | - | - | - | $939 |
| Total Functional Expenses | $0 | $0 | $0 | $148,134 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| California Masonic Foundation | San Francisco, CA | 501c3 | Lets Write the Future Campaign | $24,750 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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 coduct 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
“Ionic Composite Lodge 520 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 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 Ionic Composite No 520
- EIN
- 95-0866983
- Address
- 2244 Westwood Blvd, Los Angeles, CA 90064
Signing Officer
- Name
- Bernhard Morse
- Title
- Treasurer
- Phone
- 3106572628
- Signed
- 2023-05-10
Organization Details
- Principal Officer
- Jacob Gershbock
- Formed
- 1869
- Legal Domicile
- CA
- Voting Board Members
- 197
- Independent Board Members
- 195
- Employees
- 2
- Volunteers
- 236
Supplemental Narrative
Additional Explanations
List of other expenses Part IX line 24E
“Printing, Publication, Postage $1,713Fraternal Expenses 1,652Youth Orders 400Bank Fees 283Total $4,048”
Financial Statement Notes
Endowment funds intended uses (Part V, line 4)
“To support Masonic Fraternal Lodge of California Masons.”
Raw XML Appendix397 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.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 25 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 2931 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 16907 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AllOtherContributionsAmt | 0 | 770 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 4048 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Jacob Gershbock |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3106572628 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2244 Westwood Blvd |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Los Angeles |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 90064 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 22803 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 105207 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 8400 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 11887 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
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| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 27750 |
| IRS990/CYInvestmentIncomeAmt | 0 | 6259627 |
| IRS990/CYOtherExpensesAmt | 0 | 109845 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | 6155614 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 10539 |
| IRS990/CYTotalExpensesAmt | 0 | 148134 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 6303748 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | Freemasonry in California is a relevant and respected organization - both inside and outside of the fraternity. Through our culutre of Philanthropy, we make a profound difference in the lives of our members and in California communites. We are engaged in the worldwide principles and fellowship of Freemasonry. |
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| IRS990/DisregardedEntityInd | 0 | false |
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| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 7091 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Kyle Ware |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Jeffrey Bear |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Bernhard Morse |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Jacob Gershbock |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Steven Resnick |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 8400 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Junior Warden |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Master |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Senior Warden |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1869 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 6143140 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 25 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 197 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 27750 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 6365140 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 148074 |
| IRS990/GrossReceiptsAmt | 0 | 6673797 |
| IRS990/GroupExemptionNum | 0 | 0214 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 195 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 116462 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 116462 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 222000 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 420626 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 6162226 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 222000 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 148049 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | true |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 711616 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6322630 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 6143165 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 6143165 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -543856 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 23963 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 16297 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 138 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 137 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Program Expenses 100Annivers |
| IRS990/OtherExpensesGrp/Desc | 1 | Per Capita Fees |
| IRS990/OtherExpensesGrp/Desc | 2 | Ritual Expenses |
| IRS990/OtherExpensesGrp/Desc | 3 | Education and Training |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 28601 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 10839 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 4205 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 2914 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 28601 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 10839 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 4205 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2914 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 20 |
| IRS990/OtherOrganizationDsc | 0 | See Sched O |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1200 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 939 |
| IRS990/PoliciesReferenceChaptersInd | 0 | true |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | Jacob Gershbock |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -744 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Membership Dues |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Program Revenue |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 38070 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 5281 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 597 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 7700 |
| IRS990/PYInvestmentIncomeAmt | 0 | 30794 |
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| IRS990/PYOtherRevenueAmt | 0 | 3452 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 36672 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 24481 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 9197 |
| IRS990/PYTotalExpensesAmt | 0 | 47034 |
| IRS990/PYTotalRevenueAmt | 0 | 71515 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 6155614 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 711616 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 6322630 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 43138 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 38178 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 69803 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 2035 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 58216 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -11022 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 2600 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 65127 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 69803 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 7076 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 2400 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 62697 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 65127 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 4731 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 2301 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 53097 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 62697 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 9600 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 56771 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 53097 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -2822 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 852 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | true |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 137 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Child ID Equipment |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 1.00000 |
| IRS990ScheduleD/RelatedOrgListSchRInd | 0 | true |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | To support Masonic Fraternal Lodge of California Masons. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Endowment funds intended uses (Part V, line 4) |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 137 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 24750 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501c3 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | Lets Write the Future Campaign |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | California Masonic Foundation |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 237013074 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 1111 California Street |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | San Francisco |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 94108 |
| IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc | 0 | Actual |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | All grants are approved by the members on their stated meeting and documented in the minutes of meeting. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Monitoring procedures (Part I, line 2) |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Elected officers shall be elected by written ballot or by majority vote at the annual meeting of the lodge. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Members of the lodge shall meet each month at the stated meeting to coduct whatever business may properly come before them. Any governance decision must be approved by the Lodge members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Ionic Composite Lodge 520 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/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Compensation of officer, the Secretary of the lodge, is determined and approved by the members of the lodge. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Form 990 and other governing documents are available to the public at the lodge office. It will be available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Form 990 and other governing documents are available to the public at the lodge office. It will be available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Printing, Publication, Postage $1,713Fraternal Expenses 1,652Youth Orders 400Bank Fees 283Total $4,048 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Members or stockholder classes and rights Part VI line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Member election for additional members Part VI line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Governing body decisions Part VI line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990 availability to public Part VI line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | List of other expenses Part IX line 24e |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | true |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | Ionic Composite Lodge 520 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Ionic Composite Hall Association |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | Masons Grand Lodge of California |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 940487790 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501C2 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501 c10 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | Supporting Organization to Ionic Composite Lodge 520 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | Fraternal Association |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 1122 S La Cienega Blvd |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 1111 California Street |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | Los Angeles |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | San Francisco |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 900352500 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 94108 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | true |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | true |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 711636 |
| IRS990/TotalAssetsEOYAmt | 0 | 6322655 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 711636 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 6322655 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 770 |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 148134 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 20 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 25 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 20 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 25 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 711616 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 6322630 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 43351 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 8400 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 6259627 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 43351 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 6303748 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 236 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 711636 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 6322655 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationOtherInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 197 |
| IRS990/VotingMembersIndependentCnt | 0 | 195 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd | 0 | 00 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Bernhard Morse |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3106572628 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-05-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Free and Accepted Masons Ionic Composite No 520 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FREE |
| ReturnHeader/Filer/EIN | 0 | 950866983 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2244 Westwood Blvd |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Los Angeles |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 90064 |
| ReturnHeader/ReturnTs | 0 | 2023-05-10T15:13:58-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | Bernhard |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | Morse |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-12-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $6,322,655
- Liabilities
- $25
- Net assets
- $6,322,630
- Revenue
- $6,303,748
- Expenses
- $148,134
- Net income
- $6,155,614