Civic Intelligence

Square and Compass Building Association of Downey

EIN 95-1748173 • 501(c)2 • Downey, CA

Profile

Square and Compass Building Association of Downey operates exclusively as a supporting organization of the Downey United Lodge No. 220, and exempt organization under 501(c)10

PO Box 220Downey, CA 90241
Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

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

501(c)2 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

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

501(c)2 • <$500k nonprofits • Source year 2024

Net Margin

53rd percentile

3.6%

Higher net margin than 53% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2024

Top Officer Pay

87th percentile

$35,750

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 19.6% of source-year revenue.

501(c)2 • <$500k nonprofits • Source year 2024

Asset Growth

59th percentile

-2.1%

Faster asset growth than 59% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

-16%

Faster revenue growth than 35% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$160,399

Down $3,427 (-2.1%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$160,399

Down $3,427 (-2.1%) from 2023

Revenue

Down

$181,953

Down $35,338 (-16%) from 2023

Expenses

Down

$175,380

Down $60,939 (-26%) from 2023

Net Income

Up

$6,573

Up $25,601 (+135%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $367,744Liabilities 2010: $11,000Net Assets 2010: $356,7442010Assets 2011: $402,003Liabilities 2011: $11,000Net Assets 2011: $391,0032011Assets 2012: $398,914Liabilities 2012: $6,000Net Assets 2012: $392,9142012Assets 2013: $347,720Liabilities 2013: $6,000Net Assets 2013: $341,7202013Assets 2014: $266,751Liabilities 2014: $6,0002014Assets 2015: $234,566Liabilities 2015: $56,0002015Assets 2016: $199,915Liabilities 2016: $56,000Net Assets 2016: $143,9152016Assets 2017: $167,890Liabilities 2017: $56,000Net Assets 2017: $111,8902017Assets 2018: $147,502Liabilities 2018: $56,000Net Assets 2018: $91,5022018Assets 2019: $137,038Liabilities 2019: $50,000Net Assets 2019: $87,0382019Assets 2020: $146,634Liabilities 2020: $50,000Net Assets 2020: $96,6342020Assets 2021: $207,820Liabilities 2021: $50,000Net Assets 2021: $157,8202021Assets 2022: $232,854Liabilities 2022: $50,000Net Assets 2022: $182,8542022Assets 2023: $163,826Liabilities 2023: $0Net Assets 2023: $163,8262023Assets 2024: $160,399Liabilities 2024: $0Net Assets 2024: $160,3992024

Highlighted filing

2024

Assets$160,399
Liabilities$0
Net Assets$160,399

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $63,147Expenses 2010: $63,989Net Income 2010: -$8422010Revenue 2011: $49,259Expenses 2011: $0Net Income 2011: $49,2592011Revenue 2012: $36,911Expenses 2012: $0Net Income 2012: $36,9112012Revenue 2013: -$23,194Expenses 2013: $0Net Income 2013: -$23,1942013Revenue 2014: $150,369Expenses 2014: $169,711Net Income 2014: -$19,3422014Revenue 2015: $125,124Expenses 2015: $207,309Net Income 2015: -$82,1852015Revenue 2016: $206,030Expenses 2016: $239,381Net Income 2016: -$33,3512016Revenue 2017: $199,055Expenses 2017: $226,080Net Income 2017: -$27,0252017Revenue 2018: $219,906Expenses 2018: $240,483Net Income 2018: -$20,5772018Revenue 2019: $215,960Expenses 2019: $226,424Net Income 2019: -$10,4642019Revenue 2020: $190,242Expenses 2020: $180,646Net Income 2020: $9,5962020Revenue 2021: $192,698Expenses 2021: $188,421Net Income 2021: $4,2772021Revenue 2022: $217,687Expenses 2022: $167,007Net Income 2022: $50,6802022Revenue 2023: $217,291Expenses 2023: $236,319Net Income 2023: -$19,0282023Revenue 2024: $181,953Expenses 2024: $175,380Net Income 2024: $6,5732024

Highlighted filing

2024

Revenue$181,953
Expenses$175,380
Net Income$6,573

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.00$1.60$1.82$1.75$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.00$1.64$2.17$2.36$0.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.33$0.50$1.83$2.18$1.67$0.51
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.08$0.50$1.58$1.93$1.88$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$0.50$0.97$1.90$1.81$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.50$0.87$2.16$2.26$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$0.56$0.92$2.20$2.40$0.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.68$0.56$1.12$1.99$2.26$0.27
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$0.56$1.44$2.06$2.39$0.33
2015Summary only. Only limited summary data is available for this year.$2.35$0.56$1.25$2.07$0.82
2014Summary only. Only limited summary data is available for this year.$2.67$0.06$1.50$1.70$0.19
2013Detailed filing. Detailed filing data is available for this year.$3.48$0.06$3.42$0.23$0.00$0.23
2012Summary only. Only limited summary data is available for this year.$3.99$0.06$3.93$0.37$0.00$0.37
2011Summary only. Only limited summary data is available for this year.$4.02$0.11$3.91$0.49$0.00$0.49
2010Summary only. Only limited summary data is available for this year.$3.68$0.11$3.57$0.63$0.64$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 4, 2025
Return Version
2024v5.2
Gross Receipts
$181,953
Mission and Program Overview

Mission

Square and Compass Building Association of Downey operates exclusively as a supporting organization of the Downey United Lodge No. 220, and exempt organization under 501(c)10

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$163,826$160,399▼ $3,427
Land, Buildings, and Equipment, Net$157,953$156,020▼ $1,933
Cash and Non-Interest-Bearing Accounts$5,873$4,379▼ $1,494
Total Assets$163,826$160,399▼ $3,427
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$163,826$160,399▼ $3,427
Total Liabilities and Net Assets / Fund Balance$163,826$160,399▼ $3,427

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$831,932$831,932
Land$142,489-$142,489
Equipment-$25,887$25,887
Leasehold Improvements$13,531$5,799$19,330
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gary PhillipsTreasurerBuilding ManagerPT$35,750$35,750

Board Members and Trustees

NameTitle
Howard PhillipsPresident
Raj ChampaneriVice President
David Mc LintockMemberDirector
Stephen WhiteSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$65,000
Program Service Revenue
$116,953
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$6,573
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$134,951
Salaries, Compensation, and Employee Benefits$40,429
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$103,749
Current Officers, Directors, Trustees, and Key Employees---$35,750
Insurance---$25,219
Payroll Taxes---$4,679
Office Expenses---$2,604
Depreciation Depletion---$1,933
Fees for Services Accounting---$644
Other Expenses$12--$12
Total Functional Expenses$0$0$0$175,380
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
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Gary Phillips, Director, and Howard Phillips, Vice-President, are brothers.

Members or stockholder classes and rights Part VI line 6

The sole member/owner of the Square and Cmpass Building Association of Downey is the F&AM Downey United Lodge No. 220.

Form 990 governing body review Part VI line 11

The Grand Lodge of F&AM 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 Hall Associations officers for review and final approval. The Hall Treasurer/Secretary signs the E-File authorization form. The Grand Lodge of California tax accountant E-Files the 990 and 199.

Conflict of interest policy compliance Part VI line 12C

As required, annually, officer of the Hall 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 disclosed the circumstances to the President. In the event the interested party in question is the president, the potential conflict is disclosed to the full members. The conflict of interest disclosure statements for officers are submitted to the members for review.

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
Square and Compass Building Association of Downey
EIN
95-1748173
In Care Of
% Gary Phillips
Phone
5628624176
Address
PO BOX 220, Downey, CA 90241

Signing Officer

Name
Gary Phillips
Title
Treasurer
Phone
5628624176
Signed
2025-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Howard Phillips
Formed
1923
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
1

Preparer

Firm
Grand Lodge of F&AM of California
Address
1111 California Street, San Francisco, CA 94108
Preparer
Maribel Pasamic
Phone
4152929126
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Other Changes in Net Assets/Fund Balances Amount Net Surplus Transferred to Downey United Lodge 220 $(10,000)

General explanation attachment

Part III - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS ORGANIZATIONS PRIMARY PURPOSE Square and Compass Building Association of Downey operates exclusively as a supporting organization of the Downey United Lodge No. 220, an exempt organization under 501(c)10. Square and Compass Building Association of Downeys exclusive purpose is to hold title to property, collect income thereform and turn over the entire amount thereof, less expenses, to the Downey United Lodge No. 220.

Raw XML Appendix342 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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IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Gary Phillips, Director, and Howard Phillips, Vice-President, are brothers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The sole member/owner of the Square and Cmpass Building Association of Downey is the F&AM Downey United Lodge No. 220.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Grand Lodge of F&AM 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 Hall Associations officers for review and final approval. The Hall Treasurer/Secretary signs the E-File authorization form. The Grand Lodge of California tax accountant E-Files the 990 and 199.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3As required, annually, officer of the Hall 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 disclosed the circumstances to the President. In the event the interested party in question is the president, 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/ExplanationTxt4Form 990 and other governing documents are available to the public at the lodge office. It will be available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Form 990 and other governing documents are available to the public at the lodge office. It will be available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Other Changes in Net Assets/Fund Balances Amount Net Surplus Transferred to Downey United Lodge 220 $(10,000)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Part III - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS ORGANIZATIONS PRIMARY PURPOSE Square and Compass Building Association of Downey operates exclusively as a supporting organization of the Downey United Lodge No. 220, an exempt organization under 501(c)10. Square and Compass Building Association of Downeys exclusive purpose is to hold title to property, collect income thereform and turn over the entire amount thereof, less expenses, to the Downey United Lodge No. 220.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7General explanation attachment
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-13
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ReturnHeader/ReturnTs02025-11-13T15:37:42-05:00
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