Civic Intelligence

San Fernando Lodge Building Association

EIN 95-1854564 • 501(c)2 • San Fernando, CA

Profile

San Fernando Lodge Building Association operates exculsively as a supporting organization of the San Fernando Lodge No. 343, an exempt organization under 501(c)10.

1112 N Maclay AvenueSan Fernando, CA 91340
Siviq Scores

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

Liabilities / Assets

51st percentile

0.02x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)2 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.04x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)2 • $500k-$1M nonprofits • Source year 2024

Net Margin

53rd percentile

13%

Higher net margin than 53% of similar nonprofits.

501(c)2 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)2 • $500k-$1M nonprofits • Source year 2024

Asset Growth

25th percentile

-5.0%

Faster asset growth than 25% of similar nonprofits.

501(c)2 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

24%

Faster revenue growth than 72% of similar nonprofits.

501(c)2 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$680,977

Down $35,656 (-5.0%) from 2023

Liabilities

Down

$10,906

Down $9,142 (-46%) from 2023

Net Assets

Down

$670,071

Down $26,514 (-3.8%) from 2023

Revenue

Up

$273,293

Up $52,762 (+24%) from 2023

Expenses

Up

$236,807

Up $64,713 (+38%) from 2023

Net Income

Down

$36,486

Down $11,951 (-25%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $21,714Liabilities 2011: $02011Assets 2012: $6,257Liabilities 2012: $02012Assets 2013: $10,937Liabilities 2013: $02013Assets 2014: $1Liabilities 2014: $02014Assets 2015: $1Liabilities 2015: $02015Assets 2016: $668,877Liabilities 2016: $0Net Assets 2016: $668,8772016Assets 2017: $645,018Liabilities 2017: $3,410Net Assets 2017: $641,6082017Assets 2018: $605,271Liabilities 2018: $2,175Net Assets 2018: $603,0962018Assets 2019: $582,874Liabilities 2019: $5,077Net Assets 2019: $577,7972019Assets 2020: $1,018,521Liabilities 2020: $39,306Net Assets 2020: $979,2152020Assets 2021: $694,525Liabilities 2021: $41,209Net Assets 2021: $653,3162021Assets 2022: $712,589Liabilities 2022: $44,780Net Assets 2022: $667,8092022Assets 2023: $716,633Liabilities 2023: $20,048Net Assets 2023: $696,5852023Assets 2024: $680,977Liabilities 2024: $10,906Net Assets 2024: $670,0712024

Highlighted filing

2024

Assets$680,977
Liabilities$10,906
Net Assets$670,071

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $124,563Expenses 2011: $117,779Net Income 2011: $6,7842011Revenue 2012: $148,325Expenses 2012: $153,782Net Income 2012: -$5,4572012Revenue 2013: $140,810Expenses 2013: $136,130Net Income 2013: $4,6802013Revenue 2014: $132,251Expenses 2014: $139,885Net Income 2014: -$7,6342014Revenue 2015: $108,853Expenses 2015: $109,142Net Income 2015: -$2892015Revenue 2016: $129,595Expenses 2016: $85,864Net Income 2016: $43,7312016Revenue 2017: $154,754Expenses 2017: $158,024Net Income 2017: -$3,2702017Revenue 2018: $117,891Expenses 2018: $156,403Net Income 2018: -$38,5122018Revenue 2019: $100,136Expenses 2019: $125,435Net Income 2019: -$25,2992019Revenue 2020: $520,461Expenses 2020: $119,043Net Income 2020: $401,4182020Revenue 2021: $60,449Expenses 2021: $386,348Net Income 2021: -$325,8992021Revenue 2022: $267,190Expenses 2022: $202,697Net Income 2022: $64,4932022Revenue 2023: $220,531Expenses 2023: $172,094Net Income 2023: $48,4372023Revenue 2024: $273,293Expenses 2024: $236,807Net Income 2024: $36,4862024

Highlighted filing

2024

Revenue$273,293
Expenses$236,807
Net Income$36,486

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.01$0.67$0.27$0.24$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.02$0.70$0.22$0.17$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.04$0.67$0.27$0.20$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.04$0.65$0.06$0.39$0.33
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.04$0.98$0.52$0.12$0.40
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.01$0.58$0.10$0.13$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.61$0.00$0.60$0.12$0.16$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.00$0.64$0.15$0.16$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.00$0.67$0.13$0.09$0.04
2015Summary only. Only limited summary data is available for this year.$0.00$0.00$0.11$0.11$0.00
2014Summary only. Only limited summary data is available for this year.$0.00$0.00$0.13$0.14$0.01
2013Summary only. Only limited summary data is available for this year.$0.01$0.00$0.14$0.14$0.00
2012Summary only. Only limited summary data is available for this year.$0.01$0.00$0.15$0.15$0.01
2011Summary only. Only limited summary data is available for this year.$0.02$0.00$0.12$0.12$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
$273,293
Mission and Program Overview

Mission

San Fernando Lodge Building Association operates exculsively as a supporting organization of the San Fernando Lodge No. 343, an exempt organization under 501(c)10.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$696,585$670,071▼ $26,514
Land, Buildings, and Equipment, Net$665,764$633,371▼ $32,393
Cash and Non-Interest-Bearing Accounts$50,869$47,606▼ $3,263
Total Assets$716,633$680,977▼ $35,656
Liabilities
Other Liabilities$20,048$10,906▼ $9,142
Total Liabilities$20,048$10,906▼ $9,142
Net Assets / Fund Balance
Total Net Assets Fund Balance$696,585$670,071▼ $26,514
Total Liabilities and Net Assets / Fund Balance$716,633$680,977▼ $35,656

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$438,352$206,282$644,634
Leasehold Improvements$195,019$13,217$208,236
Other Land Buildings-$1,442$1,442
Equipment-$1,118$1,118
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael LowtherPresident
Napoleon PelosaVice President
Samuel PascualDirector
Benedict TanjutcoCFO
Jocip SarmientoSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$72,000
Program Service Revenue
$164,247
Investment Income
$0
Other Revenue
$37,046
Change in Net Assets
$36,486
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$236,807
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$185,718
Depreciation Depletion---$32,393
Insurance---$11,887
Office Expenses---$4,048
Travel---$900
Fees for Services Accounting---$644
Other Expenses$27--$27
Total Functional Expenses$0$0$0$236,807
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
Loan Payable$9,456
AdvanceRefundable Deposits$1,450
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The sole member of San Fernando Lodge Building Association is F&AM San Fernando Lodge No. 343.

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 completed 990 will be submitted to the Hall Associations officers for review, approval and authorization to e file the Form 990.

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
San Fernando Lodge Building Association
EIN
95-1854564
In Care Of
% Edwin Pejoro
Address
1112 N Maclay Avenue, San Fernando, CA 91340

Signing Officer

Name
Edwin Pejoro
Title
Treasurer
Signed
2025-11-04
Discuss with paid preparer
No

Organization Details

Principal Officer
Michael Lowther
Formed
1993
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0

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 or Fund Balances Amount Net Surplus Transferred to San Fernando Lodge 343 $(63,000)

General explanation attachment

San Fernando Lodge Building Associations exclusive purpose is to hold title property, collect income thereform and turn over the entire amount thereof, less expenses, to the San Fernando Lodge No. 343. San Fernando Lodge Building Association operates exclusively as a supporting organization of the San Fernando Lodge No. 343, an exempt organization under 501(c)10.

Raw XML Appendix348 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/BooksInCareOfDetail/PhoneNum08183899866
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IRS990/BooksInCareOfDetail/USAddress/CityNm0San Fernando
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
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IRS990/Form990PartVIISectionAGrp/PersonNm1Samuel Pascual
IRS990/Form990PartVIISectionAGrp/PersonNm2Michael Lowther
IRS990/Form990PartVIISectionAGrp/PersonNm3Jocip Sarmiento
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4CFO
IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990/InsuranceGrp/TotalAmt011887
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IRS990/IRPDocumentCnt06
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IRS990/LandBldgEquipAccumDeprecAmt0222059
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The sole member of San Fernando Lodge Building Association is F&AM San Fernando Lodge No. 343.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 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 completed 990 will be submitted to the Hall Associations officers for review, approval and authorization to e file the Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2As 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/ExplanationTxt3Form 990 and other governing documents are available to the public at the lodge office. It will be available upon request.
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/ExplanationTxt5Other Changes in Net Assets or Fund Balances Amount Net Surplus Transferred to San Fernando Lodge 343 $(63,000)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6San Fernando Lodge Building Associations exclusive purpose is to hold title property, collect income thereform and turn over the entire amount thereof, less expenses, to the San Fernando Lodge No. 343. San Fernando Lodge Building Association operates exclusively as a supporting organization of the San Fernando Lodge No. 343, an exempt organization under 501(c)10.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6General explanation attachment
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/ReturnTs02025-11-13T16:05:26-05:00
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