Civic Intelligence

Free and Accepted Masons Lemon Grove Lodge 736

EIN 95-2027767 • 501(c)10 • Lemon Grove, 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.

2590 Main StreetLemon Grove, CA 91945
Siviq Scores

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

Liabilities / Assets

70th percentile

0.00x

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

501(c)10 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.00x

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

501(c)10 • $500k-$1M nonprofits • Source year 2024

Net Margin

78th percentile

45%

Higher net margin than 78% of similar nonprofits.

501(c)10 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

90th percentile

$7,200

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

501(c)10 • $500k-$1M nonprofits • Source year 2024

Asset Growth

70th percentile

9.1%

Faster asset growth than 70% of similar nonprofits.

501(c)10 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

85th percentile

85%

Faster revenue growth than 85% of similar nonprofits.

501(c)10 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$623,863

Up $51,807 (+9.1%) from 2023

Liabilities

Down

$0

Down $2,746 (-100%) from 2023

Net Assets

Up

$623,863

Up $54,553 (+9.6%) from 2023

Revenue

Up

$111,193

Up $51,239 (+85%) from 2023

Expenses

Down

$60,924

Down $22,160 (-27%) from 2023

Net Income

Up

$50,269

Up $73,399 (+317%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $449,568Liabilities 2011: $02011Assets 2012: $447,417Liabilities 2012: $02012Assets 2013: $465,211Liabilities 2013: $02013Assets 2014: $493,755Liabilities 2014: $02014Assets 2015: $403,759Liabilities 2015: $02015Assets 2016: $458,934Liabilities 2016: $0Net Assets 2016: $458,9342016Assets 2017: $493,766Liabilities 2017: $0Net Assets 2017: $493,7662017Assets 2018: $504,404Liabilities 2018: $0Net Assets 2018: $504,4042018Assets 2019: $592,785Liabilities 2019: $645Net Assets 2019: $592,1402019Assets 2020: $561,289Liabilities 2020: $561Net Assets 2020: $560,7282020Assets 2021: $557,599Liabilities 2021: $0Net Assets 2021: $557,5992021Assets 2022: $558,651Liabilities 2022: $0Net Assets 2022: $558,6512022Assets 2023: $572,056Liabilities 2023: $2,746Net Assets 2023: $569,3102023Assets 2024: $623,863Liabilities 2024: $0Net Assets 2024: $623,8632024

Highlighted filing

2024

Assets$623,863
Liabilities$0
Net Assets$623,863

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $87,983Expenses 2011: $54,309Net Income 2011: $33,6742011Revenue 2012: $47,775Expenses 2012: $49,926Net Income 2012: -$2,1512012Revenue 2013: $49,625Expenses 2013: $45,552Net Income 2013: $4,0732013Revenue 2014: $49,756Expenses 2014: $53,857Net Income 2014: -$4,1012014Revenue 2015: $86,242Expenses 2015: $73,774Net Income 2015: $12,4682015Revenue 2016: $65,748Expenses 2016: $51,435Net Income 2016: $14,3132016Revenue 2017: $79,978Expenses 2017: $73,215Net Income 2017: $6,7632017Revenue 2018: $78,862Expenses 2018: $94,613Net Income 2018: -$15,7512018Revenue 2019: $75,061Expenses 2019: $70,852Net Income 2019: $4,2092019Revenue 2020: $61,378Expenses 2020: $48,242Net Income 2020: $13,1362020Revenue 2021: $90,988Expenses 2021: $78,029Net Income 2021: $12,9592021Revenue 2022: $101,453Expenses 2022: $73,955Net Income 2022: $27,4982022Revenue 2023: $59,954Expenses 2023: $83,084Net Income 2023: -$23,1302023Revenue 2024: $111,193Expenses 2024: $60,924Net Income 2024: $50,2692024

Highlighted filing

2024

Revenue$111,193
Expenses$60,924
Net Income$50,269

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.24$0.00$6.24$1.11$0.61$0.50
2023Detailed filing. Detailed filing data is available for this year.$5.72$0.03$5.69$0.60$0.83$0.23
2022Detailed filing. Detailed filing data is available for this year.$5.59$0.00$5.59$1.01$0.74$0.27
2021Detailed filing. Detailed filing data is available for this year.$5.58$0.00$5.58$0.91$0.78$0.13
2020Detailed filing. Detailed filing data is available for this year.$5.61$0.01$5.61$0.61$0.48$0.13
2019Detailed filing. Detailed filing data is available for this year.$5.93$0.01$5.92$0.75$0.71$0.04
2018Detailed filing. Detailed filing data is available for this year.$5.04$0.00$5.04$0.79$0.95$0.16
2017Detailed filing. Detailed filing data is available for this year.$4.94$0.00$4.94$0.80$0.73$0.07
2016Detailed filing. Detailed filing data is available for this year.$4.59$0.00$4.59$0.66$0.51$0.14
2015Summary only. Only limited summary data is available for this year.$4.04$0.00$0.86$0.74$0.12
2014Summary only. Only limited summary data is available for this year.$4.94$0.00$0.50$0.54$0.04
2013Summary only. Only limited summary data is available for this year.$4.65$0.00$0.50$0.46$0.04
2012Summary only. Only limited summary data is available for this year.$4.47$0.00$0.48$0.50$0.02
2011Summary only. Only limited summary data is available for this year.$4.50$0.00$0.88$0.54$0.34
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 27, 2025
Return Version
2024v5.2
Gross Receipts
$111,193
Mission and Program Overview

Mission

See Sched O

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$569,310$623,863▲ $54,553
Cash and Non-Interest-Bearing Accounts$83,777$437,045▲ $353,268
Investments in Publicly Traded Securities$488,279$185,632▼ $302,647
Accounts Receivable-$1,186-
Total Assets$572,056$623,863▲ $51,807
Liabilities
Deferred Revenue$2,746--
Total Liabilities$2,746$0▼ $2,746
Net Assets / Fund Balance
Total Net Assets Fund Balance$569,310$623,863▲ $54,553
Total Liabilities and Net Assets / Fund Balance$572,056$623,863▲ $51,807

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$20,560$20,560
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Florencio FigueroaSecretaryPT$7,200$7,200
Richard ChavezTreasurerPT$3,600$3,600

Board Members and Trustees

NameTitle
Richard RoqueJunior Warden
Joseph GutierrezMaster
Geraldo CabauatanSenior Warden
Revenue and Support

Revenue Composition

Contributions and Grants
$621
Program Service Revenue
$51,548
Investment Income
$45,024
Other Revenue
$14,000
All Other Contributions
$621
Change in Net Assets
$50,269
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$48,969
Salaries, Compensation, and Employee Benefits$11,834
Grants and Similar Amounts Paid$121
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$10,800
Conferences and Meetings---$9,928
Occupancy---$8,400
All Other Expenses---$1,640
Other Expenses$1,200--$1,200
Payroll Taxes---$1,034
Office Expenses---$792
Grants to Domestic Orgs---$121
Total Functional Expenses$0$0$0$60,924
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 Lemon Lodge 736 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 officersfor review and approval. Once approved, the Controller/accountant files the Form 990 withthe 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 hall 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.

Part VIII response or note to any line in Part VIII

Miscellaneous Revenue 11a Receipts from Lemon Grove Masonic Temple Association, a 501(c)2 organization, net surplus amount $14,000.

Filing and Contact Details

Filer

Filer Name
Free and Accepted Masons Lemon Grove Lodge 736
EIN
95-2027767
In Care Of
% Florencio Figueroa
Phone
6198328999
Address
2590 Main Street, Lemon Grove, CA 91945

Signing Officer

Name
Florencio Figueroa
Title
Secretary
Phone
6198328999
Signed
2025-10-27

Organization Details

Principal Officer
Joseph Gutierrez
Formed
1954
Legal Domicile
CA
Voting Board Members
302
Independent Board Members
300
Employees
2
Volunteers
317
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Fraternal Expenses $1,000 Payroll Processing Fees 387 Printing, Publication, Postage 149 Program Expenses 100 Bank Fees 4 Total $1,640

General explanation attachment

K. Form of organization - unincorporated fraternal organization

Raw XML Appendix354 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 Lemon Lodge 736 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 officersfor review and approval. Once approved, the Controller/accountant files the Form 990 withthe 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 hall 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/ExplanationTxt8Fraternal Expenses $1,000 Payroll Processing Fees 387 Printing, Publication, Postage 149 Program Expenses 100 Bank Fees 4 Total $1,640
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Miscellaneous Revenue 11a Receipts from Lemon Grove Masonic Temple Association, a 501(c)2 organization, net surplus amount $14,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10K. FORM OF ORGANIZATION - UNINCORPORATED FRATERNAL ORGANIZATION
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/FormAndLineReferenceDesc9Part VIII response or note to any line in Part VIII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10General explanation attachment
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0FLORENCIO FIGUEROA
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-27
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ReturnHeader/ReturnTs02025-10-27T20:12:26-04:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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