Civic Intelligence

South West Masonic Temple Corporation

EIN 95-2509871 • 501(c)2 • National City, CA

Profile

South West Masonic Temple Corporation operates exclusively as a supporting organization of the South West Lodge No. 283, an exempt organization under 501(c)10.

1140 B AvenueNational City, CA 91950
Siviq Scores

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

Liabilities / Assets

37th percentile

0.00x

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

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

Liabilities / Revenue

40th percentile

0.00x

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

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

Net Margin

22nd percentile

-35%

Higher net margin than 22% 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

38th percentile

-3.1%

Faster asset growth than 38% of similar nonprofits.

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

Revenue Growth

63rd percentile

16%

Faster revenue growth than 63% of similar nonprofits.

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

Assets

Down

$695,022

Down $22,392 (-3.1%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$695,022

Down $22,392 (-3.1%) from 2023

Revenue

Up

$64,320

Up $8,797 (+16%) from 2023

Expenses

Up

$86,712

Up $3,292 (+3.9%) from 2023

Net Income

Up

-$22,392

Up $5,505 (+20%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $3,466Liabilities 2011: $02011Assets 2012: $2,883Liabilities 2012: $02012Assets 2013: $971Liabilities 2013: $02013Assets 2014: $1,247Liabilities 2014: $02014Assets 2015: $1,689Liabilities 2015: $02015Assets 2016: $813Liabilities 2016: $02016Assets 2017: $2,608Liabilities 2017: $02017Assets 2018: $2,148Liabilities 2018: $02018Assets 2019: $1,356Liabilities 2019: $02019Assets 2022: $745,311Liabilities 2022: $0Net Assets 2022: $745,3112022Assets 2023: $717,414Liabilities 2023: $0Net Assets 2023: $717,4142023Assets 2024: $695,022Liabilities 2024: $0Net Assets 2024: $695,0222024

Highlighted filing

2024

Assets$695,022
Liabilities$0
Net Assets$695,022

Operations Trend

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

$100K$50K$0-$50KRevenue 2011: $50,168Expenses 2011: $48,449Net Income 2011: $1,7192011Revenue 2012: $76,420Expenses 2012: $75,256Net Income 2012: $1,1642012Revenue 2013: $60,742Expenses 2013: $64,401Net Income 2013: -$3,6592013Revenue 2014: $61,549Expenses 2014: $61,272Net Income 2014: $2772014Revenue 2015: $47,143Expenses 2015: $46,701Net Income 2015: $4422015Revenue 2016: $45,029Expenses 2016: $45,463Net Income 2016: -$4342016Revenue 2017: $63,826Expenses 2017: $62,465Net Income 2017: $1,3612017Revenue 2018: $80,015Expenses 2018: $79,228Net Income 2018: $7872018Revenue 2019: $46,552Expenses 2019: $0Net Income 2019: $46,5522019Revenue 2022: $50,241Expenses 2022: $74,580Net Income 2022: -$24,3392022Revenue 2023: $55,523Expenses 2023: $83,420Net Income 2023: -$27,8972023Revenue 2024: $64,320Expenses 2024: $86,712Net Income 2024: -$22,3922024

Highlighted filing

2024

Revenue$64,320
Expenses$86,712
Net Income-$22,392

Filings

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
$64,320
Mission and Program Overview

Mission

South West Masonic Temple Corporation operates exclusively as a supporting organization of the South West Lodge No. 283, an exempt organization under 501(c)10.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$717,414$695,022▼ $22,392
Land, Buildings, and Equipment, Net$716,930$694,815▼ $22,115
Cash and Non-Interest-Bearing Accounts$484$207▼ $277
Total Assets$717,414$695,022▼ $22,392
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$717,414$695,022▼ $22,392
Total Liabilities and Net Assets / Fund Balance$717,414$695,022▼ $22,392

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$530,751$66,344$597,095
Land$164,064-$164,064
Compensation and Service Providers

Board Members and Trustees

NameTitle
Percivl TiuPresident
Frank JordanVice President
Andy PadillaDirector
Edison SingsonDirector
Eduardo YaptangcoDirector
Nathaniel TorresDirector
Salvador RamosDirector
Lynnnyrd DelapazCurrent CFO
Juven EganaEx-Treasurer
Roldan MarzoSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$15,000
Program Service Revenue
$49,255
Investment Income
$0
Other Revenue
$65
Change in Net Assets
$-22,392
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$86,712
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---$43,926
Depreciation Depletion---$22,115
Insurance---$9,640
Fees for Services Other---$6,806
Office Expenses---$3,839
Fees for Services Accounting---$350
Other Expenses$36--$36
Total Functional Expenses$0$0$0$86,712
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

Members or stockholder classes and rights Part VI line 6

The sole member/owner of the South West Masonic Temple Corporation is the F&AM East South West Lodge No. 283

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. After review, the accountant submits the completed Form 990 to the Hall Associations officers for review and approval. The Hall easurer/Secretary signs the E-File authorization forms. 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 member for review.

Form 990 availability to public Part VI line 18

Form 990 and other governing documents are available to the public at the temple 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 temple office. It will be available upon request.

Filing and Contact Details

Filer

Filer Name
South West Masonic Temple Corporation
EIN
95-2509871
In Care Of
% Lynnnrd Delapaz
Address
1140 B Avenue, National City, CA 91950

Signing Officer

Name
Lynnnrd Delapaz
Title
Current CFO
Signed
2025-11-04
Discuss with paid preparer
No

Organization Details

Principal Officer
Percivl Tiu
Formed
1967
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
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

General explanation attachment

PART III - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS ORGANIZATIONS PRIMARY PURPOSE South West Masonic Temple Association operates exclusively as a supporting organization to the F&AM South West No. 283, and exempt organization under 501(c)10. The South West Masonic Temple Associations exclusive purpose is to hold title to property, collect/generate income through rental of property. The entire income, after deducting all expeneses, is transferred to the F&AM South West No. 283.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The sole member/owner of the South West Masonic Temple Corporation is the F&AM East South West Lodge No. 283
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. After review, the accountant submits the completed Form 990 to the Hall Associations officers for review and approval. The Hall easurer/Secretary signs the E-File authorization forms. The Grand Lodge of California tax accountant E-Files the 990 and 199.
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 member for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 and other governing documents are available to the public at the temple office. It will be available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990 and other governing documents are available to the public at the temple office. It will be available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PART III - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS ORGANIZATIONS PRIMARY PURPOSE South West Masonic Temple Association operates exclusively as a supporting organization to the F&AM South West No. 283, and exempt organization under 501(c)10. The South West Masonic Temple Associations exclusive purpose is to hold title to property, collect/generate income through rental of property. The entire income, after deducting all expeneses, is transferred to the F&AM South West No. 283.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
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