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Upper Peninsula Masonic Association

Not tax-deductible

Marquette, MIMutual-benefit / member-servingEIN 38-0792830

The association holds title to and manages the masonic center building located in marquette, michigan. IT provides the building and contents to various masonic organizations for business meetings and charitable projects and events.

98¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 4
filings with a surplus
Average deficit $93K a year · 29% of revenue · last 4 filings
Concern: a surplus in 0 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
98%
of spending
Looks good: 98% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: 0.2 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2.0M
×23 of total assets
Concern: liabilities are 2300% of assets; over 80%.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$276K
-21% vs prior year
Spent
$367K
To programs
98%
Net assets
−$1.9M
By yearFY2020–FY2023
Revenue
$276K
FY2023▼ -21%
Revenue by fiscal year
FY2020$348K
FY2021$327K
FY2022$352K
FY2023$276K
Expenses
$367K
FY2023▼ -11%
Expenses by fiscal year
FY2020$454K
FY2021$442K
FY2022$412K
FY2023$367K
Net assets
−$1.9M
FY2023▼ -5%
Net assets by fiscal year
FY2020−$1.6M
FY2021−$1.8M
FY2022−$1.8M
FY2023−$1.9M

From the FY2023 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Nov 1938.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $359K Management & general 2% · $7K Fundraising 0% · $325

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
Erik Booth
Secretary
$0Pt VII · Sec A
James Cain
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Upper Peninsula Masonic Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Manages a building for Masonic meetings, projects, and charitable events.

Provided by the organization

This section is blank until Upper Peninsula Masonic Association claims this page.

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1 program service, described in the organization's own filed words · FY2023.
01

The association holds title to and manages the masonic center building located in marquette michigan. It provides the building and contents to various masonic organiztions for business meeting and charitable projects and events

Pt IX · col B

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By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$276K
Ln 12
Other incomeLn 4–11$265K
Gifts and grantsLn 1h$12K
Investment incomeLn 3$1
Money outPt IX
$367K
Ln 25
Programscol B$359K
Managementcol C$7K
Fundraisingcol D$325
Owns and owesPt X
−$1.9M
net assets · Ln 32
Cash and savingsLn 1–2$5K
Total assetsLn 16$90K
LiabilitiesLn 26$2.0M
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$12K
Investment incomeLn 3$1
Other incomeLn 4–11$265K
Gains on assetsLn 7−$81K
Total revenueLn 12$276K
Assets in detailPt X, end of year
CashLn 1$5K
Cash and savings togetherLn 1–2$5K
Total assetsLn 16$90K
LiabilitiesLn 26$2.0M
Net assetsLn 32−$1.9M
OperationsPt I, VI
EmployeesI 58
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$4K$5K
Total assetsLn 16$1.6M$90K
LiabilitiesLn 26$3.4M$2.0M
Net assetsLn 32−$1.8M−$1.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$88K$88K
Payroll taxesLn 10$11K$11K
Accounting feesLn 11c$3K$3K
InterestLn 20$46K$46K
Depreciation, depletion and amortizationLn 22$44K$44K
InsuranceLn 23$17K$17K
Other expenses (24a–d)Ln 24$150K$143K$7K
All other expensesLn 24e$9K$9K$325
Total functional expensesLn 25$367K$359K$7K$325

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest Viewing $276K$367K−$90K−$1.9M 990 PDF
FY2022 $352K$412K−$61K−$1.8M 990 PDF
FY2021 $327K$442K−$116K−$1.8M 990 PDF
FY2020 $348K$454K−$106K−$1.6M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (4 parts)
Part VIII · Statement of revenue $276,335 across 8 lines filed
Lines not itemized here account for $817 of total revenue; see the IRS return.
VIII-1b Membership dues$11,497
VIII-1f All other contributions, gifts and grants$40
VIII-1h Total contributions, gifts and grants$11,537
VIII-3 Investment incomeRelated to mission $1$1
VIII-6 Net rental income or lossRelated to mission $263,038$263,038
VIII-7 Net gain or loss on sales of assetsRelated to mission −$81,036−$81,036
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $81,978$81,978
VIII-12 Total revenueRelated to mission $264,798$276,335
Part IX · Statement of functional expenses $366,650 across 8 lines filed
IX-7 Other salaries and wagesPrograms $87,694$87,694
IX-10 Payroll taxesPrograms $10,788$10,788
IX-11c Accounting feesPrograms $2,950$2,950
IX-20 InterestPrograms $45,798$45,798
IX-22 Depreciation, depletion and amortizationPrograms $43,581$43,581
IX-23 InsurancePrograms $16,559$16,559
IX-24 Other expenses (24a–d)Programs $142,786 · Management $7,040$149,826
IX-24e All other expensesPrograms $9,129 · Fundraising $325$9,454
IX-25 Total functional expensesPrograms $359,285 · Management $7,040 · Fundraising $325$366,650
Part X · Balance sheet $90,308 assets, 8 lines filed
Asset lines not itemized here account for $65,975; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $4,134$4,843
X-4 Accounts receivableStart of year −$5,943$19,490
X-16 Total assetsStart of year $1,607,064$90,308
X-25 Other liabilitiesStart of year $526,322$484,093
X-26 Total liabilitiesStart of year $3,429,418$2,002,977
X-27 Net assets without donor restrictionsStart of year −$1,822,354−$1,912,669
X-32 Total net assets or fund balancesStart of year −$1,822,354−$1,912,669
X-33 Total liabilities and net assetsStart of year $1,607,064$90,308
Part XI · Reconciliation of net assets −$1,912,669 net assets at year end
XI-1 Total revenue$276,335
XI-2 Total expenses$366,650
XI-3 Revenue less expenses−$90,315
XI-4 Net assets at start of year−$1,822,354
XI-10 Net assets at end of year−$1,912,669

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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