philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Chattanooga Masonic Temple INC

Not tax-deductible

Chattanooga, TNMutual-benefit / member-servingSince 1899EIN 62-0156272Revenue $22K in FY2025

On file with the IRSPo Box 16454, 37416-0454 · Chattanooga, TNTax-exempt since May 1973

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

For the general purpose of aiding, encouraging, promoting, maintaining and supporting the order of free masonary in any and all of its degrees and orders and the lodges, chapters, councils, commanderies, and other organizations and societies of and connected with said order by whatever name they may be called, and the benevolent and charitable undertakings thereof, and among other things, for the purpose of erecting, acquiring, owning, keeping and renting the same or parts thereof, or by other means - maintaining a building or Temple for Masonic purposes generally and for the use and benefit, under proper regulations of members, lodges, chapters, councils, commanderies, and other organizations and societies of and connected with said order, in which they may meet for social and business purposes and Masonic benevolent and charitable purposes and for the performance of the public and private or secret ceremonies of said order.

Run by 9 volunteers.
Mission: Form 990 Part I, line 1 · People: Part I, lines 5–6

Before you give

FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average surplus $69K a year · 45% of revenue · last 6 filings
Worth a look: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Cash reserves
46 mo
of spending, in cash
Looks good: 46.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$22K
-27% vs prior year
Spent
$81K
Net assets
$1.7M
By yearFY2020–FY2025
Revenue
$22K
FY2025▼ -27%
Tap a bar for its year
Revenue by fiscal year
FY2020$60K
FY2021$774K
FY2022$14K
FY2023$25K
FY2024$30K
FY2025$22K
Expenses
$81K
FY2025▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2020$102K
FY2021$105K
FY2022$68K
FY2023$80K
FY2024$73K
FY2025$81K
Net assets
$1.7M
FY2025▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.4M
FY2021$1.9M
FY2022$1.9M
FY2023$1.8M
FY2024$1.8M
FY2025$1.7M

From the FY2025 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1973.

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

Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation
Paul Smith
President
$0Pt VII · Sec A
James Carroll
Vice President
$0Pt VII · Sec A
Steven Young
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Steven Rice
Director
$0Pt VII · Sec A
Joey Bowman
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Chattanooga Masonic Temple INC executive salaries →

On this list? Claim this org

Something off? Claim to add context

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

Supports and promotes Freemasonry through various activities and initiatives.

Questions for Chattanooga Masonic Temple INC

Tap to ask. Chattanooga Masonic Temple INC sees how many people are interested.

Your first name shows with your question. Chattanooga Masonic Temple INC answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · in their own filed words · FY2025
01

Chattanooga masonic temple continued to support the charitable endeavors of its owning bodies. The board members volunteer at multiple charitable efforts such as fund raising for widows & orphans fund of tennessee, the scottish rite mercy shoe fund, and the knights templar eye foundation.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$22K
Ln 12
Fees for servicesLn 2g$16K
Investment incomeLn 3$5K
Other incomeLn 4–11$200
Money outPt IX
$81K
Ln 25
Owns and owesPt X
$1.7M
net assets · Ln 32
Cash and savingsLn 1–2$312K
Total assetsLn 16$1.7M
LiabilitiesLn 26$0
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$16K
Investment incomeLn 3$5K
Other incomeLn 4–11$200
Total revenueLn 12$22K
Assets in detailPt X, end of year
CashLn 1$152K
SavingsLn 2$160K
Cash and savings togetherLn 1–2$312K
Land, buildings, equipmentLn 10c$1.4M
Total assetsLn 16$1.7M
LiabilitiesLn 26$0
Net assetsLn 32$1.7M
OperationsPt I, VI
EmployeesI 50
VolunteersI 69
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$338K$312K
Land, buildings, equipmentLn 10c$1.4M$1.4M
Total assetsLn 16$1.8M$1.7M
LiabilitiesLn 26$0$0
Net assetsLn 32$1.8M$1.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$6K
Office expensesLn 13$481
OccupancyLn 16$27K
Depreciation, depletion and amortizationLn 22$32K
InsuranceLn 23$11K
Other expenses (24a–d)Ln 24$5K
Total functional expensesLn 25$81K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $22K$81K−$59K$1.7M 990 PDF
FY2024 $30K$73K−$43K$1.8M 990 PDF
FY2023 $25K$80K−$55K$1.8M 990 PDF
FY2022 $14K$68K−$55K$1.9M 990 PDF
FY2021 $774K$105K$669K$1.9M 990 PDF
FY2020 $60K$102K−$41K$1.4M 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $21,926 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $0$16,282
I-10 Investment incomePrior year $18,734$5,444
I-11 Other revenuePrior year $11,100$200
I-12 Total revenuePrior year $29,834$21,926
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $72,773$80,529
I-18 Total expensesPrior year $72,773$80,529
I-19 Revenue less expensesPrior year −$42,939−$58,603
Part VI · Governance 9 of 9 board members independent, 2 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-12a Written conflict of interest policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $21,926 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $16,282$16,282
VIII-3 Investment incomeExcluded from tax $5,444$5,444
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $200$200
VIII-12 Total revenueRelated to mission $16,282 · Unrelated business $0 · Excluded from tax $5,644$21,926
Part IX · Statement of functional expenses $80,529 across 6 lines filed
IX-11c Accounting fees$5,610
IX-13 Office expenses$481
IX-16 Occupancy$27,136
IX-22 Depreciation, depletion and amortization$31,902
IX-23 Insurance$10,512
IX-24 Other expenses (24a–d)$4,888
IX-25 Total functional expenses$80,529
Part X · Balance sheet $1,696,975 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $69,583$151,543
X-2 Savings and temporary cash investmentsStart of year $268,662$160,000
X-10c Land, buildings and equipment, netStart of year $1,417,333$1,385,432
X-16 Total assetsStart of year $1,755,578$1,696,975
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $1,755,578$1,696,975
X-32 Total net assets or fund balancesStart of year $1,755,578$1,696,975
X-33 Total liabilities and net assetsStart of year $1,755,578$1,696,975
Part XI · Reconciliation of net assets $1,696,975 net assets at year end
XI-1 Total revenue$21,926
XI-2 Total expenses$80,529
XI-3 Revenue less expenses−$58,603
XI-4 Net assets at start of year$1,755,578
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,696,975

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.