Masonic Temple Association FY2022 filing

Not tax-deductible

Walla Walla, WAMutual-benefit / member-servingEIN 91-0309690Revenue $18K in FY2022

On file with the IRS607 E Main St, 99362-1307 · Walla Walla, WATax-exempt since Jan 1950

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Fraternal organization

88¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2022 · 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 deficit $16K a year · 38% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: 0.4 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$17K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 7 voting members
Concern: none of 7 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$18K
-74% vs prior year
Spent
$52K
To programs
88%
Net assets
$445K
By yearFY2020–FY2025
Revenue
$18K
FY2022▼ -74%
Tap a bar for its year
Revenue by fiscal year
FY2020$56K
FY2021$69K
FY2022$18K
FY2023$13K
FY2024$39K
FY2025$50K
Expenses
$52K
FY2022▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2020$88K
FY2021$48K
FY2022$52K
FY2023$51K
FY2024$44K
FY2025$58K
Net assets
$445K
FY2022▼ -22%
Tap a bar for its year
Net assets by fiscal year
FY2020$541K
FY2021$568K
FY2022$445K
FY2023$460K
FY2024$484K
FY2025$503K

From the FY2022 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1950.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $45K Management & general 12% · $6K

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

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Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
Vice Preside
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary/Tr
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Masonic Temple 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

Masonic Temple Association is a member-serving organization based in Walla Walla, WA.

Provided by the organization

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1 program · $45K · in their own filed words · FY2022
01

The association owns and maintains a building for conducting the non-taxable activities of the lodge for the exclusive benefit of its members.

$45Kprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$18K
Ln 12
Fees for servicesLn 2g$8K
Investment incomeLn 3$7K
Gifts and grantsLn 1h$2K
Money outPt IX
$52K
Ln 25
Programscol B$45K
Managementcol C$6K
Owns and owesPt X
$445K
net assets · Ln 32
Cash and savingsLn 1–2$2K
Total assetsLn 16$462K
LiabilitiesLn 26$17K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2K
Fees for servicesLn 2g$8K
Investment incomeLn 3$7K
Other incomeLn 4–11$644
Gains on assetsLn 7−$2K
Total revenueLn 12$18K
Assets in detailPt X, end of year
CashLn 1$2K
Cash and savings togetherLn 1–2$2K
InvestmentsLn 11–13$393K
Land, buildings, equipmentLn 10c$67K
Total assetsLn 16$462K
LiabilitiesLn 26$17K
Net assetsLn 32$445K
OperationsPt I, VI
EmployeesI 50
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 FY22End FY22
Cash and savingsLn 1–2$8K$2K
InvestmentsLn 11–13$512K$393K
Land, buildings, equipmentLn 10c$70K$67K
Total assetsLn 16$590K$462K
LiabilitiesLn 26$22K$17K
Net assetsLn 32$568K$445K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$2K$2K
Investment management feesLn 11f$6K$6K
OccupancyLn 16$39K$39K
InterestLn 20$255$255
Depreciation, depletion and amortizationLn 22$3K$3K
Other expenses (24a–d)Ln 24$2K$2K
Total functional expensesLn 25$52K$45K$6K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $50K$58K−$7K$503K 990 PDF
FY2024 $39K$44K−$4K$484K 990 PDF
FY2023 $13K$51K−$37K$460K 990 PDF
FY2022 Viewing $18K$52K−$34K$445K 990 PDF
FY2021 $69K$48K$21K$568K 990 PDF
FY2020 $56K$88K−$33K$541K 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 FY2022 990 (6 parts)
Part I · Summary $18,226 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,852$2,109
I-9 Program service revenuePrior year $22,740$8,465
I-10 Investment incomePrior year $40,153$7,008
I-11 Other revenuePrior year $4,591$644
I-12 Total revenuePrior year $69,336$18,226
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $47,867$51,783
I-18 Total expensesPrior year $47,867$51,783
I-19 Revenue less expensesPrior year $21,469−$33,557
Part VI · Governance 0 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $18,226 across 7 lines filed
VIII-1f All other contributions, gifts and grants$2,109
VIII-1h Total contributions, gifts and grants$2,109
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $8,465$8,465
VIII-3 Investment incomeRelated to mission $8,993$8,993
VIII-7 Net gain or loss on sales of assetsRelated to mission −$2,018 · Excluded from tax $33−$1,985
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $644$644
VIII-12 Total revenueRelated to mission $16,084 · Excluded from tax $33$18,226
Part IX · Statement of functional expenses $51,783 across 6 lines filed
IX-11c Accounting feesPrograms $1,589$1,589
IX-11f Investment management feesManagement $6,034$6,034
IX-16 OccupancyPrograms $39,292$39,292
IX-20 InterestManagement $255$255
IX-22 Depreciation, depletion and amortizationPrograms $2,888$2,888
IX-24 Other expenses (24a–d)Programs $1,725$1,725
IX-25 Total functional expensesPrograms $45,494 · Management $6,289 · Fundraising $0$51,783
Part X · Balance sheet $461,656 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $8,052$1,646
X-10c Land, buildings and equipment, netStart of year $70,038$67,151
X-11 Publicly traded securitiesStart of year $512,372$392,859
X-16 Total assetsStart of year $590,462$461,656
X-26 Total liabilitiesStart of year $22,097$17,096
X-32 Total net assets or fund balancesStart of year $568,365$444,560
X-33 Total liabilities and net assetsStart of year $590,462$461,656
Part XI · Reconciliation of net assets $444,560 net assets at year end
XI-1 Total revenue$18,226
XI-2 Total expenses$51,783
XI-3 Revenue less expenses−$33,557
XI-4 Net assets at start of year$568,365
XI-9 Other changes in net assets−$90,248
XI-10 Net assets at end of year$444,560

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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