Ancient Free & Accepted Masons FY2023 filing

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Our purpose is no secret, to improve and strengthen the character of the individual and our community, contribute to the betterment of the youth through senior scholarships for college bound students.

Tax-exempt charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$27K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $138K a year · 34% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$27K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
12 mo
of spending, in cash
Plus $3.6M in investments, Pt X · Ln 11–13
Looks good: 12.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$14K
0.3% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
190
of 190 voting members
Looks good: 190 of 190 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$423K
-7% vs prior year
Spent
$331K
To programs
100%
Net assets
$5.3M
By yearFY2020–FY2024
Revenue
$423K
FY2023▼ -7%
Tap a bar for its year
Revenue by fiscal year
FY2020$98K
FY2021$441K
FY2022$453K
FY2023$423K
FY2024$585K
Expenses
$331K
FY2023▲ +29%
Tap a bar for its year
Expenses by fiscal year
FY2020$267K
FY2021$142K
FY2022$256K
FY2023$331K
FY2024$315K
Net assets
$5.3M
FY2023▲ +8%
Tap a bar for its year
Net assets by fiscal year
FY2020$4.9M
FY2021$5.3M
FY2022$4.9M
FY2023$5.3M
FY2024$5.9M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 1950.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $331K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990; $27K paid to officers and key staff.

Part VII, Section A · reportable compensation
$9,000Pt VII · Sec A
Treasurer
$9,000Pt VII · Sec A
$9,000Pt VII · Sec A
Worshipful M
$0Pt VII · Sec A
Senior Warde
$0Pt VII · Sec A
Junior Warde
$0Pt VII · Sec A
Senior Deaco
$0Pt VII · Sec A
Junior Deaco
$0Pt VII · Sec A

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Dean Rees$9,000$9,000$9,000$9,000$3,000
Benjamin Overton$9,000$9,000$9,000——
Sergio Perez II$9,000————
Sergio Perez—$9,000$9,000——
Richard Maris———$9,000$9,000
Donavon Davidge————$9,000
Lance McGraw————$6,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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

Awards scholarships to college-bound youth, strengthening character and community.

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Provided by the organization

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3 programs · $331K · in their own filed words · FY2023
01

Membership training, monthly meetings, lodge family fellowship meetings

$190Kprogram expense
02

High school senior scholarships and tuition reimbursement for qualified college students.

$79Kprogram expense
03

Youth activities, gifts for military families at christmas, mesh mmsap (masonic affiliated groups), needy families, rainbow masonic group, job's daughters, and demolay.

$62Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$10K
Grants paid · 17 grants · $481K · 2020–2024
Unitemized GrantFY2024$72,000
Robert Burns Lodge Af&am 97OR · FY2024$8,000
Unitemized GrantFY2023$79,183
Robert Burns Lodge Af&am 97OR · FY2023$7,000
Unitemized GrantFY2022$56,000
Unitemized GrantFY2021$24,000
Lane Community CollegeFY2021$18,000
Unitemized GrantFY2020$27,000

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$423K
Ln 12
Other incomeLn 4–11$343K
Investment incomeLn 3$78K
Fees for servicesLn 2g$2K
Money outPt IX
$331K
Ln 25
Programscol B$331K
Owns and owesPt X
$5.3M
net assets · Ln 32
Cash and savingsLn 1–2$346K
Total assetsLn 16$5.4M
LiabilitiesLn 26$14K
PeoplePt VI, VII
13
listed · VII A
PaidVII A3
Voting boardVI 1a190
IndependentVI 1b190
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$2K
Investment incomeLn 3$78K
Other incomeLn 4–11$343K
Gains on assetsLn 7−$56K
Total revenueLn 12$423K
Assets in detailPt X, end of year
CashLn 1$204K
SavingsLn 2$142K
Cash and savings togetherLn 1–2$346K
InvestmentsLn 11–13$3.6M
Land, buildings, equipmentLn 10c$1.2M
Total assetsLn 16$5.4M
LiabilitiesLn 26$14K
Net assetsLn 32$5.3M
OperationsPt I, VI
EmployeesI 50
VolunteersI 675
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$510K$346K
InvestmentsLn 11–13$3.0M$3.6M
Land, buildings, equipmentLn 10c$1.2M$1.2M
Total assetsLn 16$4.9M$5.4M
LiabilitiesLn 26$11K$14K
Net assetsLn 32$4.9M$5.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$62K$62K
Grants to domestic individualsLn 2$79K$79K
Pay of current officers, directors and key staffLn 5$27K$27K
Office expensesLn 13$7K$7K
OccupancyLn 16$24K$24K
Conferences, conventions and meetingsLn 19$48K$48K
Depreciation, depletion and amortizationLn 22$17K$17K
Other expenses (24a–d)Ln 24$67K$67K
Total functional expensesLn 25$331K$331K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $585K$315K$270K$5.9M 990 PDF
FY2023 Viewing $423K$331K$91K$5.3M 990 PDF
FY2022 $453K$256K$197K$4.9M 990 PDF
FY2021 $441K$142K$299K$5.3M 990 PDF
FY2020 $98K$267K−$169K$4.9M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $422,773 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $2,850$1,810
I-10 Investment incomePrior year $161,793$78,053
I-11 Other revenuePrior year $288,386$342,910
I-12 Total revenuePrior year $453,029$422,773
I-13 Grants and similar amounts paidPrior year $102,192$141,089
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $27,000$27,000
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $127,101$163,208
I-18 Total expensesPrior year $256,293$331,297
I-19 Revenue less expensesPrior year $196,736$91,476
Part VI · Governance 190 of 190 board members independent, 4 to look at
VI-1a Voting members of the governing body190
VI-1b Independent voting members190
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 $422,773 across 6 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,810$1,810
VIII-3 Investment incomeExcluded from tax $133,820$133,820
VIII-6 Net rental income or lossRelated to mission $318,046 · Excluded from tax $24,019$342,065
VIII-7 Net gain or loss on sales of assetsRelated to mission −$55,767−$55,767
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $845$845
VIII-12 Total revenueRelated to mission $264,934 · Excluded from tax $157,839$422,773
Part IX · Statement of functional expenses $331,297 across 8 lines filed
IX-1 Grants to domestic organizationsPrograms $61,906$61,906
IX-2 Grants to domestic individualsPrograms $79,183$79,183
IX-5 Pay of current officers, directors and key staffPrograms $27,000$27,000
IX-13 Office expensesPrograms $6,566$6,566
IX-16 OccupancyPrograms $24,245$24,245
IX-19 Conferences, conventions and meetingsPrograms $47,647$47,647
IX-22 Depreciation, depletion and amortizationPrograms $17,355$17,355
IX-24 Other expenses (24a–d)Programs $67,395$67,395
IX-25 Total functional expensesPrograms $331,297 · Management $0 · Fundraising $0$331,297
Part X · Balance sheet $5,353,127 assets, 10 lines filed
Asset lines not itemized here account for $195,735; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $317,693$203,779
X-2 Savings and temporary cash investmentsStart of year $192,233$142,250
X-10c Land, buildings and equipment, netStart of year $1,188,306$1,193,957
X-11 Publicly traded securitiesStart of year $3,035,993$3,617,406
X-16 Total assetsStart of year $4,938,982$5,353,127
X-17 Accounts payable and accrued expensesStart of year $10,926$13,906
X-26 Total liabilitiesStart of year $10,926$13,906
X-27 Net assets without donor restrictionsStart of year $4,928,056$5,339,221
X-32 Total net assets or fund balancesStart of year $4,928,056$5,339,221
X-33 Total liabilities and net assetsStart of year $4,938,982$5,353,127
Part XI · Reconciliation of net assets $5,339,221 net assets at year end
XI-1 Total revenue$422,773
XI-2 Total expenses$331,297
XI-3 Revenue less expenses$91,476
XI-4 Net assets at start of year$4,928,056
XI-5 Net unrealized gains (losses) on investments$319,689
XI-10 Net assets at end of year$5,339,221

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

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