John D. Spreckels No. 657
Legal name: Free and Accepted Masons of CA JohnDSpreckels 657
Nonprofit profile at a glance
- EIN
- 950751522
- IRS 990 coverage
- 2018–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-N 2017
- Location
- San Diego, CA, USA
- Phone
- 8585983476
- Rating
- 50
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $69,122
- Expenses
- $21,073
- Assets
- $2,920,520
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Highest reported compensation
- Jerry Pennington (Secretary): $2,760 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Masonry is guided by the enduring belief that each man has a responsibility to make the world a better place. For 300 years, Freemasonry has enhanced and strengthened the character of individual men by providing opportunities for fellowship, charity, and the search for truth – within ourselves and the larger world.
What it reported doing in 2024
Freemasonry in California is a relevant and respected organization - both inside and outside of the fraternity. Through our culture of Philanthropy, we make a profound difference in the lives of our members and in California communities. We are engaged in the worldwide principles and fellowship of Freemasonry.
Operating model
- Revenue model
- Investment-supported. 88% of the money available for current operations came from recurring investment income.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 90
- Accountability: 78
- Sustainability: 82
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 98%; rating input score 98; 28th percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 69.5%; rating input score 94; 94th percentile among comparable filings
- Total-asset coverage ratio: 138.59; rating input score 96; 96th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
- Officer compensation ratio: 13.1%; rating input score 15; 15th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 4.2% per year; rating input score 100; 76th percentile among comparable filings
- Asset growth: 2.4% per year; rating input score 100; 54th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 50 of 51 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $3K · 5 people listed
- Consistency: 9 of 10 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 6 filing years from 2018 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 2 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 15/100.