Free and Accepted Masons of Humboldt Lodge 79
Nonprofit profile at a glance
- EIN
- 940487751
- IRS 990 coverage
- 2020–2025
- Forms available
- Form 990 2025
- Location
- Eureka, CA, USA
- Phone
- 7074433079
- Rating
- 54
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $798,009
- Expenses
- $117,927
- Assets
- $5,728,661
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
8 people listed
Highest reported compensation
- WILLIAM J LAMBO (SECRETARY): $10,212 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Masonry is the world's first and largest fraternal organization. It is a body of knowledge and a system of ethics based on the belief that each man has a responsibility to improve himself while being devoted to his family, faith, country and fraternity. As masons, we lead by example, give back to our communities, and support numerous masonic philantrophies. We invest in our children, our neighborhoods, and our future. Our mission is guided by the enduring and relevant tenants of our fraternity--brotherly love, relief and truth--and our core values, which include ethics, tolerance, personal growth, philathropy, family and freedom. We apply masonic principles in support of education, leadership amd communities through programs that touch the lives of thousands each year.
What it reported doing in 2025
One of our core values deals with personal growth. We believe that our continuous pursuit of knowledge, ethics, spirituality, and leadership brings more meaning to our lives and helps to make us better citizens. We initiated new members and put on masonic degrees for these new members during the year. Our primary officers attended California grand lodge communication. All of our officers participated in district schools of instruction meetings. Our leadership participated in various educational retreats and other trainings. As a result of these efforts, we are better able to lead and make positive contributions in our local communities.
Operating model
- Revenue model
- Investment-supported. 78% of the money available for current operations came from recurring investment income.
- Distribution model
- Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 27
- Transparency & Controls: 90
- Accountability: 31
- Sustainability: 90
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 10.1%; rating input score 10
- Program expense ratio: 62.7%; rating input score 63
- 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: 0%; rating input score 0; 6th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: 85.2%; rating input score 98; 98th percentile among comparable filings
- Total-asset coverage ratio: 48.58; rating input score 99; 99th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
- Officer compensation ratio: 8.7%; rating input score 41; 41st percentile among comparable filings
Growth
- Program expense growth: 13.4% per year; rating input score 100; 68th percentile among comparable filings
- Revenue growth: 16.2% per year; rating input score 100; 77th percentile among comparable filings
- Asset growth: 9.7% per year; rating input score 100; 54th percentile among comparable filings
Details
- Where the money goes: 10.1% of revenue deployed · 62.7% of spending went to programs
- Governance: 0 of 3 board members independent · 6 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $74K in reported program spending
- Leadership: top reported pay $10K · 8 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 2 filed schedules
- Filing history: 5 filing years from 2020 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- 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 10/100.
- High — Accountability: Independent voting board scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Officer compensation ratio scored 41/100.