Grand Lodge of Free and Accepted Masons of California
Nonprofit profile at a glance
- EIN
- 940487790
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024, Form 990-N 2013
- Location
- San Francisco, CA, USA
- Phone
- 4157767000
- Rating confidence
- Limited
Reported finances
- Revenue
- $4,713,944
- Expenses
- $5,360,645
- Assets
- $64,116,057
- Liabilities
- $48,802,451
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Highest reported compensation
- ALLAN L CASALOU (GRAND SECRETARY): $429,997 total reported compensation
- CAROL R HUNTER (VP AND CHIEF FINANCIAL OFFICER): $368,833 total reported compensation
- ANDREW CAMERON (GENERAL COUNSEL): $283,780 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
We build in our members a foundation of values focused on service, integrity and a sense of belonging. By strengthening our moral character, we are able to affect positive change in the wider world.
What it reported doing in 2024
Currently, there are more than 325 lodges throughout California with more than 34,000 members. The grand lodge provides programs, education, training and support services to the lodges, their officers and individual masons. These services include insurance overage for lodges, certification programs for lodge officers, masonic education for members, and numerous other service and education opportunities. The grand lodge also provides direct monetary support in the form of grants to affiliated youth organizations, including demolay, job's daughters and rainbow girls and to other masonic organizations and individual masons in time of need. Finally, the grand lodge provides support, education, and administrative services to its related entities.
Operating model
- Revenue model
- Earned-program. 71% of the money available for current operations came from fees and other program revenue.
- 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
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 74
- Accountability: 88
- Sustainability: 33
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 5th percentile among comparable filings
- Pay-setting controls: 5 of 6 controls in place; rating input score 83
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Scored; rating input score 0
- Grant itemization coverage: 79.8%; rating input score 80; 21st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 80%; rating input score 80; 14th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -13.7%; rating input score 10; 10th percentile among comparable filings
- Total-asset coverage ratio: 11.96; rating input score 92; 92nd percentile among comparable filings
- Liabilities to assets ratio: 0.76; rating input score 11; 11th percentile among comparable filings
- Officer compensation ratio: 54.1%; rating input score 1; 1st percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 4% per year; rating input score 100; 34th percentile among comparable filings
- Asset growth: 14.5% per year; rating input score 100; 73rd percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 4 of 5 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $430K · 15 people listed · 5 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $990K reported
- Consistency: 13 of 14 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes major donors, foreign activity, grants, executive pay, and related organizations
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 12 filed money-flow records
- Related organizations: 10 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Foreign activity oversight scored 0/100.
- High — Sustainability: Operating margin scored 10/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 1/100.
- High — Sustainability: Liabilities to assets ratio scored 11/100.