Masonic Temple Association of Nevada City

Nonprofit profile at a glance

EIN
237104895
IRS 990-EZ coverage
2024–2025
Forms available
Form 990 2019, Form 990-EZ 2025, Form 990-N 2023
Location
Nevada City, CA, USA
Phone
5302654662
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Domestic Fraternal Societies

Reported finances

Revenue
$58,625
Expenses
$61,192
Assets
$62,147

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • LEE WILBOURNE (PRESIDENT)

People named in this filing

  • LEE WILBOURNE (PRESIDENT)
  • CHARLIE WILSON (SECRETARY)
  • ALBERTUS DORLAND (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide and maintain building in support of the other masonic affliates in the area.

What it reported doing in 2025

Provide and maintain building for the purpose of providing a meeting place to support the other masonic affliates in the area

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 37
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -4.4%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 1.02; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 10.7% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: -4.4% per year; rating input score 0; 35th percentile among comparable filings
  • Asset growth: -11% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $61K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • 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 — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.