Masonic Temple Association of Sacramento
Nonprofit profile at a glance
- EIN
- 940661500
- IRS 990 coverage
- 2010–2023
- Forms available
- Form 990 2023
- Location
- Sacramento, CA, USA
- Phone
- 9164435058
- Rating confidence
- Limited
Reported finances
- Revenue
- $-9,770
- Expenses
- $20,183
- Assets
- $577,303
- Liabilities
- $192,605
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- GARY MORRISSETTE (Vice President)
- PAUL SINOGUI (President)
Highest reported compensation
- FRANCISCO MARQUES (BLDG MANAGER): $53,830 total reported compensation
- DAVE COBB (CFO): $11,699 total reported compensation
- PHILLIP HARDIMAN (Secretary): $6,768 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Management, maintenance & rental of historic masonic temple
What it reported doing in 2023
Maintenance of historic masonic temple for use by community and local masonic lodges.
Operating model
- Revenue model
- No positive adjusted resources. The filing reports no positive adjusted operating resources.
- 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: 0
- Transparency & Controls: 90
- Accountability: 79
- Sustainability: 32
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- 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: 100%; rating input score 100; 64th 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: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -306.6%; rating input score 11; 11th percentile among comparable filings
- Total-asset coverage ratio: 28.6; rating input score 85; 85th percentile among comparable filings
- Liabilities to assets ratio: 0.33; rating input score 12; 12th percentile among comparable filings
- Officer compensation ratio: 358.2%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: -3.1% per year; rating input score 0; 26th percentile among comparable filings
Details
- Where the money goes: 0% of spending went to programs
- Governance: 12 of 12 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $54K · 12 people listed
- Consistency: 11 of 12 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 13 filing years from 2010 to 2023
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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: Program expense ratio scored 0/100.
- High — Growth: Asset growth 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: Operating margin scored 11/100.
- High — Sustainability: Officer compensation ratio scored 2/100.
- High — Sustainability: Liabilities to assets ratio scored 12/100.