Free & Accepted Masons Of California

The information for Free & Accepted Masons Of California is as of the organization's most recent filing in December '21. This organization is located in Tarzana, CA. It has been in existence for 81 years, following its founding in 1940.

Organization Classification

The IRS classifies organizations according to the National Taxonomy of Exempt Entities (NTEE) system. The NTEE system helps the IRS assign a 3-character code to each organization to describe the organization's activities.

The Free & Accepted Masons Of California's NTEE code is Y40. The "Y" tells us that the organization is classified along with Fraternal Societies. The "40" tells us that the organization is a Mutual & Membership Benefit organization. The NTEE describes Mutual & Membership Benefit organizations as those that provide services for the mutual aid and benefit of their members, often through a lodge system. These organizations typically offer death benefits and benefits for accidents, sickness, or old age. The Free & Accepted Masons Of California is specifically classified as a Domestic Fraternal Society and Association under section code 10. Their mission is focused on personal growth and improving the lives of others through Masonic principles and tradition.

Program Areas

Freemasonry in California is a relevant and respected organization, both inside and outside of the fraternity. Through their culture of philanthropy, they make a profound difference in the lives of their members and in California communities. This program area within the general fund reports all revenues, support, and functional expenses that are not specifically reported by another fund or program. Freemasonry in California is actively engaged in the worldwide principles and fellowship of Freemasonry.

Organization Staffing

Free & Accepted Masons Of California has 1 employee, who was not paid more than $100k according to the organization's most recent 990 tax filing. Supporting the paid staff are 255 volunteers.

Board Governance

The Free & Accepted Masons Of California appears to be well-governed based on the information provided. With a large number of voting members (228) and a vast majority of independent members (227), the organization ensures a diverse and unbiased decision-making process. The absence of potential conflicts of interest further strengthens the organization's governance, indicating a commitment to transparency and ethical practices. The fact that the organization has not delegated management to an outside firm suggests that it retains control over its operations and decision-making processes. This can contribute to a more efficient and effective governance structure, as decisions are made internally by individuals who have a vested interest in the organization's mission and success. The documentation of both board meetings and committee meetings is an essential aspect of good governance, as it ensures transparency and accountability. This practice allows members to review and assess the discussions and decisions made during these meetings, promoting open communication and informed decision-making. The presence of a conflict of interest policy, along with the requirement for disclosure of conflicts, further demonstrates the organization's commitment to ethical conduct. These policies help prevent any potential conflicts from influencing decision-making processes and ensure that the best interests of the organization are prioritized. While the organization does not have a written whistleblower policy or a document retention policy, the overall governance structure still appears to be robust. However, the absence of these policies may be areas for improvement in the future, as they can provide additional safeguards and promote accountability within the organization. The organization's practice of substantiating and reviewing officer's salaries, as well as providing copies of the 990 to the board prior to filing, indicates a commitment to financial transparency. This ensures that leadership salaries are justified and align with the organization's mission, while also allowing the board to review and assess the organization's financial health. Overall, the Free & Accepted Masons Of California demonstrates strong governance practices, with a focus on transparency, accountability, and ethical conduct. The organization's commitment to documenting meetings, having a conflict of interest policy, and substantiating officer's salaries contributes to a well-governed and responsible nonprofit organization.

Organization Growth

Based on the given data, it can be observed that the Free & Accepted Masons Of California nonprofit organization has experienced a decline in various aspects over the given time period. Contributions & Grants Received, Program Service Revenue, Investment Income, and Total Revenue all decreased from 2016 to 2021. However, it is worth noting that Other Revenue and Grants Paid increased during this time period. Additionally, Employee Salaries, Total Expenses, Total Employees, and Total Volunteers all decreased or remained stable over the given time period. Therefore, overall, the nonprofit organization has not grown but rather experienced a decline in several areas.