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lodge budget



Grand Lodge, F.A.A.M. of the District of Columbia

Effective Management can be described as a continuous cycle of planning, organizing, directing and controlling. The annual process of budget preparation is an integral part of the planning phase of this cycle. The approved Lodge budget is the plan stated in financial terms and provides a yardstick against which the Lodges activities are measured.

Budgeting provides the Lodge with a preview of the coming year. Income from dues, fees and interest are anticipated, expenses are detailed and scheduled, needed transfers of funds from investments may be projected, and many other decisions are made in advance of the actual need. If actual results do not develop according to plan, the Lodge must be aware of the deviations as soon as possible so that alternative action can be taken.


The preparation of the Lodge budget requires involvement, coordination, and communication among the Worshipful Master, Secretary, Treasurer, the Trustees of Securities and the Budget Committee. Due to the complexity of this interaction and the need for a comprehensive and accurate budget, the budgeting process should be coordinated and the budget prepared by the Budget Committee. The Budget Committee should monitor any variations from budget and make periodic reports to the Lodge and the Worshipful Master.


The reasons for preparation of a Lodge budget are mainly to:

1. Provide the Worshipful Master with a device for planning and coordinating Lodge activities as well as to control expenditures.

2. Eliminate the need for Lodge approval of expenditures at each meeting night.

3. Keep the Lodge officers and members apprised of Lodge income and expenses and its financial condition.


The Lodge budget may be prepared either on a Masonic Year or Calendar Year basis, whichever the Lodge so chooses. A Calendar Year budget would more closely coincide with the Worshipful Masterís term which is basically January 1 thru December 31 where-as a Masonic Year budget of October 1 thru September 30 would coincide with Grand Lodge reports, etc.

Estimated Budget

For the period __________ to __________


Transfers from Trustees  
Total Estimated Income  


Taxes (FICA & Unemployment)  
Office Space Rental  
Lodge Bulletins  
Postage (including envelopes)  
Death Notices  
Lodge Dinners  
Office & Computer Supplies  
Grand Lodge Dues  
Grand Lodge Banquet  
Grand Visitation (including GM gift)  
Ladies Night  
Past Masters Night  
Wardens Night  
Lodge Picnic  
Total Estimate Expenses  

__________________________________ Lodge # ______________


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Last modified: March 22, 2014