Kali Mandir FY2021 filing

Tax-deductible

Laguna Beach, CA501(c)(3)ReligionEIN 33-0677788Revenue $365K in FY2021

On file with the IRSPo Box 4700, 92652-4700 · Laguna Beach, CATax-exempt since Feb 1996Publicly supported charity — 170(b)(1)(A)(vi)

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To provide religious services to the hindu goddess Kali and provide other spritual services

501(c)(3) charity; gifts are tax-deductible.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 3
filings with a surplus
Average surplus $175K a year · 52% of revenue · last 3 filings
Looks good: a surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
12 mo
of spending, in cash
Looks good: 12.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $42K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$365K
+30% vs prior year
Spent
$139K
To programs
0%
Net assets
$936K
By yearFY2020–FY2022
Revenue
$365K
FY2021▲ +30%
Tap a bar for its year
Revenue by fiscal year
FY2020$281K
FY2021$365K
FY2022$361K
Expenses
$139K
FY2021▼ -25%
Tap a bar for its year
Expenses by fiscal year
FY2020$185K
FY2021$139K
FY2022$157K
Net assets
$936K
FY2021▲ +32%
Tap a bar for its year
Net assets by fiscal year
FY2020$708K
FY2021$936K
FY2022$1.1M

From the FY2021 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2022) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2022. IRS ruling in Feb 1996.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

What each dollar paid for.

Management & general 100% · $139K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
See Kali Mandir executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers religious services for the Hindu Goddess Kali and other spiritual needs.

Provided by the organization

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1 program · in their own filed words · FY2021
01

Association for hindus religiuous services and worship

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 4 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$365K
Ln 12
Gifts and grantsLn 1h$362K
Other incomeLn 4–11$3K
Investment incomeLn 3$10
Money outPt IX
$139K
Ln 25
Managementcol C$139K
Owns and owesPt X
$936K
net assets · Ln 32
Cash and savingsLn 1–2$139K
Total assetsLn 16$938K
LiabilitiesLn 26$2K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$362K
Investment incomeLn 3$10
Other incomeLn 4–11$3K
Total revenueLn 12$365K
Assets in detailPt X, end of year
CashLn 1$71K
SavingsLn 2$68K
Cash and savings togetherLn 1–2$139K
Land, buildings, equipmentLn 10c$793K
Total assetsLn 16$938K
LiabilitiesLn 26$2K
Net assetsLn 32$936K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$124K$139K
Land, buildings, equipmentLn 10c$582K$793K
Total assetsLn 16$713K$938K
LiabilitiesLn 26$3K$2K
Net assetsLn 32$710K$936K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Legal feesLn 11b$1K$1K
Other fees for servicesLn 11g$5K$5K
RoyaltiesLn 15$129$129
TravelLn 17$3K$3K
Depreciation, depletion and amortizationLn 22$16K$16K
Other expenses (24a–d)Ln 24$8K$8K
All other expensesLn 24e$106K$106K
Total functional expensesLn 25$139K$0$139K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest $361K$157K$204K$1.1M 990 PDF
FY2021 Viewing $365K$139K$226K$936K 990 PDF
FY2020 $281K$185K$96K$708K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $364,986 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $280,554$362,297
I-9 Program service revenue$0
I-10 Investment incomePrior year $10$10
I-11 Other revenuePrior year $809$2,679
I-12 Total revenuePrior year $281,373$364,986
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $184,877$139,049
I-18 Total expensesPrior year $184,877$139,049
I-19 Revenue less expensesPrior year $96,496$225,937
Part VI · Governance 4 of 4 board members independent, 3 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $364,986 across 5 lines filed
Lines not itemized here account for $2,180 of total revenue; see the IRS return.
VIII-1b Membership dues$362,297
VIII-1h Total contributions, gifts and grants$362,297
VIII-3 Investment incomeRelated to mission $10$10
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $499$499
VIII-12 Total revenueRelated to mission $2,689 · Unrelated business $0 · Excluded from tax $0$364,986
Part IX · Statement of functional expenses $139,049 across 7 lines filed
IX-11b Legal feesManagement $1,075$1,075
IX-11g Other fees for servicesManagement $4,887$4,887
IX-15 RoyaltiesManagement $129$129
IX-17 TravelManagement $2,542$2,542
IX-22 Depreciation, depletion and amortizationManagement $16,282$16,282
IX-24 Other expenses (24a–d)Management $7,711$7,711
IX-24e All other expensesManagement $106,423$106,423
IX-25 Total functional expensesPrograms $0 · Management $139,049 · Fundraising $0$139,049
Part X · Balance sheet $938,251 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $60,062$71,489
X-2 Savings and temporary cash investmentsStart of year $64,069$67,597
X-8 Inventories for sale or useStart of year $6,423$6,449
X-10c Land, buildings and equipment, netStart of year $582,229$792,716
X-16 Total assetsStart of year $712,783$938,251
X-17 Accounts payable and accrued expensesStart of year −$594−$117
X-25 Other liabilitiesStart of year $3,381$2,435
X-26 Total liabilitiesStart of year $2,787$2,318
X-32 Total net assets or fund balancesStart of year $709,996$935,933
X-33 Total liabilities and net assetsStart of year $712,783$938,251
Part XI · Reconciliation of net assets $935,933 net assets at year end
XI-1 Total revenue$364,986
XI-2 Total expenses$139,049
XI-3 Revenue less expenses$225,937
XI-4 Net assets at start of year$709,996
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$935,933

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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