Temple Commandery 4 FY2022 filing

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EIN 42-0114816 Cemetery / fraternal Des Moines, IA
Form 990 (PDF)

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Revenue & expenses by yearFY2020–FY2024
Revenue
$-17K
FY2022▼ -126%
Expenses
$37K
FY2022▲ +62%

Form 990 for the fiscal year ending December 2022 (IRS tax year 2022).


Promotes community involvement and supports charitable causes through fraternal activities. For fiscal year 2022 it reported $-17K in revenue, $37K in expenses, and $694K in net assets.Pt I

Type
Cemetery / fraternal · Nonprofit
Location
Des Moines, IA
Website
www.dmscottishrite.org
Filings
5 on file (2020–2022)
Revenue
$-17KFY2022
Expenses
$37K
Net assets
$694K
People
5
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Size
<$100K
What they do
Promotes community involvement and supports charitable causes through fraternal activities.
Leadership
Brian Bever · Generalissimo
Money in and out
$-17K revenue, $37K expenses
Reported financial activity · FY2022
Total revenue
$-17K
Pt VIII · Ln 12
Total expenses
$37K
Pt IX · Ln 25
Net assets
$694K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$54K

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Summary of the Filing

Part I · fiscal year 2022 · Form 990
Total assets
$694K
FY2022▼ -7%
Total liabilities
$0
FY2022
Revenue less expensesPt I · Ln 19−$54K
Total assetsPt X · Ln 16$694K
Program-expense ratioPt IX · col B0%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45

Identity & Classification

Form 990 Header · IRS Business Master File
Legal name (IRS)Hdr · item CTemple Commandery 4
EINHdr · item D42-0114816
Principal addressHdr · item CDes Moines, IA
WebsiteHdr · item Jwww.dmscottishrite.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MIA
Exempt statusHdr · item I501(c)(10) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFJan 1964

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Generalissimo
$0Pt VII · Sec A
Recorder
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Captain General
$0Pt VII · Sec A
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Mission & Programs · Part III

Where the work happens

1 program service, described in the organization's own filed words · FY2022.
01

A fraternal organization promoting community involvement, character development, and charitable causes.

Pt IX · col B

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Balance Sheet

Part X · end of year
CashLn 1$8K
Total assetsLn 16$694K
Total liabilitiesLn 26$0
Total net assetsLn 32$694K
Months of cash on handcomputed2.5

Financial Metrics

Form 990 · FY2022 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $694K · Operating expenses/yr $37K
222.4 months
Where the money goes
Program services
Program services $0 · Total expenses $37K
not reported
Management & General
Management & general $0 · Total expenses $37K
not reported
Fundraising
Fundraising $0 · Total expenses $37K
not reported
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $90
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $-17K
—
Government reliance
Government grants — · Total revenue $-17K
—
Earned-income share
Program service revenue $6K · Total revenue $-17K
—
Investment reliance
Investment income $-23K · Total revenue $-17K
—
Program self-sufficiency
Program service revenue $6K · Total expenses $37K
16%
Growth & trend
Revenue growth (YoY)
This year $-17K · Prior year $65K
-126%
Net-asset trend (YoY)
End of year $694K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $-17K · Expenses $37K
—
Liabilities-to-Assets
Total liabilities — · Total assets $694K
—
Net-asset ratio
Net assets $694K · Total assets $694K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $686K · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $694K
99%
People & payroll
Highest Reported Total Compensation
Individual Brian Bever · Reported title GENERALISSIMO · Highest reported compensation $0 · Total expenses $37K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $0 · Total expenses $37K
0%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Overhead ratio 0%——
Revenue growth -126%——
Investment management fee ratio 0.5%——
Legal fee ratio 0%——
Accounting fee ratio 2%——
Fundraising fee ratio 0%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · this organization's grantmaking
Grants paid · 1 grant · $8K · 2022–2022

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$78K revenue · ⤓ 990 PDF
FY2023$85K revenue · ⤓ 990 PDF
FY2022$-17K revenue · viewing · ⤓ 990 PDF
FY2021$65K revenue · ⤓ 990 PDF
FY2020$45K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2022IRS
Classification, formation year, addressIRS Business Master File
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