Calam Shriners Group Return FY2020 filing

Not tax-deductible

Lewiston, IDCemetery / fraternalMutual / membership EIN 51-0154561Revenue $57K in FY2020

On file with the IRScalamshriners.com1122 18th Ave, 83501-3907 · Lewiston, IDTax-exempt since Nov 1940

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Philanthropic fraternity with a focus on providing services to children

12¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $12K a year · 19% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
12%
of spending
Concern: 12% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
40 mo
of spending, in cash
Looks good: 39.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$57K
Spent
$66K
To programs
12%
Net assets
$467K
By yearFY2020–FY2023
Revenue
$57K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$57K
FY2021$40K
FY2022$89K
FY2023$71K
Expenses
$66K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$66K
FY2021$31K
FY2022$68K
FY2023$43K
Net assets
$467K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$467K
FY2021$478K
FY2022$499K
FY2023$527K

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2023) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Nov 1940.

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

Where the money goes

12 cents of each dollar spent went to programs.

Program services 12% · $8K Management & general 88% · $58K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
Potentate
$0Pt VII · Sec A
Chief Rabban
$0Pt VII · Sec A
Assist. Rabban
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
See Calam Shriners Group Return 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

Provides services to children through philanthropic efforts.

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Provided by the organization

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1 program · $8K · in their own filed words · FY2020
01

Philantropic fraternity with a focus on providing services to children.

$8Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$57K
Ln 12
Gifts and grantsLn 1h$30K
Other incomeLn 4–11$26K
Investment incomeLn 3$1K
Money outPt IX
$66K
Ln 25
Programscol B$8K
Managementcol C$58K
Owns and owesPt X
$467K
net assets · Ln 32
Cash and savingsLn 1–2$220K
Total assetsLn 16$467K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$30K
Investment incomeLn 3$1K
Other incomeLn 4–11$26K
Gains on assetsLn 7$0
Total revenueLn 12$57K
Assets in detailPt X, end of year
CashLn 1$189K
SavingsLn 2$31K
Cash and savings togetherLn 1–2$220K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$230K
Other assetsLn 15$17K
Total assetsLn 16$467K
LiabilitiesLn 26$0
Net assetsLn 32$467K
OperationsPt I, VI
EmployeesI 50
VolunteersI 680
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$230K$220K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$230K$230K
Total assetsLn 16$479K$467K
LiabilitiesLn 26$0$0
Net assetsLn 32$479K$467K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$2K$2K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$62K$8K$54K
All other expensesLn 24e$2K$125$2K
Total functional expensesLn 25$66K$8K$58K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest $71K$43K$28K$527K 990 PDF
FY2022 $89K$68K$21K$499K 990 PDF
FY2021 $40K$31K$9K$478K 990 PDF
FY2020 Viewing $57K$66K−$9K$467K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $57,260 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $47,215$30,337
I-9 Program service revenue$0
I-10 Investment incomePrior year $202$1,043
I-11 Other revenuePrior year $96,539$25,880
I-12 Total revenuePrior year $143,956$57,260
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$2,000
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $123,176$64,300
I-18 Total expensesPrior year $123,176$66,300
I-19 Revenue less expensesPrior year $20,780−$9,040
Part VI · Governance 5 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
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
Part VIII · Statement of revenue $57,260 across 9 lines filed
VIII-1b Membership dues$13,552
VIII-1f All other contributions, gifts and grants$16,785
VIII-1h Total contributions, gifts and grants$30,337
VIII-3 Investment incomeRelated to mission $1,043$1,043
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$25,880
VIII-12 Total revenueRelated to mission $1,043$57,260
Part IX · Statement of functional expenses $66,300 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesManagement $2,000$2,000
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $8,000 · Management $53,903$61,903
IX-24e All other expensesPrograms $125 · Management $2,272$2,397
IX-25 Total functional expensesPrograms $8,125 · Management $58,175 · Fundraising $0$66,300
Part X · Balance sheet $467,328 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $194,874$189,332
X-2 Savings and temporary cash investmentsStart of year $35,535$30,693
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $230,025$230,025
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $18,553$17,278
X-16 Total assetsStart of year $478,987$467,328
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $478,987$467,328
X-32 Total net assets or fund balancesStart of year $478,987$467,328
X-33 Total liabilities and net assetsStart of year $478,987$467,328
Part XI · Reconciliation of net assets $467,328 net assets at year end
XI-1 Total revenue$57,260
XI-2 Total expenses$66,300
XI-3 Revenue less expenses−$9,040
XI-4 Net assets at start of year$478,987
XI-8 Prior period adjustments−$2,619
XI-10 Net assets at end of year$467,328

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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