Naja Shriners Group Return

Not tax-deductible

Rapid City, SDCemetery / fraternalEIN 51-0213898

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Individual clubs are an extension of Naja temple, which is a fraternity with a philanthropic mission.

Run by 6 volunteers.
Mission: Form 990 Part I, line 1 · People: Part I, lines 5–6

Before you give

FY2022 · 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
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
2 of 3
filings with a surplus
Average surplus $5K a year · 62% of revenue · last 3 filings
Fine: a surplus in 2 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
60 mo
of spending, in cash
Looks good: 60.5 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
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$22K
+145% vs prior year
Spent
$7K
To programs
0%
Net assets
$33K
By yearFY2020–FY2022
Revenue
$22K
FY2022▲ +145%
Revenue by fiscal year
FY2020−$5K
FY2021$9K
FY2022$22K
Expenses
$7K
FY2022▲ +746%
Expenses by fiscal year
FY2020$2K
FY2021$780
FY2022$7K
Net assets
$33K
FY2022▲ +89%
Net assets by fiscal year
FY2020$9K
FY2021$18K
FY2022$33K

From the FY2022 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2022. IRS ruling in Nov 1940.

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

Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation
President-Fr
$0Pt VII · Sec A
Secretary-Fr
$0Pt VII · Sec A
President-Rc
$0Pt VII · Sec A
Secretary-Rc
$0Pt VII · Sec A
Potentate
$0Pt VII · Sec A
$0Pt VII · Sec A
See Naja 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

Supports community through philanthropic fraternity club activities.

Provided by the organization

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

The organizations' primary purpose is to provide fraternal activities for its members. The individual shrine clubs also allow for local members of naja temple to meet, receive information on, and participate in fundraising activities for shriners childrens hospitals.

Pt IX · col B

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By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$22K
Ln 12
Other incomeLn 4–11$14K
Gifts and grantsLn 1h$8K
Investment incomeLn 3$1
Money outPt IX
$7K
Ln 25
Owns and owesPt X
$33K
net assets · Ln 32
Cash and savingsLn 1–2$33K
Total assetsLn 16$33K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$8K
Investment incomeLn 3$1
Other incomeLn 4–11$14K
Total revenueLn 12$22K
Assets in detailPt X, end of year
CashLn 1$27K
SavingsLn 2$6K
Cash and savings togetherLn 1–2$33K
Total assetsLn 16$33K
LiabilitiesLn 26$0
Net assetsLn 32$33K
OperationsPt I, VI
EmployeesI 50
VolunteersI 66
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$18K$33K
Total assetsLn 16$18K$33K
LiabilitiesLn 26$0$0
Net assetsLn 32$18K$33K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Advertising and promotionLn 12$3K
Office expensesLn 13$23
Other expenses (24a–d)Ln 24$4K
Total functional expensesLn 25$7K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest Viewing $22K$7K$16K$33K 990 PDF
FY2021 $9K$780$8K$18K 990 PDF
FY2020 −$5K$2K−$8K$9K 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 FY2022 990 (4 parts)
Part VIII · Statement of revenue $22,228 across 5 lines filed
VIII-1f All other contributions, gifts and grants$8,165
VIII-1h Total contributions, gifts and grants$8,165
VIII-3 Investment incomeExcluded from tax $1$1
VIII-8 Net income from fundraising eventsExcluded from tax $14,062$14,062
VIII-12 Total revenueExcluded from tax $14,063$22,228
Part IX · Statement of functional expenses $6,596 across 3 lines filed
IX-12 Advertising and promotion$3,000
IX-13 Office expenses$23
IX-24 Other expenses (24a–d)$3,573
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$6,596
Part X · Balance sheet $33,253 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $11,395$27,027
X-2 Savings and temporary cash investmentsStart of year $6,226$6,226
X-16 Total assetsStart of year $17,621$33,253
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $17,621$33,253
X-32 Total net assets or fund balancesStart of year $17,621$33,253
X-33 Total liabilities and net assetsStart of year $17,621$33,253
Part XI · Reconciliation of net assets $33,253 net assets at year end
XI-1 Total revenue$22,228
XI-2 Total expenses$6,596
XI-3 Revenue less expenses$15,632
XI-4 Net assets at start of year$17,621
XI-10 Net assets at end of year$33,253

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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