Templo De Alabanza FY2020 filing

Tax-deductible

Oklahoma City, OK501(c)(3)ReligionEIN 73-1365726Revenue $1.2M in FY2020

On file with the IRS1145 W I 240 Service Rd Ste C100, 73139-2134 · Oklahoma City, OKTax-exempt since Apr 2006Church — 170(b)(1)(A)(i)

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Church operations

501(c)(3) charity; gifts are tax-deductible.
24¢ of each $1 spent went to programs.
$170K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · 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
2 of 3
filings with a surplus
Average deficit $19K a year · 2% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
24%
of spending
Concern: 24% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$170K
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 7.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$328K
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 6 voting members
Looks good: 5 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
$1.2M
Spent
$1.1M
To programs
24%
Net assets
$2.2M
By yearFY2020–FY2022
Revenue
$1.2M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$1.2M
FY2021$1.2M
FY2022$84K
Expenses
$1.1M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.1M
FY2021$1.2M
FY2022$287K
Net assets
$2.2M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$2.2M
FY2021$2.3M
FY2022$2.1M

From the FY2020 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2020 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 Apr 2006.

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

Where the money goes

24 cents of each dollar spent went to programs.

Program services 24% · $261K Management & general 76% · $812K

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

4 people listed on the 990; $170K paid to officers and key staff.

Part VII, Section A · reportable compensation
$60,000Pt VII · Sec A
$47,320Pt VII · Sec A
Assistant PA
$31,500Pt VII · Sec A
Assistant to
$31,500Pt VII · Sec A

Chano Najera’s $18K as Pastor is at the 47th percentile of top reported officer pay among 344 <$100K religion nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2022FY2021FY2020
Chano Najera$17,996$62,400$60,000
Rachel Ramirez$10,936$47,320—
Rachel R Ramirez——$47,320
Uriel Banuelos$7,062$31,800$31,500
Mario Otero—$21,600$31,500

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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

Templo De Alabanza is a religious organization based in Oklahoma City, OK.

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Provided by the organization

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3 programs · $237K · in their own filed words · FY2020
01

Missions

$119Kprogram expense
02

Television

$80Kprogram expense
03

Radio

$38Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Gifts and grantsLn 1h$1.2M
Money outPt IX
$1.1M
Ln 25
Programscol B$261K
Managementcol C$812K
Owns and owesPt X
$2.2M
net assets · Ln 32
Cash and savingsLn 1–2$651K
Total assetsLn 16$2.6M
LiabilitiesLn 26$328K
PeoplePt VI, VII
4
listed · VII A
PaidVII A4
Voting boardVI 1a6
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.2M
Government grantsLn 1e$35K
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
SavingsLn 2$651K
Cash and savings togetherLn 1–2$651K
Land, buildings, equipmentLn 10c$1.9M
Total assetsLn 16$2.6M
LiabilitiesLn 26$328K
Net assetsLn 32$2.2M
OperationsPt I, VI
EmployeesI 59
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$433K$651K
Land, buildings, equipmentLn 10c$2.0M$1.9M
Total assetsLn 16$2.5M$2.6M
LiabilitiesLn 26$394K$328K
Net assetsLn 32$2.1M$2.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$243K$243K
Other employee benefitsLn 9$600$600
Payroll taxesLn 10$19K$19K
Accounting feesLn 11c$7K$7K
OccupancyLn 16$51K$51K
TravelLn 17$5K$5K
Conferences, conventions and meetingsLn 19$3K$3K
InterestLn 20$15K$15K
Depreciation, depletion and amortizationLn 22$108K$108K
Other expenses (24a–d)Ln 24$329K$199K$130K
All other expensesLn 24e$293K$62K$231K
Total functional expensesLn 25$1.1M$261K$812K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest $84K$287K−$203K$2.1M 990 PDF
FY2021 $1.2M$1.2M$41K$2.3M 990 PDF
FY2020 Viewing $1.2M$1.1M$105K$2.2M 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 FY2020 990 (6 parts)
Part I · Summary $1,177,976 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,176,418$1,177,976
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $1,624$0
I-12 Total revenuePrior year $1,178,042$1,177,976
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $223,722$262,548
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $951,338$810,752
I-18 Total expensesPrior year $1,175,060$1,073,300
I-19 Revenue less expensesPrior year $2,982$104,676
Part VI · Governance 5 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
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 $1,177,976 across 4 lines filed
VIII-1e Government grants$34,888
VIII-1f All other contributions, gifts and grants$1,143,088
VIII-1h Total contributions, gifts and grants$1,177,976
VIII-12 Total revenue$1,177,976
Part IX · Statement of functional expenses $1,073,300 across 11 lines filed
IX-7 Other salaries and wagesManagement $243,333$243,333
IX-9 Other employee benefitsManagement $600$600
IX-10 Payroll taxesManagement $18,615$18,615
IX-11c Accounting feesManagement $6,575$6,575
IX-16 OccupancyManagement $50,587$50,587
IX-17 TravelManagement $5,334$5,334
IX-19 Conferences, conventions and meetingsManagement $3,462$3,462
IX-20 InterestManagement $15,280$15,280
IX-22 Depreciation, depletion and amortizationManagement $107,560$107,560
IX-24 Other expenses (24a–d)Programs $199,301 · Management $129,949$329,250
IX-24e All other expensesPrograms $61,922 · Management $230,782$292,704
IX-25 Total functional expensesPrograms $261,223 · Management $812,077 · Fundraising $0$1,073,300
Part X · Balance sheet $2,577,634 assets, 8 lines filed
X-2 Savings and temporary cash investmentsStart of year $433,436$650,548
X-10c Land, buildings and equipment, netStart of year $2,020,145$1,927,086
X-16 Total assetsStart of year $2,538,719$2,577,634
X-25 Other liabilitiesStart of year $4,249$4,008
X-26 Total liabilitiesStart of year $394,160$328,397
X-27 Net assets without donor restrictionsStart of year $2,144,559$2,249,237
X-32 Total net assets or fund balancesStart of year $2,144,559$2,249,237
X-33 Total liabilities and net assetsStart of year $2,538,719$2,577,634
Part XI · Reconciliation of net assets $2,249,237 net assets at year end
XI-1 Total revenue$1,177,976
XI-2 Total expenses$1,073,300
XI-3 Revenue less expenses$104,676
XI-4 Net assets at start of year$2,144,559
XI-8 Prior period adjustments$2
XI-10 Net assets at end of year$2,249,237

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

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