La Jolla Masonic Temple Assoc

Not tax-deductible

La Jolla, CAMutual-benefit / member-serving EIN 95-6050928Revenue $218K in FY2020

On file with the IRS5655 La Jolla Blvd, 92037-7524 · La Jolla, CATax-exempt since Aug 1977

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La Jolla Masonic Temple Associations exclusive purpose is to hold title to property, collect income therefrom and turn over the entire amount thereof, less expenses, to the La Jolla Lodge No. 518.

Run by 3 volunteers.
Mission: Form 990 Part I, line 1 · People: Part I, lines 5–6

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
FY2020
latest Form 990
Concern: the latest return is for FY2020, 6 tax years back; more than 4 tax years.
IRS e-file · Filing history
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
86 mo
of spending, in cash
Looks good: 85.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2K
0.6% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$218K
Spent
$27K
To programs
0%
Net assets
$259K

From the FY2020 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2020. IRS ruling in Aug 1977.

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

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation
Treasurer
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
See La Jolla Masonic Temple Assoc 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

Manages property and forwards income to a local lodge.

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Provided by the organization

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1 program · in their own filed words · FY2020
01

La Jolla Masonic Temple Associations exclusive purpose is to hold title to property, collect income therefrom and turn over the entire amount thereof, less expenses, to the La Jolla Lodge No. 518.

Pt IX · col B

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$218K
Ln 12
Other incomeLn 4–11$212K
Fees for servicesLn 2g$6K
Money outPt IX
$27K
Ln 25
Owns and owesPt X
$259K
net assets · Ln 32
Cash and savingsLn 1–2$194K
Total assetsLn 16$260K
LiabilitiesLn 26$2K
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$6K
Other incomeLn 4–11$212K
Total revenueLn 12$218K
Assets in detailPt X, end of year
CashLn 1$194K
Cash and savings togetherLn 1–2$194K
Land, buildings, equipmentLn 10c$56K
Other assetsLn 15$11K
Total assetsLn 16$260K
LiabilitiesLn 26$2K
Net assetsLn 32$259K
OperationsPt I, VI
EmployeesI 50
VolunteersI 63
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 FY20End FY20
Cash and savingsLn 1–2$2K$194K
Land, buildings, equipmentLn 10c$57K$56K
Total assetsLn 16$70K$260K
LiabilitiesLn 26$2K$2K
Net assetsLn 32$68K$259K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$202
OccupancyLn 16$22K
Depreciation, depletion and amortizationLn 22$1K
InsuranceLn 23$2K
Other expenses (24a–d)Ln 24$1K$1K
Total functional expensesLn 25$27K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2020 Latest Viewing $218K$27K$191K$259K 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 $217,702 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $8,700$5,600
I-10 Investment income$0
I-11 Other revenue$212,102
I-12 Total revenuePrior year $8,700$217,702
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 $9,950$27,112
I-18 Total expensesPrior year $9,950$27,112
I-19 Revenue less expensesPrior year −$1,250$190,590
Part VI · Governance 3 of 3 board members independent, 3 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
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 $217,702 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,600$5,600
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $212,102$212,102
VIII-12 Total revenueRelated to mission $217,702 · Unrelated business $0 · Excluded from tax $0$217,702
Part IX · Statement of functional expenses $27,112 across 5 lines filed
IX-11c Accounting fees$202
IX-16 Occupancy$22,422
IX-22 Depreciation, depletion and amortization$1,136
IX-23 Insurance$2,350
IX-24 Other expenses (24a–d)Programs $1,002$1,002
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$27,112
Part X · Balance sheet $260,379 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $2,076$193,802
X-10c Land, buildings and equipment, netStart of year $57,013$55,877
X-15 Other assetsStart of year $10,700$10,700
X-16 Total assetsStart of year $69,789$260,379
X-17 Accounts payable and accrued expensesStart of year $345$345
X-19 Deferred revenueStart of year $1,200$1,200
X-26 Total liabilitiesStart of year $1,545$1,545
X-32 Total net assets or fund balancesStart of year $68,244$258,834
X-33 Total liabilities and net assetsStart of year $69,789$260,379
Part XI · Reconciliation of net assets $258,834 net assets at year end
XI-1 Total revenue$217,702
XI-2 Total expenses$27,112
XI-3 Revenue less expenses$190,590
XI-4 Net assets at start of year$68,244
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$258,834

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

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