Civic Intelligence

Abou Ben Adhem Shriners

990 • Fiscal year 2016 • EIN 44-0151753

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 28, 2017

601 St Louis StreetSpringfield, MO 65806

(417) 869-9164

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

96th percentile

0.19x

Higher debt load relative to assets than 96% of similar nonprofits.

2016 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

81st percentile

0.25x

Higher debt load relative to revenue than 81% of similar nonprofits.

2016 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2016

Net Margin

53rd percentile

8.0%

Higher net margin than 53% of similar nonprofits.

2016 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

97th percentile

$49,221

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2016 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2016

Asset Growth

89th percentile

10%

Faster asset growth than 89% of similar nonprofits.

2016 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

66th percentile

9.7%

Faster revenue growth than 66% of similar nonprofits.

2016 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,170,500

Up $109,290 (+10%) from 2015

Net Assets

Up

$945,327

Up $2,541 (+0.3%) from 2015

Liabilities

Up

$225,173

Up $106,749 (+90%) from 2015

Revenue

Up

$900,060

Up $79,282 (+9.7%) from 2015

Expenses

Up

$828,406

Up $241,268 (+41%) from 2015

Net Income

Down

$71,654

Down $161,986 (-69%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,245,007Liabilities 2011: $177,361Net Assets 2011: $1,067,6462011Assets 2012: $1,127,412Liabilities 2012: $171,479Net Assets 2012: $955,9332012Assets 2013: $1,025,073Liabilities 2013: $165,044Net Assets 2013: $860,0292013Assets 2014: $1,033,777Liabilities 2014: $204,490Net Assets 2014: $829,2872014Assets 2015: $1,061,210Liabilities 2015: $118,424Net Assets 2015: $942,7862015Assets 2016: $1,170,500Liabilities 2016: $225,173Net Assets 2016: $945,3272016Assets 2017: $1,117,794Liabilities 2017: $241,269Net Assets 2017: $876,5252017Assets 2018: $1,074,208Liabilities 2018: $220,392Net Assets 2018: $853,8162018Assets 2019: $1,217,896Liabilities 2019: $250,986Net Assets 2019: $966,9102019Assets 2020: $1,089,443Liabilities 2020: $194,746Net Assets 2020: $894,6972020Assets 2021: $1,417,364Liabilities 2021: $194,824Net Assets 2021: $1,222,5402021Assets 2022: $1,181,270Liabilities 2022: $175,943Net Assets 2022: $1,005,3272022Assets 2023: $1,522,094Liabilities 2023: $204,683Net Assets 2023: $1,317,4112023Assets 2024: $1,735,215Liabilities 2024: $159,423Net Assets 2024: $1,575,7922024

Highlighted filing

2016

Assets$1,170,500
Liabilities$225,173
Net Assets$945,327

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $619,394Expenses 2011: $612,789Net Income 2011: $6,6052011Expenses 2012: $527,1962012Revenue 2013: $471,374Expenses 2013: $508,259Net Income 2013: -$36,8852013Revenue 2014: $533,967Expenses 2014: $499,085Net Income 2014: $34,8822014Revenue 2015: $820,778Expenses 2015: $587,138Net Income 2015: $233,6402015Revenue 2016: $900,060Expenses 2016: $828,406Net Income 2016: $71,6542016Revenue 2017: $832,511Expenses 2017: $740,935Net Income 2017: $91,5762017Revenue 2018: $856,194Expenses 2018: $803,486Net Income 2018: $52,7082018Revenue 2019: $721,044Expenses 2019: $659,559Net Income 2019: $61,4852019Revenue 2020: $678,652Expenses 2020: $495,049Net Income 2020: $183,6032020Revenue 2021: $933,443Expenses 2021: $524,593Net Income 2021: $408,8502021Revenue 2022: $860,744Expenses 2022: $580,190Net Income 2022: $280,5542022Revenue 2023: $802,943Expenses 2023: $516,845Net Income 2023: $286,0982023Revenue 2024: $754,814Expenses 2024: $605,702Net Income 2024: $149,1122024

Highlighted filing

2016

Revenue$900,060
Expenses$828,406
Net Income$71,654
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 28, 2017
Return Version
2016v3.0
Gross Receipts
$1,186,873
Mission and Program Overview

Mission

Fraternity with a Philantrophic Mission

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$497,673$501,990▲ $4,317
Savings and Temporary Cash Investments$263,426$270,038▲ $6,612
Investments in Publicly Traded Securities$170,677$210,721▲ $40,044
Land, Buildings, and Equipment, Net$78,366$112,049▲ $33,683
Accounts Receivable$19,271$40,582▲ $21,311
Inventories for Sale or Use$15,478$17,152▲ $1,674
Prepaid Expenses and Deferred Charges$6,319$7,968▲ $1,649
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$1,061,210$1,170,500▲ $109,290
Other Assets Total$10,000$10,000→ $0
Liabilities
Deferred Revenue$86,803$204,016▲ $117,213
Accounts Payable and Accrued Expenses$31,621$21,157▼ $10,464
Total Liabilities$118,424$225,173▲ $106,749
Net Assets / Fund Balance
Unrestricted Net Assets$794,382$833,492▲ $39,110
Temporarily Rstr Net Assets$148,404$111,835▼ $36,569
Total Net Assets Fund Balance$942,786$945,327▲ $2,541
Total Liabilities and Net Assets / Fund Balance$1,061,210$1,170,500▲ $109,290

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$35,734$34,484$70,218
Land$60,000-$60,000
Other Land Buildings$16,315$12,874$29,189

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$148,404$41,378▲ $373$55,150$111,835
2015$183,735$34,830▲ $385$50,883$148,404
2014$277,531$15,617▲ $444$60,358$183,735
2013$337,144$24,711▲ $589$29,906$277,531
2012$393,429$29,148▲ $1,393$7,812$337,144
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Wes JoyDirector F.A.FT$49,221$49,221

Board Members and Trustees

NameTitle
Charlie GeorgeDirector
Frank Keyes1st Cerimonial
Bradley Roam2nd Ceremonial
Chuck OheimAssist. Rabban
Steve AllgoodCapt of Guard
Rick AndersonChief Rabban
David PorterfieldH Priest/Proph
Bruce MonroeMarshal
Scott HougeOriental Guide
Richard BrownsbergerOuter Guard
Greg KeelingPotentate
Mike PfanderRecorder-P.P.
Larry DavisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$50,985
Program Service Revenue
$379,510
Investment Income
$16,350
Other Revenue
$453,215
All Other Contributions
$17,818
Change in Net Assets
$71,654
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$659,409
Salaries, Compensation, and Employee Benefits$168,997
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$178,058
Other Salaries and Wages---$106,286
Payments to Affiliates---$102,720
Other Expenses---$60,370
Current Officers, Directors, Trustees, and Key Employees---$49,221
Insurance---$31,960
Depreciation Depletion---$21,246
Fees for Services Accounting---$17,111
Payroll Taxes---$13,490
Total Functional Expenses$0$0$0$828,406
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$590,417
Fundraising Direct Expenses$286,328
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Circus$228,398$228,398$134,929$93,469
Unit activities$173,566$173,566$51,141$122,425
Total Events$590,417$590,417$286,328$304,089
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

The organization has members.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

The officers are elected annually by the members.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

The elected officers cannot make changes to the bylaws, amend the temple budget, change temple dues, etc, without the temple body voting on it.

Form 990, Part VI, Line 11B: Form 990 Review Process

The governing body does not review the completed 990 prior to filing; however, one or more officers, as well as Shriners International Staff perform reviews of the return after the 990 is filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Compliance with our code of ethics is monitored and enforced by our Shriners International bylaws Section 210.7.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Board conducts annual review and approves compensation for the Director of Fraternal Affairs.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

We do not make our governing documents, conflict of interest policy, or financial statements available to the public. Our 990's are available for public inspection upon written request.

Filing and Contact Details

Filer

Filer Name
Shriners International DBA
EIN
44-0151753
Phone
4178699164
Address
601 St Louis Street, Springfield, MO 65806

Signing Officer

Name
John E Muncy
Title
Treasurer
Signed
2017-06-28
Discuss with paid preparer
Yes

Organization Details

Formed
1903
Legal Domicile
Mo
Voting Board Members
5
Independent Board Members
5
Employees
10

Preparer

Firm
Roberts McKenzie Mangan & Cummings PC
Address
4035 S Fremont, Springfield, MO 65804
Preparer
Timothy K May
Phone
4178835348
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

Administrative: Column (A) - Total = $53866; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Donations: Column (A) - Total = $34772; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Member Relations: Column (A) - Total = $10853; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Office Supplies and Expenses: Column (A) - Total = $20088; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Promotion & Publicity: Column (A) - Total = $36587; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Repairs and maintenance: Column (A) - Total = $3564; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Unit/Club Expense: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Visitations/Pilgrimages: Column (A) - Total = $18328; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Other Changes In Net Assets Or Fund Balances - Other Decreases

Capital cntbtn, Shrine Bldg, 501(c)(2)org = -$10138

Other Changes In Net Assets Or Fund Balances - Other Decreases

Capital contribution, Preservation Assoc, 501(c)(3) org = -$10830

Other Changes In Net Assets Or Fund Balances - Other Increases

Unrealized gain on investments = $40312

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

The board designated or quasi-endowment is used for members travel to and from fraternal functions and related administrative costs.The term endowment is utilized to provide free hospital transportation to and from Shriners Hospitals for the patients and their families.

Part X : FIN48 Footnote

The Temple adopted the provisions of FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes (FASB ASC 740-10), effective January 1, 2009. Under the interpretation, the Temple would record a liability for certain tax positions when it is probable that a tax position would not be upheld under examination and the amount can be reasonably estimated. The Temple continually evaluates expiring statutes of limitations, changes in tax law and new authoritative rulings in determining if there are unreasonable tax positions subject to the provisions of FASB Interpretation No. 48. At December 31, 2016, the Temple has determined that there were no unreasonable tax positions whereby a liability would need to be recorded.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4Assist. Rabban
IRS990/Form990PartVIISectionAGrp/TitleTxt5H Priest/Proph
IRS990/Form990PartVIISectionAGrp/TitleTxt6Oriental Guide
IRS990/Form990PartVIISectionAGrp/TitleTxt7Treasurer
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IRS990/Form990PartVIISectionAGrp/TitleTxt102nd Ceremonial
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IRS990/OtherExpensesGrp/TotalAmt263109
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
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IRS990/ProgramServiceRevenueGrp/Desc1Membership Dues & Assessments
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$0.16$1.58$0.75$0.61$0.15
2023Detailed filing. Detailed filing data is available for this year.$1.52$0.20$1.32$0.80$0.52$0.29
2022Detailed filing. Detailed filing data is available for this year.$1.18$0.18$1.01$0.86$0.58$0.28
2021Detailed filing. Detailed filing data is available for this year.$1.42$0.19$1.22$0.93$0.52$0.41
2020Detailed filing. Detailed filing data is available for this year.$1.09$0.19$0.89$0.68$0.50$0.18
2019Detailed filing. Detailed filing data is available for this year.$1.22$0.25$0.97$0.72$0.66$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.07$0.22$0.85$0.86$0.80$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.12$0.24$0.88$0.83$0.74$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.17$0.23$0.95$0.90$0.83$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.06$0.12$0.94$0.82$0.59$0.23
2014Detailed filing. Detailed filing data is available for this year.$1.03$0.20$0.83$0.53$0.50$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.03$0.17$0.86$0.47$0.51$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.17$0.96$0.53
2011Summary only. Only limited summary data is available for this year.$1.25$0.18$1.07$0.62$0.61$0.01