Civic Intelligence

Shriners International Jerusalem Temple Group Return

990 • Fiscal year 2020 • EIN 58-1870363

Jan 01, 2020 to Dec 31, 2020 • Filed on Dec 15, 2021

P O Box 712Destrehan, LA 70047

(985) 725-1716

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)10 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)10 • <$500k nonprofits • Source year 2020

Net Margin

10th percentile

-73%

Higher net margin than 10% of similar nonprofits.

2020 filings • 501(c)10 • <$500k nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

18th percentile

-14%

Faster asset growth than 18% of similar nonprofits.

2020 filings • 501(c)10 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

16th percentile

-58%

Faster revenue growth than 16% of similar nonprofits.

2020 filings • 501(c)10 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$208,902

Down $33,484 (-14%) from 2019

Net Assets

Down

$208,902

Down $33,484 (-14%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Down

$12,149

Down $17,082 (-58%) from 2019

Expenses

Down

$21,020

Down $3,954 (-16%) from 2019

Net Income

Down

-$8,871

Down $13,128 (-308%) from 2019

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2010: $11,993Liabilities 2010: $0Net Assets 2010: $11,9932010Assets 2011: $15,674Liabilities 2011: $17,645Net Assets 2011: -$1,9712011Assets 2012: $224,822Liabilities 2012: $0Net Assets 2012: $224,8222012Assets 2013: $232,463Liabilities 2013: $0Net Assets 2013: $232,4632013Assets 2014: $236,914Liabilities 2014: $0Net Assets 2014: $236,9142014Assets 2015: $247,971Liabilities 2015: $0Net Assets 2015: $247,9712015Assets 2016: $274,069Liabilities 2016: $0Net Assets 2016: $274,0692016Assets 2017: $261,299Liabilities 2017: $0Net Assets 2017: $261,2992017Assets 2019: $242,386Liabilities 2019: $0Net Assets 2019: $242,3862019Assets 2020: $208,902Liabilities 2020: $0Net Assets 2020: $208,9022020Assets 2021: $199,750Liabilities 2021: $256Net Assets 2021: $199,4942021Assets 2022: $191,344Liabilities 2022: $0Net Assets 2022: $191,3442022Assets 2023: $198,382Liabilities 2023: $0Net Assets 2023: $198,3822023

Highlighted filing

2020

Assets$208,902
Liabilities$0
Net Assets$208,902

Operations Trend

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

$100K$50K$0-$50KRevenue 2010: $40,765Expenses 2010: $36,459Net Income 2010: $4,3062010Revenue 2011: $49,159Expenses 2011: $63,123Net Income 2011: -$13,9642011Expenses 2012: $82,2532012Revenue 2013: $63,954Expenses 2013: $60,455Net Income 2013: $3,4992013Revenue 2014: $56,007Expenses 2014: $51,556Net Income 2014: $4,4512014Revenue 2015: $77,068Expenses 2015: $44,654Net Income 2015: $32,4142015Revenue 2016: $46,828Expenses 2016: $42,096Net Income 2016: $4,7322016Revenue 2017: $45,015Expenses 2017: $57,766Net Income 2017: -$12,7512017Revenue 2019: $29,231Expenses 2019: $24,974Net Income 2019: $4,2572019Revenue 2020: $12,149Expenses 2020: $21,020Net Income 2020: -$8,8712020Revenue 2021: $10,834Expenses 2021: $12,544Net Income 2021: -$1,7102021Revenue 2022: $11,206Expenses 2022: $16,997Net Income 2022: -$5,7912022Revenue 2023: $37,352Expenses 2023: $45,430Net Income 2023: -$8,0782023

Highlighted filing

2020

Revenue$12,149
Expenses$21,020
Net Income-$8,871
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Dec 15, 2021
Return Version
2020v4.0
Gross Receipts
$15,780
Mission and Program Overview

Mission

Fraternity with a philanthropic mission

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$130,229$126,477▼ $3,752
Cash and Non-Interest-Bearing Accounts$100,921$72,211▼ $28,710
Savings and Temporary Cash Investments$11,236$10,214▼ $1,022
Accounts Receivable-$0-
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$242,386$208,902▼ $33,484
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$242,386$208,902▼ $33,484
Total Net Assets Fund Balance$242,386$208,902▼ $33,484
Total Liabilities and Net Assets / Fund Balance$242,386$208,902▼ $33,484

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$108,880$315$109,195
Equipment$17,597$12,012$29,609

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$242,386$13,030▲ $13$41,627$213,802
2019$238,589$29,228▲ $3$25,434$242,386
2018$261,299$32,433▲ $4$55,147$238,589
2017$274,069$44,999▲ $16$57,785$261,299
2016$236,914$46,771▲ $57$20,730$263,012
Compensation and Service Providers

Board Members and Trustees

NameTitle
Terry Unger High Priest& Prophet)
Dustin StarkAssist. Rabban
Lonnie LuscoChief Rabban
Michael Buras JrOriental Guide
Ward MayetPotentate
John WilliamsonRecorder
Guy CheramieTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,863
Program Service Revenue
$3,496
Investment Income
$13
Other Revenue
$4,777
All Other Contributions
$3,863
Change in Net Assets
$-8,871
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$21,020
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$7,814
Depreciation Depletion---$3,752
Payments to Affiliates---$1,039
Office Expenses---$595
Other Expenses---$537
Advertising---$401
Fees for Services Other---$295
Total Functional Expenses$0$0$0$21,020
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,010
Fundraising Direct Expenses$3,631
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign 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
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
No
Management duties delegated
No

Governance Explanations

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

Our conflict of interest policy is part of the "shrine code of ethics". Compliance with our code of ethics is monitored and enforced by our shriners international bylaws section 21-0-7.

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

Our officers are not compensated for their time.

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 Jerusalem Temple
EIN
58-1870363
Phone
9857251716
Address
P O BOX 712, DESTREHAN, LA 70047

Signing Officer

Name
Guy Cheramie
Title
Treasurer
Signed
2021-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Ruiz
Formed
1888
Legal Domicile
La
Voting Board Members
6
Independent Board Members
0
Employees
0

Preparer

Firm
LaCaze Moss & Company CPAs LLC
Address
2901 Ridgelake Dr Suite 110, Metairie, LA 70002
Preparer
Scott LaCaze CPA
Phone
5048358247
Supplemental Narrative

Financial Statement Notes

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

The board designated or quasi-endowment is used at management's discretion to run the daily operations of the clubs.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE BOARD DESIGNATED OR QUASI-ENDOWMENT IS USED AT MANAGEMENT'S DISCRETION TO RUN THE DAILY OPERATIONS OF THE CLUBS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OUR CONFLICT OF INTEREST POLICY IS PART OF THE "SHRINE CODE OF ETHICS". COMPLIANCE WITH OUR CODE OF ETHICS IS MONITORED AND ENFORCED BY OUR SHRINERS INTERNATIONAL BYLAWS SECTION 21-0-7.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OUR OFFICERS ARE NOT COMPENSATED FOR THEIR TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WE 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FRATERNITY WITH A PHILANTHROPIC MISSION
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IRS990/UponRequestInd0X
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHRINERS INTERNATIONAL JERUSALEM TEMPLE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0GROUP RETURN
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