Shriners International

“To become a Shriner of the Temple, a potential member must be a Master Mason in good standing of a Lodge recognized by or in amity with the Conference of Grand Masters of North America and have resided within the jurisdiction of the Temple for not less than 6 months. All members must conform to the Articles of Incorporation and Bylaws of Shriners International and the Bylaws of the Temple.”

“The governing body of the Temple is known as the "Divan." The Divan consists of seven members elected by majority vote of the Shriners of the Temple (members). Additional members of the Divan are appointed by the Potentate. Elected Divan members include: The Potentate, Chief Rabban, Assistant Rabban, Treasurer, Recorder, High Priest & Prophet, and Oriental Guide.”

“The membership can pass any governing motion by majority vote.”

“The Form 990 was prepared under the guidance of the Temple's management by the independent accounting firm of SCHOEDEL & SCHOEDEL, Certified Public Accountants, PLLC. Draft copies of the Temple's financial statements and Form 990 were reviewed for accuracy and completeness by the Temple's Potentate, Recorder and Treasurer. All questions, concerns or issues raised by the Potentate, Recorder and Treasurer were addressed and any necessary revisions were made to the Form 990. The revised Form 990 was then provided to the Divan for its review and approval. All additional questions, concerns or issues raised by the Divan were addressed and any necessary revisions were made to the Form 990. The final version of the Form 990 was reviewed and approved for filing by the Divan.”

“On an annual basis, the conflict of interest policy is reviewed by the Divan, and each member of the Divan attests that they have read and understand the policy. As part of the conflict of interest policy, members of the Divan, or any other person having responsibility for the management or administration of the organization's finances, investments, or other proprietary information concerning the organization are considered interested persons. An interested person is under a continuing obligation to disclose any potential conflict of interest to the Divan as soon as it is known or reasonably should be known. The interested person is given the opportunity to disclose all material facts to the Divan when considering the proposed transaction or arrangement. After disclosure of the financial, professional, or personal interest and all material facts, and after any discussion with the interested person, he/she leaves the Divan meeting while the determination of a conflict of interest is considered. If the disinterested members of the Divan determine a conflict of interest exists, the Potentate, if appropriate, appoints a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the Divan determines whether El Katif can obtain, with reasonable efforts, a more advantageous transaction or arrangement with a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the Divan or committee determines by majority vote of the disinterested members whether the transaction agreement or arrangement is in El Katif's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, the Divan decides as to whether to enter into the transaction agreement or arrangement. The minutes of the meeting reflect that the conflict disclosure was made to the Divan, the vote taken and, where applicable, the abstention from voting and participation by the interested party. Whenever possible, the minutes frame the decision of the Divan in such a way to provide guidance for consideration of future conflict of interest situations. To ensure El Katif operates in a manner consistent with its tax-exempt purposes and does not engage in activities that could jeopardize its tax-exempt status, the Divan conducts periodic reviews. The periodic reviews include, at a minimum, the following subjects: Whether the contractual arrangements with service providers and the services provided are reasonable, based on competent market and survey information, and the result of arm's length negotiation; Whether contractual arrangements with service providers and arrangements with other organizations conform to written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further tax-exempt purposes, and do not result in inurement, impermissible private benefit or in an excess benefit transaction; and Whether any transaction conducted by El Katif during the review period involves or could possibly give rise to a conflict of interest.”

“The organization does not make its governing documents, conflict of interest policy or financial statements available to the public. The organization's Form 990 is available to the public upon written request by contacting the El Katif Shrine Temple at: 7217 W Westbow Avenue; Spokane, WA 99224.”