Civic Intelligence

Imperial Masonic Temple Association

990 • Fiscal year 2021 • EIN 95-3433245

Jan 01, 2021 to Dec 31, 2021 • Filed on Oct 18, 2022

PO Box 367Imperial, CA 92251

(760) 355-8477

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.00x

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

2021 filings • 501(c)2 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

43rd percentile

0.00x

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

2021 filings • 501(c)2 • <$500k nonprofits • Source year 2021

Net Margin

16th percentile

-45%

Higher net margin than 16% of similar nonprofits.

2021 filings • 501(c)2 • <$500k nonprofits • Source year 2021

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)2 • <$500k nonprofits • Source year 2021

Asset Growth

29th percentile

-6.4%

Faster asset growth than 29% of similar nonprofits.

2021 filings • 501(c)2 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

52nd percentile

1.8%

Faster revenue growth than 52% of similar nonprofits.

2021 filings • 501(c)2 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$474,339

Down $32,187 (-6.4%) from 2020

Net Assets

Down

$474,339

Down $32,187 (-6.4%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Up

$72,187

Up $1,268 (+1.8%) from 2020

Expenses

Up

$104,624

Up $72,777 (+229%) from 2020

Net Income

Down

-$32,437

Down $71,509 (-183%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2018: $427,394Liabilities 2018: $02018Assets 2019: $467,454Liabilities 2019: $0Net Assets 2019: $467,4542019Assets 2020: $506,526Liabilities 2020: $0Net Assets 2020: $506,5262020Assets 2021: $474,339Liabilities 2021: $0Net Assets 2021: $474,3392021Assets 2022: $384,183Liabilities 2022: $0Net Assets 2022: $384,1832022Assets 2023: $332,086Liabilities 2023: $0Net Assets 2023: $332,0862023Assets 2024: $325,278Liabilities 2024: $0Net Assets 2024: $325,2782024

Highlighted filing

2021

Assets$474,339
Liabilities$0
Net Assets$474,339

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2018: $67,692Expenses 2018: $81,388Net Income 2018: -$13,6962018Revenue 2019: $74,915Expenses 2019: $34,855Net Income 2019: $40,0602019Revenue 2020: $70,919Expenses 2020: $31,847Net Income 2020: $39,0722020Revenue 2021: $72,187Expenses 2021: $104,624Net Income 2021: -$32,4372021Revenue 2022: $77,687Expenses 2022: $27,843Net Income 2022: $49,8442022Revenue 2023: $78,189Expenses 2023: $35,286Net Income 2023: $42,9032023Revenue 2024: $148,767Expenses 2024: $115,575Net Income 2024: $33,1922024

Highlighted filing

2021

Revenue$72,187
Expenses$104,624
Net Income-$32,437
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Oct 18, 2022
Return Version
2021v4.2
Gross Receipts
$72,187
Mission and Program Overview

Mission

Imperial Masonic Temple Association operates exclusively as a supporting organization of the Imperial Valley Lodge No. 390, an exempt organization under 501(c)10.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$506,526$474,339▼ $32,187
Land, Buildings, and Equipment, Net$370,457$351,209▼ $19,248
Cash and Non-Interest-Bearing Accounts$136,069$123,130▼ $12,939
Total Assets$506,526$474,339▼ $32,187
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$506,526$474,339▼ $32,187
Total Liabilities and Net Assets / Fund Balance$506,526$474,339▼ $32,187

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$336,000$84,000$420,000
Leasehold Improvements$14,440$6,189$20,629
Other Land Buildings$769$1,153$1,922
Compensation and Service Providers

Board Members and Trustees

NameTitle
Anthony MilanesPresident
Kelly RanasingheVice President
Ira HearenDirector
Chris PetreeChief Financial Officer
John GizowskiSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$72,187
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-32,437
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$104,624
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
Payments to Affiliates---$50,000
Depreciation Depletion---$19,247
Occupancy---$16,974
Insurance---$7,139
Fees for Services Accounting---$402
Other Expenses$114--$114
All Other Expenses---$35
Total Functional Expenses$0$0$0$104,624
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
No
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 governing body review Part VI line 11

The Grand Lodge of F&AM of California is responsible for the preparation of the Form 990 and its supporting schedules.The Grand Lodge of California tax accountant prepares the Form 990 then the controller reviews the form 990. The completed 990 will be submitted to the Hall Associations officers for review and e-file authorization. After review and approval and e-file, the Grand Lodge accountant e-files the returns.

Conflict of interest policy compliance Part VI line 12C

As required, annually, officer of the Hall signs a conflict of interest disclosure statement. In this statement, the officers disclose known, existing, potential and possible conflicts of interest. If no such interests or activities exist, the party writes the word NONE in the space provided. In addition, these statements are updated when aninterested party disclosed the circumstances to the President. In the event the interested party in question is the president, the potential conflict is disclosed to the full members. The conflict of interest disclosure statements for officers are submitted to the members for review.

Form 990 availability to public Part VI line 18

Form 990 and other governing documents are available to the public at the lodge office.It will be available upon request.

Governing documents etc available to public Part VI line 19

Form 990 and other governing documents are available to the public at the lodge office.It will be available upon request.

Filing and Contact Details

Filer

Filer Name
Imperial Masonic Temple Association
EIN
95-3433245
Address
PO Box 367, Imperial, CA 92251

Signing Officer

Name
John Gizowski
Title
Secretary
Phone
7603558477
Signed
2022-10-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony Milanes
Formed
1979
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Grand Lodge of California
Address
1111 California Street, San Francisco, CA 94108
Preparer
Maribel Pasamic
Phone
4152929126
Supplemental Narrative

Additional Explanations

General explanation attachment

Imperial Masonic Temple Associations exclusive purpose is to hold title to property, collect income thereform and turn over the entire amount thereof, less expenses, to the Imperial Valley Lodge No. 390.Imperial Masonic Temple Association operates exclusively as a supporting organization of the Imperial Valley Lodge No. 390, an exempt organization under 501(c)10. Payment to Affiliates AmountDividend to Imperial Valley Lodge No. 390 $50,000

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1As required, annually, officer of the Hall signs a conflict of interest disclosure statement. In this statement, the officers disclose known, existing, potential and possible conflicts of interest. If no such interests or activities exist, the party writes the word NONE in the space provided. In addition, these statements are updated when aninterested party disclosed the circumstances to the President. In the event the interested party in question is the president, the potential conflict is disclosed to the full members. The conflict of interest disclosure statements for officers are submitted to the members for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 and other governing documents are available to the public at the lodge office.It will be available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 and other governing documents are available to the public at the lodge office.It will be available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Imperial Masonic Temple Associations exclusive purpose is to hold title to property, collect income thereform and turn over the entire amount thereof, less expenses, to the Imperial Valley Lodge No. 390.Imperial Masonic Temple Association operates exclusively as a supporting organization of the Imperial Valley Lodge No. 390, an exempt organization under 501(c)10. Payment to Affiliates AmountDividend to Imperial Valley Lodge No. 390 $50,000
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ReturnHeader/BusinessOfficerGrp/PersonNm0John Gizowski
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/PhoneNum07603558477
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-10-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Imperial Masonic Temple Association
ReturnHeader/Filer/BusinessNameControlTxt0IMPE
ReturnHeader/Filer/EIN0953433245
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 367
ReturnHeader/Filer/USAddress/CityNm0Imperial
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ReturnHeader/Filer/USAddress/ZIPCd092251
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Grand Lodge of California
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01111 California Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Francisco
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094108
ReturnHeader/PreparerPersonGrp/PhoneNum04152929126
ReturnHeader/PreparerPersonGrp/PreparationDt02022-10-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Maribel Pasamic
ReturnHeader/ReturnTs02022-10-26T11:04:22-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0John
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Gizowski
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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