Civic Intelligence

Honolulu Masonic Temple Association

990 • Fiscal year 2016 • EIN 99-0071742

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 14, 2017

1227 Makiki StHonolulu, HI 96814

(808) 381-0500

Siviq Scores

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

Liabilities / Assets

40th percentile

0.00x

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

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

Liabilities / Revenue

40th percentile

0.00x

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

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

Net Margin

3rd percentile

-219%

Higher net margin than 3% of similar nonprofits.

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

Top Officer Pay

44th percentile

$0

Higher top officer pay than 44% of similar nonprofits.

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

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

Asset Growth

18th percentile

-2.5%

Faster asset growth than 18% of similar nonprofits.

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

Revenue Growth

13th percentile

-38%

Faster revenue growth than 13% of similar nonprofits.

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

Assets

Down

$4,541,654

Down $116,524 (-2.5%) from 2015

Net Assets

Down

$4,541,654

Down $116,524 (-2.5%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$53,250

Down $32,477 (-38%) from 2015

Expenses

Up

$169,774

Up $22,165 (+15%) from 2015

Net Income

Down

-$116,524

Down $54,642 (-88%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2015: $4,658,178Liabilities 2015: $0Net Assets 2015: $4,658,1782015Assets 2016: $4,541,654Liabilities 2016: $0Net Assets 2016: $4,541,6542016Assets 2017: $4,446,790Liabilities 2017: $14,046Net Assets 2017: $4,432,7442017Assets 2018: $4,330,576Liabilities 2018: $0Net Assets 2018: $4,330,5762018Assets 2019: $4,243,533Liabilities 2019: $7,540Net Assets 2019: $4,235,9932019Assets 2020: $4,144,944Liabilities 2020: $6,084Net Assets 2020: $4,138,8602020Assets 2021: $4,061,610Liabilities 2021: $0Net Assets 2021: $4,061,6102021Assets 2022: $3,954,966Liabilities 2022: $236Net Assets 2022: $3,954,7302022Assets 2023: $3,862,263Liabilities 2023: $0Net Assets 2023: $3,862,2632023Assets 2024: $3,784,033Liabilities 2024: $0Net Assets 2024: $3,784,0332024

Highlighted filing

2016

Assets$4,541,654
Liabilities$0
Net Assets$4,541,654

Operations Trend

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

$200K$100K$0-$100K-$200KRevenue 2015: $85,727Expenses 2015: $147,609Net Income 2015: -$61,8822015Revenue 2016: $53,250Expenses 2016: $169,774Net Income 2016: -$116,5242016Revenue 2017: $75,189Expenses 2017: $184,099Net Income 2017: -$108,9102017Revenue 2018: $88,141Expenses 2018: $190,309Net Income 2018: -$102,1682018Revenue 2019: $83,310Expenses 2019: $177,893Net Income 2019: -$94,5832019Revenue 2020: $61,910Expenses 2020: $159,043Net Income 2020: -$97,1332020Revenue 2021: $94,930Expenses 2021: $172,180Net Income 2021: -$77,2502021Revenue 2022: $79,140Expenses 2022: $186,020Net Income 2022: -$106,8802022Revenue 2023: $95,745Expenses 2023: $188,212Net Income 2023: -$92,4672023Revenue 2024: $110,550Expenses 2024: $188,755Net Income 2024: -$78,2052024

Highlighted filing

2016

Revenue$53,250
Expenses$169,774
Net Income-$116,524
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$53,250
Mission and Program Overview

Mission

To maintain and support lodge facilities used by non-profit fraternal organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,658,178$4,541,654▼ $116,524
Land, Buildings, and Equipment, Net$4,600,599$4,503,388▼ $97,211
Cash and Non-Interest-Bearing Accounts$57,579$38,266▼ $19,313
Total Assets$4,658,178$4,541,654▼ $116,524
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,658,178$4,541,654▼ $116,524
Total Liabilities and Net Assets / Fund Balance$4,658,178$4,541,654▼ $116,524

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,399,288$388,845$3,788,133
Land$1,104,100-$1,104,100
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gilles TisseraudPresident
Ed SlavishDirector
Monty GloverDirector
Dennis IngSecretary
Nancy MatsudaTreasurer
Resureccion TisseraudVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$53,250
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-116,524
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$169,774
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
Depreciation Depletion---$97,211
Occupancy---$72,563
Total Functional Expenses$0$0$0$169,774
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Honolulu Masonic Temple Association
EIN
99-0071742
Phone
8083810500
Address
1227 MAKIKI ST, HONOLULU, HI 96814

Signing Officer

Name
Monty Glover
Title
Director
Phone
8083810500
Signed
2017-11-14

Organization Details

Principal Officer
Gilles Tisseraud
Formed
1996
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Verity Cpas
Address
1164 BISHOP ST STE 1612, HONOLULU, HI 96813-2815
Preparer
Dustin Verity
Phone
8082373522
Raw XML Appendix238 raw XML fields

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

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO MAINTAIN AND SUPPORT LODGE FACILITIES USED BY NON-PROFIT FRATERNAL ORGANIZATIONS.
IRS990/BooksInCareOfDetail/PersonNm0NANCY MATSUDA
IRS990/BooksInCareOfDetail/PhoneNum08083810500
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01227 MAKIKI ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0HONOLULU
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096813
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt057579
IRS990/CashNonInterestBearingGrp/EOYAmt038266
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0169774
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt053250
IRS990/CYRevenuesLessExpensesAmt0-116524
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0169774
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt053250
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt097211
IRS990/Desc0MAINTAINING AND SUPPORTING LODGE FACILITIES USED BY NON-PROFIT FRATERNAL ORGANIZATIONS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0GILLES TISSERAUD
IRS990/Form990PartVIISectionAGrp/PersonNm1RESURECCION TISSERAUD
IRS990/Form990PartVIISectionAGrp/PersonNm2NANCY MATSUDA
IRS990/Form990PartVIISectionAGrp/PersonNm3DENNIS ING
IRS990/Form990PartVIISectionAGrp/PersonNm4MONTY GLOVER
IRS990/Form990PartVIISectionAGrp/PersonNm5ED SLAVISH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01996
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt053250
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0388845
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04600599
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04503388
IRS990/LandBldgEquipCostOrOtherBssAmt04892233
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO MAINTAIN AND SUPPORT LODGE FACILITIES USED BY NON-PROFIT FRATERNAL ORGANIZATIONS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt04658178
IRS990/NetAssetsOrFundBalancesEOYAmt04541654
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt072563
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0GILLES TISSERAUD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/Desc0MAINTENANCE REIMBURSEMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt053250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt053250
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherExpensesAmt0147609
IRS990/PYProgramServiceRevenueAmt085727
IRS990/PYRevenuesLessExpensesAmt0-61882
IRS990/PYTotalExpensesAmt0147609
IRS990/PYTotalRevenueAmt085727
IRS990/ReconcilationRevenueExpnssAmt0-116524
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt04658178
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04541654
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt03399288
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0388845
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03788133
IRS990ScheduleD/LandGrp/BookValueAmt01104100
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01104100
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04503388
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04658178
IRS990/TotalAssetsEOYAmt04541654
IRS990/TotalAssetsGrp/BOYAmt04658178
IRS990/TotalAssetsGrp/EOYAmt04541654
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0169774
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04658178
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04541654
IRS990/TotalProgramServiceRevenueAmt053250
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt053250
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt053250
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04658178
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04541654
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt01227 MAKIKI ST
IRS990/USAddress/CityNm0HONOLULU
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096813
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MONTY GLOVER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08083810500
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HONOLULU MASONIC TEMPLE ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HONO
ReturnHeader/Filer/EIN0990071742
ReturnHeader/Filer/PhoneNum08083810500
ReturnHeader/Filer/USAddress/AddressLine1Txt01227 MAKIKI ST
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096814
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId02BB43AEE8ECB028342196DB202AC42AC85FDA7E3
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0DBEADA8E4E9D2995A816ADE270059363E00FB124
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454462880
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VERITY CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01164 BISHOP ST STE 1612
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0968132815
ReturnHeader/PreparerPersonGrp/PhoneNum08082373522
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DUSTIN VERITY
ReturnHeader/ReturnTs02017-11-15T11:33:03-10:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings