Temple Association of Oakland Calif

Nonprofit profile at a glance

EIN
940850330
IRS 990 coverage
2010–2022
Forms available
Form 990 2022
Location
Oakland, CA, USA
Phone
5104511903
Rating confidence
Limited
Sector
Domestic Fraternal Societies

Reported finances

Revenue
$-782,824
Expenses
$103,230
Assets
$1,073,216
Liabilities
$4,019,267

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • CARY CARLSON (Vice President)
  • JOHN MCPARTLAND (President)
  • JONATHAN PRESTAGE (CEO)

Highest reported compensation

  • CHRIS BOGGESS (Secretary): $75,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Title holding company

What it reported doing in 2022

Operation and maintenance of temple building for oakland scottish rite bodies.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 82
  • Accountability: 5
  • Sustainability: 30
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 17th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -113.2%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 10.4; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 3.75; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 73.1%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 11.6% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: Limited
  • Asset growth: -1.4% per year; rating input score 0; 34th percentile among comparable filings

Details

  • Where the money goes: 0% of spending went to programs
  • Governance: 0 of 7 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $76K · 7 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2010 to 2022
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.