Wayzata Temple Association

Nonprofit profile at a glance

EIN
411664641
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-EZ 2019
Location
Wayzata, MN, USA
Phone
7635423724
Rating
54
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$117,361
Expenses
$39,448
Assets
$817,664
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • CRAIG KAMMAN (PRESIDENT)

People named in this filing

  • KELLY CARLSON (SENIOR WARDE)
  • WARREN DAY (MEMBER)
  • DAVID GRAHAM (MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a meeting place.

What it reported doing in 2025

Wayzata temple association is a 501(c)(2) organization that rents a building out to the general public. The organization uses the excess monies to offset building maintenance expenses and maintain building readiness for the wayzata masonic lodge no. 205 ancient free & accepted masons of Minnesota which is also used as a meeting place for it's members. The wayzata masonic lodge 205 af & am is a 501(c)(10) organization operating under the lodge system where fraternal activities are exclusively religious, charitable or educational in nature and no insurance is provided for the members.

Operating model

Revenue model
Earned-program. 85% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 90
  • Accountability: 6
  • Sustainability: 90
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 27.5%; rating input score 27
  • Program expense ratio: 96%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 8th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 66.4%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 20.73; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -10.4% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: 4.2% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 10.9% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 27.5% of revenue deployed · 96% of spending went to programs
  • Governance: 0 of 7 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • 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: Mission deployment rate scored 27/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.