Civic Intelligence

Ancient Accepted Scottish Rite Bodies Valley of Augusta

990 • Fiscal year 2014 • EIN 01-0378060

Jan 01, 2014 to Dec 31, 2014 • Filed on Sep 14, 2015

PO Box 1103Rockport, ME 04856-1103

(207) 660-2950

Siviq Scores

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

Liabilities / Assets

40th percentile

0.00x

Higher debt load relative to assets than 40% of similar nonprofits.

2014 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

42nd percentile

0.00x

Higher debt load relative to revenue than 42% of similar nonprofits.

2014 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2014

Net Margin

69th percentile

30%

Higher net margin than 69% of similar nonprofits.

2014 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

55th percentile

$4,000

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

2014 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2014

Asset Growth

51st percentile

2.9%

Faster asset growth than 51% of similar nonprofits.

2014 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

5th percentile

-49%

Faster revenue growth than 5% of similar nonprofits.

2014 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,316,106

Up $37,628 (+2.9%) from 2013

Net Assets

Up

$1,315,953

Up $37,628 (+2.9%) from 2013

Liabilities

Flat

$153

Flat from 2013

Revenue

Down

$59,151

Down $56,598 (-49%) from 2013

Expenses

Down

$41,286

Down $3,625 (-8.1%) from 2013

Net Income

Down

$17,865

Down $52,973 (-75%) from 2013

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,164,348Liabilities 2011: $0Net Assets 2011: $1,164,3482011Assets 2012: $1,189,442Liabilities 2012: $122Net Assets 2012: $1,189,3202012Assets 2013: $1,278,478Liabilities 2013: $153Net Assets 2013: $1,278,3252013Assets 2014: $1,316,106Liabilities 2014: $153Net Assets 2014: $1,315,9532014Assets 2015: $1,268,326Liabilities 2015: $386Net Assets 2015: $1,267,9402015Assets 2016: $1,374,366Liabilities 2016: $329Net Assets 2016: $1,374,0372016Assets 2017: $1,464,268Liabilities 2017: $24Net Assets 2017: $1,464,2442017Assets 2018: $1,398,911Liabilities 2018: $325Net Assets 2018: $1,398,5862018Assets 2019: $1,599,258Liabilities 2019: $327Net Assets 2019: $1,598,9312019Assets 2020: $1,540,596Liabilities 2020: $327Net Assets 2020: $1,540,2692020Assets 2021: $1,682,370Liabilities 2021: $394Net Assets 2021: $1,681,9762021Assets 2022: $1,726,089Liabilities 2022: $233Net Assets 2022: $1,725,8562022Assets 2023: $1,758,121Liabilities 2023: $462Net Assets 2023: $1,757,6592023Assets 2024: $1,872,239Liabilities 2024: $464Net Assets 2024: $1,871,7752024

Highlighted filing

2014

Assets$1,316,106
Liabilities$153
Net Assets$1,315,953

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $46,3162011Expenses 2012: $49,5492012Revenue 2013: $115,749Expenses 2013: $44,911Net Income 2013: $70,8382013Revenue 2014: $59,151Expenses 2014: $41,286Net Income 2014: $17,8652014Revenue 2015: $46,812Expenses 2015: $45,760Net Income 2015: $1,0522015Revenue 2016: $43,420Expenses 2016: $51,020Net Income 2016: -$7,6002016Revenue 2017: $145,703Expenses 2017: $55,496Net Income 2017: $90,2072017Revenue 2018: $76,554Expenses 2018: $52,576Net Income 2018: $23,9782018Revenue 2019: $52,526Expenses 2019: $45,677Net Income 2019: $6,8492019Revenue 2020: $135,092Expenses 2020: $38,401Net Income 2020: $96,6912020Revenue 2021: $65,758Expenses 2021: $52,521Net Income 2021: $13,2372021Revenue 2022: $110,505Expenses 2022: $55,689Net Income 2022: $54,8162022Revenue 2023: $73,552Expenses 2023: $44,002Net Income 2023: $29,5502023Revenue 2024: $319,265Expenses 2024: $42,329Net Income 2024: $276,9362024

Highlighted filing

2014

Revenue$59,151
Expenses$41,286
Net Income$17,865
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Sep 14, 2015
Return Version
2014v5.0
Gross Receipts
$172,404
Mission and Program Overview

Mission

Charitable and moral education

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,243,447$1,315,953▲ $72,506
Investments in Publicly Traded Securities$1,160,031$1,233,206▲ $73,175
Savings and Temporary Cash Investments$19,646$19,066▼ $580
Land, Buildings, and Equipment, Net$312$223▼ $89
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,243,600$1,316,106▲ $72,506
Other Assets Total$63,511$63,511→ $0
Liabilities
Other Liabilities$153$153→ $0
Total Liabilities$153$153→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,243,447$1,315,953▲ $72,506
Total Liabilities and Net Assets / Fund Balance$1,243,600$1,316,106▲ $72,506

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$223$2,608$2,831
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dawson E OtisTreasurerPT$4,000$4,000
Rufus W CoxSecretaryPT$4,000$4,000

Board Members and Trustees

NameTitle
W Daniel HillMost Wise Master
Samuel H SmileySovereign Prince
Revenue and Support

Revenue Composition

Contributions and Grants
$3,270
Program Service Revenue
$0
Investment Income
$58,044
Other Revenue
$-2,163
All Other Contributions
$486
Change in Net Assets
$17,865
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$29,254
Salaries, Compensation, and Employee Benefits$8,782
Grants and Similar Amounts Paid$3,250
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$8,000
Occupancy---$4,500
All Other Expenses---$2,889
Office Expenses---$1,800
Grants to Domestic Individuals---$1,775
Grants to Domestic Orgs---$1,475
Other Expenses---$1,424
Fees for Services Accounting---$1,135
Payroll Taxes---$782
Travel---$585
Depreciation Depletion---$89
Total Functional Expenses$0$0$0$41,286
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Withheld$153
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Individuals desiring membership complete an application. References are checked and applicants are voted upon and receive various degrees.

Form 990, Part VI, Section A, Line 7A

At the annual meeting officers are elected or appointed to the position.

Form 990, Part VI, Section A, Line 7B

All decisions approved by the executive committee are subject to approval of the membership.

Form 990, Part VI, Section B, Line 11

Members have reviewed financial records and will review form 990 tax return at their next meeting. Governing body reviewed return prior to filing.

Form 990, Part VI, Section B, Line 12C

A written conflict of interest policy is maintained and requires a member not use their elected or appointed office in the organization to influence decisions of the organization that could result in personal gain for either the member, member's business, family or friends. The member must recuse himself from voting or decision making which could result in a potential conflict of interest which is then duly noted by the secretary in the official records. An officer can be removed by either a majority vote of other officers present or the membership upon the filing of a formal compaint of abuse of office or conflict of interest with the secretary.

Form 990, Part VI, Section B, Line 15

All fees, assessments, salaries, and compensation for the officers or employees of the organization, along with the operational budget, must be approved by a majority vote of the membership at the annual meeting. Any changes to salaries must first be approved by the executive committee and referred to the general membership for their acceptance or rejection. Upon recommendation of the executive committee all compensation of officers or employees must be approved by a majority vote of the membership at the annual meeting.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, and financial statements are available to all members and to the public upon request. Copies of form 990 can be obtained at guidestar.org website.

Filing and Contact Details

Filer

Filer Name
Ancient & Accepted Scottish Rite
EIN
01-0378060
Phone
2076602950
Address
PO BOX 1103, ROCKPORT, ME 04856-1103

Signing Officer

Name
Dawson E Otis
Title
Treasurer
Phone
2076602950
Signed
2015-09-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dawson E Otis
Formed
1895
Legal Domicile
Me
Voting Board Members
475
Independent Board Members
475
Employees
2
Volunteers
200

Preparer

Firm
Debra Achramowicz CPA Pa
Address
155 SILVER ST PO BOX 215, WATERVILLE, ME 04903
Preparer
Debra Achramowicz
Phone
2078737100
Raw XML Appendix326 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.

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IRS990/Desc0PROVIDED DONATIONS TO LOCAL ORGANIZATIONS AS FOLLOWS:MT VERNON FOOD PANTRY $ 300, WATERVILLE ELKS CLUB $ 75, MID MAINE HOMELESS SHELTER $ 1,000, PINE TREE SOCIETY $ 100. CEREMONIES AND LECTURES IN THE MASONIC DEGREES STRESS HIGH MORAL VALUES AND CIVIC RESPONSIBILITY WHICH RESULTS IN A POSITIVE AND FAVORABLE INFLUENCE ON OVER A THOUSAND FAMILIES IN OUR JURISDICTION. PUBLIC CEREMONIES PROMOTING TOLERANCE AND BROTHERHOOD THE ADMINISTRATION AND EXECUTION OF WHICH IS PROVIDED GRATIS.SUPPORTED AND CONTRIBUTED TO THE WORK OF THE PARENT BODIES CHARITABLE FOUNDATION THROUGHOUT THE STATE. SPONSORED A FAMILY NIGHT AND FREE THANKSGIVING DINNER FOR AREA RESIDENTS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INDIVIDUALS DESIRING MEMBERSHIP COMPLETE AN APPLICATION. REFERENCES ARE CHECKED AND APPLICANTS ARE VOTED UPON AND RECEIVE VARIOUS DEGREES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT THE ANNUAL MEETING OFFICERS ARE ELECTED OR APPOINTED TO THE POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DECISIONS APPROVED BY THE EXECUTIVE COMMITTEE ARE SUBJECT TO APPROVAL OF THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS HAVE REVIEWED FINANCIAL RECORDS AND WILL REVIEW FORM 990 TAX RETURN AT THEIR NEXT MEETING. GOVERNING BODY REVIEWED RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A WRITTEN CONFLICT OF INTEREST POLICY IS MAINTAINED AND REQUIRES A MEMBER NOT USE THEIR ELECTED OR APPOINTED OFFICE IN THE ORGANIZATION TO INFLUENCE DECISIONS OF THE ORGANIZATION THAT COULD RESULT IN PERSONAL GAIN FOR EITHER THE MEMBER, MEMBER'S BUSINESS, FAMILY OR FRIENDS. THE MEMBER MUST RECUSE HIMSELF FROM VOTING OR DECISION MAKING WHICH COULD RESULT IN A POTENTIAL CONFLICT OF INTEREST WHICH IS THEN DULY NOTED BY THE SECRETARY IN THE OFFICIAL RECORDS. AN OFFICER CAN BE REMOVED BY EITHER A MAJORITY VOTE OF OTHER OFFICERS PRESENT OR THE MEMBERSHIP UPON THE FILING OF A FORMAL COMPAINT OF ABUSE OF OFFICE OR CONFLICT OF INTEREST WITH THE SECRETARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL FEES, ASSESSMENTS, SALARIES, AND COMPENSATION FOR THE OFFICERS OR EMPLOYEES OF THE ORGANIZATION, ALONG WITH THE OPERATIONAL BUDGET, MUST BE APPROVED BY A MAJORITY VOTE OF THE MEMBERSHIP AT THE ANNUAL MEETING. ANY CHANGES TO SALARIES MUST FIRST BE APPROVED BY THE EXECUTIVE COMMITTEE AND REFERRED TO THE GENERAL MEMBERSHIP FOR THEIR ACCEPTANCE OR REJECTION. UPON RECOMMENDATION OF THE EXECUTIVE COMMITTEE ALL COMPENSATION OF OFFICERS OR EMPLOYEES MUST BE APPROVED BY A MAJORITY VOTE OF THE MEMBERSHIP AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO ALL MEMBERS AND TO THE PUBLIC UPON REQUEST. COPIES OF FORM 990 CAN BE OBTAINED AT GUIDESTAR.ORG WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01243600
IRS990/TotalAssetsEOYAmt01316106
IRS990/TotalAssetsGrp/BOYAmt01243600
IRS990/TotalAssetsGrp/EOYAmt01316106
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03270
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt041286
IRS990/TotalGrossUBIAmt0-2201
IRS990/TotalLiabilitiesBOYAmt0153
IRS990/TotalLiabilitiesEOYAmt0153
IRS990/TotalLiabilitiesGrp/BOYAmt0153
IRS990/TotalLiabilitiesGrp/EOYAmt0153
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01243447
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01315953
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt041236
IRS990/TotalReportableCompFromOrgAmt08000
IRS990/TotalRevenueGrp/ExclusionAmt058082
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt059151
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-2201
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01243600
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01316106
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt0585
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0138 FARM BROOK RD
IRS990/USAddress/CityNm0SIDNEY
IRS990/USAddress/StateAbbreviationCd0ME
IRS990/USAddress/ZIPCd004330
IRS990/VotingMembersGoverningBodyCnt0475
IRS990/VotingMembersIndependentCnt0475
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAWSON E OTIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02076602950
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-09-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ANCIENT & ACCEPTED SCOTTISH RITE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0BODIES VALLEY OF AUGUSTA
ReturnHeader/Filer/BusinessNameControlTxt0ANCI
ReturnHeader/Filer/EIN0010378060
ReturnHeader/Filer/PhoneNum02076602950
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1103
ReturnHeader/Filer/USAddress/CityNm0ROCKPORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd0048561103
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205985372
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DEBRA ACHRAMOWICZ CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0155 SILVER ST PO BOX 215
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WATERVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004903
ReturnHeader/PreparerPersonGrp/PhoneNum02078737100
ReturnHeader/PreparerPersonGrp/PreparationDt02015-09-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEBRA ACHRAMOWICZ
ReturnHeader/ReturnTs02015-09-15T14:57:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.87$0.00$1.87$0.32$0.04$0.28
2023Detailed filing. Detailed filing data is available for this year.$1.76$0.00$1.76$0.07$0.04$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.00$1.73$0.11$0.06$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.68$0.00$1.68$0.07$0.05$0.01
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.54$0.00$1.54$0.14$0.04$0.10
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.00$1.60$0.05$0.05$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.40$0.00$1.40$0.08$0.05$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.00$1.46$0.15$0.06$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.00$1.37$0.04$0.05$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.27$0.00$1.27$0.05$0.05$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$0.06$0.04$0.02
2013Summary only. Only limited summary data is available for this year.$1.28$0.00$1.28$0.12$0.04$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.00$1.19$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.00$1.16$0.05
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)10 • $1M-$5M nonprofits