Civic Intelligence

Ancient & Accepted Scottish Rite Coeur D'Alene

990 • Fiscal year 2017 • EIN 23-7025610

Jan 01, 2017 to Dec 31, 2017 • Filed on May 09, 2018

PO Box 3139Hayden, ID 83835-3139

(208) 772-4314

Siviq Scores

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

Liabilities / Assets

46th percentile

0.00x

Higher debt load relative to assets than 46% of similar nonprofits.

2017 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

51st percentile

0.01x

Higher debt load relative to revenue than 51% of similar nonprofits.

2017 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2017

Net Margin

38th percentile

2.5%

Higher net margin than 38% of similar nonprofits.

2017 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

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

2017 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2017

Asset Growth

21st percentile

0.1%

Faster asset growth than 21% of similar nonprofits.

2017 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

61st percentile

22%

Faster revenue growth than 61% of similar nonprofits.

2017 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,935,769

Up $1,353 (+0.1%) from 2016

Net Assets

Up

$1,935,471

Up $1,353 (+0.1%) from 2016

Liabilities

Flat

$298

Flat from 2016

Revenue

Up

$54,710

Up $9,702 (+22%) from 2016

Expenses

Up

$53,356

Up $8,442 (+19%) from 2016

Net Income

Up

$1,354

Up $1,260 (+1340%) from 2016

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: $1,863,934Liabilities 2011: $0Net Assets 2011: $1,863,9342011Assets 2012: $1,917,346Liabilities 2012: $203Net Assets 2012: $1,917,1432012Assets 2013: $1,912,626Liabilities 2013: $0Net Assets 2013: $1,912,6262013Assets 2014: $1,929,142Liabilities 2014: $298Net Assets 2014: $1,928,8442014Assets 2016: $1,934,416Liabilities 2016: $298Net Assets 2016: $1,934,1182016Assets 2017: $1,935,769Liabilities 2017: $298Net Assets 2017: $1,935,4712017Assets 2018: $1,945,703Liabilities 2018: $298Net Assets 2018: $1,945,4052018Assets 2020: $1,950,342Liabilities 2020: $298Net Assets 2020: $1,950,0442020Assets 2021: $1,776,206Liabilities 2021: $298Net Assets 2021: $1,775,9082021Assets 2022: $1,964,617Liabilities 2022: $298Net Assets 2022: $1,964,3192022Assets 2024: $1,981,909Liabilities 2024: $298Net Assets 2024: $1,981,6112024

Highlighted filing

2017

Assets$1,935,769
Liabilities$298
Net Assets$1,935,471

Operations Trend

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

$100K$50K$0-$50KExpenses 2011: $64,0562011Expenses 2012: $55,0582012Revenue 2013: $51,203Expenses 2013: $55,719Net Income 2013: -$4,5162013Revenue 2014: $61,389Expenses 2014: $45,171Net Income 2014: $16,2182014Revenue 2016: $45,008Expenses 2016: $44,914Net Income 2016: $942016Revenue 2017: $54,710Expenses 2017: $53,356Net Income 2017: $1,3542017Revenue 2018: $58,860Expenses 2018: $48,925Net Income 2018: $9,9352018Revenue 2020: $50,650Expenses 2020: $45,681Net Income 2020: $4,9692020Revenue 2021: $58,075Expenses 2021: $35,792Net Income 2021: $22,2832021Revenue 2022: $58,660Expenses 2022: $45,334Net Income 2022: $13,3262022Revenue 2024: $54,606Expenses 2024: $71,028Net Income 2024: -$16,4222024

Highlighted filing

2017

Revenue$54,710
Expenses$53,356
Net Income$1,354
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 9, 2018
Return Version
2017v2.2
Gross Receipts
$54,710
Mission and Program Overview

Mission

FRATERNAL CHARITABLE

FRATERNAL & CHARITABLE

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,016,049$1,013,306▼ $2,743
Savings and Temporary Cash Investments$948,664$953,747▲ $5,083
Cap Stk Tr Prin Current Funds$918,069$922,165▲ $4,096
Investments in Publicly Traded Securities$699,409$708,307▲ $8,898
Land, Buildings, and Equipment, Net$272,102$262,315▼ $9,787
Cash and Non-Interest-Bearing Accounts$14,241$11,400▼ $2,841
Total Assets$1,934,416$1,935,769▲ $1,353
Liabilities
Other Liabilities$298$298→ $0
Total Liabilities$298$298→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,934,118$1,935,471▲ $1,353
Total Liabilities and Net Assets / Fund Balance$1,934,416$1,935,769▲ $1,353

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$186,316$195,071$381,387
Land$74,865-$74,865
Equipment$1,134$34,701$35,835

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$1,016,461$1,954▲ $2,804$12$1,013,307
2016$1,011,236$3,165▲ $3,265$700$1,016,481
2015$1,013,454$2,360▲ $3,222-$1,011,236
2014$968,947$42,707▲ $1,800-$1,013,454
2013$972,161$2,486▲ $1,800-$968,947
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert Green1st Lt Commander
Edward Chilgren2nd Lt Commander
Paul TelebarAlmoner
Stephen FergusonCommander
Darryl ChitwoodJunior Warden
Phillip MorganJunior Warden
Doral McgeeMinister of State
Brian BeckerOrator
William RigoliPreceptor
Dustin HatfieldPrior
James G CoxSecretary
Larry BitowSenior Warden
Philip GreenSenior Warden
George a EvjenTreasurer
Paul WesthaferVenerable Master
William ButlandVenerable Master of Kadosh
Holton GuytonWise Master
Revenue and Support

Revenue Composition

Contributions and Grants
$8,353
Program Service Revenue
$0
Investment Income
$42,007
Other Revenue
$4,350
All Other Contributions
$4,833
Change in Net Assets
$1,354
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$40,183
Grants and Similar Amounts Paid$8,300
Salaries, Compensation, and Employee Benefits$4,873
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$9,787--$9,787
Occupancy$8,842--$8,842
Grants to Domestic Orgs$8,000--$8,000
Payments to Affiliates$7,705--$7,705
Other Salaries and Wages$3,900--$3,900
Other Expenses$2,140$100-$2,240
Insurance$1,949--$1,949
Fees for Services Accounting-$800-$800
Other Employee Benefits$675--$675
All Other Expenses$358--$358
Grants to Domestic Individuals$300--$300
Payroll Taxes$298--$298
Information Technology-$290-$290
Travel$208--$208
Total Functional Expenses$51,066$2,290$0$53,356
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Boys & Girls Club of Kootenai CoPost Falls, ID---
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Withheld Payroll Taxes$298
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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 governing body review Part VI line 11

FORM 990 PAGE 6 PARTVI LINE 11a GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, INTERNAL CONTROL POLICY AND ALL PERTINENT INFORMATION IS REVIEWED WITH ENTIRE MEMBERSHIP PERIODICALLY AND IS AVAILABLE ON REQUEST

Governing documents etc available to public Part VI line 19

Form 990 page 6 partvi line 19 governing documents, financial statements, internal control policy and all pertinent information is reviewed with entire membership periodically and is available to public on request

Filing and Contact Details

Filer

Filer Name
Ancient & Accepted Scottish Rite of Freemasonry
EIN
23-7025610
Address
PO BOX 3139, Hayden, ID 83835-3139

Signing Officer

Name
James G Cox
Title
Secretary
Phone
2087724314
Signed
2018-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James G Cox
Formed
1901
Legal Domicile
Id
Voting Board Members
240
Independent Board Members
240
Employees
1
Volunteers
40

Preparer

Firm
James G Cox CPA
Address
11327 N FRIAR DR, Hayden, ID 83835
Preparer
James G Cox
Phone
2087724314
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IRS990/Form990PartVIISectionAGrp/TitleTxt5WISE MASTER
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IRS990/Form990PartVIISectionAGrp/TitleTxt11VENERABLE MASTER OF KADOSH
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 PAGE 6 PARTVI LINE 11a GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, INTERNAL CONTROL POLICY AND ALL PERTINENT INFORMATION IS REVIEWED WITH ENTIRE MEMBERSHIP PERIODICALLY AND IS AVAILABLE ON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 PAGE 6 PARTVI LINE 19 GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, INTERNAL CONTROL POLICY AND ALL PERTINENT INFORMATION IS REVIEWED WITH ENTIRE MEMBERSHIP PERIODICALLY AND IS AVAILABLE TO PUBLIC ON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
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