Civic Intelligence

Ancient & Accepted Scottish of Freemasonry

EIN 23-7145760 • 501(c)10 • Tucson, AZ

Profile

Fraternal lodge maintained by the members for the development and study of the principles of freemasonry.

PO Box 391Tucson, AZ 85702-0391

tucsonscottishrite.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

0.12x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)10 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

96th percentile

1.32x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)10 • $1M-$5M nonprofits • Source year 2023

Net Margin

67th percentile

37%

Higher net margin than 67% of similar nonprofits.

501(c)10 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

56th percentile

$0

Higher top officer pay than 56% of similar nonprofits.

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

501(c)10 • $1M-$5M nonprofits • Source year 2023

Asset Growth

39th percentile

3.4%

Faster asset growth than 39% of similar nonprofits.

501(c)10 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

68th percentile

38%

Faster revenue growth than 68% of similar nonprofits.

501(c)10 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$1,108,955

Up $36,726 (+3.4%) from 2022

Liabilities

Up

$129,910

Up $68 (+0.1%) from 2022

Net Assets

Up

$979,045

Up $36,658 (+3.9%) from 2022

Operations
Liabilities / Revenue96th percentileNet Margin67th percentile

Revenue

Up

$98,562

Up $26,910 (+38%) from 2022

Expenses

Down

$61,903

Down $29,748 (-32%) from 2022

Net Income

Up

$36,659

Up $56,658 (+283%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2014: $716,038Liabilities 2014: $245,142Net Assets 2014: $470,8962014Assets 2016: $653,135Liabilities 2016: $162,936Net Assets 2016: $490,1992016Assets 2017: $674,897Liabilities 2017: $165,116Net Assets 2017: $509,7812017Assets 2018: $671,710Liabilities 2018: $129,520Net Assets 2018: $542,1902018Assets 2020: $864,721Liabilities 2020: $130,046Net Assets 2020: $734,6752020Assets 2021: $1,092,883Liabilities 2021: $130,497Net Assets 2021: $962,3862021Assets 2022: $1,072,229Liabilities 2022: $129,842Net Assets 2022: $942,3872022Assets 2023: $1,108,955Liabilities 2023: $129,910Net Assets 2023: $979,0452023

Highlighted filing

2023

Assets$1,108,955
Liabilities$129,910
Net Assets$979,045
Open 2023 Filing

Operations Trend

Revenue Growth68th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2014: $105,864Expenses 2014: $81,315Net Income 2014: $24,5492014Revenue 2016: $69,548Expenses 2016: $50,997Net Income 2016: $18,5512016Revenue 2017: $76,910Expenses 2017: $57,328Net Income 2017: $19,5822017Revenue 2018: $97,110Expenses 2018: $64,701Net Income 2018: $32,4092018Revenue 2020: $246,213Expenses 2020: $71,219Net Income 2020: $174,9942020Revenue 2021: $322,816Expenses 2021: $95,105Net Income 2021: $227,7112021Revenue 2022: $71,652Expenses 2022: $91,651Net Income 2022: -$19,9992022Revenue 2023: $98,562Expenses 2023: $61,903Net Income 2023: $36,6592023

Highlighted filing

2023

Revenue$98,562
Expenses$61,903
Net Income$36,659
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,108,955
Liabilities
$129,910
Net assets
$979,045
Revenue
$98,562
Expenses
$61,903
Net income
$36,659
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.13$0.98$0.10$0.06$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.13$0.94$0.07$0.09$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.13$0.96$0.32$0.10$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.13$0.73$0.25$0.07$0.17
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.13$0.54$0.10$0.06$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.17$0.51$0.08$0.06$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.16$0.49$0.07$0.05$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.72$0.25$0.47$0.11$0.08$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 26, 2025
Return Version
2023v6.0
Gross Receipts
$98,562
Mission and Program Overview

Mission

Fraternal lodge maintained by the members for the development and study of the principles of freemasonry.

Fraternal Lodge For The Development And Study Of The Principles Of Freemasonry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$574,004$574,438▲ $434
Investments in Publicly Traded Securities$97,512$428,042▲ $330,530
Cash and Non-Interest-Bearing Accounts$400,713$106,475▼ $294,238
Total Assets$1,072,229$1,108,955▲ $36,726
Liabilities
Other Liabilities$129,842$129,842→ $0
Accounts Payable and Accrued Expenses-$68-
Total Liabilities$129,842$129,910▲ $68
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$942,387$979,045▲ $36,658
Total Net Assets Fund Balance$942,387$979,045▲ $36,658
Total Liabilities and Net Assets / Fund Balance$1,072,229$1,108,955▲ $36,726
Compensation and Service Providers
Top Officer Pay56th percentile

Board Members and Trustees

NameTitle
Randal R JagerPresident
Fred M LohmanTrustee
Robert G KilleTrustee
Jeffrey R HortonSecretary
Gerald H LankinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$68,032
Program Service Revenue
$0
Investment Income
$30,530
Other Revenue
$0
All Other Contributions
$15,535
Change in Net Assets
$36,659
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$61,903
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
All Other Expenses$34,794--$34,794
Travel$2,700--$2,700
Other Expenses$60--$60
Total Functional Expenses$61,903$0$0$61,903
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
Other Liabilities$129,842
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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 governing body review Part VI line 11

“Form 990 is prepared by an independent CPA and reviewed by the Treasurer before filing.”

Governing documents etc available to public Part VI line 19

“The governing documents are on file with the Arizona Corporation Commission and are a public record. The financial statements and other policy statements, are on file in our office and are available upon request.”

Filing and Contact Details

Filer

Filer Name
Ancient & Accepted Scottish Of Freemasonry
EIN
23-7145760
Address
PO Box 391, Tucson, AZ 85702-0391

Signing Officer

Name
Gerald H Lankin
Title
Treasurer
Phone
5206228364
Signed
2025-11-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randal R Jager
Formed
1883
Legal Domicile
Az
Voting Board Members
5
Independent Board Members
4
Employees
0

Preparer

Firm
Jon R Hahn CPA
Address
9555 E Shiloh St Apt 8104, Tucson, AZ 85748-3247
Preparer
Jon R Hahn
Phone
5203233444
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Rounding 1”

List of other expenses Part IX line 24E

“Supreme Council Dues 23,009Special Function Expenses 1,340Library/Museum Expenses 60”

Raw XML Appendix286 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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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/ReturnTs02025-11-26T12:55:09-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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