Civic Intelligence

Ancient & Accepted Scottish Rite of Free Masonry Sojursid Valley of Mcalester

EIN 23-7269478 • 501(c)10 • Mcalester, OK

Profile

It is the mission of the scottish rite of freemasonry, southern jurisdiction, to improve its members and enhance the communities in which they live by teaching and emulating the principles of brotherly love, tolerance, charity, and truth while actively embracing high social, moral, and spiritual values including fellowship, compassion, and dedication to god, family and country.

P O Box 609Mcalester, OK 74502

mcalesterscottishrite.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.03x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)10 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.17x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)10 • $1M-$5M nonprofits • Source year 2024

Net Margin

41st percentile

8.2%

Higher net margin than 41% of similar nonprofits.

501(c)10 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

9th percentile

-4.4%

Faster asset growth than 9% of similar nonprofits.

501(c)10 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Revenue Growth

29th percentile

-7.2%

Faster revenue growth than 29% of similar nonprofits.

501(c)10 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Assets

Up

$1,555,169

Up $55,404 (+3.7%) from 2023

Liabilities

Down

$43,455

Down $3,061 (-6.6%) from 2023

Net Assets

Up

$1,511,714

Up $58,465 (+4.0%) from 2023

Revenue

Down

$249,943

Down $8,924 (-3.4%) from 2023

Expenses

Up

$229,530

Up $5,562 (+2.5%) from 2023

Net Income

Down

$20,413

Down $14,486 (-42%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $3,051,662Liabilities 2010: $90,946Net Assets 2010: $2,960,7162010Assets 2011: $3,047,786Liabilities 2011: $96,616Net Assets 2011: $2,951,1702011Assets 2012: $3,072,674Liabilities 2012: $85,436Net Assets 2012: $2,987,2382012Assets 2013: $4,147,987Liabilities 2013: $67,335Net Assets 2013: $4,080,6522013Assets 2014: $4,574,805Liabilities 2014: $77,417Net Assets 2014: $4,497,3882014Assets 2015: $4,642,896Liabilities 2015: $78,237Net Assets 2015: $4,564,6592015Assets 2016: $5,137,670Liabilities 2016: $66,973Net Assets 2016: $5,070,6972016Assets 2017: $5,828,904Liabilities 2017: $58,622Net Assets 2017: $5,770,2822017Assets 2018: $5,448,301Liabilities 2018: $57,431Net Assets 2018: $5,390,8702018Assets 2019: $6,100,983Liabilities 2019: $53,203Net Assets 2019: $6,047,7802019Assets 2020: $1,718,845Liabilities 2020: $50,338Net Assets 2020: $1,668,5072020Assets 2021: $1,782,027Liabilities 2021: $46,080Net Assets 2021: $1,735,9472021Assets 2022: $1,437,242Liabilities 2022: $58,254Net Assets 2022: $1,378,9882022Assets 2023: $1,499,765Liabilities 2023: $46,516Net Assets 2023: $1,453,2492023Assets 2024: $1,555,169Liabilities 2024: $43,455Net Assets 2024: $1,511,7142024

Highlighted filing

2024

Assets$1,555,169
Liabilities$43,455
Net Assets$1,511,714

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $453,1122010Expenses 2011: $434,1572011Expenses 2012: $404,9912012Revenue 2013: $1,530,343Expenses 2013: $421,779Net Income 2013: $1,108,5642013Revenue 2014: $837,179Expenses 2014: $414,297Net Income 2014: $422,8822014Revenue 2015: $796,099Expenses 2015: $421,378Net Income 2015: $374,7212015Revenue 2016: $750,595Expenses 2016: $380,155Net Income 2016: $370,4402016Revenue 2017: $820,803Expenses 2017: $469,237Net Income 2017: $351,5662017Revenue 2018: $776,676Expenses 2018: $396,022Net Income 2018: $380,6542018Revenue 2019: $504,142Expenses 2019: $598,344Net Income 2019: -$94,2022019Revenue 2020: $295,665Expenses 2020: $209,568Net Income 2020: $86,0972020Revenue 2021: $312,533Expenses 2021: $217,988Net Income 2021: $94,5452021Revenue 2022: $241,552Expenses 2022: $226,532Net Income 2022: $15,0202022Revenue 2023: $258,867Expenses 2023: $223,968Net Income 2023: $34,8992023Revenue 2024: $249,943Expenses 2024: $229,530Net Income 2024: $20,4132024

Highlighted filing

2024

Revenue$249,943
Expenses$229,530
Net Income$20,413

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.56$0.04$1.51$0.25$0.23$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.50$0.05$1.45$0.26$0.22$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.44$0.06$1.38$0.24$0.23$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.78$0.05$1.74$0.31$0.22$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.72$0.05$1.67$0.30$0.21$0.09
2019Detailed filing. Detailed filing data is available for this year.$6.10$0.05$6.05$0.50$0.60$0.09
2018Detailed filing. Detailed filing data is available for this year.$5.45$0.06$5.39$0.78$0.40$0.38
2017Detailed filing. Detailed filing data is available for this year.$5.83$0.06$5.77$0.82$0.47$0.35
2016Detailed filing. Detailed filing data is available for this year.$5.14$0.07$5.07$0.75$0.38$0.37
2015Detailed filing. Detailed filing data is available for this year.$4.64$0.08$4.56$0.80$0.42$0.37
2014Detailed filing. Detailed filing data is available for this year.$4.57$0.08$4.50$0.84$0.41$0.42
2013Detailed filing. Detailed filing data is available for this year.$4.15$0.07$4.08$1.53$0.42$1.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.07$0.09$2.99$0.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.05$0.10$2.95$0.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.05$0.09$2.96$0.45
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 10, 2025
Return Version
2024v5.2
Gross Receipts
$316,645
Mission and Program Overview

Mission

It is the mission of the scottish rite of freemasonry, southern jurisdiction, to improve its members and enhance the communities in which they live by teaching and emulating the principles of brotherly love, tolerance, charity, and truth while actively embracing high social, moral, and spiritual values including fellowship, compassion, and dedication to god, family and country.

FRATERNAL

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,217,185$1,306,046▲ $88,861
Savings and Temporary Cash Investments$217,473$190,797▼ $26,676
Cash and Non-Interest-Bearing Accounts$56,186$51,851▼ $4,335
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,499,765$1,555,169▲ $55,404
Other Assets Total$8,921$6,475▼ $2,446
Liabilities
Deferred Revenue$37,595$36,980▼ $615
Other Liabilities$8,921$6,475▼ $2,446
Total Liabilities$46,516$43,455▼ $3,061
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$971,164$999,787▲ $28,623
Net Assets With Donor Restrictions$482,085$511,927▲ $29,842
Total Net Assets Fund Balance$1,453,249$1,511,714▲ $58,465
Total Liabilities and Net Assets / Fund Balance$1,499,765$1,555,169▲ $55,404

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$198,403$198,403
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael a EbertGeneral SecretaryFT$57,862$57,862

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$67,020
Program Service Revenue
$83,240
Investment Income
$65,391
Other Revenue
$34,292
Change in Net Assets
$20,413

Audited Revenue Reconciliation

Revenue per Audited Statements
$249,943
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$38,052
Total Revenue per Audited Statements
$287,995
Total Revenue per Form 990
$249,943
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$118,235
Other Expenses$111,295
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$57,862
Other Salaries and Wages---$37,411
Office Expenses---$14,298
Other Employee Benefits---$14,182
Fees for Services Accounting---$10,274
Payroll Taxes---$7,657
All Other Expenses---$6,051
Travel---$4,804
Other Expenses---$4,776
Pension Plan Contributions---$1,123
Total Functional Expenses$0$0$0$229,530

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$229,530
Total Expenses per Audited Statements$229,530
Total Expenses per Form 990$229,530
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Right-of-use Operating Lease Liability$6,475
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

The lodge does not have any committees authorized to act on behalf of the advisory conference of the lodge

Form 990, Part VI, Section B, Line 11B

The advisory conference members reviews the 990 before it is filed.

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

Annually the members of the advisory conference are to review the conflict of interest statement and determine if there are any conflicts that should be noted.

Form 990, Part VI, Section C, Line 19

All governing documents are available for public inspection at the lodge's office upon request.

Filing and Contact Details

Filer

Filer Name
Ancient & Accepted Scottish Rite of Free
EIN
23-7269478
Phone
9184236360
Address
P O BOX 609, MCALESTER, OK 74502

Signing Officer

Name
Michael a Ebert
Title
Secretary
Phone
9184236360
Signed
2025-10-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael a Ebert
Formed
1901
Legal Domicile
Ok
Voting Board Members
10
Independent Board Members
8
Employees
3
Volunteers
0

Preparer

Firm
Engelbach Roberts & Co Pllc
Address
4000 CLASSEN CTR STE 100C, OKLAHOMA CITY, OK 73118
Preparer
Dennis D Galyon
Phone
4055284000
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The lodge evaluates and accounts for their uncertain tax positions, if any, in accordance with u.s. Generally accepted accounting principles, including the lodge's tax position as a tax-exempt not-for-profit entity. Through the lodge's evaluation of its uncertain tax positions, management has determined no uncertain tax positions exist as of december 31, 2024 and 2023, which would require the lodge to record a liability for the uncertain tax positions in its financial statements. The lodge's exempt returns for the years ended before december 31, 2021, are no longer subject to examination by tax authorities.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LODGE EVALUATES AND ACCOUNTS FOR THEIR UNCERTAIN TAX POSITIONS, IF ANY, IN ACCORDANCE WITH U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, INCLUDING THE LODGE'S TAX POSITION AS A TAX-EXEMPT NOT-FOR-PROFIT ENTITY. THROUGH THE LODGE'S EVALUATION OF ITS UNCERTAIN TAX POSITIONS, MANAGEMENT HAS DETERMINED NO UNCERTAIN TAX POSITIONS EXIST AS OF DECEMBER 31, 2024 AND 2023, WHICH WOULD REQUIRE THE LODGE TO RECORD A LIABILITY FOR THE UNCERTAIN TAX POSITIONS IN ITS FINANCIAL STATEMENTS. THE LODGE'S EXEMPT RETURNS FOR THE YEARS ENDED BEFORE DECEMBER 31, 2021, ARE NO LONGER SUBJECT TO EXAMINATION BY TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LODGE DOES NOT HAVE ANY COMMITTEES AUTHORIZED TO ACT ON BEHALF OF THE ADVISORY CONFERENCE OF THE LODGE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ADVISORY CONFERENCE MEMBERS REVIEWS THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY THE MEMBERS OF THE ADVISORY CONFERENCE ARE TO REVIEW THE CONFLICT OF INTEREST STATEMENT AND DETERMINE IF THERE ARE ANY CONFLICTS THAT SHOULD BE NOTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE LODGE'S OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHILD LEARNING CLINIC AND SCHOLARSHIPS
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IRS990ScheduleR/PaidEmployeesSharingInd01
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL A EBERT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ANCIENT & ACCEPTED SCOTTISH RITE OF FREE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MASONRY SOJURSID VALLEY OF MCALESTER
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ENGELBACH ROBERTS & CO PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04000 CLASSEN CTR STE 100C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OKLAHOMA CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd073118
ReturnHeader/PreparerPersonGrp/PhoneNum04055284000
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DENNIS D GALYON
ReturnHeader/ReturnTs02025-10-13T08:35:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31

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