Liabilities / Assets
31st percentile
Higher debt load relative to assets than 31% of similar nonprofits.
990 • Fiscal year 2021 • EIN 35-0146565
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
31st percentile
Higher debt load relative to assets than 31% of similar nonprofits.
Liabilities / Revenue
34th percentile
Higher debt load relative to revenue than 34% of similar nonprofits.
Net Margin
87th percentile
Higher net margin than 87% of similar nonprofits.
Top Officer Pay
44th percentile
Higher top officer pay than 44% of similar nonprofits.
Top officer pay equals 6.2% of source-year revenue.
Asset Growth
75th percentile
Faster asset growth than 75% of similar nonprofits.
Revenue Growth
90th percentile
Faster revenue growth than 90% of similar nonprofits.
Assets
Up$9,248,118
Up $1,587,298 (+21%) from 2020
Net Assets
Up$9,228,274
Up $1,587,146 (+21%) from 2020
Liabilities
Up$19,844
Up $152 (+0.8%) from 2020
Revenue
Up$1,070,769
Up $702,872 (+191%) from 2020
Expenses
Down$426,385
Down $32,250 (-7.0%) from 2020
Net Income
Up$644,384
Up $735,122 (+810%) from 2020
Domestic fraternal association
Strengthen the masonic way of life by improving individual character, leadership and spirit of its members through relevant programs.Inspire men to support the principles of freemasonry and promote family and community values.Serve mankind through the impact of extensive charitable outreach.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $6,474,655 | $8,224,590 | ▲ $1,749,935 |
| Land, Buildings, and Equipment, Net | $930,547 | $879,953 | ▼ $50,594 |
| Cash and Non-Interest-Bearing Accounts | $197,817 | $76,523 | ▼ $121,294 |
| Savings and Temporary Cash Investments | $57,644 | $66,932 | ▲ $9,288 |
| Prepaid Expenses and Deferred Charges | $91 | $120 | ▲ $29 |
| Accounts Receivable | $66 | $0 | ▼ $66 |
| Total Assets | $7,660,820 | $9,248,118 | ▲ $1,587,298 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $15,022 | $18,319 | ▲ $3,297 |
| Deferred Revenue | $4,670 | $1,525 | ▼ $3,145 |
| Total Liabilities | $19,692 | $19,844 | ▲ $152 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $6,664,053 | $7,999,649 | ▲ $1,335,596 |
| Net Assets With Donor Restrictions | $977,075 | $1,228,625 | ▲ $251,550 |
| Total Net Assets Fund Balance | $7,641,128 | $9,228,274 | ▲ $1,587,146 |
| Total Liabilities and Net Assets / Fund Balance | $7,660,820 | $9,248,118 | ▲ $1,587,298 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $363,617 | $741,369 | $1,104,986 |
| Land | $388,949 | - | $388,949 |
| Leasehold Improvements | $97,739 | $24,410 | $122,149 |
| Other Land Buildings | $26,513 | $59,453 | $85,966 |
| Equipment | $3,135 | $60,033 | $63,168 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Robert F Keuper | Executive Secretary | FT | $66,000 | $66,000 |
| Name | Title |
|---|---|
| Timothy F Lawson | Thrice Potent Master/Trustee |
| Eric E Gutridge | Trustee |
| Francisco C Fotia | Trustee |
| James R Marion | Trustee |
| Matthew K Pollard | Commander-in-Chief |
| Donald D Sheffer | Most Wise Master |
| Dennis J Wenzel | Sovereign Prince |
| Wayne L Hodgetts | Sovereign Prince |
| Robert A Guthrie | Thrice Potent Master |
| Mitchell A Hulva | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $330,846 |
| Salaries, Compensation, and Employee Benefits | $89,739 |
| Grants and Similar Amounts Paid | $5,800 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | - | - | - | $135,381 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $66,000 |
| Depreciation Depletion | - | - | - | $50,594 |
| Insurance | - | - | - | $46,297 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $36,218 |
| Pension Plan Contributions | - | - | - | $18,600 |
| Payments to Affiliates | - | - | - | $10,597 |
| Office Expenses | - | - | - | $9,505 |
| Fees for Services Accounting | - | - | - | $6,300 |
| Grants to Domestic Individuals | - | - | - | $5,800 |
| Payroll Taxes | - | - | - | $5,139 |
| Fees for Services Other | - | - | - | $1,728 |
| Other Expenses | - | - | - | $1,543 |
| Travel | - | - | - | $1,179 |
| Total Functional Expenses | $0 | $0 | $0 | $426,385 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The Organization has members that elect the members of the governing body.”
“The members elect certain new officers by a majority vote annually.”
“The Organization's executive director reviews the form 990 and discusses its contents with the board before the return is filed.”
“The organization has a conflict of interest policy and it is monitored by the supreme council.”
“The process for determining compensation for the organization's ceo, executive director, top management official and other officers or key employees of the organization is determined by the board of directors.”
“The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
“The Organization does have a committee that assumes oversight of the financial statement preparation and the procedures have remained unchanged from prior years.”
“The Organization is a not-for-profit organization that is exempt from income taxes under Section 501(c)(10) of the Internal Revenue Code. The Income Taxes Topic, FASB ASC 740, clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements. ASC 740 requires an entity to disclose the nature of uncertain tax positions taken, if any, when filing its income tax return utilizing a two-step process to recognize and measure any uncertain tax positions taken. The entity recognizes a tax benefit only if it is more likely than not the position would be sustained in a tax examination, with a tax examination being presumed to occur. No tax benefit will be recorded on tax positions not meeting the more likely than not test. Interest and penalties accrued or incurred, if any, as a result of applying ASC 740 will be recorded to interest expense and other expense, respectively. Based on its evaluation, the Organization has concluded that there are no uncertain tax positions requiring recognition in its financial statements. The Organization's evaluation was performed for all federal and state tax periods still subject to examination. The Organization's 2018 through 2020 federal and state exempt organization returns remain subject to examination by the IRS and state taxing authority.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 15022 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 18319 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 66 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Strengthen the masonic way of life by improving individual character, leadership and spirit of its members through relevant programs.Inspire men to support the principles of freemasonry and promote family and community values.Serve mankind through the impact of extensive charitable outreach. |
| IRS990/AllOtherContributionsAmt | 0 | 10084 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | ROBERT KEUPER Executive Director |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5742333158 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 427 N Main St |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | South Bend |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46601 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 197817 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 76523 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 66000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 10084 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 5800 |
| IRS990/CYInvestmentIncomeAmt | 0 | 877005 |
| IRS990/CYOtherExpensesAmt | 0 | 330846 |
| IRS990/CYOtherRevenueAmt | 0 | 49139 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 134541 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 644384 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 89739 |
| IRS990/CYTotalExpensesAmt | 0 | 426385 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1070769 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 4670 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 1525 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 50594 |
| IRS990/Desc | 0 | support children's learning centers |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | Valley of South Bend |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 977075 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1228625 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6300 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1728 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 36218 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | James R Marion |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Francisco C Fotia |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Eric E Gutridge |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Timothy F Lawson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Robert A Guthrie |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Dennis J Wenzel |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Wayne L Hodgetts |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Donald D Sheffer |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Matthew K Pollard |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Mitchell A Hulva |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Robert F Keuper |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 66000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Thrice Potent Master/Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Thrice Potent Master |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Sovereign Prince |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Sovereign Prince |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Most Wise Master |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Commander-in-Chief |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Executive Secretary |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1925 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 730238 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 5800 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 2901476 |
| IRS990/GrossReceiptsAmt | 0 | 3242007 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 49139 |
| IRS990/GroupExemptionNum | 0 | 0259 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 46297 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 146767 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 146767 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 6474655 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 8224590 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 885265 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 930547 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 879953 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1765218 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 2171238 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | domestic fraternal association |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 7641128 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 9228274 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 730238 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 730238 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 49139 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 49139 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 942762 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 6664053 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 7999649 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 135381 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 9505 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Membership Services |
| IRS990/OtherExpensesGrp/Desc | 1 | Ritualistic Expenses |
| IRS990/OtherExpensesGrp/Desc | 2 | Miscellaneous |
| IRS990/OtherExpensesGrp/Desc | 3 | Administrative Expenses |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 23122 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4560 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3822 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1543 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 10597 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 5139 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 18600 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 91 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 120 |
| IRS990/PrincipalOfficerNm | 0 | Robert Keuper |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Membership Dues |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 134541 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 134541 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | charitable outreach |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | assistance to individuals |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 11956 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 2300 |
| IRS990/PYInvestmentIncomeAmt | 0 | 168831 |
| IRS990/PYOtherExpensesAmt | 0 | 360267 |
| IRS990/PYOtherRevenueAmt | 0 | 50936 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 136174 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -90738 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 96068 |
| IRS990/PYTotalExpensesAmt | 0 | 458635 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 367897 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 644384 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 49139 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 57644 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 66932 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 363617 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 741369 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1104986 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 3135 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 60033 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 63168 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 388949 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 388949 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 97739 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 24410 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 122149 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 26513 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 59453 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 85966 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Organization is a not-for-profit organization that is exempt from income taxes under Section 501(c)(10) of the Internal Revenue Code. The Income Taxes Topic, FASB ASC 740, clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements. ASC 740 requires an entity to disclose the nature of uncertain tax positions taken, if any, when filing its income tax return utilizing a two-step process to recognize and measure any uncertain tax positions taken. The entity recognizes a tax benefit only if it is more likely than not the position would be sustained in a tax examination, with a tax examination being presumed to occur. No tax benefit will be recorded on tax positions not meeting the more likely than not test. Interest and penalties accrued or incurred, if any, as a result of applying ASC 740 will be recorded to interest expense and other expense, respectively. Based on its evaluation, the Organization has concluded that there are no uncertain tax positions requiring recognition in its financial statements. The Organization's evaluation was performed for all federal and state tax periods still subject to examination. The Organization's 2018 through 2020 federal and state exempt organization returns remain subject to examination by the IRS and state taxing authority. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 879953 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 5800 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | Scholarships |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 11 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Organization has members that elect the members of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The members elect certain new officers by a majority vote annually. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Organization's executive director reviews the form 990 and discusses its contents with the board before the return is filed. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The organization has a conflict of interest policy and it is monitored by the supreme council. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The process for determining compensation for the organization's ceo, executive director, top management official and other officers or key employees of the organization is determined by the board of directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The Organization does have a committee that assumes oversight of the financial statement preparation and the procedures have remained unchanged from prior years. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | IN |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 7660820 |
| IRS990/TotalAssetsEOYAmt | 0 | 9248118 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 7660820 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 9248118 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 10084 |
| IRS990/TotalEmployeeCnt | 0 | 1 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 426385 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 19692 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 19844 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 19692 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 19844 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 7641128 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 9228274 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 134541 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 66000 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 877005 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 183680 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1070769 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 7660820 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 9248118 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 1179 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 427 N Main Street |
| IRS990/USAddress/CityNm | 0 | South Bend |
| IRS990/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/USAddress/ZIPCd | 0 | 46601 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 12 |
| IRS990/VotingMembersIndependentCnt | 0 | 12 |
| IRS990/WebsiteAddressTxt | 0 | www.scottishritenmj.org |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Robert Keuper |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Director |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5742333158 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-12-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Ancient Accepted Scottish Rite of |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | Freemasonry NMJ South Bend Indiana |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ANCI |
| ReturnHeader/Filer/EIN | 0 | 350146565 |
| ReturnHeader/Filer/PhoneNum | 0 | 5742333158 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 427 N Main Street |
| ReturnHeader/Filer/USAddress/CityNm | 0 | South Bend |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 46601 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 351307701 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Kruggel Lawton & Company LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 210 S Michigan St Suite 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | South Bend |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 46601 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5742894011 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2021-12-07 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | James B Champer |
| ReturnHeader/ReturnTs | 0 | 2021-12-09T15:48:40-06:00 |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.