Civic Intelligence

Ancient Accepted Scottish Rite Of

990 • Fiscal year 2021 • EIN 35-0146565

Aug 01, 2020 to Jul 31, 2021 • Filed on Dec 07, 2021

427 N Main StreetSouth Bend, IN 46601

(574) 233-3158

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

Higher debt load relative to assets than 31% of similar nonprofits.

2021 filings • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

34th percentile

0.02x

Higher debt load relative to revenue than 34% of similar nonprofits.

2021 filings • $5M-$10M nonprofits • Source year 2021

Net Margin

87th percentile

60%

Higher net margin than 87% of similar nonprofits.

2021 filings • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

44th percentile

$66,000

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

2021 filings • $5M-$10M nonprofits • Source year 2021

Asset Growth

75th percentile

21%

Faster asset growth than 75% of similar nonprofits.

2021 filings • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

90th percentile

191%

Faster revenue growth than 90% of similar nonprofits.

2021 filings • $5M-$10M nonprofits • Annualized from 2020 to 2021

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

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2017: $6,701,887Liabilities 2017: $26,520Net Assets 2017: $6,675,3672017Assets 2020: $7,660,820Liabilities 2020: $19,692Net Assets 2020: $7,641,1282020Assets 2021: $9,248,118Liabilities 2021: $19,844Net Assets 2021: $9,228,2742021Assets 2022: $8,407,257Liabilities 2022: $56,449Net Assets 2022: $8,350,8082022Assets 2023: $8,577,031Liabilities 2023: $31,721Net Assets 2023: $8,545,3102023Assets 2024: $9,229,162Liabilities 2024: $23,677Net Assets 2024: $9,205,4852024Assets 2025: $9,773,730Liabilities 2025: $28,237Net Assets 2025: $9,745,4932025

Highlighted filing

2021

Assets$9,248,118
Liabilities$19,844
Net Assets$9,228,274

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2017: $658,726Expenses 2017: $494,373Net Income 2017: $164,3532017Revenue 2020: $367,897Expenses 2020: $458,635Net Income 2020: -$90,7382020Revenue 2021: $1,070,769Expenses 2021: $426,385Net Income 2021: $644,3842021Revenue 2022: $555,011Expenses 2022: $504,653Net Income 2022: $50,3582022Revenue 2023: $548,012Expenses 2023: $519,879Net Income 2023: $28,1332023Revenue 2024: $608,834Expenses 2024: $519,034Net Income 2024: $89,8002024Revenue 2025: $1,003,003Expenses 2025: $499,661Net Income 2025: $503,3422025

Highlighted filing

2021

Revenue$1,070,769
Expenses$426,385
Net Income$644,384
Jump To
Filing Snapshot
Filing Period
Aug 1, 2020 to Jul 31, 2021
Signed
Dec 7, 2021
Return Version
2020v4.1
Gross Receipts
$3,242,007
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert F KeuperExecutive SecretaryFT$66,000$66,000

Board Members and Trustees

NameTitle
Timothy F LawsonThrice Potent Master/Trustee
Eric E GutridgeTrustee
Francisco C FotiaTrustee
James R MarionTrustee
Matthew K PollardCommander-in-Chief
Donald D ShefferMost Wise Master
Dennis J WenzelSovereign Prince
Wayne L HodgettsSovereign Prince
Robert A GuthrieThrice Potent Master
Mitchell A HulvaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,084
Program Service Revenue
$134,541
Investment Income
$877,005
Other Revenue
$49,139
All Other Contributions
$10,084
Change in Net Assets
$644,384
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
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 6

The Organization has members that elect the members of the governing body.

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

The members elect certain new officers by a majority vote annually.

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

The Organization's executive director reviews the form 990 and discusses its contents with the board before the return is filed.

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

The organization has a conflict of interest policy and it is monitored by the supreme council.

Form 990, Part VI, Section B, line 15

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.

Form 990, Part VI, Section C, line 19

The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Ancient Accepted Scottish Rite of
EIN
35-0146565
Phone
5742333158
Address
427 N Main Street, South Bend, IN 46601
Doing Business As
Valley of South Bend

Signing Officer

Name
Robert Keuper
Title
Executive Director
Phone
5742333158
Signed
2021-12-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Keuper
Formed
1925
Legal Domicile
In
Voting Board Members
12
Independent Board Members
12
Employees
1
Volunteers
0

Preparer

Firm
Kruggel Lawton & Company LLC
Address
210 S Michigan St Suite 200, South Bend, IN 46601
Preparer
James B Champer
Phone
5742894011
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The Organization does have a committee that assumes oversight of the financial statement preparation and the procedures have remained unchanged from prior years.

Financial Statement Notes

Part X, Line 2:

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.

Raw XML AppendixShowing 400 of 406 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/Form990PartVIISectionAGrp/TitleTxt5Sovereign Prince
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IRS990/PYTotalRevenueAmt0367897
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0644384
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt049139
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt057644
IRS990/SavingsAndTempCashInvstGrp/EOYAmt066932
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0363617
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0741369
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01104986
IRS990ScheduleD/EquipmentGrp/BookValueAmt03135
IRS990ScheduleD/EquipmentGrp/DepreciationAmt060033
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt063168
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0388949
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0388949
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt097739
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt024410
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0122149
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt026513
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt059453
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt085966
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The 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/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0879953
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt05800
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt011
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization has members that elect the members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The members elect certain new officers by a majority vote annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization's executive director reviews the form 990 and discusses its contents with the board before the return is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization has a conflict of interest policy and it is monitored by the supreme council.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The 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/ExplanationTxt5The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Organization does have a committee that assumes oversight of the financial statement preparation and the procedures have remained unchanged from prior years.
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 B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07660820
IRS990/TotalAssetsEOYAmt09248118
IRS990/TotalAssetsGrp/BOYAmt07660820
IRS990/TotalAssetsGrp/EOYAmt09248118
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt010084
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt0426385
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019692
IRS990/TotalLiabilitiesEOYAmt019844
IRS990/TotalLiabilitiesGrp/BOYAmt019692
IRS990/TotalLiabilitiesGrp/EOYAmt019844
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07641128
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt09228274
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0134541
IRS990/TotalReportableCompFromOrgAmt066000
IRS990/TotalRevenueGrp/ExclusionAmt0877005
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0183680
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01070769
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07660820
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt09248118
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt01179
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0427 N Main Street
IRS990/USAddress/CityNm0South Bend
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046601
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0www.scottishritenmj.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Robert Keuper
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum05742333158
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Ancient Accepted Scottish Rite of
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Freemasonry NMJ South Bend Indiana
ReturnHeader/Filer/BusinessNameControlTxt0ANCI
ReturnHeader/Filer/EIN0350146565
ReturnHeader/Filer/PhoneNum05742333158
ReturnHeader/Filer/USAddress/AddressLine1Txt0427 N Main Street
ReturnHeader/Filer/USAddress/CityNm0South Bend
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046601
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351307701
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kruggel Lawton & Company LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0210 S Michigan St Suite 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0South Bend
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046601
ReturnHeader/PreparerPersonGrp/PhoneNum05742894011
ReturnHeader/PreparerPersonGrp/PreparationDt02021-12-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0James B Champer
ReturnHeader/ReturnTs02021-12-09T15:48:40-06:00

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