Civic Intelligence

Ancient Accepted Scottish Rite Of

990 • Fiscal year 2023 • EIN 35-0146565

Aug 01, 2022 to Jul 31, 2023 • Filed on Jun 17, 2024

Organization ProfileWWW.SCOTTISHRITENMJ.ORG
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

32nd percentile

0.00x

Higher debt load relative to assets than 32% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

41st percentile

0.06x

Higher debt load relative to revenue than 41% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Source year 2023

Net Margin

53rd percentile

5.1%

Higher net margin than 53% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

41st percentile

$55,500

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2023 filings • $5M-$10M nonprofits • Source year 2023

Asset Growth

45th percentile

2.0%

Faster asset growth than 45% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

37th percentile

-1.3%

Faster revenue growth than 37% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$8,577,031

Up $169,774 (+2.0%) from 2022

Net Assets

Up

$8,545,310

Up $194,502 (+2.3%) from 2022

Liabilities

Down

$31,721

Down $24,728 (-44%) from 2022

Revenue And Expenses
Liabilities / Revenue41st percentileNet Margin53rd percentile

Revenue

Down

$548,012

Down $6,999 (-1.3%) from 2022

Expenses

Up

$519,879

Up $15,226 (+3.0%) from 2022

Net Income

Down

$28,133

Down $22,225 (-44%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth45th percentile

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

2023

Assets$8,577,031
Liabilities$31,721
Net Assets$8,545,310
Open 2023 Filing

Operations Trend

Revenue Growth37th percentile

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

2023

Revenue$548,012
Expenses$519,879
Net Income$28,133
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2022 to Jul 31, 2023
Signed
Jun 17, 2024
Return Version
2022v5.0
Gross Receipts
$1,180,238
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$7,287,263$7,443,365▲ $156,102
Land, Buildings, and Equipment, Net$872,621$919,584▲ $46,963
Cash and Non-Interest-Bearing Accounts$175,170$146,713▼ $28,457
Savings and Temporary Cash Investments$66,946$62,174▼ $4,772
Accounts Receivable$3,970$5,195▲ $1,225
Prepaid Expenses and Deferred Charges$1,287$0▼ $1,287
Total Assets$8,407,257$8,577,031▲ $169,774
Liabilities
Accounts Payable and Accrued Expenses$53,499$29,871▼ $23,628
Deferred Revenue$2,950$1,850▼ $1,100
Total Liabilities$56,449$31,721▼ $24,728
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,225,318$7,340,357▲ $115,039
Net Assets With Donor Restrictions$1,125,490$1,204,953▲ $79,463
Total Net Assets Fund Balance$8,350,808$8,545,310▲ $194,502
Total Liabilities and Net Assets / Fund Balance$8,407,257$8,577,031▲ $169,774

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$403,017$807,539$1,210,556
Land$388,949-$388,949
Leasehold Improvements$89,550$49,432$138,982
Other Land Buildings$21,254$52,537$73,791
Equipment$16,814$38,793$55,607
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Robert F KeuperExecutive SecretaryFT$55,500$55,500

Board Members and Trustees

NameTitle
Wayne L HodgettsSovereign Prince/trustee
Donald D ShefferTrustee
Francisco C FotiaTrustee
H Jason AuvilCommander-in-chief
John a BridegroomMost Wise Master
David W MillerSovereign Prince
James a Iles IiThrice Potent Master
Robert a GuthrieThrice Potent Master
Mitchell a HulvaTreasurer
Timothy F LawsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$119,641
Program Service Revenue
$108,448
Investment Income
$290,773
Other Revenue
$29,150
All Other Contributions
$119,641
Change in Net Assets
$28,133
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$436,644
Salaries, Compensation, and Employee Benefits$78,435
Grants and Similar Amounts Paid$4,800
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$180,715
Current Officers, Directors, Trustees, and Key Employees---$55,500
Insurance---$54,483
Payments to Affiliates---$50,356
Depreciation Depletion---$49,834
Fees for Service Investment Mgmnt Fees---$35,411
Pension Plan Contributions---$18,600
Fees for Services Other---$16,018
Office Expenses---$7,189
Fees for Services Accounting---$6,650
Grants to Domestic Individuals---$4,800
Payroll Taxes---$4,335
Travel---$1,816
Other Expenses---$1,431
Total Functional Expenses$0$0$0$519,879
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
2024-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Keuper
Formed
1925
Legal Domicile
In
Voting Board Members
10
Independent Board Members
10
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 2019 through 2021 federal and state exempt organization returns remain subject to examination by the irs and state taxing authority.”

Raw XML AppendixShowing 400 of 404 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.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt053499
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt029871
IRS990/AccountsReceivableGrp/BOYAmt03970
IRS990/AccountsReceivableGrp/EOYAmt05195
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0STRENGTHEN 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/AllOtherContributionsAmt0119641
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0ROBERT KEUPER EXECUTIVE DIRECTOR
IRS990/BooksInCareOfDetail/PhoneNum05742333158
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0427 N MAIN ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0SOUTH BEND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd046601
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0175170
IRS990/CashNonInterestBearingGrp/EOYAmt0146713
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt055500
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0119641
IRS990/CYGrantsAndSimilarPaidAmt04800
IRS990/CYInvestmentIncomeAmt0290773
IRS990/CYOtherExpensesAmt0436644
IRS990/CYOtherRevenueAmt029150
IRS990/CYProgramServiceRevenueAmt0108448
IRS990/CYRevenuesLessExpensesAmt028133
IRS990/CYSalariesCompEmpBnftPaidAmt078435
IRS990/CYTotalExpensesAmt0519879
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0548012
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt02950
IRS990/DeferredRevenueGrp/EOYAmt01850
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt049834
IRS990/Desc0SUPPORT CHILDREN'S LEARNING CENTERS
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0VALLEY OF SOUTH BEND
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt01125490
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt01204953
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt06650
IRS990/FeesForServicesOtherGrp/TotalAmt016018
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt035411
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd8X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0FRANCISCO C FOTIA
IRS990/Form990PartVIISectionAGrp/PersonNm1TIMOTHY F LAWSON
IRS990/Form990PartVIISectionAGrp/PersonNm2ROBERT A GUTHRIE
IRS990/Form990PartVIISectionAGrp/PersonNm3WAYNE L HODGETTS
IRS990/Form990PartVIISectionAGrp/PersonNm4DONALD D SHEFFER
IRS990/Form990PartVIISectionAGrp/PersonNm5JOHN A BRIDEGROOM
IRS990/Form990PartVIISectionAGrp/PersonNm6H JASON AUVIL
IRS990/Form990PartVIISectionAGrp/PersonNm7MITCHELL A HULVA
IRS990/Form990PartVIISectionAGrp/PersonNm8DAVID W MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm9JAMES A ILES II
IRS990/Form990PartVIISectionAGrp/PersonNm10ROBERT F KEUPER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1055500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2THRICE POTENT MASTER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SOVEREIGN PRINCE/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5MOST WISE MASTER
IRS990/Form990PartVIISectionAGrp/TitleTxt6COMMANDER-IN-CHIEF
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8SOVEREIGN PRINCE
IRS990/Form990PartVIISectionAGrp/TitleTxt9THRICE POTENT MASTER
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01925
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0120380
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt04800
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0752606
IRS990/GrossReceiptsAmt01180238
IRS990/GrossRentsGrp/RealAmt029150
IRS990/GroupExemptionNum00259
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt054483
IRS990/InvestmentIncomeGrp/ExclusionAmt0170393
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0170393
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt07287263
IRS990/InvestmentsPubTradedSecGrp/EOYAmt07443365
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0948301
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0872621
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0919584
IRS990/LandBldgEquipCostOrOtherBssAmt01867885
IRS990/LegalDomicileStateCd0IN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0632226
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0DOMESTIC FRATERNAL ASSOCIATION
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt08350808
IRS990/NetAssetsOrFundBalancesEOYAmt08545310
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0120380
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0120380
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt029150
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt029150
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0166369
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt07225318
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt07340357
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0180715
IRS990/OfficeExpensesGrp/TotalAmt07189
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MEMBERSHIP SERVICES
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2RITUALISTIC EXPENSES
IRS990/OtherExpensesGrp/Desc3ADMINISTRATIVE EXPENSES
IRS990/OtherExpensesGrp/TotalAmt017140
IRS990/OtherExpensesGrp/TotalAmt18497
IRS990/OtherExpensesGrp/TotalAmt27104
IRS990/OtherExpensesGrp/TotalAmt31431
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt050356
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt04335
IRS990/PensionPlanContributionsGrp/TotalAmt018600
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01287
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0ROBERT KEUPER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0108448
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0108448
IRS990/ProgSrvcAccomActy2Grp/Desc0CHARITABLE OUTREACH
IRS990/ProgSrvcAccomActy3Grp/Desc0ASSISTANCE TO INDIVIDUALS
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt020346
IRS990/PYGrantsAndSimilarPaidAmt03800
IRS990/PYInvestmentIncomeAmt0367842
IRS990/PYOtherExpensesAmt0411114
IRS990/PYOtherRevenueAmt034498
IRS990/PYProgramServiceRevenueAmt0132325
IRS990/PYRevenuesLessExpensesAmt050358
IRS990/PYSalariesCompEmpBnftPaidAmt089739
IRS990/PYTotalExpensesAmt0504653
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0555011
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt028133
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt029150
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt066946
IRS990/SavingsAndTempCashInvstGrp/EOYAmt062174
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/BookValueAmt0403017
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0807539
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01210556
IRS990ScheduleD/EquipmentGrp/BookValueAmt016814
IRS990ScheduleD/EquipmentGrp/DepreciationAmt038793
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt055607
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0388949
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0388949
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt089550
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt049432
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0138982
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt021254
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt052537
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt073791
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 2019 THROUGH 2021 FEDERAL AND STATE EXEMPT ORGANIZATION RETURNS REMAIN SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0919584
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/TotalAssetsBOYAmt08407257
IRS990/TotalAssetsEOYAmt08577031
IRS990/TotalAssetsGrp/BOYAmt08407257
IRS990/TotalAssetsGrp/EOYAmt08577031
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0119641
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt0519879
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt056449
IRS990/TotalLiabilitiesEOYAmt031721
IRS990/TotalLiabilitiesGrp/BOYAmt056449
IRS990/TotalLiabilitiesGrp/EOYAmt031721
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08350808
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08545310
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0108448
IRS990/TotalReportableCompFromOrgAmt055500
IRS990/TotalRevenueGrp/ExclusionAmt0290773
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0137598
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0548012
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08407257
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt08577031
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt01816
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0427 N MAIN STREET
IRS990/USAddress/CityNm0SOUTH BEND
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046601
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.SCOTTISHRITENMJ.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT KEUPER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05742333158
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-06-17
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/IRSResponsiblePrtyInfoCurrInd00
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/PreparationDt02024-06-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES B CHAMPER
ReturnHeader/ReturnTs02024-06-17T13:23:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ROBERT

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,577,031
Liabilities
$31,721
Net assets
$8,545,310
Revenue
$548,012
Expenses
$519,879
Net income
$28,133
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.77$0.03$9.75$1.00$0.50$0.50
2024Detailed filing. Detailed filing data is available for this year.$9.23$0.02$9.21$0.61$0.52$0.09
2023Detailed filing. Detailed filing data is available for this year.$8.58$0.03$8.55$0.55$0.52$0.03
2022Detailed filing. Detailed filing data is available for this year.$8.41$0.06$8.35$0.56$0.50$0.05
2021Detailed filing. Detailed filing data is available for this year.$9.25$0.02$9.23$1.07$0.43$0.64
2020Detailed filing. Detailed filing data is available for this year.$7.66$0.02$7.64$0.37$0.46$0.09
2017Detailed filing. Detailed filing data is available for this year.$6.70$0.03$6.68$0.66$0.49$0.16