Civic Intelligence

Ancient & Accepted Scottish Rite of Free Masonry So Juris USA

990 • Fiscal year 2017 • EIN 41-0123214

Jul 01, 2016 to Jun 30, 2017 • Filed on Sep 05, 2017

200 Plato Boulevard EastSt Paul, MN 55107-1618

(651) 222-2676

Siviq Scores

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

Liabilities / Assets

50th percentile

0.00x

Higher debt load relative to assets than 50% of similar nonprofits.

2017 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

53rd percentile

0.01x

Higher debt load relative to revenue than 53% of similar nonprofits.

2017 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2017

Net Margin

12th percentile

-36%

Higher net margin than 12% of similar nonprofits.

2017 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

61st percentile

$4,888

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2017 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2017

Asset Growth

60th percentile

6.4%

Faster asset growth than 60% of similar nonprofits.

2017 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

47th percentile

6.4%

Faster revenue growth than 47% of similar nonprofits.

2017 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,660,202

Up $100,347 (+6.4%) from 2016

Net Assets

Up

$1,659,610

Up $100,175 (+6.4%) from 2016

Liabilities

Up

$592

Up $172 (+41%) from 2016

Revenue

Up

$88,694

Up $5,325 (+6.4%) from 2016

Expenses

Down

$120,736

Down $51,975 (-30%) from 2016

Net Income

Up

-$32,042

Up $57,300 (+64%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,903,608Liabilities 2011: $1,269Net Assets 2011: $1,902,3392011Assets 2012: $1,739,147Liabilities 2012: $1,228Net Assets 2012: $1,737,9192012Assets 2013: $1,725,104Liabilities 2013: $2,784Net Assets 2013: $1,722,3202013Assets 2014: $1,807,822Liabilities 2014: $50Net Assets 2014: $1,807,7722014Assets 2015: $1,741,006Liabilities 2015: $2,726Net Assets 2015: $1,738,2802015Assets 2016: $1,559,855Liabilities 2016: $420Net Assets 2016: $1,559,4352016Assets 2017: $1,660,202Liabilities 2017: $592Net Assets 2017: $1,659,6102017Assets 2018: $1,647,352Liabilities 2018: $0Net Assets 2018: $1,647,3522018Assets 2019: $1,635,106Liabilities 2019: $0Net Assets 2019: $1,635,1062019Assets 2020: $1,574,596Liabilities 2020: $410Net Assets 2020: $1,574,1862020Assets 2021: $1,683,727Liabilities 2021: $0Net Assets 2021: $1,683,7272021Assets 2022: $1,420,002Liabilities 2022: $0Net Assets 2022: $1,420,0022022Assets 2023: $1,404,979Liabilities 2023: $0Net Assets 2023: $1,404,9792023Assets 2024: $1,430,500Liabilities 2024: $0Net Assets 2024: $1,430,5002024Assets 2025: $1,457,346Liabilities 2025: $0Net Assets 2025: $1,457,3462025

Highlighted filing

2017

Assets$1,660,202
Liabilities$592
Net Assets$1,659,610

Operations Trend

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

$200K$100K$0-$100KExpenses 2011: $176,9592011Expenses 2012: $171,3172012Revenue 2013: $112,806Expenses 2013: $147,675Net Income 2013: -$34,8692013Revenue 2014: $154,847Expenses 2014: $161,233Net Income 2014: -$6,3862014Revenue 2015: $128,761Expenses 2015: $151,897Net Income 2015: -$23,1362015Revenue 2016: $83,369Expenses 2016: $172,711Net Income 2016: -$89,3422016Revenue 2017: $88,694Expenses 2017: $120,736Net Income 2017: -$32,0422017Revenue 2018: $82,136Expenses 2018: $161,757Net Income 2018: -$79,6212018Revenue 2019: $111,786Expenses 2019: $143,741Net Income 2019: -$31,9552019Revenue 2020: $87,894Expenses 2020: $138,942Net Income 2020: -$51,0482020Revenue 2021: $150,699Expenses 2021: $129,326Net Income 2021: $21,3732021Revenue 2022: $97,960Expenses 2022: $194,916Net Income 2022: -$96,9562022Revenue 2023: $116,844Expenses 2023: $171,460Net Income 2023: -$54,6162023Revenue 2024: $96,616Expenses 2024: $164,982Net Income 2024: -$68,3662024Revenue 2025: $72,206Expenses 2025: $147,523Net Income 2025: -$75,3172025

Highlighted filing

2017

Revenue$88,694
Expenses$120,736
Net Income-$32,042
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Sep 5, 2017
Return Version
2016v3.0
Gross Receipts
$318,319
Mission and Program Overview

Mission

The ancient & accepted scottish rite of freemasonry is, above all else, an educational institution. We seek not to teach men the truth but, instead, a way to the truth.

Fraternity with philanthropic mission.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,305,870$1,385,853▲ $79,983
Investments Program Related$198,535$215,535▲ $17,000
Savings and Temporary Cash Investments$20,000$50,188▲ $30,188
Prepaid Expenses and Deferred Charges-$6,376-
Inventories for Sale or Use$2,230$2,225▼ $5
Cash and Non-Interest-Bearing Accounts$33,220$25▼ $33,195
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,559,855$1,660,202▲ $100,347
Liabilities
Accounts Payable and Accrued Expenses$420$592▲ $172
Total Liabilities$420$592▲ $172
Net Assets / Fund Balance
Unrestricted Net Assets$1,513,181$1,612,143▲ $98,962
Temporarily Rstr Net Assets$42,350$42,350→ $0
Permanently Rstr Net Assets$3,904$5,117▲ $1,213
Total Net Assets Fund Balance$1,559,435$1,659,610▲ $100,175
Total Liabilities and Net Assets / Fund Balance$1,559,855$1,660,202▲ $100,347

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$28,814$28,814
Investment Program Related Org$215,535--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James MooreSeCRETARYPT$4,888$4,888
Bruce ShermanSecretary (Former)PT$4,073$4,073

Board Members and Trustees

NameTitle
George CarlsonAlmoner
Keith ReiersonassT. PERSONAL REP. SGIG
Chris ElmquistCommander
Todd HendersonMaster
Leonard SmithPersonal Rep Sgig
Jerry OliverSgig in Minnesota
Robert GolderTreasurer
Shawn HunterVenerable Master
Eric BishopWise Master
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$41,050
Investment Income
$44,778
Other Revenue
$2,866
Change in Net Assets
$-32,042
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$109,417
Salaries, Compensation, and Employee Benefits$11,133
Grants and Similar Amounts Paid$186
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$54,862
Office Expenses---$12,401
Current Officers, Directors, Trustees, and Key Employees---$9,864
Information Technology---$3,479
Fees for Services Accounting---$2,800
Fees for Services Other---$1,467
Insurance---$1,321
Payroll Taxes---$1,269
Grants to Domestic Individuals---$186
Other Expenses---$124
All Other Expenses---$22
Total Functional Expenses$0$0$0$120,736
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
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

The fraternal organization has members.

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

There are 10 officers of the board, 4 are elected and voting members, and the other 6 are appointed.

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

Members approve by-laws, investments and high level decisions of the organization.

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

THE BOARD OF DIRECTORS REVIEWS THE 990 BEFORE IT IS SIGNED and filed.

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

The organization reviews any conflicts annually. The organization is also very aware of who they have financial dealings with during the year.

Form 990, Part VI, Section C, line 19

All Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
St Paul Valley Scottish Rite
EIN
41-0123214
Phone
6512222676
Address
200 Plato Boulevard East, St Paul, MN 55107-1618

Signing Officer

Name
James Moore
Title
Secretary
Phone
6512222676
Signed
2017-09-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
james moore
Formed
1859
Legal Domicile
Mn
Voting Board Members
4
Independent Board Members
4
Employees
2
Volunteers
0

Preparer

Firm
MahoneyUlbrichChristiansen & Russ PA
Address
10 River Park Plaza Suite 800, Saint Paul, MN 55107
Preparer
Tonya J Sheldon
Phone
6512276695
Raw XML AppendixShowing 400 of 424 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/ReconcilationRevenueExpnssAmt0-32042
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd01
IRS990/SavingsAndTempCashInvstGrp/BOYAmt020000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt050188
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028814
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028814
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0215535
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0INVESTMENT IN MASONIC TEMPLE BUILDING ASSOCIATION
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueProgramRltdAmt0215535
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The fraternal organization has members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1There are 10 officers of the board, 4 are elected and voting members, and the other 6 are appointed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members approve by-laws, investments and high level decisions of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWS THE 990 BEFORE IT IS SIGNED and filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION REVIEWS ANY CONFLICTS ANNUALLY. THE ORGANIZATION IS ALSO VERY AWARE OF WHO THEY HAVE FINANCIAL DEALINGS WITH DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All Documents are made available upon request.
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 A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MASONIC TEMPLE ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1THE SCOTTISH RITE FOUNDATION OF ST PAUL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0410397340
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FRATERNAL MEETING FACILITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1FRATERNAL FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0PF
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0200 plATO BLVD EAST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1200 PLATO BLVD EAST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SAINT PAUL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1SAINT PAUL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd055107
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd155107
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt042350
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt042350
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01559855
IRS990/TotalAssetsEOYAmt01660202
IRS990/TotalAssetsGrp/BOYAmt01559855
IRS990/TotalAssetsGrp/EOYAmt01660202
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt0120736
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0420
IRS990/TotalLiabilitiesEOYAmt0592
IRS990/TotalLiabilitiesGrp/BOYAmt0420
IRS990/TotalLiabilitiesGrp/EOYAmt0592
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01559435
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01659610
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt041050
IRS990/TotalReportableCompFromOrgAmt08961
IRS990/TotalRevenueGrp/ExclusionAmt044778
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt043916
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt088694
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01559855
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01660202
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01513181
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01612143
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0200 Plato Boulevard East
IRS990/USAddress/CityNm0St Paul
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd0551071618
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.scottish-rite-mn.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES MOORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum06512222676
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-09-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0St Paul Valley Scottish Rite
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0of St Paul
ReturnHeader/Filer/BusinessNameControlTxt0STPA
ReturnHeader/Filer/EIN0410123214
ReturnHeader/Filer/PhoneNum06512222676
ReturnHeader/Filer/USAddress/AddressLine1Txt0200 Plato Boulevard East

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$0.07$0.15$0.08
2024Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.43$0.10$0.16$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.40$0.12$0.17$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.10$0.19$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$0.15$0.13$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$0.09$0.14$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$0.11$0.14$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.65$0.00$1.65$0.08$0.16$0.08
2017Detailed filing. Detailed filing data is available for this year.$1.66$0.00$1.66$0.09$0.12$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.56$0.00$1.56$0.08$0.17$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$0.13$0.15$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.81$0.00$1.81$0.15$0.16$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.00$1.72$0.11$0.15$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$0.00$1.74$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.00$1.90$0.18