Civic Intelligence

Ancient & Accepted Scottish Rite of Free Masonry Southern Jurisdiction

990 • Fiscal year 2019 • EIN 43-0160229

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 15, 2020

3633 Lindell BlvdSt Louis, MO 63108

(314) 533-7410

Siviq Scores

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

Liabilities / Assets

98th percentile

0.24x

Higher debt load relative to assets than 98% of similar nonprofits.

2019 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

97th percentile

0.98x

Higher debt load relative to revenue than 97% of similar nonprofits.

2019 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2019

Net Margin

10th percentile

-48%

Higher net margin than 10% of similar nonprofits.

2019 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

99th percentile

$68,380

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 20.3% of source-year revenue.

2019 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2019

Asset Growth

16th percentile

-1.5%

Faster asset growth than 16% of similar nonprofits.

2019 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

28th percentile

-18%

Faster revenue growth than 28% of similar nonprofits.

2019 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,363,302

Down $20,661 (-1.5%) from 2018

Net Assets

Down

$1,033,116

Down $167,466 (-14%) from 2018

Liabilities

Up

$330,186

Up $146,805 (+80%) from 2018

Revenue

Down

$337,265

Down $75,459 (-18%) from 2018

Expenses

Up

$497,605

Up $52,261 (+12%) from 2018

Net Income

Down

-$160,340

Down $127,720 (-392%) from 2018

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,469,073Liabilities 2010: $492,113Net Assets 2010: $1,976,9602010Assets 2011: $2,041,386Liabilities 2011: $199,269Net Assets 2011: $1,842,1172011Assets 2012: $1,894,254Liabilities 2012: $160,885Net Assets 2012: $1,733,3692012Assets 2013: $1,754,658Liabilities 2013: $180,812Net Assets 2013: $1,573,8462013Assets 2014: $1,652,884Liabilities 2014: $168,225Net Assets 2014: $1,484,6592014Assets 2015: $1,521,044Liabilities 2015: $196,491Net Assets 2015: $1,324,5532015Assets 2016: $1,465,287Liabilities 2016: $177,121Net Assets 2016: $1,288,1662016Assets 2017: $1,407,515Liabilities 2017: $161,953Net Assets 2017: $1,245,5622017Assets 2018: $1,383,963Liabilities 2018: $183,381Net Assets 2018: $1,200,5822018Assets 2019: $1,363,302Liabilities 2019: $330,186Net Assets 2019: $1,033,1162019Assets 2020: $1,298,963Liabilities 2020: $530,293Net Assets 2020: $768,6702020Assets 2024: $1,142,406Liabilities 2024: $890,522Net Assets 2024: $251,8842024

Highlighted filing

2019

Assets$1,363,302
Liabilities$330,186
Net Assets$1,033,116

Operations Trend

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

$600K$400K$200K$0-$200K-$400KExpenses 2010: $460,7152010Expenses 2011: $502,0642011Expenses 2012: $476,5712012Revenue 2013: $339,239Expenses 2013: $504,989Net Income 2013: -$165,7502013Revenue 2014: $357,783Expenses 2014: $436,415Net Income 2014: -$78,6322014Revenue 2015: $302,748Expenses 2015: $460,281Net Income 2015: -$157,5332015Revenue 2016: $303,016Expenses 2016: $352,047Net Income 2016: -$49,0312016Revenue 2017: $376,936Expenses 2017: $429,171Net Income 2017: -$52,2352017Revenue 2018: $412,724Expenses 2018: $445,344Net Income 2018: -$32,6202018Revenue 2019: $337,265Expenses 2019: $497,605Net Income 2019: -$160,3402019Revenue 2020: $150,798Expenses 2020: $422,130Net Income 2020: -$271,3322020Revenue 2024: $198,779Expenses 2024: $392,864Net Income 2024: -$194,0852024

Highlighted filing

2019

Revenue$337,265
Expenses$497,605
Net Income-$160,340
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 15, 2020
Return Version
2019v5.1
Gross Receipts
$360,830
Mission and Program Overview

Mission

To promote and encourage charitable, philanthropic, and educational purposes.

To promote and encourage charitable, philanthropic, and educational purposes

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,292,981$1,263,721▼ $29,260
Investments in Publicly Traded Securities$61,233$51,471▼ $9,762
Cash and Non-Interest-Bearing Accounts$20,410$38,295▲ $17,885
Savings and Temporary Cash Investments$3,449$3,925▲ $476
Prepaid Expenses and Deferred Charges$3,613$3,613→ $0
Accounts Receivable$1,567$1,567→ $0
Total Assets$1,383,963$1,363,302▼ $20,661
Other Assets Total$710$710→ $0
Liabilities
Unsecured Notes Loans Payable$10,000$150,000▲ $140,000
Other Liabilities$130,240$130,240→ $0
Accounts Payable and Accrued Expenses$43,141$49,946▲ $6,805
Total Liabilities$183,381$330,186▲ $146,805
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,200,582$1,033,116▼ $167,466
Total Net Assets Fund Balance$1,200,582$1,033,116▼ $167,466
Total Liabilities and Net Assets / Fund Balance$1,383,963$1,363,302▼ $20,661

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,128,167$1,808,976$2,937,143
Equipment$0$201,751$201,751
Land$100,554-$100,554
Other Land Buildings$35,000$65,123$100,123
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Bret a AkersExecutive SecretaryFT$68,380$68,380
Steven T HayesMaster of Kadosh-$13,256$13,256
David J HoffmanTreasurerPT$7,800$7,800

Board Members and Trustees

NameTitle
Randy C DavisDirector of Work
Paul DemerathExecutive Director
James E SnavelyAlmoner
Chris R MaxfieldCommander
Kurt D WitzelPersonal Representative
Robert W CockerhamSovereign Grand Inspector
Stephen W MarquardVenerable Knight
Randall B BowdenVenerable Master
Christopher E TilleyWise Master
Revenue and Support

Revenue Composition

Contributions and Grants
$3,347
Program Service Revenue
$141,603
Investment Income
$1,296
Other Revenue
$191,019
All Other Contributions
$3,347
Change in Net Assets
$-160,340
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$366,377
Salaries, Compensation, and Employee Benefits$131,228
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$160,289-$160,289
Current Officers, Directors, Trustees, and Key Employees-$76,180-$76,180
Insurance-$58,720-$58,720
Payments to Affiliates$52,474--$52,474
Other Salaries and Wages-$45,177-$45,177
Depreciation Depletion-$29,260-$29,260
Conferences and Meetings$23,025--$23,025
Payroll Taxes-$9,471-$9,471
Office Expenses-$8,569-$8,569
Fees for Services Accounting-$3,200-$3,200
Other Expenses$310$98-$408
Pension Plan Contributions-$400-$400
Fees for Service Investment Mgmnt Fees-$307-$307
Total Functional Expenses$78,795$418,810$0$497,605
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$19,940
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Dues & Fees Received in Advance$130,240
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

NOT APPLICABLE

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

Before the 990 is filed, a pdf e-mail copy is distributed to the members of the board for review and approval.

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

Through continual review by the chairman, president, and administrator and through the whistleblower policy. Also, the conflict of interest policy states that the chairman or sgig determines conflict resolutions.

Form 990, Part VI, Section C, Line 19

BY REQUEST

Filing and Contact Details

Filer

Filer Name
Ancient & Accepted Scottish Rite Valley
EIN
43-0160229
Phone
3145337410
Address
3633 LINDELL BLVD, ST LOUIS, MO 63108

Signing Officer

Name
Bret a Akers
Title
Executive Secretary
Phone
3145337410
Signed
2020-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bret a Akers
Formed
1894
Legal Domicile
Mo
Voting Board Members
12
Independent Board Members
8
Employees
7
Volunteers
0

Preparer

Firm
Cliftonlarsonallen Llp
Address
600 WASHINGTON AVENUE SUITE 1800, ST LOUIS, MO 63101
Preparer
Joan B Humes
Phone
3149254300
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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/TitleTxt7VENERABLE MASTER
IRS990/Form990PartVIISectionAGrp/TitleTxt8WISE MASTER
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IRS990/Form990PartVIISectionAGrp/TitleTxt10MASTER OF KADOSH
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IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0141603
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0141603
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03691
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01297
IRS990/PYOtherExpensesAmt0309396
IRS990/PYOtherRevenueAmt0234655
IRS990/PYProgramServiceRevenueAmt0173081
IRS990/PYRevenuesLessExpensesAmt0-32620
IRS990/PYSalariesCompEmpBnftPaidAmt0135948
IRS990/PYTotalExpensesAmt0445344
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0412724
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-160340
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0155843
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03449
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03925
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01128167
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01808976
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02937143
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0201751
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0201751
IRS990ScheduleD/LandGrp/BookValueAmt0100554
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0100554
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt035000
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt065123
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0100123
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0130240
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUES & FEES RECEIVED IN ADVANCE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01263721
IRS990ScheduleD/TotalLiabilityAmt0130240
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NOT APPLICABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BEFORE THE 990 IS FILED, A PDF E-MAIL COPY IS DISTRIBUTED TO THE MEMBERS OF THE BOARD FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THROUGH CONTINUAL REVIEW BY THE CHAIRMAN, PRESIDENT, AND ADMINISTRATOR AND THROUGH THE WHISTLEBLOWER POLICY. ALSO, THE CONFLICT OF INTEREST POLICY STATES THAT THE CHAIRMAN OR SGIG DETERMINES CONFLICT RESOLUTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BY REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SCOTTISH RITE CATHEDRAL PRESERVATION ASSOCIATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0431613405
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PRESERVATION AND RESTORATION OF THE CATHEDRAL.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0SCH A LINE 9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt03633 LINDELL BLVD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ST LOUIS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd063108
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd01
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt035000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1175000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0PRINCIPAL PAYDOWN - CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1LOAN - CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SCOTTISH RITE CATHEDRAL PRESERVATION ASSOCIATION INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1SCOTTISH RITE CATHEDRAL PRESERVATION ASSOCIATION INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2ALL OTHER TRANSACTIONS BETWEEN THE RELATED ORGANIZATIONS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3FELL BELOW THE 50000 THRESHOLD
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0D
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1E
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01383963
IRS990/TotalAssetsEOYAmt01363302
IRS990/TotalAssetsGrp/BOYAmt01383963
IRS990/TotalAssetsGrp/EOYAmt01363302
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03347
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0418810
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt078795
IRS990/TotalFunctionalExpensesGrp/TotalAmt0497605
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0183381
IRS990/TotalLiabilitiesEOYAmt0330186
IRS990/TotalLiabilitiesGrp/BOYAmt0183381
IRS990/TotalLiabilitiesGrp/EOYAmt0330186
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01200582
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01033116
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt078795
IRS990/TotalProgramServiceRevenueAmt0141603
IRS990/TotalReportableCompFromOrgAmt089436
IRS990/TotalRevenueGrp/ExclusionAmt029755
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0304163
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0337265
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01383963
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01363302
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt010000

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