Civic Intelligence

Ancient & Accepted Scottish Rite of Free Masonry Southrern Jurisdiction

990 • Fiscal year 2017 • EIN 46-0191692

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 01, 2018

PO Box 1026Aberdeen, SD 57402

(605) 216-8025

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2017

Net Margin

61st percentile

20%

Higher net margin than 61% of similar nonprofits.

2017 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

62nd percentile

$0

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2017

Asset Growth

66th percentile

7.0%

Faster asset growth than 66% of similar nonprofits.

2017 filings • 501(c)10 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

86th percentile

80%

Faster revenue growth than 86% of similar nonprofits.

2017 filings • 501(c)10 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$547,192

Up $35,992 (+7.0%) from 2016

Net Assets

Up

$547,192

Up $35,992 (+7.0%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$62,963

Up $27,974 (+80%) from 2016

Expenses

Up

$50,097

Up $23,277 (+87%) from 2016

Net Income

Up

$12,866

Up $4,697 (+57%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $445,616Liabilities 2010: $02010Assets 2011: $424,308Net Assets 2011: $424,3082011Assets 2012: $465,087Net Assets 2012: $465,0872012Assets 2013: $549,068Liabilities 2013: $0Net Assets 2013: $549,0682013Assets 2014: $502,641Liabilities 2014: $0Net Assets 2014: $502,6412014Assets 2015: $473,536Liabilities 2015: $0Net Assets 2015: $473,5362015Assets 2016: $511,200Liabilities 2016: $0Net Assets 2016: $511,2002016Assets 2017: $547,192Liabilities 2017: $0Net Assets 2017: $547,1922017Assets 2018: $461,100Liabilities 2018: $0Net Assets 2018: $461,1002018Assets 2019: $542,910Liabilities 2019: $525Net Assets 2019: $542,3852019Assets 2020: $543,018Liabilities 2020: $0Net Assets 2020: $543,0182020Assets 2021: $599,919Liabilities 2021: $0Net Assets 2021: $599,9192021Assets 2022: $503,391Liabilities 2022: $0Net Assets 2022: $503,3912022Assets 2023: $546,905Liabilities 2023: $0Net Assets 2023: $546,9052023Assets 2024: $581,492Liabilities 2024: $0Net Assets 2024: $581,4922024

Highlighted filing

2017

Assets$547,192
Liabilities$0
Net Assets$547,192

Operations Trend

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

$100K$50K$0-$50KRevenue 2010: $37,279Expenses 2010: $29,495Net Income 2010: $7,7842010Revenue 2011: $20,528Expenses 2011: $27,307Net Income 2011: -$6,7792011Revenue 2012: $35,236Expenses 2012: $34,726Net Income 2012: $5102012Revenue 2013: $37,599Expenses 2013: $26,840Net Income 2013: $10,7592013Revenue 2014: $52,863Expenses 2014: $86,418Net Income 2014: -$33,5552014Revenue 2015: $45,384Expenses 2015: $31,158Net Income 2015: $14,2262015Revenue 2016: $34,989Expenses 2016: $26,820Net Income 2016: $8,1692016Revenue 2017: $62,963Expenses 2017: $50,097Net Income 2017: $12,8662017Revenue 2018: $52,288Expenses 2018: $62,133Net Income 2018: -$9,8452018Revenue 2019: $33,508Expenses 2019: $18,672Net Income 2019: $14,8362019Revenue 2020: $25,854Expenses 2020: $43,424Net Income 2020: -$17,5702020Revenue 2021: $48,407Expenses 2021: $41,746Net Income 2021: $6,6612021Revenue 2022: $42,109Expenses 2022: $45,439Net Income 2022: -$3,3302022Revenue 2023: $29,913Expenses 2023: $48,441Net Income 2023: -$18,5282023Revenue 2024: $69,640Expenses 2024: $57,722Net Income 2024: $11,9182024

Highlighted filing

2017

Revenue$62,963
Expenses$50,097
Net Income$12,866
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 1, 2018
Return Version
2017v2.3
Gross Receipts
$105,884
Mission and Program Overview

Mission

A fraternal and philantrhopic masonic organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$482,622$492,048▲ $9,426
Cash and Non-Interest-Bearing Accounts$8,836$34,187▲ $25,351
Savings and Temporary Cash Investments$12,194$12,153▼ $41
Investments in Publicly Traded Securities$7,548$8,804▲ $1,256
Total Assets$511,200$547,192▲ $35,992
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$502,901$538,893▲ $35,992
Temporarily Rstr Net Assets$8,299$8,299→ $0
Total Net Assets Fund Balance$511,200$547,192▲ $35,992
Total Liabilities and Net Assets / Fund Balance$511,200$547,192▲ $35,992

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$31--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jerold BieklerCommander
Wilber AlbrechtMaster of Ka
Clark OverbeySecretary/ad
William HaywoodVenerable Ma
Lawrence MadsenWise Master
Revenue and Support

Revenue Composition

Contributions and Grants
$12,006
Program Service Revenue
$3,370
Investment Income
$47,587
Other Revenue
$0
All Other Contributions
$4,576
Change in Net Assets
$12,866
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$26,758
Grants and Similar Amounts Paid$13,850
Salaries, Compensation, and Employee Benefits$3,606
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$13,850--$13,850
Occupancy-$8,155-$8,155
Benefits to Members$5,883--$5,883
Advertising$5,000--$5,000
Other Salaries and Wages-$3,098-$3,098
Conferences and Meetings$2,916--$2,916
Office Expenses-$1,509-$1,509
Fees for Services Accounting-$1,296-$1,296
Other Expenses$675--$675
Insurance-$615-$615
Payroll Taxes-$508-$508
Total Functional Expenses$34,916$15,181$0$50,097
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Scottish Rite Foundation of SdSioux Falls, SD501c3-$13,850
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Each member has a right to vote on the decisions of the chapter and during the election of officers.

Form 990, Page 6, Part VI, Line 7A

Each member is allowed to vote on the decisions of the chapter. All officers,other than the secretary, are nominated/elected by the membership for a two year term. The secretary is appointed by the state's president. By vote, membership can remove the secretary from his position and a new secretary will be appointed by the state president.

Form 990, Page 6, Part VI, Line 7B

All actions of the chapter are subject to approval by the membership.

Form 990, Page 6, Part VI, Line 11B

Secretary/administrator reviews return & signs for submission. Return is presented to membership at the next meeting.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Ancient & Accepted Scottish Rite of
EIN
46-0191692
Phone
6052168025
Address
PO BOX 1026, ABERDEEN, SD 57402

Signing Officer

Name
Clark Overbey
Title
Secretary/administer
Phone
6052168025
Signed
2018-06-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Clark Overbey
Legal Domicile
Sd
Voting Board Members
5
Independent Board Members
5
Employees
1

Preparer

Firm
Hopfinger & Merriman Ltd
Address
PO BOX 728 102 S 2ND STREET, ABERDEEN, SD 57402-0728
Preparer
Sari Merriman CPA
Phone
6052258890
Raw XML Appendix338 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/TitleTxt1WISE MASTER
IRS990/Form990PartVIISectionAGrp/TitleTxt2COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY/AD
IRS990/Form990PartVIISectionAGrp/TitleTxt4MASTER OF KA
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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt042921
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0true
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH MEMBER HAS A RIGHT TO VOTE ON THE DECISIONS OF THE CHAPTER AND DURING THE ELECTION OF OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH MEMBER IS ALLOWED TO VOTE ON THE DECISIONS OF THE CHAPTER. ALL OFFICERS,OTHER THAN THE SECRETARY, ARE NOMINATED/ELECTED BY THE MEMBERSHIP FOR A TWO YEAR TERM. THE SECRETARY IS APPOINTED BY THE STATE'S PRESIDENT. BY VOTE, MEMBERSHIP CAN REMOVE THE SECRETARY FROM HIS POSITION AND A NEW SECRETARY WILL BE APPOINTED BY THE STATE PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL ACTIONS OF THE CHAPTER ARE SUBJECT TO APPROVAL BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SECRETARY/ADMINISTRATOR REVIEWS RETURN & SIGNS FOR SUBMISSION. RETURN IS PRESENTED TO MEMBERSHIP AT THE NEXT MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt034916
IRS990/TotalFunctionalExpensesGrp/TotalAmt050097
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0511200
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0547192
IRS990/TotalProgramServiceExpensesAmt034916
IRS990/TotalProgramServiceRevenueAmt03370
IRS990/TotalRevenueGrp/ExclusionAmt03370
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt047587
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt062963
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0511200
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0547192
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0502901
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0538893
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02719 SE 1ST AVE
IRS990/USAddress/CityNm0ABERDEEN
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057401
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CLARK OVERBEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/ADMINISTER
ReturnHeader/BusinessOfficerGrp/PhoneNum06052168025
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ANCIENT & ACCEPTED SCOTTISH RITE OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FREE MASONRY SOUTHERN JURISDICTION
ReturnHeader/Filer/BusinessNameControlTxt0ANCI
ReturnHeader/Filer/EIN0460191692
ReturnHeader/Filer/PhoneNum06052168025
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1026
ReturnHeader/Filer/USAddress/CityNm0ABERDEEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057402
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId024952EE12AF78191E0CB370D594C1BF0F7314794
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId043B67A95F13F8BDFE8D3D9CABC47CAE03D3FA0D6
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.35.123.237
ReturnHeader/FilingSecurityInformation/IPDt02018-06-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm012:15:05
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0841663900
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOPFINGER & MERRIMAN LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 728 102 S 2ND STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ABERDEEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0574020728
ReturnHeader/PreparerPersonGrp/PhoneNum06052258890
ReturnHeader/PreparerPersonGrp/PreparationDt02018-06-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SARI MERRIMAN CPA
ReturnHeader/ReturnTs02018-06-01T12:15:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.81$0.00$5.81$0.70$0.58$0.12
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.47$0.00$5.47$0.30$0.48$0.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.03$0.00$5.03$0.42$0.45$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.00$0.00$6.00$0.48$0.42$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.43$0.00$5.43$0.26$0.43$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.43$0.01$5.42$0.34$0.19$0.15
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.61$0.00$4.61$0.52$0.62$0.10
2017Detailed filing. Detailed filing data is available for this year.$5.47$0.00$5.47$0.63$0.50$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.11$0.00$5.11$0.35$0.27$0.08
2015Detailed filing. Detailed filing data is available for this year.$4.74$0.00$4.74$0.45$0.31$0.14
2014Detailed filing. Detailed filing data is available for this year.$5.03$0.00$5.03$0.53$0.86$0.34
2013Summary only. Only limited summary data is available for this year.$5.49$0.00$5.49$0.38$0.27$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.65$4.65$0.35$0.35$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.24$4.24$0.21$0.27$0.07
2010Summary only. Only limited summary data is available for this year.$4.46$0.00$0.37$0.29$0.08
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)10 • $500k-$1M nonprofits