Civic Intelligence

Ancient & Accepted Scottish Rite of Freemasonry Southern Jurisdiction

990 • Fiscal year 2019 • EIN 47-0293215

Jan 01, 2019 to Dec 31, 2019 • Filed on May 06, 2020

332 Centennial Mall SouthLincoln, NE 68508

(402) 435-2144

Siviq Scores

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

Liabilities / Assets

74th percentile

0.02x

Higher debt load relative to assets than 74% of similar nonprofits.

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

Liabilities / Revenue

75th percentile

0.17x

Higher debt load relative to revenue than 75% of similar nonprofits.

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

Net Margin

57th percentile

16%

Higher net margin than 57% of similar nonprofits.

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

Top Officer Pay

87th percentile

$20,000

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

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

Asset Growth

59th percentile

6.6%

Faster asset growth than 59% of similar nonprofits.

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

Revenue Growth

76th percentile

32%

Faster revenue growth than 76% of similar nonprofits.

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

Assets

Up

$2,203,591

Up $136,212 (+6.6%) from 2018

Net Assets

Up

$2,159,665

Up $145,186 (+7.2%) from 2018

Liabilities

Down

$43,926

Down $8,974 (-17%) from 2018

Revenue

Up

$263,183

Up $63,334 (+32%) from 2018

Expenses

Up

$222,352

Up $39,372 (+22%) from 2018

Net Income

Up

$40,831

Up $23,962 (+142%) 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 2011: $607,571Liabilities 2011: $61,688Net Assets 2011: $545,8832011Assets 2012: $1,477,301Liabilities 2012: $70,158Net Assets 2012: $1,407,1432012Assets 2013: $1,441,759Liabilities 2013: $59,460Net Assets 2013: $1,382,2992013Assets 2014: $1,955,662Liabilities 2014: $83,172Net Assets 2014: $1,872,4902014Assets 2015: $1,800,942Liabilities 2015: $69,440Net Assets 2015: $1,731,5022015Assets 2016: $2,003,311Liabilities 2016: $91,131Net Assets 2016: $1,912,1802016Assets 2017: $2,147,037Liabilities 2017: $49,807Net Assets 2017: $2,097,2302017Assets 2018: $2,067,379Liabilities 2018: $52,900Net Assets 2018: $2,014,4792018Assets 2019: $2,203,591Liabilities 2019: $43,926Net Assets 2019: $2,159,6652019Assets 2020: $2,186,998Liabilities 2020: $50,006Net Assets 2020: $2,136,9922020Assets 2021: $2,178,008Liabilities 2021: $58,918Net Assets 2021: $2,119,0902021Assets 2022: $2,001,727Liabilities 2022: $52,085Net Assets 2022: $1,949,6422022Assets 2023: $1,998,179Liabilities 2023: $63,682Net Assets 2023: $1,934,4972023Assets 2024: $2,040,271Liabilities 2024: $51,413Net Assets 2024: $1,988,8582024

Highlighted filing

2019

Assets$2,203,591
Liabilities$43,926
Net Assets$2,159,665

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $99,766Expenses 2011: $159,209Net Income 2011: -$59,4432011Expenses 2012: $207,2582012Revenue 2013: $122,259Expenses 2013: $147,146Net Income 2013: -$24,8872013Revenue 2014: $646,152Expenses 2014: $155,909Net Income 2014: $490,2432014Revenue 2015: $125,246Expenses 2015: $192,665Net Income 2015: -$67,4192015Revenue 2016: $293,802Expenses 2016: $172,191Net Income 2016: $121,6112016Revenue 2017: $252,182Expenses 2017: $153,024Net Income 2017: $99,1582017Revenue 2018: $199,849Expenses 2018: $182,980Net Income 2018: $16,8692018Revenue 2019: $263,183Expenses 2019: $222,352Net Income 2019: $40,8312019Revenue 2020: $99,487Expenses 2020: $166,678Net Income 2020: -$67,1912020Revenue 2021: $170,050Expenses 2021: $192,444Net Income 2021: -$22,3942021Revenue 2022: $166,310Expenses 2022: $175,574Net Income 2022: -$9,2642022Revenue 2023: $111,617Expenses 2023: $183,720Net Income 2023: -$72,1032023Revenue 2024: $257,699Expenses 2024: $166,731Net Income 2024: $90,9682024

Highlighted filing

2019

Revenue$263,183
Expenses$222,352
Net Income$40,831
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 6, 2020
Return Version
2019v5.0
Gross Receipts
$651,700
Mission and Program Overview

Mission

Community service to promote, support and maintain cultural, educational, historical, literary and charitable programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,101,955$1,327,288▲ $225,333
Investments in Publicly Traded Securities$919,237$808,710▼ $110,527
Savings and Temporary Cash Investments$21,703$52,210▲ $30,507
Accounts Receivable$2,121$8,552▲ $6,431
Cash and Non-Interest-Bearing Accounts$21,750$4,360▼ $17,390
Prepaid Expenses and Deferred Charges$613$2,471▲ $1,858
Total Assets$2,067,379$2,203,591▲ $136,212
Liabilities
Accounts Payable and Accrued Expenses$22,923$23,683▲ $760
Deferred Revenue$29,977$20,243▼ $9,734
Total Liabilities$52,900$43,926▼ $8,974
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,942,306$2,090,451▲ $148,145
Net Assets With Donor Restrictions$72,173$69,214▼ $2,959
Total Net Assets Fund Balance$2,014,479$2,159,665▲ $145,186
Total Liabilities and Net Assets / Fund Balance$2,067,379$2,203,591▲ $136,212

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$858,200$501,716$1,359,916
Land$338,520-$338,520
Equipment$130,568$56,862$187,430

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$72,173$2,028-$4,987$69,214
2018$72,120$4,074-$4,021$72,173
2017$72,651$2,956-$3,487$72,120
2016$74,978$1,471-$3,798$72,651
2015$75,544$2,399-$2,965$74,978
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Bruce D WoodSecretaryPT$20,000$20,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$113,214
Program Service Revenue
$44,621
Investment Income
$47,504
Other Revenue
$57,844
All Other Contributions
$113,214
Change in Net Assets
$40,831

Audited Revenue Reconciliation

Revenue per Audited Statements
$254,323
Revenue Not Reported on Financial Statements
$8,860
Revenue Not Reported on Form 990
$174,270
Total Revenue per Audited Statements
$428,593
Total Revenue per Form 990
$263,183
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$178,828
Salaries, Compensation, and Employee Benefits$43,524
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$68,161
Depreciation Depletion---$24,334
Other Salaries and Wages---$20,000
Current Officers, Directors, Trustees, and Key Employees---$20,000
Office Expenses---$13,804
Fees for Service Investment Mgmnt Fees---$8,860
Fees for Services Accounting---$3,855
Payroll Taxes---$3,524
Other Expenses---$2,099
Insurance---$827
Conferences and Meetings---$360
All Other Expenses---$358
Total Functional Expenses$0$0$0$222,352

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$283,407
Total Expenses per Form 990$222,352
Expenses per Audited Statements$213,492
Expenses Not Reported on Form 990$69,915
Expenses Not Reported on Financial Statements$8,860
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
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
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, Page 6, Part VI, Line 11B

Copy provided to full board before filing

Form 990, Page 6, Part VI, Line 12C

Discuss and documented during annual meeting

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Ancient & Accepted Scottish Rite of
EIN
47-0293215
Phone
4024352144
Address
332 CENTENNIAL MALL SOUTH, LINCOLN, NE 68508

Signing Officer

Name
Bruce D Wood
Title
Secretary
Phone
4024352144
Signed
2020-05-06

Organization Details

Principal Officer
Michael D Gray
Formed
1934
Legal Domicile
Ne
Voting Board Members
9
Independent Board Members
9
Employees
2
Volunteers
40

Preparer

Firm
Buckley & Sitzman Llp
Address
4240 PIONEER WOODS DR, LINCOLN, NE 68506-5278
Preparer
Suman Vallabhbhai CPA
Phone
4024847676
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Board of directors, committee members

Form 990, Part XI, Line 9

Expenses rel to building netted to revenues in tax return 69,915 expenses rel to building netted to revenues in tax return -69,915

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Expenses rel to building netted to revenues in tax return 69,915

Schedule D, Page 4, Part XII, Line 2D

Expenses rel to building netted to revenues in tax return 69,915

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IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-1758
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt021703
IRS990/SavingsAndTempCashInvstGrp/EOYAmt052210
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0858200
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0501716
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01359916
IRS990ScheduleD/CollectionUsedPreservationInd0X
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt072173
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt02028
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt069214
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt04987
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt04074
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt072651
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt02956
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt072120
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt03487
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt074978
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt01471
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt072651
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt03798
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt075544
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt02399
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt02965
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0130568
IRS990ScheduleD/EquipmentGrp/DepreciationAmt056862
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0187430
IRS990ScheduleD/ExpensesNotReportedAmt069915
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IRS990ScheduleD/NetUnrealizedGainsInvstAmt0104355
IRS990ScheduleD/OtherExpensesIncludedAmt069915
IRS990ScheduleD/OtherRevenueAmt069915
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt08860
IRS990ScheduleD/RevenueSubtotalAmt0254323
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EXPENSES REL TO BUILDING NETTED TO REVENUES IN TAX RETURN 69,915
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1EXPENSES REL TO BUILDING NETTED TO REVENUES IN TAX RETURN 69,915
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleD/TotalRevenuePerForm990Amt0263183
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0428593
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0283407
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD OF DIRECTORS, COMMITTEE MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPY PROVIDED TO FULL BOARD BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DISCUSS AND DOCUMENTED DURING ANNUAL MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EXPENSES REL TO BUILDING NETTED TO REVENUES IN TAX RETURN 69,915 EXPENSES REL TO BUILDING NETTED TO REVENUES IN TAX RETURN -69,915
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt02203591
IRS990/TotalAssetsGrp/BOYAmt02067379
IRS990/TotalAssetsGrp/EOYAmt02203591
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0113214
IRS990/TotalEmployeeCnt02
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0222352
IRS990/TotalGrossUBIAmt016755
IRS990/TotalLiabilitiesBOYAmt052900
IRS990/TotalLiabilitiesEOYAmt043926
IRS990/TotalLiabilitiesGrp/BOYAmt052900
IRS990/TotalLiabilitiesGrp/EOYAmt043926
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02014479
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02159665
IRS990/TotalProgramServiceRevenueAmt044621
IRS990/TotalReportableCompFromOrgAmt020000
IRS990/TotalRevenueGrp/ExclusionAmt045746
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt087468
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0263183
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt016755
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02067379
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02203591
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08230 ROCKLEDGE RD 123
IRS990/USAddress/CityNm0LINCOLN
IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd068506
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BRUCE D WOOD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum04024352144
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ANCIENT & ACCEPTED SCOTTISH RITE OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FREEMASONRY SOUTHERN JURISDICTION
ReturnHeader/Filer/BusinessNameControlTxt0ANCI
ReturnHeader/Filer/EIN0470293215
ReturnHeader/Filer/PhoneNum04024352144
ReturnHeader/Filer/USAddress/AddressLine1Txt0332 CENTENNIAL MALL SOUTH
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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.$2.04$0.05$1.99$0.26$0.17$0.09
2023Detailed filing. Detailed filing data is available for this year.$2.00$0.06$1.93$0.11$0.18$0.07
2022Detailed filing. Detailed filing data is available for this year.$2.00$0.05$1.95$0.17$0.18$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.18$0.06$2.12$0.17$0.19$0.02
2020Detailed filing. Detailed filing data is available for this year.$2.19$0.05$2.14$0.10$0.17$0.07
2019Detailed filing. Detailed filing data is available for this year.$2.20$0.04$2.16$0.26$0.22$0.04
2018Detailed filing. Detailed filing data is available for this year.$2.07$0.05$2.01$0.20$0.18$0.02
2017Detailed filing. Detailed filing data is available for this year.$2.15$0.05$2.10$0.25$0.15$0.10
2016Detailed filing. Detailed filing data is available for this year.$2.00$0.09$1.91$0.29$0.17$0.12
2015Detailed filing. Detailed filing data is available for this year.$1.80$0.07$1.73$0.13$0.19$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.96$0.08$1.87$0.65$0.16$0.49
2013Detailed filing. Detailed filing data is available for this year.$1.44$0.06$1.38$0.12$0.15$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.07$1.41$0.21
2011Summary only. Only limited summary data is available for this year.$0.61$0.06$0.55$0.10$0.16$0.06
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)10 • $1M-$5M nonprofits