Civic Intelligence

Ancient Accepted Scottish Rite of Free

EIN 51-0011572 • 501(c)10 • Wilmington, DE

Profile

Domestic fraternal organization

818 North Market Street 3rd FloorWilmington, DE 19801-3087

www.scottishritenmj.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)10 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)10 • $1M-$5M nonprofits • Source year 2025

Net Margin

30th percentile

-1.6%

Higher net margin than 30% of similar nonprofits.

501(c)10 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

87th percentile

$16,800

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 13.0% of source-year revenue.

501(c)10 • $1M-$5M nonprofits • Source year 2025

Asset Growth

31st percentile

2.0%

Faster asset growth than 31% of similar nonprofits.

501(c)10 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

51st percentile

13%

Faster revenue growth than 51% of similar nonprofits.

501(c)10 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,173,993

Up $22,827 (+2.0%) from 2024

Liabilities

Up

$523

Up $151 (+41%) from 2024

Net Assets

Up

$1,173,470

Up $22,676 (+2.0%) from 2024

Revenue

Up

$128,967

Up $14,868 (+13%) from 2024

Expenses

Down

$131,028

Down $35,620 (-21%) from 2024

Net Income

Up

-$2,061

Up $50,488 (+96%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2021: $1,412,467Liabilities 2021: $6,354Net Assets 2021: $1,406,1132021Assets 2022: $1,169,011Liabilities 2022: $339Net Assets 2022: $1,168,6722022Assets 2023: $1,138,704Liabilities 2023: $339Net Assets 2023: $1,138,3652023Assets 2024: $1,151,166Liabilities 2024: $372Net Assets 2024: $1,150,7942024Assets 2025: $1,173,993Liabilities 2025: $523Net Assets 2025: $1,173,4702025

Highlighted filing

2025

Assets$1,173,993
Liabilities$523
Net Assets$1,173,470

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2021: $176,615Expenses 2021: $111,849Net Income 2021: $64,7662021Revenue 2022: $193,045Expenses 2022: $197,771Net Income 2022: -$4,7262022Revenue 2023: $144,839Expenses 2023: $172,023Net Income 2023: -$27,1842023Revenue 2024: $114,099Expenses 2024: $166,648Net Income 2024: -$52,5492024Revenue 2025: $128,967Expenses 2025: $131,028Net Income 2025: -$2,0612025

Highlighted filing

2025

Revenue$128,967
Expenses$131,028
Net Income-$2,061

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Sep 29, 2025
Return Version
2024v5.2
Gross Receipts
$442,768
Mission and Program Overview

Mission

Domestic fraternal organization

Strengthen the masonic way of life by improving the individual character, leadership, and spirit of its members through relevant programs. Inspire men to support the principles of the 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$984,167$1,001,472▲ $17,305
Land, Buildings, and Equipment, Net$117,602$112,736▼ $4,866
Savings and Temporary Cash Investments$42,463$55,380▲ $12,917
Cash and Non-Interest-Bearing Accounts$6,934$4,405▼ $2,529
Total Assets$1,151,166$1,173,993▲ $22,827
Liabilities
Other Liabilities$372$523▲ $151
Total Liabilities$372$523▲ $151
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,150,794$1,173,470▲ $22,676
Total Net Assets Fund Balance$1,150,794$1,173,470▲ $22,676
Total Liabilities and Net Assets / Fund Balance$1,151,166$1,173,993▲ $22,827

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$112,222$52,066$164,288
Other Land Buildings$514$27,177$27,691

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2025$318,008-▲ $27,019$71,208$273,819
2024$246,108$36,208▲ $35,692-$318,008
2023$290,455-▲ $15,828$60,175$246,108
2022$368,186-▼ $39,730$38,001$290,455
2021$280,154-▲ $92,032$4,000$368,186
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stephen M TuckerSecretaryPT$16,800$16,800
Robert R DionTreasurerPT$500$500

Board Members and Trustees

NameTitle
Ricky L SwalmDeputy & President
Cesar E AnicentoTrustee
David H LavciusTrustee
Kennard BrownTrustee
Ronald P FerraroTrustee
William J ShawTrustee
Stephen MccarthyActive & VP
David J Walters IiDeputy Representative
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$57,898
Investment Income
$69,980
Other Revenue
$1,089
Change in Net Assets
$-2,061
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$112,126
Salaries, Compensation, and Employee Benefits$18,902
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$21,849
Current Officers, Directors, Trustees, and Key Employees---$17,300
Fees for Services Accounting---$15,450
All Other Expenses---$13,195
Other Expenses---$7,841
Fees for Service Investment Mgmnt Fees---$7,276
Depreciation Depletion---$4,866
Occupancy---$3,769
Payroll Taxes---$1,602
Travel---$554
Total Functional Expenses$0$0$0$131,028
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,821
Fundraising Direct Expenses$12,732
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
Payroll Tax Withheld$523
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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

All of the approximately 799 members of the organization have the right to nominate and elect one or more members of the governing body and to approve of significant decisions of the governing body.

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

All of the approximately 799 members of the organization have the right to nominate and elect one or more members of the governing body.

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

There are no specific decisions that require approval, however, decisions of the governing body can be challenged by members of the organization.

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

The form 990 is reviewed at a meeting of the governing body prior to approval by the supreme council and filing with the department of the treasury.

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

Board is asked to disclose, monitor and review any conflict of interest.

Form 990, Part VI, Section B, Line 15B

Compensation for officers is determined by the finance committee. The compensation is deliberated among the finance committee and the officer who receives compensation is not part of the committee nor has influence over the committee.

Form 990, Part VI, Section C, Line 18

The form 990 is available upon request from the secretary at the organization's office address or online at www.guidestar.org.

Form 990, Part VI, Section C, Line 19

Documents are available upon request from the secretary at the organization's office address.

Filing and Contact Details

Filer

Filer Name
Ancient Accepted Scottish Rite of Free
EIN
51-0011572
Phone
3029986475
Address
818 NORTH MARKET STREET 3RD FLOOR, WILMINGTON, DE 19801-3087
Doing Business As
Valley of Wilmington

Signing Officer

Name
Ricky L Swalm
Title
Deputy & President
Phone
3029986475
Signed
2025-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rick L Swalm
Formed
1910
Legal Domicile
De
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
0

Preparer

Firm
Herbein Company Inc
Address
2200 CONCORD PIKE 300, WILMINGTON, DE 19803
Preparer
Douglas S Kook
Phone
3027983300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Scholarships 5,350. Business meetings 4,586. Insurance 956. Trustee meetings 880. Supplies 525. Biennial meetings 460. Holiday gifts 400. Delaware franchise tax 25. Postage 13.

Form 990 Part XII Line 2C

The process has not changed from the prior year.

Financial Statement Notes

PART V, LINE 4:

Board designated funds are for the furtherance of charitable, educational, and benevolent purposes.

Raw XML Appendix388 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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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0290455
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0246108
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt015828
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt060175
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0368186
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0290455
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-39730
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt038001
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0280154
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0368186
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt092032
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt04000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0514
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt027177
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt027691
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0523
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX WITHHELD
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOARD DESIGNATED FUNDS ARE FOR THE FURTHERANCE OF CHARITABLE, EDUCATIONAL, AND BENEVOLENT PURPOSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0112736
IRS990ScheduleD/TotalLiabilityAmt0523
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL OF THE APPROXIMATELY 799 MEMBERS OF THE ORGANIZATION HAVE THE RIGHT TO NOMINATE AND ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY AND TO APPROVE OF SIGNIFICANT DECISIONS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL OF THE APPROXIMATELY 799 MEMBERS OF THE ORGANIZATION HAVE THE RIGHT TO NOMINATE AND ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE ARE NO SPECIFIC DECISIONS THAT REQUIRE APPROVAL, HOWEVER, DECISIONS OF THE GOVERNING BODY CAN BE CHALLENGED BY MEMBERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED AT A MEETING OF THE GOVERNING BODY PRIOR TO APPROVAL BY THE SUPREME COUNCIL AND FILING WITH THE DEPARTMENT OF THE TREASURY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD IS ASKED TO DISCLOSE, MONITOR AND REVIEW ANY CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION FOR OFFICERS IS DETERMINED BY THE FINANCE COMMITTEE. THE COMPENSATION IS DELIBERATED AMONG THE FINANCE COMMITTEE AND THE OFFICER WHO RECEIVES COMPENSATION IS NOT PART OF THE COMMITTEE NOR HAS INFLUENCE OVER THE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE FORM 990 IS AVAILABLE UPON REQUEST FROM THE SECRETARY AT THE ORGANIZATION'S OFFICE ADDRESS OR ONLINE AT WWW.GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DOCUMENTS ARE AVAILABLE UPON REQUEST FROM THE SECRETARY AT THE ORGANIZATION'S OFFICE ADDRESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SCHOLARSHIPS 5,350. BUSINESS MEETINGS 4,586. INSURANCE 956. TRUSTEE MEETINGS 880. SUPPLIES 525. BIENNIAL MEETINGS 460. HOLIDAY GIFTS 400. DELAWARE FRANCHISE TAX 25. POSTAGE 13.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
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 B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990 PART XII LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01151166
IRS990/TotalAssetsEOYAmt01173993
IRS990/TotalAssetsGrp/BOYAmt01151166
IRS990/TotalAssetsGrp/EOYAmt01173993
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt0131028
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0372
IRS990/TotalLiabilitiesEOYAmt0523
IRS990/TotalLiabilitiesGrp/BOYAmt0372
IRS990/TotalLiabilitiesGrp/EOYAmt0523
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01150794
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01173470
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt057898
IRS990/TotalReportableCompFromOrgAmt017300
IRS990/TotalRevenueGrp/ExclusionAmt071069
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt057898
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0128967
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01151166
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01173993
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt0554
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0818 N MARKET STREET 3RD FL
IRS990/USAddress/CityNm0WILMINGTON
IRS990/USAddress/StateAbbreviationCd0DE
IRS990/USAddress/ZIPCd0198013087
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.SCOTTISHRITENMJ.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICKY L SWALM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DEPUTY & PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03029986475
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ANCIENT ACCEPTED SCOTTISH RITE OF FREE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MASONRY NMJ
ReturnHeader/Filer/BusinessNameControlTxt0ANCI
ReturnHeader/Filer/EIN0510011572
ReturnHeader/Filer/PhoneNum03029986475
ReturnHeader/Filer/USAddress/AddressLine1Txt0818 NORTH MARKET STREET 3RD FLOOR
ReturnHeader/Filer/USAddress/CityNm0WILMINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DE
ReturnHeader/Filer/USAddress/ZIPCd0198013087
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0232415973
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HERBEIN COMPANY INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02200 CONCORD PIKE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WILMINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0DE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019803
ReturnHeader/PreparerPersonGrp/PhoneNum03027983300
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DOUGLAS S KOOK
ReturnHeader/ReturnTs02025-10-08T11:29:09-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

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