Civic Intelligence

Richmond Bodies Ancient & Accepted Scottish Rites of Freemasonry

990 • Fiscal year 2023 • EIN 54-0123385

Jan 01, 2023 to Dec 31, 2023 • Filed on May 16, 2024

Organization ProfileWWW.RICHMONDSCOTTISHRITE.ORG
PO Box 9581Henrico, VA 23228

(804) 264-2050

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.01x

Higher debt load relative to assets than 32% of similar nonprofits.

2023 filings • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

64th percentile

0.34x

Higher debt load relative to revenue than 64% of similar nonprofits.

2023 filings • $10M-$25M nonprofits • Source year 2023

Net Margin

37th percentile

-1.2%

Higher net margin than 37% of similar nonprofits.

2023 filings • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

28th percentile

$36,591

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2023 filings • $10M-$25M nonprofits • Source year 2023

Asset Growth

64th percentile

9.2%

Faster asset growth than 64% of similar nonprofits.

2023 filings • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

3rd percentile

-83%

Faster revenue growth than 3% of similar nonprofits.

2023 filings • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$13,035,222

Up $1,102,910 (+9.2%) from 2022

Net Assets

Up

$12,865,667

Up $1,148,688 (+9.8%) from 2022

Liabilities

Down

$169,555

Down $45,778 (-21%) from 2022

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin37th percentile

Revenue

Down

$496,397

Down $2,371,911 (-83%) from 2022

Expenses

Up

$502,329

Up $48,282 (+11%) from 2022

Net Income

Down

-$5,932

Down $2,420,193 (-100%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth64th percentile

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

$15M$10M$5.0M$0Assets 2011: $5,882,138Liabilities 2011: $75,221Net Assets 2011: $5,806,9172011Assets 2012: $6,219,496Liabilities 2012: $78,706Net Assets 2012: $6,140,7902012Assets 2013: $7,103,002Liabilities 2013: $85,273Net Assets 2013: $7,017,7292013Assets 2014: $7,400,513Liabilities 2014: $112,153Net Assets 2014: $7,288,3602014Assets 2015: $7,093,204Liabilities 2015: $97,356Net Assets 2015: $6,995,8482015Assets 2016: $7,764,310Liabilities 2016: $109,723Net Assets 2016: $7,654,5872016Assets 2017: $8,380,990Liabilities 2017: $103,997Net Assets 2017: $8,276,9932017Assets 2018: $8,051,332Liabilities 2018: $94,585Net Assets 2018: $7,956,7472018Assets 2019: $9,047,677Liabilities 2019: $85,432Net Assets 2019: $8,962,2452019Assets 2020: $9,608,877Liabilities 2020: $94,278Net Assets 2020: $9,514,5992020Assets 2021: $10,418,219Liabilities 2021: $97,117Net Assets 2021: $10,321,1022021Assets 2022: $11,932,312Liabilities 2022: $215,333Net Assets 2022: $11,716,9792022Assets 2023: $13,035,222Liabilities 2023: $169,555Net Assets 2023: $12,865,6672023Assets 2024: $14,471,102Liabilities 2024: $141,169Net Assets 2024: $14,329,9332024

Highlighted filing

2023

Assets$13,035,222
Liabilities$169,555
Net Assets$12,865,667
Open 2023 Filing

Operations Trend

Revenue Growth3rd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $649,365Expenses 2011: $434,654Net Income 2011: $214,7112011Revenue 2012: $819,367Expenses 2012: $390,746Net Income 2012: $428,6212012Revenue 2013: $650,754Expenses 2013: $409,410Net Income 2013: $241,3442013Revenue 2014: $490,974Expenses 2014: $453,476Net Income 2014: $37,4982014Revenue 2015: $761,575Expenses 2015: $423,221Net Income 2015: $338,3542015Revenue 2016: $828,698Expenses 2016: $441,197Net Income 2016: $387,5012016Revenue 2017: $884,310Expenses 2017: $651,128Net Income 2017: $233,1822017Revenue 2018: $2,200,815Expenses 2018: $410,847Net Income 2018: $1,789,9682018Revenue 2019: $390,137Expenses 2019: $415,198Net Income 2019: -$25,0612019Revenue 2020: $268,812Expenses 2020: $395,484Net Income 2020: -$126,6722020Revenue 2021: $1,595,756Expenses 2021: $436,811Net Income 2021: $1,158,9452021Revenue 2022: $2,868,308Expenses 2022: $454,047Net Income 2022: $2,414,2612022Revenue 2023: $496,397Expenses 2023: $502,329Net Income 2023: -$5,9322023Revenue 2024: $1,816,881Expenses 2024: $387,014Net Income 2024: $1,429,8672024

Highlighted filing

2023

Revenue$496,397
Expenses$502,329
Net Income-$5,932
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 16, 2024
Return Version
2023v5.0
Gross Receipts
$5,322,111
Mission and Program Overview

Mission

The primary function of the association is to promote the objectives and values of the fraternal brotherhood of freemasonry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$10,114,176$12,349,091▲ $2,234,915
Cash and Non-Interest-Bearing Accounts$1,584,641$499,389▼ $1,085,252
Savings and Temporary Cash Investments$71,522$63,172▼ $8,350
Accounts Receivable$4,950--
Land, Buildings, and Equipment, Net$1,615$2,590▲ $975
Prepaid Expenses and Deferred Charges$7,396$1,381▼ $6,015
Total Assets$11,932,312$13,035,222▲ $1,102,910
Other Assets Total$148,012$119,599▼ $28,413
Liabilities
Other Liabilities$146,207$108,004▼ $38,203
Deferred Revenue$67,825$60,185▼ $7,640
Accounts Payable and Accrued Expenses$1,301$1,366▲ $65
Total Liabilities$215,333$169,555▼ $45,778
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,707,579$12,854,025▲ $1,146,446
Net Assets With Donor Restrictions$9,400$11,642▲ $2,242
Total Net Assets Fund Balance$11,716,979$12,865,667▲ $1,148,688
Total Liabilities and Net Assets / Fund Balance$11,932,312$13,035,222▲ $1,102,910

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,590$16,828$19,418
Compensation and Service Providers
Top Officer Pay28th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lambros G DeliganGeneral SecrPT$36,591$36,591

Board Members and Trustees

NameTitle
Barry Coleman FaisonTrustee
James Henry Atkinson JrTrustee
Terry Francis HiltonTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$185,428
Program Service Revenue
$0
Investment Income
$297,872
Other Revenue
$13,097
All Other Contributions
$62,047
Change in Net Assets
$-5,932
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$285,714
Grants and Similar Amounts Paid$150,000
Salaries, Compensation, and Employee Benefits$66,615
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$150,000
Fees for Service Investment Mgmnt Fees---$75,429
Occupancy---$73,815
Payments to Affiliates---$38,144
Current Officers, Directors, Trustees, and Key Employees---$36,591
Other Salaries and Wages---$22,676
Fees for Services Accounting---$19,933
Conferences and Meetings---$18,423
Insurance---$14,993
Office Expenses---$14,984
Payroll Taxes---$6,448
All Other Expenses---$4,111
Other Expenses---$3,122
Pension Plan Contributions---$900
Depreciation Depletion---$535
Total Functional Expenses$0$0$0$502,329
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Scottish Rite Childhood LanguageRichmond, VAC(3)-$150,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$103,714
Due to Childhood Language Center$3,600
Due to Library and Scholarship$690
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
No
Management duties delegated
No

Governance Explanations

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

“Members elect the trustees, who are then confirmed by the circuit court.”

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

“The general secretary of the organization, who is the financial officer, reviews the 990.”

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

“The organization reviews the conflict of interest policy on a yearly basis and will update the policy when necessary.”

Form 990, Page 6, Part VI, Line 15B

“The general secretary, who acts as cfo, is the only paid officer. His salary is determined by the finance committee, and the federal cola is used to determine increases.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its policies available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Richmond Bodies Ancient & Accepted
EIN
54-0123385
Phone
8042642050
Address
PO BOX 9581, HENRICO, VA 23228

Signing Officer

Name
Lambros G Deligan
Title
General Secretary
Phone
8042642050
Signed
2024-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lambros G Deligan
Formed
1878
Legal Domicile
Va
Voting Board Members
3
Independent Board Members
3
Employees
2

Preparer

Firm
Harris Hardy & Johnstone Pc
Address
300 ARBORETUM PL STE 660, RICHMOND, VA 23236
Preparer
Brian W Minor CPA
Phone
8045600560
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the center may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the center and various positions related to the potential sources of unrelated business taxable income (ubti). The center has recognized no uncertain tax positions for the years ended december 31, 2023 and 2022.”

Raw XML Appendix327 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/SupplementalInformationDetail/ExplanationTxt0THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE CENTER MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE CENTER AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBTI). THE CENTER HAS RECOGNIZED NO UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022.
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt04202 HERMITAGE ROAD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0RICHMOND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0VA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd023227
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MADE A CONTRIBUTION TO AN AFFILIATED ORGANIZATION FOR GENERAL OPERATING EXPENSES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ELECT THE TRUSTEES, WHO ARE THEN CONFIRMED BY THE CIRCUIT COURT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GENERAL SECRETARY OF THE ORGANIZATION, WHO IS THE FINANCIAL OFFICER, REVIEWS THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REVIEWS THE CONFLICT OF INTEREST POLICY ON A YEARLY BASIS AND WILL UPDATE THE POLICY WHEN NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GENERAL SECRETARY, WHO ACTS AS CFO, IS THE ONLY PAID OFFICER. HIS SALARY IS DETERMINED BY THE FINANCE COMMITTEE, AND THE FEDERAL COLA IS USED TO DETERMINE INCREASES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS POLICIES AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt011932312
IRS990/TotalAssetsEOYAmt013035222
IRS990/TotalAssetsGrp/BOYAmt011932312
IRS990/TotalAssetsGrp/EOYAmt013035222
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0185428
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0502329
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0215333
IRS990/TotalLiabilitiesEOYAmt0169555
IRS990/TotalLiabilitiesGrp/BOYAmt0215333
IRS990/TotalLiabilitiesGrp/EOYAmt0169555
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt011716979
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012865667
IRS990/TotalReportableCompFromOrgAmt036591
IRS990/TotalRevenueGrp/ExclusionAmt0310969
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0496397
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt011932312
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt013035222
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 9581
IRS990/USAddress/CityNm0HENRICO
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd023228
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.RICHMONDSCOTTISHRITE.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LAMBROS G DELIGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum08042642050
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RICHMOND BODIES ANCIENT & ACCEPTED
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SCOTTISH RITES OF FREEMASONRY
ReturnHeader/Filer/BusinessNameControlTxt0RICH
ReturnHeader/Filer/EIN0540123385
ReturnHeader/Filer/PhoneNum08042642050
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 9581
ReturnHeader/Filer/USAddress/CityNm0HENRICO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd023228
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0541451026
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HARRIS HARDY & JOHNSTONE PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0300 ARBORETUM PL STE 660
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RICHMOND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd023236
ReturnHeader/PreparerPersonGrp/PhoneNum08045600560
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN W MINOR CPA
ReturnHeader/ReturnTs02024-05-22T09:33:19-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LAMBROS G
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DELIGAN
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,035,222
Liabilities
$169,555
Net assets
$12,865,667
Revenue
$496,397
Expenses
$502,329
Net income
-$5,932
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.5$0.14$14.3$1.82$0.39$1.43
2023Detailed filing. Detailed filing data is available for this year.$13.0$0.17$12.9$0.50$0.50$0.01
2022Detailed filing. Detailed filing data is available for this year.$11.9$0.22$11.7$2.87$0.45$2.41
2021Detailed filing. Detailed filing data is available for this year.$10.4$0.10$10.3$1.60$0.44$1.16
2020Detailed filing. Detailed filing data is available for this year.$9.61$0.09$9.51$0.27$0.40$0.13
2019Detailed filing. Detailed filing data is available for this year.$9.05$0.09$8.96$0.39$0.42$0.03
2018Detailed filing. Detailed filing data is available for this year.$8.05$0.09$7.96$2.20$0.41$1.79
2017Detailed filing. Detailed filing data is available for this year.$8.38$0.10$8.28$0.88$0.65$0.23
2016Detailed filing. Detailed filing data is available for this year.$7.76$0.11$7.65$0.83$0.44$0.39
2015Detailed filing. Detailed filing data is available for this year.$7.09$0.10$7.00$0.76$0.42$0.34
2014Detailed filing. Detailed filing data is available for this year.$7.40$0.11$7.29$0.49$0.45$0.04
2013Detailed filing. Detailed filing data is available for this year.$7.10$0.09$7.02$0.65$0.41$0.24
2012Summary only. Only limited summary data is available for this year.$6.22$0.08$6.14$0.82$0.39$0.43
2011Summary only. Only limited summary data is available for this year.$5.88$0.08$5.81$0.65$0.43$0.21