Civic Intelligence

Roanoke Scottish Rite

990 • Fiscal year 2015 • EIN 54-0359998

Jan 01, 2015 to Dec 31, 2015 • Filed on Oct 27, 2016

622 Campbell Avenue SWRoanoke, VA 24016

(540) 343-6666

Siviq Scores

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

Liabilities / Assets

50th percentile

0.00x

Higher debt load relative to assets than 50% of similar nonprofits.

2015 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

51st percentile

0.02x

Higher debt load relative to revenue than 51% of similar nonprofits.

2015 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2015

Net Margin

40th percentile

-4.6%

Higher net margin than 40% of similar nonprofits.

2015 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

45th percentile

$0

Higher top officer pay than 45% of similar nonprofits.

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

2015 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2015

Asset Growth

33rd percentile

-3.3%

Faster asset growth than 33% of similar nonprofits.

2015 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

67th percentile

4.7%

Faster revenue growth than 67% of similar nonprofits.

2015 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$1,146,222

Down $39,149 (-3.3%) from 2014

Net Assets

Down

$1,144,700

Down $40,005 (-3.4%) from 2014

Liabilities

Up

$1,522

Up $856 (+129%) from 2014

Revenue

Up

$100,620

Up $4,549 (+4.7%) from 2014

Expenses

Down

$105,276

Down $5,200 (-4.7%) from 2014

Net Income

Up

-$4,656

Up $9,749 (+68%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,255,239Liabilities 2010: $21,112Net Assets 2010: $1,234,1272010Assets 2011: $1,198,335Liabilities 2011: $23,311Net Assets 2011: $1,175,0242011Assets 2012: $1,170,958Liabilities 2012: $253Net Assets 2012: $1,170,7052012Assets 2013: $1,199,384Liabilities 2013: $274Net Assets 2013: $1,199,1102013Assets 2014: $1,185,371Liabilities 2014: $666Net Assets 2014: $1,184,7052014Assets 2015: $1,146,222Liabilities 2015: $1,522Net Assets 2015: $1,144,7002015Assets 2016: $1,141,325Liabilities 2016: $4,043Net Assets 2016: $1,137,2822016Assets 2017: $1,165,203Liabilities 2017: $7,599Net Assets 2017: $1,157,6042017Assets 2018: $1,144,930Liabilities 2018: $10,255Net Assets 2018: $1,134,6752018Assets 2019: $1,191,614Liabilities 2019: $12,089Net Assets 2019: $1,179,5252019Assets 2020: $1,214,935Liabilities 2020: $14,177Net Assets 2020: $1,200,7582020Assets 2021: $1,177,999Liabilities 2021: $16,859Net Assets 2021: $1,161,1402021Assets 2022: $1,171,702Liabilities 2022: $17,231Net Assets 2022: $1,154,4712022Assets 2023: $1,169,727Liabilities 2023: $23,102Net Assets 2023: $1,146,6252023Assets 2024: $1,181,201Liabilities 2024: $20,031Net Assets 2024: $1,161,1702024

Highlighted filing

2015

Assets$1,146,222
Liabilities$1,522
Net Assets$1,144,700

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2010: $115,429Expenses 2010: $127,637Net Income 2010: -$12,2082010Revenue 2011: $96,313Expenses 2011: $123,512Net Income 2011: -$27,1992011Revenue 2012: $96,474Expenses 2012: $124,499Net Income 2012: -$28,0252012Revenue 2013: $96,972Expenses 2013: $112,167Net Income 2013: -$15,1952013Revenue 2014: $96,071Expenses 2014: $110,476Net Income 2014: -$14,4052014Revenue 2015: $100,620Expenses 2015: $105,276Net Income 2015: -$4,6562015Revenue 2016: $87,823Expenses 2016: $103,454Net Income 2016: -$15,6312016Revenue 2017: $106,671Expenses 2017: $101,576Net Income 2017: $5,0952017Revenue 2018: $124,580Expenses 2018: $102,515Net Income 2018: $22,0652018Revenue 2019: $111,889Expenses 2019: $114,712Net Income 2019: -$2,8232019Revenue 2020: $82,473Expenses 2020: $83,271Net Income 2020: -$7982020Revenue 2021: $111,248Expenses 2021: $104,039Net Income 2021: $7,2092021Revenue 2022: $102,872Expenses 2022: $114,541Net Income 2022: -$11,6692022Revenue 2023: $100,744Expenses 2023: $108,590Net Income 2023: -$7,8462023Revenue 2024: $118,792Expenses 2024: $124,247Net Income 2024: -$5,4552024

Highlighted filing

2015

Revenue$100,620
Expenses$105,276
Net Income-$4,656
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Oct 27, 2016
Return Version
2015v2.1
Gross Receipts
$165,015
Mission and Program Overview

Mission

To support various charitable activities of freemasonry, to provide support to needy individuals, and to provide scholarships to college students in specific areas of study.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$786,898$786,898→ $0
Investments in Publicly Traded Securities$346,618$326,827▼ $19,791
Savings and Temporary Cash Investments$41,425$22,761▼ $18,664
Cash and Non-Interest-Bearing Accounts$10,430$9,360▼ $1,070
Accounts Receivable-$376-
Total Assets$1,185,371$1,146,222▼ $39,149
Liabilities
Accounts Payable and Accrued Expenses$666$1,522▲ $856
Total Liabilities$666$1,522▲ $856
Net Assets / Fund Balance
Unrestricted Net Assets$966,781$940,694▼ $26,087
Permanently Rstr Net Assets$217,924$204,006▼ $13,918
Total Net Assets Fund Balance$1,184,705$1,144,700▼ $40,005
Total Liabilities and Net Assets / Fund Balance$1,185,371$1,146,222▼ $39,149

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$572,975-$572,975
Equipment$120,358-$120,358
Land$93,565-$93,565
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bobby C LooneyTrustee
Moody Clayton DevauxTrustee of Consistory
Leonard Anthony RoweTrustee of Kadosh
Hafford L Arritt JrAlmoner
Glen a BryantAssistant Expert
Sidney W Bush SrCaptain of the Host
John F HartsockCommander
Warren W SchmidConsistory
James V CadyExpert
William a Parks JrFloater
Fredric E DooleyJunior Warden
Robbie L RobinsonMaster of Ceremonies
Clyde B LuptonOrator
David H DewSecretary
Stephen S WillisSenior Warden
Russell E MuncyTiler
Robert J RohrbackTreasurer
Barry D LightVenerable Master
Joseph L KropffWise Master
Revenue and Support

Revenue Composition

Contributions and Grants
$61,359
Program Service Revenue
$7,464
Investment Income
$23,301
Other Revenue
$8,496
All Other Contributions
$1,786
Change in Net Assets
$-4,656
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$72,848
Salaries, Compensation, and Employee Benefits$25,410
Grants and Similar Amounts Paid$7,018
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$28,372--$28,372
Other Salaries and Wages-$23,205-$23,205
Insurance$6,179--$6,179
Grants to Domestic Orgs$5,018--$5,018
Fees for Services Accounting-$4,500-$4,500
Office Expenses$4,209--$4,209
Payroll Taxes-$2,205-$2,205
Grants to Domestic Individuals$2,000--$2,000
Conferences and Meetings$1,751--$1,751
Other Expenses$1,415$2,505-$1,415
Fees for Service Investment Mgmnt Fees-$1,081-$1,081
Advertising$70--$70
All Other Expenses$27--$27
Total Functional Expenses$71,780$33,496$0$105,276
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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 B, Line 11

The organization provides a complete copy of form 990 to all members of its governing body at a board meeting prior to filing the form.

Form 990, Part VI, Section C, Line 19

The documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Roanoke Scottish Rite
EIN
54-0359998
Phone
5403436666
Address
622 CAMPBELL AVENUE SW, ROANOKE, VA 24016

Signing Officer

Name
David H Dew
Title
Secretary
Phone
5403436666
Signed
2016-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David H Dew
Formed
1911
Legal Domicile
Va
Voting Board Members
4
Independent Board Members
4
Employees
1
Volunteers
20

Preparer

Firm
Anderson & Reed Llp
Address
PO BOX 13885, ROANOKE, VA 24038
Preparer
James M Scearce Jr
Phone
5403444333
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IRS990/Form990PartVIISectionAGrp/TitleTxt0VENERABLE MASTER
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IRS990/Form990PartVIISectionAGrp/TitleTxt2COMMANDER
IRS990/Form990PartVIISectionAGrp/TitleTxt3CONSISTORY
IRS990/Form990PartVIISectionAGrp/TitleTxt4FLOATER
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE OF KADOSH
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE OF CONSISTORY
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt11ORATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12MASTER OF CEREMONIES
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXPERT
IRS990/Form990PartVIISectionAGrp/TitleTxt14ASSISTANT EXPERT
IRS990/Form990PartVIISectionAGrp/TitleTxt15CAPTAIN OF THE HOST
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IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt059573
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO SUPPORT VARIOUS CHARITABLE ACTIVITIES OF FREEMASONRY, TO PROVIDE SUPPORT TO NEEDY INDIVIDUALS, AND TO PROVIDE SCHOLARSHIPS TO COLLEGE STUDENTS IN SPECIFIC AREAS OF STUDY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01184705
IRS990/NetAssetsOrFundBalancesEOYAmt01144700
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt07117
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt07117
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt07350
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt07350
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-35349
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt028372
IRS990/OccupancyGrp/TotalAmt028372
IRS990/OfficeExpensesGrp/ProgramServicesAmt04209
IRS990/OfficeExpensesGrp/TotalAmt04209
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0SUPREME COUNCIL FEES
IRS990/OtherExpensesGrp/Desc1PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc2TELEPHONE AND INTERNET
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02505
IRS990/OtherExpensesGrp/ProgramServicesAmt016573
IRS990/OtherExpensesGrp/ProgramServicesAmt16166
IRS990/OtherExpensesGrp/ProgramServicesAmt21415
IRS990/OtherExpensesGrp/TotalAmt016573
IRS990/OtherExpensesGrp/TotalAmt16166
IRS990/OtherExpensesGrp/TotalAmt22505
IRS990/OtherExpensesGrp/TotalAmt31415
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01146
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01146
IRS990/OtherRevenueTotalAmt01146
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt023205
IRS990/OtherSalariesAndWagesGrp/TotalAmt023205
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02205
IRS990/PayrollTaxesGrp/TotalAmt02205
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0217924
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0204006
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DAVID H DEW
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/Desc1REUNION INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05039
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12425
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05039
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12425
IRS990/ProgSrvcAccomActy2Grp/Desc0TO PROVIDE SUPPORT TO NEEDY INDIVIDUALS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt05018
IRS990/ProgSrvcAccomActy2Grp/GrantAmt05018
IRS990/ProgSrvcAccomActy3Grp/Desc0TO PROVIDE SCHOLARSHIPS TO COLLEGE STUDENTS IN SPECIFIC AREAS OF STUDY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt02000
IRS990/ProgSrvcAccomActy3Grp/GrantAmt02000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt064361
IRS990/PYGrantsAndSimilarPaidAmt09370
IRS990/PYInvestmentIncomeAmt013671
IRS990/PYOtherExpensesAmt075518
IRS990/PYOtherRevenueAmt09707
IRS990/PYProgramServiceRevenueAmt08332
IRS990/PYRevenuesLessExpensesAmt0-14405
IRS990/PYSalariesCompEmpBnftPaidAmt025588
IRS990/PYTotalExpensesAmt0110476
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt096071
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-4656
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt07350
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt015960
IRS990/SavingsAndTempCashInvstGrp/BOYAmt041425
IRS990/SavingsAndTempCashInvstGrp/EOYAmt022761
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0572975
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0572975
IRS990ScheduleD/EquipmentGrp/BookValueAmt0120358
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0120358
IRS990ScheduleD/LandGrp/BookValueAmt093565
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt093565
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0786898
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PROVIDES A COMPLETE COPY OF FORM 990 TO ALL MEMBERS OF ITS GOVERNING BODY AT A BOARD MEETING PRIOR TO FILING THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01185371
IRS990/TotalAssetsEOYAmt01146222
IRS990/TotalAssetsGrp/BOYAmt01185371
IRS990/TotalAssetsGrp/EOYAmt01146222
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt061359
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033496
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt071780
IRS990/TotalFunctionalExpensesGrp/TotalAmt0105276
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0666
IRS990/TotalLiabilitiesEOYAmt01522
IRS990/TotalLiabilitiesGrp/BOYAmt0666
IRS990/TotalLiabilitiesGrp/EOYAmt01522
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01184705
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01144700
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt071780
IRS990/TotalProgramServiceRevenueAmt07464
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt023301
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt015960
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0100620
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01185371
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01146222
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0966781

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.02$1.16$0.12$0.12$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.02$1.15$0.10$0.11$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.02$1.15$0.10$0.11$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.02$1.16$0.11$0.10$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.01$1.20$0.08$0.08$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.01$1.18$0.11$0.11$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.01$1.13$0.12$0.10$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.01$1.16$0.11$0.10$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.00$1.14$0.09$0.10$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.14$0.10$0.11$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.18$0.10$0.11$0.01
2013Summary only. Only limited summary data is available for this year.$1.20$0.00$1.20$0.10$0.11$0.02
2012Summary only. Only limited summary data is available for this year.$1.17$0.00$1.17$0.10$0.12$0.03
2011Summary only. Only limited summary data is available for this year.$1.20$0.02$1.18$0.10$0.12$0.03
2010Summary only. Only limited summary data is available for this year.$1.26$0.02$1.23$0.12$0.13$0.01
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)10 • $1M-$5M nonprofits