Civic Intelligence

Ancient & Accepted Scottish Rite of Free Masonry So Juris USA

990 • Fiscal year 2017 • EIN 55-0273308

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 25, 2018

406 Capitol StreetCharleston, WV 25301

(304) 342-7833

Siviq Scores

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

Liabilities / Assets

87th percentile

0.07x

Higher debt load relative to assets than 87% of similar nonprofits.

2017 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

87th percentile

0.31x

Higher debt load relative to revenue than 87% of similar nonprofits.

2017 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2017

Net Margin

59th percentile

21%

Higher net margin than 59% of similar nonprofits.

2017 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

41st percentile

2.9%

Faster asset growth than 41% of similar nonprofits.

2017 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

79th percentile

60%

Faster revenue growth than 79% of similar nonprofits.

2017 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,573,786

Up $44,864 (+2.9%) from 2016

Net Assets

Up

$1,461,236

Up $60,031 (+4.3%) from 2016

Liabilities

Down

$112,550

Down $15,167 (-12%) from 2016

Revenue

Up

$359,254

Up $135,166 (+60%) from 2016

Expenses

Down

$283,343

Down $2,044 (-0.7%) from 2016

Net Income

Up

$75,911

Up $137,210 (+224%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,725,175Liabilities 2010: $217,789Net Assets 2010: $1,507,3862010Assets 2011: $1,627,136Liabilities 2011: $159,934Net Assets 2011: $1,467,2022011Assets 2012: $1,671,139Liabilities 2012: $145,973Net Assets 2012: $1,525,1662012Assets 2013: $1,694,027Liabilities 2013: $113,364Net Assets 2013: $1,580,6632013Assets 2014: $1,664,248Liabilities 2014: $121,093Net Assets 2014: $1,543,1552014Assets 2015: $1,549,917Liabilities 2015: $110,344Net Assets 2015: $1,439,5732015Assets 2016: $1,528,922Liabilities 2016: $127,717Net Assets 2016: $1,401,2052016Assets 2017: $1,573,786Liabilities 2017: $112,550Net Assets 2017: $1,461,2362017Assets 2018: $1,417,522Liabilities 2018: $110,717Net Assets 2018: $1,306,8052018Assets 2019: $1,474,595Liabilities 2019: $110,529Net Assets 2019: $1,364,0662019Assets 2020: $1,524,285Liabilities 2020: $109,909Net Assets 2020: $1,414,3762020Assets 2021: $1,573,360Liabilities 2021: $118,274Net Assets 2021: $1,455,0862021Assets 2022: $1,306,540Liabilities 2022: $110,757Net Assets 2022: $1,195,7832022Assets 2023: $1,288,023Liabilities 2023: $111,157Net Assets 2023: $1,176,8662023Assets 2024: $1,255,730Liabilities 2024: $100,243Net Assets 2024: $1,155,4872024

Highlighted filing

2017

Assets$1,573,786
Liabilities$112,550
Net Assets$1,461,236

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $349,6602010Expenses 2011: $334,7112011Expenses 2012: $323,2702012Revenue 2013: $283,037Expenses 2013: $315,319Net Income 2013: -$32,2822013Revenue 2014: $280,626Expenses 2014: $311,079Net Income 2014: -$30,4532014Revenue 2015: $287,361Expenses 2015: $319,671Net Income 2015: -$32,3102015Revenue 2016: $224,088Expenses 2016: $285,387Net Income 2016: -$61,2992016Revenue 2017: $359,254Expenses 2017: $283,343Net Income 2017: $75,9112017Revenue 2018: $271,560Expenses 2018: $273,197Net Income 2018: -$1,6372018Revenue 2019: $367,588Expenses 2019: $261,632Net Income 2019: $105,9562019Revenue 2020: $428,286Expenses 2020: $215,412Net Income 2020: $212,8742020Revenue 2021: $314,853Expenses 2021: $216,788Net Income 2021: $98,0652021Revenue 2022: $275,763Expenses 2022: $269,092Net Income 2022: $6,6712022Revenue 2023: $294,160Expenses 2023: $249,185Net Income 2023: $44,9752023Revenue 2024: $235,878Expenses 2024: $214,083Net Income 2024: $21,7952024

Highlighted filing

2017

Revenue$359,254
Expenses$283,343
Net Income$75,911
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 25, 2018
Return Version
2017v2.3
Gross Receipts
$364,346
Mission and Program Overview

Mission

Improve our members and enhance the communities in which they live by teaching and emulating the principles of brotherly love, tolerance, charity and truth while actively embracing high social, moral, and spiritual values including fellowship, compassion and dedication to promote the improvement of moral values of men in the local community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,018,878$1,063,221▲ $44,343
Land, Buildings, and Equipment, Net$393,810$377,364▼ $16,446
Cash and Non-Interest-Bearing Accounts$96,070$118,907▲ $22,837
Inventories for Sale or Use$16,910$13,086▼ $3,824
Prepaid Expenses and Deferred Charges$2,819$1,208▼ $1,611
Savings and Temporary Cash Investments$435$0▼ $435
Total Assets$1,528,922$1,573,786▲ $44,864
Liabilities
Unsecured Notes Loans Payable$114,075$104,083▼ $9,992
Accounts Payable and Accrued Expenses$9,839$4,610▼ $5,229
Other Liabilities$3,803$3,857▲ $54
Total Liabilities$127,717$112,550▼ $15,167
Net Assets / Fund Balance
Unrestricted Net Assets$1,363,503$1,422,725▲ $59,222
Temporarily Rstr Net Assets$37,702$38,511▲ $809
Total Net Assets Fund Balance$1,401,205$1,461,236▲ $60,031
Total Liabilities and Net Assets / Fund Balance$1,528,922$1,573,786▲ $44,864

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$90,697$1,432,818$1,523,515
Land$270,000-$270,000
Equipment$4,839$247,866$252,705
Other Land Buildings$11,828$47,319$59,147
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Douglas CookseySecretaryFT$13,241$13,241

Board Members and Trustees

NameTitle
Jack YostChairman
Conrad CollinsExecutive Committee
Jon M CastleberryExecutive Committee
Morris E McmillianExecutive Committee
Joe E RichardsPersonal Rep
Timothy ButlerTreasurer (jan-aug)
David FletcherTreasurer (sept-dec)
Revenue and Support

Revenue Composition

Contributions and Grants
$1,998
Program Service Revenue
$194,836
Investment Income
$162,510
Other Revenue
$-90
All Other Contributions
$1,998
Change in Net Assets
$75,911
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$217,139
Salaries, Compensation, and Employee Benefits$65,484
Total Fundraising Expense$3,392
Grants and Similar Amounts Paid$720
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$44,270$10,593-$54,863
Occupancy$49,215--$49,215
Payments to Affiliates$41,156--$41,156
Fees for Services Accounting-$22,123-$22,123
Depreciation Depletion$19,681--$19,681
Insurance$13,465--$13,465
Office Expenses$4,596$6,466-$11,062
Conferences and Meetings$9,609--$9,609
Travel$7,059--$7,059
Fees for Service Investment Mgmnt Fees$6,892--$6,892
Payroll Taxes$4,989$1,192-$6,181
Other Employee Benefits$4,440--$4,440
Other Expenses$3,471$1,177$3,392$1,177
Grants to Domestic Orgs$720--$720
Advertising$500--$500
Total Functional Expenses$238,400$41,551$3,392$283,343
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
Deposits Held for Others$3,857
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The executive officers (personal rep, secretary, and treasurer) shall review the form 990 prior to filing.

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

Organization reviews annually all interest disclosure forms given to employees and directors for any interests that could give rise to conflicts.

Form 990, Part VI, Section C, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Ancient & Accepted Scottish Rite
EIN
55-0273308
Phone
3043427833
Address
406 CAPITOL STREET, CHARLESTON, WV 25301

Signing Officer

Name
Douglas Cooksey
Title
Secretary
Phone
3043427833
Signed
2018-09-25

Organization Details

Principal Officer
Douglas Cooksey
Formed
1909
Legal Domicile
Wv
Voting Board Members
8
Independent Board Members
8
Employees
4
Volunteers
0

Preparer

Firm
Brown Edwards & Company Llp
Address
707 VIRGINIA STREET EAST SUITE 300, CHARLESTON, WV 25301
Preparer
Melissa Price
Phone
3043434188
Raw XML AppendixShowing 400 of 412 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/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt04839
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0247866
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0252705
IRS990ScheduleD/LandGrp/BookValueAmt0270000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0270000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt090697
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01432818
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01523515
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt011828
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt047319
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt059147
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03857
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS HELD FOR OTHERS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0377364
IRS990ScheduleD/TotalLiabilityAmt03857
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE OFFICERS (PERSONAL REP, SECRETARY, AND TREASURER) SHALL REVIEW THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION REVIEWS ANNUALLY ALL INTEREST DISCLOSURE FORMS GIVEN TO EMPLOYEES AND DIRECTORS FOR ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0HISTORIC TEMPLE PRESERVATION FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0263068582
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SEE PT VII
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0406 CAPITOL STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CHARLESTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd025301
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0THE SCOTTISH RITE OF CHARLESTON, WV HISTORIC TEMPLE PRESERVATION FOUNDATION PRIMARY ACTIVITY: TO SUPPLY FUNDS FOR MAINTAINING AND PRESERVING THE SCOTTISH RITE TEMPLE.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R- ADDITIONAL INFORMATION
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt037702
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt038511
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01528922
IRS990/TotalAssetsEOYAmt01573786
IRS990/TotalAssetsGrp/BOYAmt01528922
IRS990/TotalAssetsGrp/EOYAmt01573786
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01998
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03392
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041551
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0238400
IRS990/TotalFunctionalExpensesGrp/TotalAmt0283343
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0127717
IRS990/TotalLiabilitiesEOYAmt0112550
IRS990/TotalLiabilitiesGrp/BOYAmt0127717
IRS990/TotalLiabilitiesGrp/EOYAmt0112550
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01401205
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01461236
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0194836
IRS990/TotalReportableCompFromOrgAmt013241
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0357256
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0359254
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01528922
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01573786
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt07059
IRS990/TravelGrp/TotalAmt07059
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01363503
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01422725
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0114075
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0104083
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0406 CAPITOL STREET
IRS990/USAddress/CityNm0CHARLESTON
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025301
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.CRWSCOTTISHRITE.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DOUGLAS COOKSEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum03043427833
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-09-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ANCIENT & ACCEPTED SCOTTISH RITE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0VALLEY OF CHARLESTON
ReturnHeader/Filer/BusinessNameControlTxt0ANCI
ReturnHeader/Filer/EIN0550273308
ReturnHeader/Filer/PhoneNum03043427833
ReturnHeader/Filer/USAddress/AddressLine1Txt0406 CAPITOL STREET
ReturnHeader/Filer/USAddress/CityNm0CHARLESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025301
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0CE530EA759AC3AF6BB0EECEF8950573E07121913
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D0156BD46B4B1FE921C9503B1D7FFBF99E37DBAB
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0206.248.228.130
ReturnHeader/FilingSecurityInformation/IPDt02018-09-25
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm015:38:29
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0540504608
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BROWN EDWARDS & COMPANY LLP

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.10$1.16$0.24$0.21$0.02
2023Summary only. Only limited summary data is available for this year.$1.29$0.11$1.18$0.29$0.25$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.11$1.20$0.28$0.27$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.12$1.46$0.31$0.22$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.11$1.41$0.43$0.22$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$0.11$1.36$0.37$0.26$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.11$1.31$0.27$0.27$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.57$0.11$1.46$0.36$0.28$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.53$0.13$1.40$0.22$0.29$0.06
2015Summary only. Only limited summary data is available for this year.$1.55$0.11$1.44$0.29$0.32$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.66$0.12$1.54$0.28$0.31$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.69$0.11$1.58$0.28$0.32$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.15$1.53$0.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.16$1.47$0.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.22$1.51$0.35
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)10 • $1M-$5M nonprofits