Civic Intelligence

Ancient & Accepted Scottish Rite of Free Masonry So Juris of USA

990 • Fiscal year 2018 • EIN 56-0122202

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 04, 2019

3715 Scott Futrell DriveCharlotte, NC 28208

(704) 365-3579

Siviq Scores

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

Liabilities / Assets

76th percentile

0.03x

Higher debt load relative to assets than 76% of similar nonprofits.

2018 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

91st percentile

0.49x

Higher debt load relative to revenue than 91% of similar nonprofits.

2018 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2018

Net Margin

68th percentile

30%

Higher net margin than 68% of similar nonprofits.

2018 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

97th percentile

$57,739

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 17.8% of source-year revenue.

2018 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2018

Asset Growth

53rd percentile

-1.2%

Faster asset growth than 53% of similar nonprofits.

2018 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

1st percentile

-92%

Faster revenue growth than 1% of similar nonprofits.

2018 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$4,724,664

Down $55,886 (-1.2%) from 2017

Net Assets

Down

$4,565,739

Down $67,501 (-1.5%) from 2017

Liabilities

Up

$158,925

Up $11,615 (+7.9%) from 2017

Revenue

Down

$324,419

Down $3,965,650 (-92%) from 2017

Expenses

Down

$228,466

Down $13,587 (-5.6%) from 2017

Net Income

Down

$95,953

Down $3,952,063 (-98%) from 2017

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $515,907Liabilities 2010: $247,633Net Assets 2010: $268,2742010Assets 2011: $511,545Liabilities 2011: $223,578Net Assets 2011: $287,9672011Assets 2012: $564,936Liabilities 2012: $217,034Net Assets 2012: $347,9022012Assets 2013: $627,959Liabilities 2013: $200,085Net Assets 2013: $427,8742013Assets 2014: $715,452Liabilities 2014: $198,862Net Assets 2014: $516,5902014Assets 2015: $750,017Liabilities 2015: $195,511Net Assets 2015: $554,5062015Assets 2016: $756,481Liabilities 2016: $169,540Net Assets 2016: $586,9412016Assets 2017: $4,780,550Liabilities 2017: $147,310Net Assets 2017: $4,633,2402017Assets 2018: $4,724,664Liabilities 2018: $158,925Net Assets 2018: $4,565,7392018Assets 2019: $4,968,255Liabilities 2019: $130,761Net Assets 2019: $4,837,4942019Assets 2020: $5,250,374Liabilities 2020: $140,828Net Assets 2020: $5,109,5462020Assets 2021: $5,204,370Liabilities 2021: $134,732Net Assets 2021: $5,069,6382021Assets 2022: $4,661,114Liabilities 2022: $124,105Net Assets 2022: $4,537,0092022Assets 2023: $5,229,344Liabilities 2023: $109,748Net Assets 2023: $5,119,5962023Assets 2024: $5,764,897Liabilities 2024: $90,459Net Assets 2024: $5,674,4382024

Highlighted filing

2018

Assets$4,724,664
Liabilities$158,925
Net Assets$4,565,739

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $370,8292010Revenue 2011: $310,506Expenses 2011: $288,396Net Income 2011: $22,1102011Expenses 2012: $278,1742012Revenue 2013: $383,108Expenses 2013: $313,774Net Income 2013: $69,3342013Revenue 2014: $363,757Expenses 2014: $280,330Net Income 2014: $83,4272014Revenue 2015: $297,195Expenses 2015: $254,739Net Income 2015: $42,4562015Revenue 2016: $290,352Expenses 2016: $264,762Net Income 2016: $25,5902016Revenue 2017: $4,290,069Expenses 2017: $242,053Net Income 2017: $4,048,0162017Revenue 2018: $324,419Expenses 2018: $228,466Net Income 2018: $95,9532018Revenue 2019: $363,292Expenses 2019: $237,119Net Income 2019: $126,1732019Revenue 2020: $316,950Expenses 2020: $204,582Net Income 2020: $112,3682020Revenue 2021: $304,283Expenses 2021: $246,190Net Income 2021: $58,0932021Revenue 2022: $287,920Expenses 2022: $280,400Net Income 2022: $7,5202022Revenue 2023: $201,980Expenses 2023: $302,981Net Income 2023: -$101,0012023Revenue 2024: $196,030Expenses 2024: $305,802Net Income 2024: -$109,7722024

Highlighted filing

2018

Revenue$324,419
Expenses$228,466
Net Income$95,953
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 4, 2019
Return Version
2018v3.1
Gross Receipts
$324,419
Mission and Program Overview

Mission

Fraternal organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,343,968$4,476,252▲ $2,132,284
Savings and Temporary Cash Investments$2,345,259$154,913▼ $2,190,346
Prepaid Expenses and Deferred Charges$44,227$42,858▼ $1,369
Land, Buildings, and Equipment, Net$42,844$42,844→ $0
Accounts Receivable$740$4,285▲ $3,545
Inventories for Sale or Use$840$840→ $0
Cash and Non-Interest-Bearing Accounts$272$272→ $0
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$4,780,550$4,724,664▼ $55,886
Other Assets Total$2,400$2,400→ $0
Liabilities
Deferred Revenue$140,741$157,840▲ $17,099
Accounts Payable and Accrued Expenses$6,569$1,085▼ $5,484
Total Liabilities$147,310$158,925▲ $11,615
Net Assets / Fund Balance
Unrestricted Net Assets$4,611,450$4,545,386▼ $66,064
Temporarily Rstr Net Assets$21,790$20,353▼ $1,437
Total Net Assets Fund Balance$4,633,240$4,565,739▼ $67,501
Total Liabilities and Net Assets / Fund Balance$4,780,550$4,724,664▼ $55,886

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$42,844-$42,844
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Darwin HeilmanSecretaryPT$57,739$57,739

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$8,775
Program Service Revenue
$168,407
Investment Income
$135,618
Other Revenue
$11,619
All Other Contributions
$8,775
Change in Net Assets
$95,953

Audited Revenue Reconciliation

Revenue per Audited Statements
$314,017
Revenue Not Reported on Financial Statements
$10,402
Revenue Not Reported on Form 990
$-163,454
Total Revenue per Audited Statements
$150,563
Total Revenue per Form 990
$324,419
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$157,803
Salaries, Compensation, and Employee Benefits$64,829
Grants and Similar Amounts Paid$5,834
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$58,907
Payments to Affiliates---$47,780
Occupancy---$46,997
Fees for Service Investment Mgmnt Fees---$10,402
Fees for Services Accounting---$6,000
Payroll Taxes---$5,922
Grants to Domestic Individuals---$5,834
Office Expenses---$5,475
Travel---$4,265
All Other Expenses---$3,120
Other Expenses---$2,284
Insurance---$900
Total Functional Expenses$0$0$0$228,466

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$228,466
Expenses per Audited Statements$218,064
Total Expenses per Audited Statements$218,064
Expenses Not Reported on Financial Statements$10,402
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 will be reviewed by the Secretary and Treasurer before filing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Ancient and Accepted Scottish Rite
EIN
56-0122202
Phone
7043653579
Address
3715 Scott Futrell Drive, Charlotte, NC 28208

Signing Officer

Name
William Harward
Title
Treasurer
Signed
2019-07-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gilbert Bailey
Legal Domicile
Nc
Voting Board Members
6
Independent Board Members
6
Employees
1
Volunteers
100

Preparer

Firm
C DeWitt Foard & Co PA CPAs
Address
817 E Morehead Street Ste 100, Charlotte, NC 28202-2767
Preparer
Phillip G Wilson
Phone
7043721515
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - Scottish Rite BodiesCharlotte, North CarolinaName of OrganizationAncient and Accepted Scottish Rite of Freemasonry, Southern Jurisdiction, U.S.A., Valley of Charlotte and its Co-ordinated Bodies comprising Lodge, Chapter, Council, and Consistory and Almoner.

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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/PYRevenuesLessExpensesAmt04048016
IRS990/PYSalariesCompEmpBnftPaidAmt053270
IRS990/PYTotalExpensesAmt0242053
IRS990/PYTotalRevenueAmt04290069
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt095953
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01500
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0168407
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02345259
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0154913
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt010402
IRS990ScheduleD/ExpensesSubtotalAmt0218064
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt010402
IRS990ScheduleD/InvestmentExpensesNotIncldAmt010402
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-163454
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt042844
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt042844
IRS990ScheduleD/RevenueNotReportedAmt0-163454
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt010402
IRS990ScheduleD/RevenueSubtotalAmt0314017
IRS990ScheduleD/TotalBookValueLandBuildingsAmt042844
IRS990ScheduleD/TotalExpensesPerForm990Amt0228466
IRS990ScheduleD/TotalRevenuePerForm990Amt0324419
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0150563
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0218064
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt05834
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Gift cards
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt081
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - Scottish Rite BodiesCharlotte, North CarolinaName of OrganizationAncient and Accepted Scottish Rite of Freemasonry, Southern Jurisdiction, U.S.A., Valley of Charlotte and its Co-ordinated Bodies comprising Lodge, Chapter, Council, and Consistory and Almoner.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 will be reviewed by the Secretary and Treasurer before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Supreme Council A&A Scottish Rite
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1NC Scottish Rite Masonic Found
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(10)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1NC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Headquarters
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Foundation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt010
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01733 16th Street NW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1PO Box 7253
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Washington
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Wilmington
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1NC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020009
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd128406
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt038760
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt19020
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Per Capita
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Per Capita
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Supreme Council A&A Scottish Rite
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1NC Scottish Rite Masonic Found
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0r
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1r
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0true
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt021790
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt020353
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04780550
IRS990/TotalAssetsEOYAmt04724664
IRS990/TotalAssetsGrp/BOYAmt04780550
IRS990/TotalAssetsGrp/EOYAmt04724664
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt08775
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0228466
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0147310
IRS990/TotalLiabilitiesEOYAmt0158925
IRS990/TotalLiabilitiesGrp/BOYAmt0147310
IRS990/TotalLiabilitiesGrp/EOYAmt0158925
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04633240
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04565739
IRS990/TotalProgramServiceRevenueAmt0168407
IRS990/TotalReportableCompFromOrgAmt057739
IRS990/TotalRevenueGrp/ExclusionAmt0135618
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0180026
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0324419
IRS990/TotalVolunteersCnt0100

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.$5.76$0.09$5.67$0.20$0.31$0.11
2023Summary only. Only limited summary data is available for this year.$5.23$0.11$5.12$0.20$0.30$0.10
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.66$0.12$4.54$0.29$0.28$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.20$0.13$5.07$0.30$0.25$0.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.25$0.14$5.11$0.32$0.20$0.11
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.97$0.13$4.84$0.36$0.24$0.13
2018Detailed filing. Detailed filing data is available for this year.$4.72$0.16$4.57$0.32$0.23$0.10
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.78$0.15$4.63$4.29$0.24$4.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.17$0.59$0.29$0.26$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.75$0.20$0.55$0.30$0.25$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.72$0.20$0.52$0.36$0.28$0.08
2013Summary only. Only limited summary data is available for this year.$0.63$0.20$0.43$0.38$0.31$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.22$0.35$0.28
2011Summary only. Only limited summary data is available for this year.$0.51$0.22$0.29$0.31$0.29$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.25$0.27$0.37