Civic Intelligence

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

990 • Fiscal year 2022 • EIN 56-0122202

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 21, 2023

Refreshing map…

604 Doug Mayes PlCharlotte, NC 28262

(704) 365-3579

Siviq Scores

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

Liabilities / Assets

79th percentile

0.03x

Higher debt load relative to assets than 79% of similar nonprofits.

2022 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

89th percentile

0.43x

Higher debt load relative to revenue than 89% of similar nonprofits.

2022 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2022

Net Margin

47th percentile

2.6%

Higher net margin than 47% of similar nonprofits.

2022 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

97th percentile

$59,736

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 20.7% of source-year revenue.

2022 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2022

Asset Growth

39th percentile

-10%

Faster asset growth than 39% of similar nonprofits.

2022 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

53rd percentile

-5.4%

Faster revenue growth than 53% of similar nonprofits.

2022 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$4,661,114

Down $543,256 (-10%) from 2021

Net Assets

Down

$4,537,009

Down $532,629 (-11%) from 2021

Liabilities

Down

$124,105

Down $10,627 (-7.9%) from 2021

Revenue

Down

$287,920

Down $16,363 (-5.4%) from 2021

Expenses

Up

$280,400

Up $34,210 (+14%) from 2021

Net Income

Down

$7,520

Down $50,573 (-87%) from 2021

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

2022

Assets$4,661,114
Liabilities$124,105
Net Assets$4,537,009

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

2022

Revenue$287,920
Expenses$280,400
Net Income$7,520
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 21, 2023
Return Version
2022v5.0
Gross Receipts
$287,920
Mission and Program Overview

Mission

Fraternal organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$2,620,149$2,825,255▲ $205,106
Investments in Publicly Traded Securities$2,190,121$1,717,041▼ $473,080
Land, Buildings, and Equipment, Net$42,844$42,844→ $0
Cash and Non-Interest-Bearing Accounts$18,301$37,700▲ $19,399
Savings and Temporary Cash Investments$279,020$26,823▼ $252,197
Accounts Receivable$7,267$7,143▼ $124
Prepaid Expenses and Deferred Charges$43,428$1,068▼ $42,360
Inventories for Sale or Use$840$840→ $0
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$5,204,370$4,661,114▼ $543,256
Other Assets Total$2,400$2,400→ $0
Liabilities
Deferred Revenue$134,457$118,936▼ $15,521
Accounts Payable and Accrued Expenses$275$5,169▲ $4,894
Total Liabilities$134,732$124,105▼ $10,627
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,044,669$4,507,567▼ $537,102
Net Assets With Donor Restrictions$24,969$29,442▲ $4,473
Total Net Assets Fund Balance$5,069,638$4,537,009▼ $532,629
Total Liabilities and Net Assets / Fund Balance$5,204,370$4,661,114▼ $543,256

Asset Categories

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

Employees

NameTitleFull / Part TimeBaseTotal
Darwin HeilmanSecretaryPT$59,736$59,736

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$6,913
Program Service Revenue
$163,036
Investment Income
$109,110
Other Revenue
$8,861
All Other Contributions
$6,913
Change in Net Assets
$7,520

Audited Revenue Reconciliation

Revenue per Audited Statements
$287,920
Revenue Not Reported on Form 990
$-540,149
Total Revenue per Audited Statements
$-252,229
Total Revenue per Form 990
$287,920
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$216,055
Salaries, Compensation, and Employee Benefits$64,345
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$115,744-$115,744
Current Officers, Directors, Trustees, and Key Employees-$59,736-$59,736
Payments to Affiliates$49,589--$49,589
Travel-$8,515-$8,515
Insurance-$8,231-$8,231
Payroll Taxes-$4,609-$4,609
Office Expenses-$2,951-$2,951
Fees for Services Other-$2,325-$2,325
All Other Expenses$664--$664
Other Expenses$13,143$622-$622
Total Functional Expenses$63,396$217,004$0$280,400

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$280,400
Total Expenses per Audited Statements$280,400
Total Expenses per Form 990$280,400
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
Audit committee
No
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
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, Section B, Line 11B

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

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Ancient and Accepted Scottish Rite
EIN
56-0122202
Phone
7043653579
Address
604 Doug Mayes Pl, Charlotte, NC 28262

Signing Officer

Name
William Harward
Title
Treasurer
Signed
2023-08-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darwin Heilman
Legal Domicile
Nc
Voting Board Members
6
Independent Board Members
6
Employees
1
Volunteers
175

Preparer

Firm
Foard and Company PA
Address
817 E Morehead St Ste 100, Charlotte, NC 28202
Preparer
Robert Dobbins
Phone
7043721515
Supplemental Narrative

Additional Explanations

Statement 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.

Raw XML AppendixShowing 400 of 437 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/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt043428
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01068
IRS990/PrincipalOfficerNm0Darwin Heilman
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0163036
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0163036
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02248
IRS990/PYInvestmentIncomeAmt0128831
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0179087
IRS990/PYOtherRevenueAmt03529
IRS990/PYProgramServiceRevenueAmt0169675
IRS990/PYRevenuesLessExpensesAmt058093
IRS990/PYSalariesCompEmpBnftPaidAmt067103
IRS990/PYTotalExpensesAmt0246190
IRS990/PYTotalRevenueAmt0304283
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt07520
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt03000
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0279020
IRS990/SavingsAndTempCashInvstGrp/EOYAmt026823
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0280400
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-540149
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt042844
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt042844
IRS990ScheduleD/RevenueNotReportedAmt0-540149
IRS990ScheduleD/RevenueSubtotalAmt0287920
IRS990ScheduleD/TotalBookValueLandBuildingsAmt042844
IRS990ScheduleD/TotalBookValueSecuritiesAmt02825255
IRS990ScheduleD/TotalExpensesPerForm990Amt0280400
IRS990ScheduleD/TotalRevenuePerForm990Amt0287920
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0-252229
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0280400
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 will be reviewed by the Secretary and Treasurer before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Scottish 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/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Statement Note 1
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 19908
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Washington
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Charlotte
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1NC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020009
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd128219
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05204370
IRS990/TotalAssetsEOYAmt04661114
IRS990/TotalAssetsGrp/BOYAmt05204370
IRS990/TotalAssetsGrp/EOYAmt04661114
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06913
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0217004
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt063396
IRS990/TotalFunctionalExpensesGrp/TotalAmt0280400
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0134732
IRS990/TotalLiabilitiesEOYAmt0124105
IRS990/TotalLiabilitiesGrp/BOYAmt0134732
IRS990/TotalLiabilitiesGrp/EOYAmt0124105
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05069638
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04537009
IRS990/TotalProgramServiceExpensesAmt063396
IRS990/TotalProgramServiceRevenueAmt0163036
IRS990/TotalReportableCompFromOrgAmt059736
IRS990/TotalRevenueGrp/ExclusionAmt0109110
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0171897
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0287920
IRS990/TotalVolunteersCnt0175
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05204370
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04661114
IRS990/TravelGrp/ManagementAndGeneralAmt08515
IRS990/TravelGrp/TotalAmt08515
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0604 Doug Mayes Pl
IRS990/USAddress/CityNm0Charlotte
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028262

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
2022Detailed filing. Detailed filing data is available for this year.$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
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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