Civic Intelligence

Ancient & Accepted Scottish Rite Valley of Charleston

990 • Fiscal year 2016 • EIN 57-0151630

Jan 01, 2016 to Dec 31, 2016 • Filed on Feb 24, 2017

1051 Sam Rittenberg BlvdCharleston, SC 29407

(843) 571-4699

Siviq Scores

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

Liabilities / Assets

40th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

40th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2016

Net Margin

35th percentile

-5.8%

Higher net margin than 35% of similar nonprofits.

2016 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

44th percentile

$0

Higher top officer pay than 44% of similar nonprofits.

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

2016 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2016

Asset Growth

20th percentile

-2.0%

Faster asset growth than 20% of similar nonprofits.

2016 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

78th percentile

31%

Faster revenue growth than 78% of similar nonprofits.

2016 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,378,716

Down $28,646 (-2.0%) from 2015

Net Assets

Down

$1,378,716

Down $28,646 (-2.0%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Up

$155,643

Up $36,854 (+31%) from 2015

Expenses

Up

$164,647

Up $40,389 (+33%) from 2015

Net Income

Down

-$9,004

Down $3,535 (-65%) from 2015

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: $1,307,685Liabilities 2010: $0Net Assets 2010: $1,307,6852010Assets 2011: $1,276,513Liabilities 2011: $0Net Assets 2011: $1,276,5132011Assets 2013: $1,291,970Liabilities 2013: $4,296Net Assets 2013: $1,287,6742013Assets 2014: $1,407,926Liabilities 2014: $0Net Assets 2014: $1,407,9262014Assets 2015: $1,407,362Liabilities 2015: $0Net Assets 2015: $1,407,3622015Assets 2016: $1,378,716Liabilities 2016: $0Net Assets 2016: $1,378,7162016Assets 2017: $1,386,709Liabilities 2017: $0Net Assets 2017: $1,386,7092017Assets 2018: $1,390,396Liabilities 2018: $0Net Assets 2018: $1,390,3962018Assets 2019: $1,394,704Liabilities 2019: $0Net Assets 2019: $1,394,7042019Assets 2020: $1,366,678Liabilities 2020: $0Net Assets 2020: $1,366,6782020Assets 2021: $1,408,452Liabilities 2021: $0Net Assets 2021: $1,408,4522021Assets 2022: $1,343,788Liabilities 2022: $27,590Net Assets 2022: $1,316,1982022Assets 2023: $1,415,570Liabilities 2023: $9,438Net Assets 2023: $1,406,1322023Assets 2024: $1,462,229Liabilities 2024: $19,134Net Assets 2024: $1,443,0952024Assets 2025: $1,520,037Liabilities 2025: $15,959Net Assets 2025: $1,504,0782025

Highlighted filing

2016

Assets$1,378,716
Liabilities$0
Net Assets$1,378,716

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $108,0212010Revenue 2011: $123,754Expenses 2011: $154,926Net Income 2011: -$31,1722011Revenue 2013: $128,365Expenses 2013: $139,977Net Income 2013: -$11,6122013Revenue 2014: $231,982Expenses 2014: $114,819Net Income 2014: $117,1632014Revenue 2015: $118,789Expenses 2015: $124,258Net Income 2015: -$5,4692015Revenue 2016: $155,643Expenses 2016: $164,647Net Income 2016: -$9,0042016Revenue 2017: $131,384Expenses 2017: $130,102Net Income 2017: $1,2822017Revenue 2018: $105,834Expenses 2018: $97,648Net Income 2018: $8,1862018Revenue 2019: $113,657Expenses 2019: $128,990Net Income 2019: -$15,3332019Revenue 2020: $80,302Expenses 2020: $109,413Net Income 2020: -$29,1112020Revenue 2021: $172,172Expenses 2021: $130,398Net Income 2021: $41,7742021Revenue 2022: $102,398Expenses 2022: $131,775Net Income 2022: -$29,3772022Revenue 2023: $234,869Expenses 2023: $186,638Net Income 2023: $48,2312023Revenue 2024: $237,417Expenses 2024: $197,363Net Income 2024: $40,0542024Revenue 2025: $214,657Expenses 2025: $177,496Net Income 2025: $37,1612025

Highlighted filing

2016

Revenue$155,643
Expenses$164,647
Net Income-$9,004
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Feb 24, 2017
Return Version
2016v3.0
Gross Receipts
$155,643
Mission and Program Overview

Mission

To confer degrees for members, furthering the philosophy of the scottish rite, and promoting americanism and good citizenship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,062,352$1,062,352→ $0
Investments in Publicly Traded Securities$147,236$151,454▲ $4,218
Savings and Temporary Cash Investments$128,473$121,678▼ $6,795
Cash and Non-Interest-Bearing Accounts$69,301$43,232▼ $26,069
Total Assets$1,407,362$1,378,716▼ $28,646
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,376,844$1,367,789▼ $9,055
Temporarily Rstr Net Assets$30,518$10,927▼ $19,591
Total Net Assets Fund Balance$1,407,362$1,378,716▼ $28,646
Total Liabilities and Net Assets / Fund Balance$1,407,362$1,378,716▼ $28,646

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,062,352-$1,062,352
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lloyd ChristopherSecretary
Stephen B HiottTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$151,317
Program Service Revenue
$0
Investment Income
$4,326
Other Revenue
$0
All Other Contributions
$23,792
Change in Net Assets
$-9,004
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$164,647
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$54,465--$54,465
Payments to Affiliates$42,706--$42,706
Insurance$25,256--$25,256
Conferences and Meetings$21,168--$21,168
Office Expenses$6,636$5,041-$11,677
Other Expenses$5,816--$5,816
Advertising$2,257--$2,257
Information Technology$976$326-$1,302
Total Functional Expenses$159,280$5,367$0$164,647
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
No
Annual disclosure for covered persons
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
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 11B

The governing board reviews financial information monthly and the form 990 is presented to the governing board for approval.

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

All proposed contracts are reviewed by the governing board before they are signed and approved. Contracts presenting conflicts are approved by the membership at large.

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

Compensation is determined by the governing board.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public by request and appointment.

Filing and Contact Details

Filer

Filer Name
Ancient & Accepted Scottish Rite
EIN
57-0151630
Phone
8435714699
Address
1051 SAM RITTENBERG BLVD, CHARLESTON, SC 29407

Signing Officer

Name
Stephen B Hiott
Title
Treasurer
Phone
8435714699
Signed
2017-02-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen B Hiott
Formed
2001
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
0
Employees
0
Volunteers
3

Preparer

Firm
M&h Cpas
Address
1535 HOBBY STE 203 B, NORTH CHARLESTON, SC 29405-1819
Preparer
Stephen B Hiott CPA
Phone
8432243271
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

We have no full time volunteers. We have three part-time volunteers who serve in the capacities of general manager, secretary, and treasurer.

Form 990, Part XI, Line 9

Decrease in temporarily restricted assets -19,642

Raw XML Appendix259 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.

Path#Value
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IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherRevenueAmt00
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IRS990/CYRevenuesLessExpensesAmt0-9004
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IRS990/DeductibleNonCashContriInd0false
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IRS990/Desc0CONFERRED DEGREES ON FORTY CANDIDATES WHO WERE INVESTED WITH THE FOURTH THROUGH THE THIRTY-SECOND DEGREES OF MASONRY. PRESENTED THE SCOTTISH RITE AWARDS TO ROTC AND JROTC CADETS IN LOCAL HIGH SCHOOLS.
IRS990/DescribedInSection501c3Ind0false
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IRS990/ForeignFinancialAccountInd0false
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/PersonNm0LLOYD CHRISTOPHER
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0155643
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0326
IRS990/InformationTechnologyGrp/ProgramServicesAmt0976
IRS990/InformationTechnologyGrp/TotalAmt01302
IRS990/InsuranceGrp/ProgramServicesAmt025256
IRS990/InsuranceGrp/TotalAmt025256
IRS990/InvestmentIncomeGrp/ExclusionAmt04018
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0308
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04326
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0147236
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0151454
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01062352
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01062352
IRS990/LandBldgEquipCostOrOtherBssAmt01062352
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0127525
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO CONFER DEGREES FOR MEMBERS, FURTHERING THE PHILOSOPHY OF THE SCOTTISH RITE, AND PROMOTING AMERICANISM AND GOOD CITIZENSHIP.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01407362
IRS990/NetAssetsOrFundBalancesEOYAmt01378716
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt054465
IRS990/OccupancyGrp/TotalAmt054465
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05041
IRS990/OfficeExpensesGrp/ProgramServicesAmt06636
IRS990/OfficeExpensesGrp/TotalAmt011677
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-19642
IRS990/OtherExpensesGrp/Desc0DIRECT COMMUNITY SUPPORT
IRS990/OtherExpensesGrp/ProgramServicesAmt05816
IRS990/OtherExpensesGrp/TotalAmt05816
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt042706
IRS990/PaymentsToAffiliatesGrp/TotalAmt042706
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0STEPHEN B HIOTT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDED FACILITIES FOR THE SCOTTISH RITE VALLEY OF CHARLESTON AND THE SCOTTISH RITE CARE CENTER FOR SPEACH THERAPY IN CHARLESTON.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02243
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0114878
IRS990/PYInvestmentIncomeAmt03911
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IRS990/PYRevenuesLessExpensesAmt0-5469
IRS990/PYTotalExpensesAmt0124258
IRS990/PYTotalRevenueAmt0118789
IRS990/ReconcilationRevenueExpnssAmt0-9004
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0128473
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IRS990ScheduleD/BuildingsGrp/BookValueAmt01062352
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01062352
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01062352
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WE HAVE NO FULL TIME VOLUNTEERS. WE HAVE THREE PART-TIME VOLUNTEERS WHO SERVE IN THE CAPACITIES OF GENERAL MANAGER, SECRETARY, AND TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BOARD REVIEWS FINANCIAL INFORMATION MONTHLY AND THE FORM 990 IS PRESENTED TO THE GOVERNING BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL PROPOSED CONTRACTS ARE REVIEWED BY THE GOVERNING BOARD BEFORE THEY ARE SIGNED AND APPROVED. CONTRACTS PRESENTING CONFLICTS ARE APPROVED BY THE MEMBERSHIP AT LARGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS DETERMINED BY THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC BY REQUEST AND APPOINTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DECREASE IN TEMPORARILY RESTRICTED ASSETS -19,642
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0155643
IRS990/TotalVolunteersCnt03
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0CHARLESTON
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029407
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IRS990/WebsiteAddressTxt0WWW.AASRCHARLESTONSC.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN B HIOTT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08435714699
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ANCIENT & ACCEPTED SCOTTISH RITE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0VALLEY OF CHARLESTON
ReturnHeader/Filer/BusinessNameControlTxt0ANCI
ReturnHeader/Filer/EIN0570151630
ReturnHeader/Filer/PhoneNum08435714699
ReturnHeader/Filer/USAddress/AddressLine1Txt01051 SAM RITTENBERG BLVD
ReturnHeader/Filer/USAddress/CityNm0CHARLESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029407
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId00BB837DB6F385191FFF42EB654D419ADC5B15E8F
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02D426263845748513852DCBD2BD9A71A3091F1FA
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0452669535
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0M&H CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01535 HOBBY STE 203 B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORTH CHARLESTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0294051819
ReturnHeader/PreparerPersonGrp/PhoneNum08432243271
ReturnHeader/PreparerPersonGrp/PreparationDt02017-05-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHEN B HIOTT CPA
ReturnHeader/ReturnTs02017-05-19T12:02:05-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.52$0.02$1.50$0.21$0.18$0.04
2024Detailed filing. Detailed filing data is available for this year.$1.46$0.02$1.44$0.24$0.20$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.42$0.01$1.41$0.23$0.19$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.34$0.03$1.32$0.10$0.13$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.41$0.00$1.41$0.17$0.13$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.37$0.00$1.37$0.08$0.11$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.39$0.11$0.13$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.39$0.11$0.10$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.39$0.13$0.13$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.38$0.00$1.38$0.16$0.16$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.41$0.00$1.41$0.12$0.12$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.41$0.00$1.41$0.23$0.11$0.12
2013Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$0.13$0.14$0.01
2011Summary only. Only limited summary data is available for this year.$1.28$0.00$1.28$0.12$0.15$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.00$1.31$0.11