Civic Intelligence

Ancient & Accepted Scottish Rite Valley of Charleston

990 • Fiscal year 2022 • EIN 57-0151630

Jan 01, 2022 to Dec 31, 2022 • Filed on Apr 18, 2023

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

75th percentile

0.02x

Higher debt load relative to assets than 75% of similar nonprofits.

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

Liabilities / Revenue

84th percentile

0.27x

Higher debt load relative to revenue than 84% of similar nonprofits.

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

Net Margin

22nd percentile

-29%

Higher net margin than 22% of similar nonprofits.

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

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

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

Asset Growth

56th percentile

-4.6%

Faster asset growth than 56% of similar nonprofits.

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

Revenue Growth

26th percentile

-41%

Faster revenue growth than 26% of similar nonprofits.

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

Assets

Down

$1,343,788

Down $64,664 (-4.6%) from 2021

Net Assets

Down

$1,316,198

Down $92,254 (-6.6%) from 2021

Liabilities

Up

$27,590

Up $27,590 from 2021

Revenue

Down

$102,398

Down $69,774 (-41%) from 2021

Expenses

Up

$131,775

Up $1,377 (+1.1%) from 2021

Net Income

Down

-$29,377

Down $71,151 (-170%) from 2021

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

2022

Assets$1,343,788
Liabilities$27,590
Net Assets$1,316,198

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

2022

Revenue$102,398
Expenses$131,775
Net Income-$29,377
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Apr 18, 2023
Return Version
2022v5.0
Gross Receipts
$102,398
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$210,235$169,832▼ $40,403
Cash and Non-Interest-Bearing Accounts$63,370$63,536▲ $166
Savings and Temporary Cash Investments$72,495$48,068▼ $24,427
Total Assets$1,408,452$1,343,788▼ $64,664
Liabilities
Other Liabilities-$27,590-
Total Liabilities$0$27,590▲ $27,590
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,408,452$1,316,198▼ $92,254
Total Net Assets Fund Balance$1,408,452$1,316,198▼ $92,254
Total Liabilities and Net Assets / Fund Balance$1,408,452$1,343,788▼ $64,664

Asset Categories

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

Board Members and Trustees

NameTitle
Lloyd ChristopherSecretary
Phil ReichnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$65,358
Program Service Revenue
$29,050
Investment Income
$7,990
Other Revenue
$0
All Other Contributions
$685
Change in Net Assets
$-29,377
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$131,775
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$35,040--$35,040
Insurance$28,662--$28,662
Fees for Services Other$26,640--$26,640
All Other Expenses$9,374--$9,374
Payments to Affiliates$6,044--$6,044
Information Technology$1,974$1,974-$3,948
Office Expenses$2,080$1,730-$3,810
Other Expenses$2,132--$2,132
Conferences and Meetings$2,038--$2,038
Total Functional Expenses$128,071$3,704$0$131,775
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
Other Liabilities$27,590
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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
Phil Reichner
Title
Treasurer
Phone
9176047946
Signed
2023-04-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phil Reichner
Formed
2001
Voting Board Members
12
Independent Board Members
0
Employees
0

Preparer

Firm
Barb & Company Pa
Address
PO BOX 487, COLUMBIA, SC 29202-0487
Preparer
Paul B Robins
Phone
8032520606
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, Page 2, Part III, Line 4D

Provided fraternal education and programs for the members of the scottish rite valley of charleston.

Form 990, Part IX, Line 11G

Per capita dues 26,640 0 0

Raw XML Appendix274 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/GovernmentGrantsAmt06374
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt06024
IRS990/GrossReceiptsAmt0102398
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01974
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IRS990/InformationTechnologyGrp/TotalAmt03948
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IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01966
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IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0210235
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IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
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IRS990/MembershipDuesAmt058299
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01408452
IRS990/NetAssetsOrFundBalancesEOYAmt01316198
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt06024
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IRS990/NetUnrlzdGainsLossesInvstAmt0-48347
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt035040
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01730
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IRS990/OfficeExpensesGrp/TotalAmt03810
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-14530
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1RENTAL DEPOSIT RETURN
IRS990/OtherExpensesGrp/Desc2DIRECT COSTS
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IRS990/PoliticalCampaignActyInd0false
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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/ExplanationTxt1PROVIDED FRATERNAL EDUCATION AND PROGRAMS FOR THE MEMBERS OF THE SCOTTISH RITE VALLEY OF CHARLESTON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BOARD REVIEWS FINANCIAL INFORMATION MONTHLY AND THE FORM 990 IS PRESENTED TO THE GOVERNING BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL 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/ExplanationTxt4COMPENSATION IS DETERMINED BY THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC BY REQUEST AND APPOINTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PER CAPITA DUES 26,640 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-18
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ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0VALLEY OF CHARLESTON
ReturnHeader/Filer/BusinessNameControlTxt0ANCI
ReturnHeader/Filer/EIN0570151630
ReturnHeader/Filer/PhoneNum08435714699
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0292020487
ReturnHeader/PreparerPersonGrp/PhoneNum08032520606
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL B ROBINS
ReturnHeader/ReturnTs02023-05-09T09:47:28-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PHILLIP
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0REICHNER
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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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