Civic Intelligence

Ancient & Accepted Scottish Rite

990 • Fiscal year 2013 • EIN 57-6020543

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 29, 2014

PO Box 577629606

(864) 232-5430

Siviq Scores

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

Liabilities / Assets

50th percentile

0.00x

Higher debt load relative to assets than 50% of similar nonprofits.

2013 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

47th percentile

0.03x

Higher debt load relative to revenue than 47% of similar nonprofits.

2013 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2013

Net Margin

43rd percentile

3.1%

Higher net margin than 43% of similar nonprofits.

2013 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

77th percentile

$21,000

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 14.0% of source-year revenue.

2013 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2013

Asset Growth

34th percentile

0.6%

Faster asset growth than 34% of similar nonprofits.

2013 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$1,418,222

Up $7,978 (+0.6%) from 2012

Net Assets

Up

$1,414,318

Up $4,673 (+0.3%) from 2012

Liabilities

Up

$3,904

Up $3,305 (+552%) from 2012

Revenue

$149,851

No earlier filing loaded for comparison.

Expenses

Down

$145,175

Down $6,272 (-4.1%) from 2012

Net Income

$4,676

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,400,021Liabilities 2010: $261Net Assets 2010: $1,399,7602010Assets 2011: $1,407,858Liabilities 2011: $342Net Assets 2011: $1,407,5162011Assets 2012: $1,410,244Liabilities 2012: $599Net Assets 2012: $1,409,6452012Assets 2013: $1,418,222Liabilities 2013: $3,904Net Assets 2013: $1,414,3182013Assets 2014: $1,421,915Liabilities 2014: $2,414Net Assets 2014: $1,419,5012014Assets 2015: $1,405,903Liabilities 2015: $0Net Assets 2015: $1,405,9032015Assets 2016: $1,396,083Liabilities 2016: $0Net Assets 2016: $1,396,0832016Assets 2017: $1,419,138Liabilities 2017: $0Net Assets 2017: $1,419,1382017Assets 2018: $1,370,397Liabilities 2018: $0Net Assets 2018: $1,370,3972018Assets 2019: $1,394,452Liabilities 2019: $0Net Assets 2019: $1,394,4522019Assets 2020: $1,367,098Liabilities 2020: $0Net Assets 2020: $1,367,0982020Assets 2021: $1,256,059Liabilities 2021: $0Net Assets 2021: $1,256,0592021Assets 2022: $6,418,157Liabilities 2022: $0Net Assets 2022: $6,418,1572022Assets 2023: $6,554,911Liabilities 2023: $0Net Assets 2023: $6,554,9112023Assets 2024: $6,838,790Liabilities 2024: $0Net Assets 2024: $6,838,7902024

Highlighted filing

2013

Assets$1,418,222
Liabilities$3,904
Net Assets$1,414,318

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $139,6462010Expenses 2011: $122,9382011Expenses 2012: $151,4472012Revenue 2013: $149,851Expenses 2013: $145,175Net Income 2013: $4,6762013Revenue 2014: $130,746Expenses 2014: $125,131Net Income 2014: $5,6152014Revenue 2015: $103,809Expenses 2015: $117,407Net Income 2015: -$13,5982015Revenue 2016: $124,538Expenses 2016: $133,471Net Income 2016: -$8,9332016Revenue 2017: $149,464Expenses 2017: $126,409Net Income 2017: $23,0552017Revenue 2018: $99,325Expenses 2018: $147,450Net Income 2018: -$48,1252018Revenue 2019: $155,061Expenses 2019: $131,006Net Income 2019: $24,0552019Revenue 2020: $89,866Expenses 2020: $117,220Net Income 2020: -$27,3542020Revenue 2021: $79,181Expenses 2021: $154,946Net Income 2021: -$75,7652021Revenue 2022: $6,311,843Expenses 2022: $1,149,745Net Income 2022: $5,162,0982022Revenue 2023: $89,840Expenses 2023: $97,351Net Income 2023: -$7,5112023Revenue 2024: $384,097Expenses 2024: $100,218Net Income 2024: $283,8792024

Highlighted filing

2013

Revenue$149,851
Expenses$145,175
Net Income$4,676
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 29, 2014
Return Version
2013v3.1
Gross Receipts
$149,851
Mission and Program Overview

Mission

Charitable purposes. Donation of monies for the support of various approved organizations, some of which treat children who have difficulty understanding the spoken word. Scholarships for education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,035,290$1,035,318▲ $28
Investments in Publicly Traded Securities$251,743$286,836▲ $35,093
Savings and Temporary Cash Investments$123,211$96,068▼ $27,143
Total Assets$1,410,244$1,418,222▲ $7,978
Liabilities
Accounts Payable and Accrued Expenses$599$3,904▲ $3,305
Total Liabilities$599$3,904▲ $3,305
Net Assets / Fund Balance
Unrestricted Net Assets$1,409,645$1,414,318▲ $4,673
Total Net Assets Fund Balance$1,409,645$1,414,318▲ $4,673
Total Liabilities and Net Assets / Fund Balance$1,410,244$1,418,222▲ $7,978

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$710,249-$710,249
Equipment$180,069-$180,069
Land$145,000-$145,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
G Kent ElkinsGeneral SecretaryPT$21,000$21,000
James ScottTreasurerPT$5,000$5,000
Revenue and Support

Revenue Composition

Contributions and Grants
$73,725
Program Service Revenue
$0
Investment Income
$35,231
Other Revenue
$40,895
Change in Net Assets
$4,676
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$117,102
Salaries, Compensation, and Employee Benefits$28,073
Total Fundraising Expense$8,321
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other-$40,329-$40,329
Current Officers, Directors, Trustees, and Key Employees-$26,000-$26,000
Other Expenses-$10,841$8,321$10,841
Insurance-$9,062-$9,062
All Other Expenses-$5,501-$5,501
Office Expenses-$2,929-$2,929
Payroll Taxes-$2,073-$2,073
Advertising-$1,260-$1,260
Conferences and Meetings-$780-$780
Travel-$600-$600
Fees for Services Accounting-$375-$375
Total Functional Expenses$0$136,854$8,321$145,175
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The valley has members who are allowed to attend monthly meetings to discuss and vote on business issues.

Member election for additional members Part VI line 7A

Members meet monthly and vote on board members annually

Governing body decisions Part VI line 7B

Decisions of the governing body are voted on by or approved in advance by the membership.

Form 990 governing body review Part VI line 11

The form 990 is available on the secretary's desk for review

CEO executive director top management comp Part VI line 15A

Compensation is set by the governing body and would be discussed and approved by the membership at a monthly meeting.

Other officer or key employee compensation Part VI line 15B

Decisions about salary is determined by the governing body and would be discussed and approved at a monthly meeting.

Governing documents etc available to public Part VI line 19

Any governing documents are available through the secretary

Filing and Contact Details

Filer

EIN
57-6020543

Signing Officer

Name
G Kent Elkins
Title
General Secreta
Phone
8642325430
Signed
2014-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
G Kent Elkins
Formed
1950
Legal Domicile
Sc
Voting Board Members
1,700
Independent Board Members
1,700
Employees
2

Preparer

Preparer
Matthew Bostick Ea
Phone
8648455724
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Assets were missing off the prior year return. The st andrews accounts and the almners cd

List of other fees for services expenses Part IX line 11G

Various expenses not listed others.

List of other expenses Part IX line 24E

DUES AND LEVY

Raw XML Appendix306 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/InvestmentsPubTradedSecGrp/EOYAmt0286836
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IRS990/LandBldgEquipCostOrOtherBssAmt01035318
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0true
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IRS990/MissionDesc0CHARITABLE PURPOSES. DONATION OF MONIES FOR THE SUPPORT OF VARIOUS APPROVED ORGANIZATIONS, SOME OF WHICH TREAT CHILDREN WHO HAVE DIFFICULTY UNDERSTANDING THE SPOKEN WORD. SCHOLARSHIPS FOR EDUCATION.
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IRS990/OtherExpensesGrp/Desc2MEALS AND OPERATIONS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE VALLEY HAS MEMBERS WHO ARE ALLOWED TO ATTEND MONTHLY MEETINGS TO DISCUSS AND VOTE ON BUSINESS ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS MEET MONTHLY AND VOTE ON BOARD MEMBERS ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS OF THE GOVERNING BODY ARE VOTED ON BY OR APPROVED IN ADVANCE BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS AVAILABLE ON THE SECRETARY'S DESK FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION IS SET BY THE GOVERNING BODY AND WOULD BE DISCUSSED AND APPROVED BY THE MEMBERSHIP AT A MONTHLY MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DECISIONS ABOUT SALARY IS DETERMINED BY THE GOVERNING BODY AND WOULD BE DISCUSSED AND APPROVED AT A MONTHLY MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ANY GOVERNING DOCUMENTS ARE AVAILABLE THROUGH THE SECRETARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ASSETS WERE MISSING OFF THE PRIOR YEAR RETURN. THE ST ANDREWS ACCOUNTS AND THE ALMNERS CD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8VARIOUS EXPENSES NOT LISTED OTHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9DUES AND LEVY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9List of other expenses Part IX line 24e
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01418222
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt0600
IRS990/TravelGrp/TotalAmt0600
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01409645
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01414318
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt01700
IRS990/VotingMembersIndependentCnt01700
IRS990/WebsiteAddressTxt0HTTP://GREENVILLESCOTTISHRITE.COM/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0G KENT ELKINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL SECRETA
ReturnHeader/BusinessOfficerGrp/PhoneNum08642325430
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-04-29
ReturnHeader/Filer/BusinessName/BusinessNameLine10ANCIENT & ACCEPTED SCOTTISH RITE
ReturnHeader/Filer/BusinessNameControlTxt0ANCI
ReturnHeader/Filer/EIN0576020543
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 5776
ReturnHeader/Filer/USAddress/City0GREENVILLE
ReturnHeader/Filer/USAddress/State0SC
ReturnHeader/Filer/USAddress/ZIPCode029606
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570824704
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10PIEDMONT TAX SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10114 PIEDMONT HWY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Piedmont
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode029673
ReturnHeader/PreparerPersonGrp/PhoneNum08648455724
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW BOSTICK EA
ReturnHeader/ReturnTs02014-04-30T11:02:28-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.84$0.00$6.84$0.38$0.10$0.28
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.55$0.00$6.55$0.09$0.10$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.42$0.00$6.42$6.31$1.15$5.16
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.00$1.26$0.08$0.15$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.00$1.37$0.09$0.12$0.03
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.00$1.39$0.16$0.13$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.00$1.37$0.10$0.15$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.00$1.42$0.15$0.13$0.02
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.00$1.40$0.12$0.13$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.41$0.00$1.41$0.10$0.12$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.13$0.13$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.41$0.15$0.15$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.00$1.41$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.00$1.41$0.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.00$1.40$0.14