Civic Intelligence

Scottish Rite Foundation of Gainc

EIN 58-1420337 • 501(c)3 • Warner Robins, GA

Profile

Provide higher education scholarships and financial aid to residents of georgia attending schools in georgia. Financial aid to rite care clinics for children's language disorders.

PO Box 7927Warner Robins, GA 31095

gascottishrite.org/SCHOLARSHIP

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

18th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

86th percentile

42%

Higher net margin than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

65th percentile

10%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

70th percentile

21%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,448,149

Up $226,970 (+10%) from 2024

Liabilities

Down

$0

Down $74 (-100%) from 2024

Net Assets

Up

$2,448,149

Up $227,044 (+10%) from 2024

Revenue

Up

$542,183

Up $94,993 (+21%) from 2024

Expenses

Up

$315,139

Up $63,329 (+25%) from 2024

Net Income

Up

$227,044

Up $31,664 (+16%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2012: $1,158,023Liabilities 2012: $424Net Assets 2012: $1,157,5992012Assets 2013: $1,115,536Liabilities 2013: $5,484Net Assets 2013: $1,110,0522013Assets 2014: $1,088,997Liabilities 2014: $717Net Assets 2014: $1,088,2802014Assets 2015: $984,757Liabilities 2015: $615Net Assets 2015: $984,1422015Assets 2016: $976,166Liabilities 2016: $750Net Assets 2016: $975,4162016Assets 2017: $1,033,983Liabilities 2017: $24Net Assets 2017: $1,033,9592017Assets 2018: $1,222,083Liabilities 2018: $32Net Assets 2018: $1,222,0512018Assets 2019: $1,484,766Liabilities 2019: $447Net Assets 2019: $1,484,3192019Assets 2020: $1,474,405Liabilities 2020: $489Net Assets 2020: $1,473,9162020Assets 2021: $2,067,991Liabilities 2021: $793Net Assets 2021: $2,067,1982021Assets 2022: $1,781,439Liabilities 2022: $859Net Assets 2022: $1,780,5802022Assets 2023: $2,025,725Liabilities 2023: $0Net Assets 2023: $2,025,7252023Assets 2024: $2,221,179Liabilities 2024: $74Net Assets 2024: $2,221,1052024Assets 2025: $2,448,149Liabilities 2025: $0Net Assets 2025: $2,448,1492025

Highlighted filing

2025

Assets$2,448,149
Liabilities$0
Net Assets$2,448,149

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2012: $86,130Expenses 2012: $288,763Net Income 2012: -$202,6332012Expenses 2013: $123,7422013Revenue 2014: $141,424Expenses 2014: $163,194Net Income 2014: -$21,7702014Revenue 2015: $32,031Expenses 2015: $136,169Net Income 2015: -$104,1382015Revenue 2016: $121,965Expenses 2016: $130,691Net Income 2016: -$8,7262016Revenue 2017: $180,673Expenses 2017: $122,130Net Income 2017: $58,5432017Revenue 2018: $330,554Expenses 2018: $129,865Net Income 2018: $200,6892018Revenue 2019: $407,780Expenses 2019: $145,512Net Income 2019: $262,2682019Revenue 2020: $148,745Expenses 2020: $159,148Net Income 2020: -$10,4032020Revenue 2021: $750,826Expenses 2021: $157,544Net Income 2021: $593,2822021Revenue 2022: $390,334Expenses 2022: $676,952Net Income 2022: -$286,6182022Revenue 2023: $489,969Expenses 2023: $244,823Net Income 2023: $245,1462023Revenue 2024: $447,190Expenses 2024: $251,810Net Income 2024: $195,3802024Revenue 2025: $542,183Expenses 2025: $315,139Net Income 2025: $227,0442025

Highlighted filing

2025

Revenue$542,183
Expenses$315,139
Net Income$227,044

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$0.00$2.45$0.54$0.32$0.23
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.22$0.00$2.22$0.45$0.25$0.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.03$0.00$2.03$0.49$0.24$0.25
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.00$1.78$0.39$0.68$0.29
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.07$0.00$2.07$0.75$0.16$0.59
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$0.00$1.47$0.15$0.16$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.00$1.48$0.41$0.15$0.26
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.00$1.22$0.33$0.13$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.00$1.03$0.18$0.12$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.00$0.98$0.12$0.13$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.00$0.98$0.03$0.14$0.10
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.00$1.09$0.14$0.16$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.01$1.11$0.12
2012Summary only. Only limited summary data is available for this year.$1.16$0.00$1.16$0.09$0.29$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jul 22, 2025
Return Version
2024v5.0
Gross Receipts
$554,281
Mission and Program Overview

Mission

Provide higher education scholarships and financial aid to residents of georgia attending schools in georgia. Financial aid to rite care clinics for children's language disorders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,045,470$2,277,661▲ $232,191
Cash and Non-Interest-Bearing Accounts$175,709$169,488▼ $6,221
Total Assets$2,221,179$2,448,149▲ $226,970
Other Assets Total-$1,000-
Liabilities
Other Liabilities$74--
Total Liabilities$74$0▼ $74
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,221,105$2,448,149▲ $227,044
Total Net Assets Fund Balance$2,221,105$2,448,149▲ $227,044
Total Liabilities and Net Assets / Fund Balance$2,221,179$2,448,149▲ $226,970

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$2,176$2,176
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
R Keel BroomSecretaryPT$12,000$12,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$267,359
Program Service Revenue
$20,258
Investment Income
$244,011
Other Revenue
$10,555
All Other Contributions
$267,359
Change in Net Assets
$227,044
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$252,627
Other Expenses$49,605
Salaries, Compensation, and Employee Benefits$12,907
Total Fundraising Expense$5,165
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$141,000--$141,000
Grants to Domestic Orgs$111,627--$111,627
Advertising$16,228--$16,228
Current Officers, Directors, Trustees, and Key Employees-$12,000-$12,000
Fees for Service Investment Mgmnt Fees$9,336--$9,336
Fees for Services Accounting-$5,625-$5,625
Office Expenses$5,392--$5,392
Occupancy$3,760--$3,760
Insurance$2,581--$2,581
Conferences and Meetings$1,225--$1,225
Payroll Taxes-$907-$907
Other Expenses$31-$5,165$31
Total Functional Expenses$291,442$18,532$5,165$315,139
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Valdosta State UniversityValdosta, GA-Rite Care Clinic$30,127
Apparo AcademyAugusta, GA-Rite Care Clinic$20,000
University of West GeorgiaCarrollton, GA-Rite Care Clinic$16,000
Georgia Southern UniversityStatesboro, GA-Rite Care Clinic$10,000
Therapy Specialist of GeorgiaMacon, GA-Rite Care Clinic$10,000
Woodfield AccadamyMacon, GA--$10,000
Clear Speech LLCConyers, GA-Rite Care Clinic$6,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$22,653
Fundraising Direct Expenses$12,098
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraiser - Do$14,888$14,888$10,406$4,482
Fundraiser - Vi$7,765$7,765$1,692$6,073
Total Events$22,653$22,653$12,098$10,555
Political and Lobbying Activity
Political campaign activity
No
Lobbying 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
Backup withholding compliance
Yes
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
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

Pdf copy emailed to secretary prior to filing.

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

The purpose of the conflict of interest policy is to protect the interests of the scottish rite foundation of georgia, incorporate, ancient and accepted scottish rite of freemasonry, orient of georgia (hereinafter, srf) and to ensure that the directors, officers, trustees, employees and members do not advance their own interests or the interests of others with whom they have a close relationship in a way that is detrimental to the interests or mission of the srf. This policy is intended to supplement but not replace any applicable state and federal laws governing conflict of interest applicable to nonprofit organizations. With respect to any proposed financial transaction, every officer, trustee, employee or member responsible for such transaction must avoid any conflict of interest. A potential conflict of interest can arise when an officer, trustee, employee or member, or a member of their families, has or is acquiring a financial interest in the transaction or in any entity with which the srf is considering a transaction. In order to avoid any conflict of interest, the existence (omitting the details) of such financial interest must be disclosed to the other officers, employees, trustees or members present at the meeting relating to the transaction, and the person must, after discussion of the transaction, remove himself from the meeting and refrain from voting on the transaction in question. Annually, each officer, trustee, employee and member must disclose to the sovereign grand inspector general, orient of georgia, any financial interests that could give rise to conflicts of interest and shall affirm in writing to the sovereign grand inspector general, orient of georgia, that all disclosures have been made. Each year, the sovereign grand inspector general, orient of georgia, shall also disclose to the scottish rite foundation of georgia, incorporate, board of trustees, any financial interests that he may have that could give rise to conflicts of interest.

Form 990, Page 6, Part VI, Line 18

A drop down box is on the website to request a copy.

Form 990, Page 6, Part VI, Line 19

Copies funished upon request.

Filing and Contact Details

Filer

Filer Name
Scottish Rite Foundation of Gainc
EIN
58-1420337
Phone
4789528707
Address
PO BOX 7927, WARNER ROBINS, GA 31095

Signing Officer

Name
R Keel Broom
Title
Secretary
Phone
4789528707
Signed
2025-07-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eugene R Jernigan Jr
Formed
1980
Legal Domicile
Ga
Voting Board Members
33
Independent Board Members
33
Employees
1
Volunteers
45

Preparer

Firm
Bowen Mcelrath & Company LLC
Address
11285 ELKINS ROAD SUITE F-1A, ROSWELL, GA 30076
Preparer
Lloyd R Bowen CPA
Phone
7706643634
Raw XML AppendixShowing 400 of 626 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/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5PERSONAL REP
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt13PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17VALLEY SECRE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19PERSONAL REP
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IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt27TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt28TRUSTEE
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IRS990/MissionDesc0PROVIDE HIGHER EDUCATION SCHOLARSHIPS AND FINANCIAL AID TO RESIDENTS OF GEORGIA ATTENDING SCHOOLS IN GEORGIA. FINANCIAL AID TO RITE CARE CLINICS FOR CHILDREN'S LANGUAGE DISORDERS.
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IRS990/OtherExpensesGrp/Desc1BANK CHARGES - GENERAL
IRS990/OtherExpensesGrp/Desc2CORPORATE REGISTRATION
IRS990/OtherExpensesGrp/Desc3BANK CHARGES - AUGUSTA
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IRS990/ProgramServiceRevenueGrp/Desc0FUNDRAISER - DOVE SHOOT COL
IRS990/ProgramServiceRevenueGrp/Desc1FUNDRAISER - CASINO NIGHT
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE FUNDS FOR RITE CARE CLINICS IN ATLANTA, ALBANY, AUGUSTA, CARROLLTON, COLUMBUS AND SAVANNAH GA FOR CHILDREN'S LANGUAGE DISORDERS.

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