Civic Intelligence

Ancient & Accepted Scottish Rite of Freemasonrysouthern Jurisdictionu

990 • Fiscal year 2023 • EIN 61-0207365

Jul 01, 2022 to Jun 30, 2023 • Filed on May 13, 2024

200 East Gray StreetLouisville, KY 40202-2012

(502) 584-6185

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

Higher debt load relative to assets than 13% of similar nonprofits.

2023 filings • $50M-$100M nonprofits • Source year 2023

Liabilities / Revenue

15th percentile

0.00x

Higher debt load relative to revenue than 15% of similar nonprofits.

2023 filings • $50M-$100M nonprofits • Source year 2023

Net Margin

86th percentile

42%

Higher net margin than 86% of similar nonprofits.

2023 filings • $50M-$100M nonprofits • Source year 2023

Top Officer Pay

19th percentile

$51,404

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2023 filings • $50M-$100M nonprofits • Source year 2023

Asset Growth

70th percentile

11%

Faster asset growth than 70% of similar nonprofits.

2023 filings • $50M-$100M nonprofits • Annualized from 2022 to 2023

Revenue Growth

16th percentile

-24%

Faster revenue growth than 16% of similar nonprofits.

2023 filings • $50M-$100M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$56,015,986

Flat from 2023

Net Assets

Flat

$56,011,688

Flat from 2023

Liabilities

Flat

$4,298

Flat from 2023

Revenue

Flat

$1,394,723

Flat from 2023

Expenses

Flat

$815,440

Flat from 2023

Net Income

Flat

$579,283

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $24,283,566Liabilities 2010: $2,716Net Assets 2010: $24,280,8502010Assets 2011: $27,115,215Liabilities 2011: $890Net Assets 2011: $27,114,3252011Assets 2012: $26,474,149Liabilities 2012: $1,968Net Assets 2012: $26,472,1812012Assets 2013: $29,532,376Liabilities 2013: $1,107Net Assets 2013: $29,531,2692013Assets 2014: $33,735,873Liabilities 2014: $1,693Net Assets 2014: $33,734,1802014Assets 2015: $34,171,181Liabilities 2015: $1,656Net Assets 2015: $34,169,5252015Assets 2016: $33,426,105Liabilities 2016: $1,762Net Assets 2016: $33,424,3432016Assets 2017: $37,305,983Liabilities 2017: $1,672Net Assets 2017: $37,304,3112017Assets 2018: $40,414,977Liabilities 2018: $1,563Net Assets 2018: $40,413,4142018Assets 2020: $43,451,803Liabilities 2020: $2,354Net Assets 2020: $43,449,4492020Assets 2022: $50,385,932Liabilities 2022: $2,739Net Assets 2022: $50,383,1932022Assets 2023: $56,015,986Liabilities 2023: $4,298Net Assets 2023: $56,011,6882023Assets 2023: $56,015,986Liabilities 2023: $4,298Net Assets 2023: $56,011,6882023

Highlighted filing

2023

Assets$56,015,986
Liabilities$4,298
Net Assets$56,011,688

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $687,7722010Expenses 2011: $1,786,8972011Expenses 2012: $852,6222012Revenue 2013: $707,169Expenses 2013: $730,998Net Income 2013: -$23,8292013Revenue 2014: $4,071,236Expenses 2014: $820,174Net Income 2014: $3,251,0622014Revenue 2015: $1,139,207Expenses 2015: $955,916Net Income 2015: $183,2912015Revenue 2016: $1,038,676Expenses 2016: $1,045,614Net Income 2016: -$6,9382016Revenue 2017: $1,474,458Expenses 2017: $800,650Net Income 2017: $673,8082017Revenue 2018: $1,252,693Expenses 2018: $785,952Net Income 2018: $466,7412018Revenue 2020: $1,052,541Expenses 2020: $660,353Net Income 2020: $392,1882020Revenue 2022: $1,824,898Expenses 2022: $793,038Net Income 2022: $1,031,8602022Revenue 2023: $1,394,723Expenses 2023: $815,440Net Income 2023: $579,2832023Revenue 2023: $1,394,723Expenses 2023: $815,440Net Income 2023: $579,2832023

Highlighted filing

2023

Revenue$1,394,723
Expenses$815,440
Net Income$579,283
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 13, 2024
Return Version
2022v5.0
Gross Receipts
$1,394,723
Mission and Program Overview

Mission

To advance the knowledge and understanding of the masonic mission.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$49,246,467$54,621,899▲ $5,375,432
Land, Buildings, and Equipment, Net$539,312$520,477▼ $18,835
Savings and Temporary Cash Investments$134,488$511,196▲ $376,708
Other Notes and Loans Receivable, Net$326,500$320,500▼ $6,000
Cash and Non-Interest-Bearing Accounts$139,165$41,914▼ $97,251
Total Assets$50,385,932$56,015,986▲ $5,630,054
Liabilities
Accounts Payable and Accrued Expenses$2,739$4,298▲ $1,559
Total Liabilities$2,739$4,298▲ $1,559
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$50,383,193$56,011,688▲ $5,628,495
Total Net Assets Fund Balance$50,383,193$56,011,688▲ $5,628,495
Total Liabilities and Net Assets / Fund Balance$50,385,932$56,015,986▲ $5,630,054

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$508,698$868,314$1,377,012
Equipment$11,779$151,507$163,286
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Randolph StarksRegistrarPT$51,404$51,404

Board Members and Trustees

NameTitle
Terry BowmanSgig
Revenue and Support

Revenue Composition

Contributions and Grants
$130,589
Program Service Revenue
$0
Investment Income
$1,234,237
Other Revenue
$29,897
All Other Contributions
$1,789
Change in Net Assets
$579,283

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,394,723
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$5,050,198
Total Revenue per Audited Statements
$6,444,921
Total Revenue per Form 990
$1,394,723
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$562,839
Salaries, Compensation, and Employee Benefits$126,948
Grants and Similar Amounts Paid$125,653
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$182,571
Grants to Domestic Orgs---$125,653
Comp Disqual Persons---$66,081
Current Officers, Directors, Trustees, and Key Employees---$51,404
Depreciation Depletion---$48,506
Payments to Affiliates---$47,703
Conferences and Meetings---$46,102
Fees for Services Other---$43,779
Office Expenses---$32,418
Insurance---$19,385
Other Expenses---$16,970
Fees for Services Accounting---$14,925
Travel---$13,933
Payroll Taxes---$9,463
Advertising---$9,271
Information Technology---$2,781
Total Functional Expenses$0$0$0$815,440

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$815,440
Total Expenses per Audited Statements$815,440
Total Expenses per Form 990$815,440
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Donations - Foundation--Financial assistance.$49,583
Donations - Other Lodges and Club--Financial assistance.$41,169
Donations - Other Valleys--Financial assistance.Financial assistance.$31,500
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
No
Audit committee
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, Part VI, Section A, line 8A

This is private fraternal organization. It does not disclose information about the organization's activities to the general public.

Form 990, Part VI, Section A, line 8B

This is private fraternal organization. It does not disclose information about the organization's activities to the general public.

Form 990, Part VI, Section B, line 11B

The Form 990 is presented to the governing body for review. The review is conducted in conjuction with the meeting to review the annual audit. After approval of the audit and Form 990 is given, authorization is given to transmit the return electronically.

Form 990, Part VI, Section C, line 19

This is a private fraternal organization and it does not make this information public.

Filing and Contact Details

Filer

Filer Name
Ancient & Accepted Scottish Rite of
EIN
61-0207365
Phone
5025846185
Address
200 East Gray Street, Louisville, KY 40202-2012

Signing Officer

Name
Randolph Starks
Title
Registrar
Phone
5025846185
Signed
2024-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randolph Starks
Formed
1867
Legal Domicile
Ky
Voting Board Members
3
Independent Board Members
3
Employees
5
Volunteers
0

Preparer

Firm
Amick & Company PSC
Address
410 W Chestnut St Ste 237, Louisville, KY 40202-2323
Preparer
Gordon A Peterson
Phone
5025835381
Supplemental Narrative

Additional Explanations

Form 990 Part XII Line 1

There has been no change in the organization's accounting method from the previous year.

990 Part XII Line 2C

There has been no change in the organization's committee that assumes responsibility for oversite of the audit selection of an independent accountant from the previous year.

Financial Statement Notes

Part X, Line 2:

The Organization has analyzed tax positions taken for the current filing period. The Organization believes that income filings will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Organization's financial statements. Accordingly, the Organization has not recorded any reserves or reated accruals of interest and penalties as of June 30, 2022.

Raw XML Appendix325 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/GrantsToIndividualsInd00
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IRS990/GroupExemptionNum00095
IRS990/GroupReturnForAffiliatesInd00
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IRS990/IndoorTanningServicesInd00
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IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt049246467
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IRS990/IRPDocumentCnt00
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IRS990/MissionDesc0TO ADVANCE THE KNOWLEDGE AND UNDERSTANDING OF THE MASONIC MISSION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NondeductibleContributionsInd00
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IRS990/OtherExpensesGrp/Desc0ORIENT OF KENTUCKY
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization has analyzed tax positions taken for the current filing period. The Organization believes that income filings will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Organization's financial statements. Accordingly, the Organization has not recorded any reserves or reated accruals of interest and penalties as of June 30, 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1Financial assistance.
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2Financial assistance.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Donations - Other Valleys
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1Donations - Other Lodges and Club
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2Donations - Foundation
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0This is private fraternal organization. It does not disclose information about the organization's activities to the general public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1This is private fraternal organization. It does not disclose information about the organization's activities to the general public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Form 990 is presented to the governing body for review. The review is conducted in conjuction with the meeting to review the annual audit. After approval of the audit and Form 990 is given, authorization is given to transmit the return electronically.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THIS IS A PRIVATE FRATERNAL ORGANIZATION AND IT DOES NOT MAKE THIS INFORMATION PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4There has been no change in the organization's accounting method from the previous year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5There has been no change in the organization's committee that assumes responsibility for oversite of the audit selection of an independent accountant from the previous year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 Part XII Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5990 Part XII Line 2c
IRS990/SchoolOperatingInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0130589
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/TotalAmt0815440
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02739
IRS990/TotalLiabilitiesEOYAmt04298
IRS990/TotalLiabilitiesGrp/BOYAmt02739
IRS990/TotalLiabilitiesGrp/EOYAmt04298
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt050383193
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt056011688
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt051404
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01264134
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01394723
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt050385932
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt056015986
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt013933
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0200 East Gray Street
IRS990/USAddress/CityNm0Louisville
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040202
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Randolph Starks
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Registrar
ReturnHeader/BusinessOfficerGrp/PhoneNum05025846185
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ANCIENT & ACCEPTED SCOTTISH RITE OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0VALLEY OF LOUISVILLE & COORD BODIES
ReturnHeader/Filer/BusinessNameControlTxt0ANCI
ReturnHeader/Filer/EIN0610207365
ReturnHeader/Filer/PhoneNum05025846185
ReturnHeader/Filer/USAddress/AddressLine1Txt0200 East Gray Street
ReturnHeader/Filer/USAddress/CityNm0Louisville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd0402022012
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611222794
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Amick & Company PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0410 W Chestnut St Ste 237
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Louisville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0402022323
ReturnHeader/PreparerPersonGrp/PhoneNum05025835381
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Gordon A Peterson
ReturnHeader/ReturnTs02024-05-13T09:32:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Randolph
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Starks
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$56.0$0.00$56.0$1.39$0.82$0.58
2023Summary only. Only limited summary data is available for this year.$56.0$0.00$56.0$1.39$0.82$0.58
2022Summary only. Only limited summary data is available for this year.$50.4$0.00$50.4$1.82$0.79$1.03
2020Summary only. Only limited summary data is available for this year.$43.5$0.00$43.4$1.05$0.66$0.39
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.4$0.00$40.4$1.25$0.79$0.47
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.3$0.00$37.3$1.47$0.80$0.67
2016Detailed filing. Detailed filing data is available for this year.$33.4$0.00$33.4$1.04$1.05$0.01
2015Detailed filing. Detailed filing data is available for this year.$34.2$0.00$34.2$1.14$0.96$0.18
2014Summary only. Only limited summary data is available for this year.$33.7$0.00$33.7$4.07$0.82$3.25
2013Summary only. Only limited summary data is available for this year.$29.5$0.00$29.5$0.71$0.73$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.5$0.00$26.5$0.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.1$0.00$27.1$1.79
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.3$0.00$24.3$0.69