Civic Intelligence

Ancient & Accepted Scottish Rite of Freemasonrysouthern Jurisdictionu

990 • Fiscal year 2022 • EIN 61-0207365

Jul 01, 2021 to Jun 30, 2022 • 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.

2022 filings • $50M-$100M nonprofits • Source year 2022

Liabilities / Revenue

14th percentile

0.00x

Higher debt load relative to revenue than 14% of similar nonprofits.

2022 filings • $50M-$100M nonprofits • Source year 2022

Net Margin

89th percentile

57%

Higher net margin than 89% of similar nonprofits.

2022 filings • $50M-$100M nonprofits • Source year 2022

Top Officer Pay

19th percentile

$50,539

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2022 filings • $50M-$100M nonprofits • Source year 2022

Asset Growth

74th percentile

7.7%

Faster asset growth than 74% of similar nonprofits.

2022 filings • $50M-$100M nonprofits • Annualized from 2020 to 2022

Revenue Growth

83rd percentile

32%

Faster revenue growth than 83% of similar nonprofits.

2022 filings • $50M-$100M nonprofits • Annualized from 2020 to 2022

Assets

Flat

$50,385,932

Flat from 2022

Net Assets

Flat

$50,383,193

Flat from 2022

Liabilities

Flat

$2,739

Flat from 2022

Revenue

Flat

$1,824,898

Flat from 2022

Expenses

Flat

$793,038

Flat from 2022

Net Income

Flat

$1,031,860

Flat from 2022

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 2022: $50,385,932Liabilities 2022: $2,739Net Assets 2022: $50,383,1932022Assets 2023: $56,015,986Liabilities 2023: $4,298Net Assets 2023: $56,011,6882023

Highlighted filing

2022

Assets$50,385,932
Liabilities$2,739
Net Assets$50,383,193

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 2022: $1,824,898Expenses 2022: $793,038Net Income 2022: $1,031,8602022Revenue 2023: $1,394,723Expenses 2023: $815,440Net Income 2023: $579,2832023

Highlighted filing

2022

Revenue$1,824,898
Expenses$793,038
Net Income$1,031,860
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 13, 2024
Return Version
2021v4.2
Gross Receipts
$1,937,763
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$56,525,140$49,246,467▼ $7,278,673
Land, Buildings, and Equipment, Net$587,150$539,312▼ $47,838
Other Notes and Loans Receivable, Net$332,000$326,500▼ $5,500
Cash and Non-Interest-Bearing Accounts$137,470$139,165▲ $1,695
Savings and Temporary Cash Investments$330,946$134,488▼ $196,458
Total Assets$57,912,706$50,385,932▼ $7,526,774
Liabilities
Accounts Payable and Accrued Expenses$2,739$2,739→ $0
Total Liabilities$2,739$2,739→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$57,909,967$50,383,193▼ $7,526,774
Total Net Assets Fund Balance$57,909,967$50,383,193▼ $7,526,774
Total Liabilities and Net Assets / Fund Balance$57,912,706$50,385,932▼ $7,526,774

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$522,592$689,191$1,211,783
Equipment$16,720$146,566$163,286
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Randolph StarksRegistrarPT$50,539$50,539

Board Members and Trustees

NameTitle
Terry BowmanSgig
Revenue and Support

Revenue Composition

Contributions and Grants
$125,501
Program Service Revenue
$0
Investment Income
$1,674,724
Other Revenue
$24,673
All Other Contributions
$6,712
Change in Net Assets
$1,031,860

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,824,898
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,824,898
Total Revenue per Form 990
$1,824,898
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$584,057
Salaries, Compensation, and Employee Benefits$111,002
Grants and Similar Amounts Paid$97,979
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$162,060
Grants to Domestic Orgs---$97,979
Other Expenses---$92,845
Conferences and Meetings---$84,932
Other Salaries and Wages---$55,510
Payments to Affiliates---$52,098
Current Officers, Directors, Trustees, and Key Employees---$50,539
Depreciation Depletion---$47,838
Insurance---$38,403
Office Expenses---$37,683
Fees for Services Other---$26,226
Travel---$14,837
Fees for Services Accounting---$13,675
Advertising---$11,710
Payroll Taxes---$4,953
Information Technology---$1,750
Total Functional Expenses$0$0$0$793,038

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$799,542
Expenses per Audited Statements$793,038
Total Expenses per Form 990$793,038
Expenses Not Reported on Form 990$6,504
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Donations - Other Valleys--Financial assistance.Financial assistance.$45,000
Donations - Foundation--Financial assistance.$26,981
Donations - Other Lodges and Club--Financial assistance.$25,998
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
4
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

The organization uses the modified cash basis of accounting. There is no change from prior years.

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 Appendix328 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/AdvertisingGrp/TotalAmt011710
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt097979
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0400000
IRS990/GrossReceiptsAmt01937763
IRS990/GroupExemptionNum00095
IRS990/GroupReturnForAffiliatesInd00
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IRS990/IndoorTanningServicesInd00
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IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt056525140
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IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0835757
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0587150
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IRS990/LoanOutstandingInd00
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IRS990/MoreThan5000KToIndividualsInd00
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IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NondeductibleContributionsInd00
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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/CashGrantAmt226981
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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
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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/ExplanationTxt4The organization uses the modified cash basis of accounting. There is no change from prior years.
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
IRS990/SignificantChangeInd00
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IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt057912706
IRS990/TotalAssetsEOYAmt050385932
IRS990/TotalAssetsGrp/BOYAmt057912706
IRS990/TotalAssetsGrp/EOYAmt050385932
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0125501
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/TotalAmt0793038
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02739
IRS990/TotalLiabilitiesEOYAmt02739
IRS990/TotalLiabilitiesGrp/BOYAmt02739
IRS990/TotalLiabilitiesGrp/EOYAmt02739
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt057909967
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt050383193
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt050539
IRS990/TotalRevenueGrp/ExclusionAmt01387589
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0311808
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01824898
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt057912706
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt050385932
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt014837
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/TrustedCustomerCd03
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/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/ReturnTs02024-05-13T15:19:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Randolph
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Starks
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$56.0$0.00$56.0$1.39$0.82$0.58
2022Detailed filing. Detailed filing data is available for this year.$50.4$0.00$50.4$1.82$0.79$1.03
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