Civic Intelligence

Ancient & Accepted Scottish Rite of Valley of Lubbock & Coord Bodies

990 • Fiscal year 2017 • EIN 75-1375461

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 25, 2018

1101 70th StLubbock, TX 79412

(806) 747-3268

Siviq Scores

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

Liabilities / Assets

54th percentile

0.00x

Higher debt load relative to assets than 54% of similar nonprofits.

2017 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.02x

Higher debt load relative to revenue than 56% of similar nonprofits.

2017 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2017

Net Margin

12th percentile

-37%

Higher net margin than 12% of similar nonprofits.

2017 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

33rd percentile

1.9%

Faster asset growth than 33% of similar nonprofits.

2017 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

78th percentile

56%

Faster revenue growth than 78% of similar nonprofits.

2017 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$2,783,850

Up $53,013 (+1.9%) from 2016

Net Assets

Up

$2,780,434

Up $59,758 (+2.2%) from 2016

Liabilities

Down

$3,416

Down $6,745 (-66%) from 2016

Revenue

Up

$218,432

Up $78,063 (+56%) from 2016

Expenses

Down

$300,267

Down $56,075 (-16%) from 2016

Net Income

Up

-$81,835

Up $134,138 (+62%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,751,255Liabilities 2011: $73,640Net Assets 2011: $2,677,6152011Assets 2012: $2,870,242Liabilities 2012: $68,601Net Assets 2012: $2,801,6412012Assets 2013: $2,986,259Liabilities 2013: $58,015Net Assets 2013: $2,928,2442013Assets 2014: $2,971,911Liabilities 2014: $59,032Net Assets 2014: $2,912,8792014Assets 2015: $2,802,632Liabilities 2015: $42,743Net Assets 2015: $2,759,8892015Assets 2016: $2,730,837Liabilities 2016: $10,161Net Assets 2016: $2,720,6762016Assets 2017: $2,783,850Liabilities 2017: $3,416Net Assets 2017: $2,780,4342017Assets 2018: $2,589,575Liabilities 2018: $1,891Net Assets 2018: $2,587,6842018Assets 2019: $2,717,321Liabilities 2019: $1,738Net Assets 2019: $2,715,5832019Assets 2020: $2,688,460Liabilities 2020: $3,745Net Assets 2020: $2,684,7152020Assets 2021: $2,756,883Liabilities 2021: $2,230Net Assets 2021: $2,754,6532021Assets 2022: $2,450,285Liabilities 2022: $3,116Net Assets 2022: $2,447,1692022Assets 2023: $2,499,921Liabilities 2023: $2,401Net Assets 2023: $2,497,5202023Assets 2024: $2,521,441Liabilities 2024: $141Net Assets 2024: $2,521,3002024Assets 2025: $2,554,397Liabilities 2025: $1,000Net Assets 2025: $2,553,3972025

Highlighted filing

2017

Assets$2,783,850
Liabilities$3,416
Net Assets$2,780,434

Operations Trend

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

$600K$400K$200K$0-$200K-$400KRevenue 2011: $239,490Expenses 2011: $259,436Net Income 2011: -$19,9462011Revenue 2012: $294,690Expenses 2012: $216,248Net Income 2012: $78,4422012Revenue 2013: $237,206Expenses 2013: $243,343Net Income 2013: -$6,1372013Revenue 2014: $272,335Expenses 2014: $265,632Net Income 2014: $6,7032014Revenue 2015: $242,155Expenses 2015: $275,985Net Income 2015: -$33,8302015Revenue 2016: $140,369Expenses 2016: $356,342Net Income 2016: -$215,9732016Revenue 2017: $218,432Expenses 2017: $300,267Net Income 2017: -$81,8352017Revenue 2018: $357,290Expenses 2018: $288,867Net Income 2018: $68,4232018Revenue 2019: $403,147Expenses 2019: $275,248Net Income 2019: $127,8992019Revenue 2020: $218,067Expenses 2020: $248,935Net Income 2020: -$30,8682020Revenue 2021: $332,845Expenses 2021: $262,907Net Income 2021: $69,9382021Revenue 2022: $101,390Expenses 2022: $408,874Net Income 2022: -$307,4842022Revenue 2023: $317,748Expenses 2023: $267,397Net Income 2023: $50,3512023Revenue 2024: $264,955Expenses 2024: $241,175Net Income 2024: $23,7802024Revenue 2025: $313,934Expenses 2025: $281,837Net Income 2025: $32,0972025

Highlighted filing

2017

Revenue$218,432
Expenses$300,267
Net Income-$81,835
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 25, 2018
Return Version
2017v2.2
Gross Receipts
$487,459
Mission and Program Overview

Mission

Providing medical and learning assistance

Providing medical and learning assistance.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,448,242$1,645,078▲ $196,836
Other Notes and Loans Receivable, Net$1,100,784$1,020,044▼ $80,740
Savings and Temporary Cash Investments$132,846$65,716▼ $67,130
Cash and Non-Interest-Bearing Accounts$27,573$10,334▼ $17,239
Land, Buildings, and Equipment, Net$4,189$3,475▼ $714
Inventories for Sale or Use$2,203$2,203→ $0
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,730,837$2,783,850▲ $53,013
Other Assets Total$15,000$37,000▲ $22,000
Liabilities
Accounts Payable and Accrued Expenses$10,161$3,416▼ $6,745
Total Liabilities$10,161$3,416▼ $6,745
Net Assets / Fund Balance
Unrestricted Net Assets$2,720,676$2,780,434▲ $59,758
Total Net Assets Fund Balance$2,720,676$2,780,434▲ $59,758
Total Liabilities and Net Assets / Fund Balance$2,730,837$2,783,850▲ $53,013

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,475$60,276$63,751
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gary ArmstrongSecretaryFT$17,500$17,500

Board Members and Trustees

NameTitle
Wes CampbellChairman
David MelearDirector
James AbbottDirector
Judge RisleyDirector
Ray CopelandDirector
Rolan PirtleDirector
Marvin PorrAlmoner
Larry MassingillCo Treasurer
Adam WalkerLegal Advisor
Stephen F CrossPersonal Rep
Norman AllenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$68,858
Program Service Revenue
$0
Investment Income
$105,915
Other Revenue
$43,659
All Other Contributions
$1,825
Change in Net Assets
$-81,835
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$209,749
Salaries, Compensation, and Employee Benefits$90,518
Total Fundraising Expense$611
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$120,000--$120,000
Other Salaries and Wages$65,570--$65,570
Current Officers, Directors, Trustees, and Key Employees---$17,500
All Other Expenses$14,800$1,265$611$16,676
Payroll Taxes$7,448--$7,448
Other Expenses$8,853$5,126-$5,126
Office Expenses-$4,133-$4,133
Insurance$4,088--$4,088
Fees for Services Accounting$2,500--$2,500
Depreciation Depletion---$714
Travel$642--$642
Advertising$500--$500
Total Functional Expenses$270,918$10,524$611$300,267
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Ancient & Accepted Scottish Rite of
EIN
75-1375461
Phone
8067473268
Address
1101 70TH ST, LUBBOCK, TX 79412

Signing Officer

Name
Larry Massingill
Title
Co Treasurer
Signed
2018-07-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen F Cross
Legal Domicile
TX
Voting Board Members
12
Independent Board Members
11
Employees
3

Preparer

Firm
Norman W Allen PC
Address
12409 Quaker Ave, Lubbock, TX 79424
Preparer
Norman Allen CPA
Phone
8065686970
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Unrealized gain on investments = $141593

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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt03579
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt03579
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0120000
IRS990/OccupancyGrp/TotalAmt0120000
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04133
IRS990/OfficeExpensesGrp/TotalAmt04133
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt015000
IRS990/OtherAssetsTotalGrp/EOYAmt037000
IRS990/OtherChangesInNetAssetsAmt0141593
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0DUES-SUPREME COUNCIL
IRS990/OtherExpensesGrp/Desc1OFFICE MAINTENANCE
IRS990/OtherExpensesGrp/Desc2MEETING EXPENSE
IRS990/OtherExpensesGrp/Desc3Printing and Publications
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05126
IRS990/OtherExpensesGrp/ProgramServicesAmt029191
IRS990/OtherExpensesGrp/ProgramServicesAmt117326
IRS990/OtherExpensesGrp/ProgramServicesAmt28853
IRS990/OtherExpensesGrp/TotalAmt029191
IRS990/OtherExpensesGrp/TotalAmt117326
IRS990/OtherExpensesGrp/TotalAmt28853
IRS990/OtherExpensesGrp/TotalAmt35126
IRS990/OtherRevenueMiscGrp/BusinessCd0561000
IRS990/OtherRevenueMiscGrp/Desc0ADMINISTRATIVE FEES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt040080
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt040080
IRS990/OtherRevenueTotalAmt040080
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt065570
IRS990/OtherSalariesAndWagesGrp/TotalAmt065570
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt01100784
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt01020044
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt07448
IRS990/PayrollTaxesGrp/TotalAmt07448
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0STEPHEN F CROSS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt075345
IRS990/PYInvestmentIncomeAmt028690
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0295800
IRS990/PYOtherRevenueAmt036334
IRS990/PYRevenuesLessExpensesAmt0-215973
IRS990/PYSalariesCompEmpBnftPaidAmt060542
IRS990/PYTotalExpensesAmt0356342
IRS990/PYTotalRevenueAmt0140369
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-81835
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0132846
IRS990/SavingsAndTempCashInvstGrp/EOYAmt065716
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03475
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt060276
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt063751
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03475
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNREALIZED GAIN ON INVESTMENTS = $141593
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SCOTTISH RITE LEARNING CENTER OF W TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1LUBBOCK SCOTTISH RITE BUILDING CORP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0237386046
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1205381315
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0REMEDIAL TRAINING FOR DYSLEXIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1REAL ESTATE OWNERSHIP FOR NON-PROFIT USE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0170(B)(1)(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01101 70TH ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11101 70TH ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LUBBOCK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1LUBBOCK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd079412
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd179412
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02730837

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.55$0.00$2.55$0.31$0.28$0.03
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.52$0.00$2.52$0.26$0.24$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.00$2.50$0.32$0.27$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.45$0.00$2.45$0.10$0.41$0.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.76$0.00$2.75$0.33$0.26$0.07
2020Detailed filing. Detailed filing data is available for this year.$2.69$0.00$2.68$0.22$0.25$0.03
2019Summary only. Only limited summary data is available for this year.$2.72$0.00$2.72$0.40$0.28$0.13
2018Detailed filing. Detailed filing data is available for this year.$2.59$0.00$2.59$0.36$0.29$0.07
2017Detailed filing. Detailed filing data is available for this year.$2.78$0.00$2.78$0.22$0.30$0.08
2016Detailed filing. Detailed filing data is available for this year.$2.73$0.01$2.72$0.14$0.36$0.22
2015Detailed filing. Detailed filing data is available for this year.$2.80$0.04$2.76$0.24$0.28$0.03
2014Summary only. Only limited summary data is available for this year.$2.97$0.06$2.91$0.27$0.27$0.01
2013Summary only. Only limited summary data is available for this year.$2.99$0.06$2.93$0.24$0.24$0.01
2012Summary only. Only limited summary data is available for this year.$2.87$0.07$2.80$0.29$0.22$0.08
2011Summary only. Only limited summary data is available for this year.$2.75$0.07$2.68$0.24$0.26$0.02