Civic Intelligence

Ancient and Accepted Scottish Rite of Free Masonry Valley of Reno

990 • Fiscal year 2014 • EIN 88-0022858

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 31, 2015

40 W First StreetReno, NV 89501

(775) 322-1933

Siviq Scores

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

Liabilities / Assets

87th percentile

0.08x

Higher debt load relative to assets than 87% of similar nonprofits.

2014 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

93rd percentile

0.90x

Higher debt load relative to revenue than 93% of similar nonprofits.

2014 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2014

Net Margin

55th percentile

10%

Higher net margin than 55% of similar nonprofits.

2014 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

84th percentile

$8,240

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

2014 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2014

Asset Growth

48th percentile

0.8%

Faster asset growth than 48% of similar nonprofits.

2014 filings • 501(c)10 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

68th percentile

19%

Faster revenue growth than 68% of similar nonprofits.

2014 filings • 501(c)10 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$946,353

Up $7,199 (+0.8%) from 2013

Net Assets

Up

$871,555

Up $9,370 (+1.1%) from 2013

Liabilities

Down

$74,798

Down $2,171 (-2.8%) from 2013

Revenue

Up

$83,187

Up $13,173 (+19%) from 2013

Expenses

Up

$74,709

Up $7,368 (+11%) from 2013

Net Income

Up

$8,478

Up $5,805 (+217%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $916,702Liabilities 2010: $70,246Net Assets 2010: $846,4562010Assets 2011: $919,895Liabilities 2011: $75,901Net Assets 2011: $843,9942011Assets 2012: $918,860Liabilities 2012: $66,732Net Assets 2012: $852,1282012Assets 2013: $939,154Liabilities 2013: $76,969Net Assets 2013: $862,1852013Assets 2014: $946,353Liabilities 2014: $74,798Net Assets 2014: $871,5552014Assets 2015: $934,379Liabilities 2015: $72,777Net Assets 2015: $861,6022015Assets 2016: $958,544Liabilities 2016: $77,702Net Assets 2016: $880,8422016Assets 2017: $958,167Liabilities 2017: $78,365Net Assets 2017: $879,8022017Assets 2018: $927,706Liabilities 2018: $78,412Net Assets 2018: $849,2942018Assets 2019: $990,801Liabilities 2019: $84,495Net Assets 2019: $906,3062019Assets 2020: $996,384Liabilities 2020: $81,688Net Assets 2020: $914,6962020Assets 2021: $1,092,626Liabilities 2021: $84,024Net Assets 2021: $1,008,6022021Assets 2022: $993,754Liabilities 2022: $84,896Net Assets 2022: $908,8582022Assets 2023: $1,031,650Liabilities 2023: $96,067Net Assets 2023: $935,5832023Assets 2024: $1,051,703Liabilities 2024: $61,578Net Assets 2024: $990,1252024Assets 2025: $1,081,935Liabilities 2025: $50,711Net Assets 2025: $1,031,2242025

Highlighted filing

2014

Assets$946,353
Liabilities$74,798
Net Assets$871,555

Operations Trend

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

$100K$50K$0-$50KExpenses 2010: $66,6052010Expenses 2011: $70,9022011Revenue 2012: $73,349Expenses 2012: $71,944Net Income 2012: $1,4052012Revenue 2013: $70,014Expenses 2013: $67,341Net Income 2013: $2,6732013Revenue 2014: $83,187Expenses 2014: $74,709Net Income 2014: $8,4782014Revenue 2015: $59,749Expenses 2015: $66,299Net Income 2015: -$6,5502015Revenue 2016: $66,518Expenses 2016: $66,647Net Income 2016: -$1292016Revenue 2017: $69,118Expenses 2017: $69,677Net Income 2017: -$5592017Revenue 2018: $67,137Expenses 2018: $64,461Net Income 2018: $2,6762018Revenue 2019: $72,937Expenses 2019: $68,129Net Income 2019: $4,8082019Revenue 2020: $50,900Expenses 2020: $50,430Net Income 2020: $4702020Revenue 2021: $91,198Expenses 2021: $60,871Net Income 2021: $30,3272021Revenue 2022: $59,492Expenses 2022: $56,714Net Income 2022: $2,7782022Revenue 2023: $62,954Expenses 2023: $61,925Net Income 2023: $1,0292023Revenue 2024: $85,241Expenses 2024: $53,858Net Income 2024: $31,3832024Revenue 2025: $79,461Expenses 2025: $70,411Net Income 2025: $9,0502025

Highlighted filing

2014

Revenue$83,187
Expenses$74,709
Net Income$8,478
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 31, 2015
Return Version
2014v5.0
Gross Receipts
$83,379
Mission and Program Overview

Mission

Domestic fraternal order which is devoted to religious, charitable, scientific, literary, educational and fraternal purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$333,042$333,042→ $0
Savings and Temporary Cash Investments$346,053$322,212▼ $23,841
Investments in Publicly Traded Securities$203,566$229,899▲ $26,333
Cash and Non-Interest-Bearing Accounts$51,398$51,792▲ $394
Land, Buildings, and Equipment, Net-$5,478-
Inventories for Sale or Use$4,995$3,770▼ $1,225
Accounts Receivable$100--
Total Assets$939,154$946,353▲ $7,199
Other Assets Total-$160-
Liabilities
Other Liabilities$41,969$41,301▼ $668
Deferred Revenue$22,791$21,958▼ $833
Accounts Payable and Accrued Expenses$12,209$11,539▼ $670
Total Liabilities$76,969$74,798▼ $2,171
Net Assets / Fund Balance
Unrestricted Net Assets$810,684$818,650▲ $7,966
Permanently Rstr Net Assets$47,320$48,920▲ $1,600
Temporarily Rstr Net Assets$4,181$3,985▼ $196
Total Net Assets Fund Balance$862,185$871,555▲ $9,370
Total Liabilities and Net Assets / Fund Balance$939,154$946,353▲ $7,199

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,478$93,966$99,444
Other Securities$333,042--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$51,501$4,164-$2,760$52,905
2013$50,769$2,332-$1,600$51,501
2012$45,395$6,974-$1,600$50,769
2011$44,171$3,597-$2,373$45,395
2010$45,118$2,216-$3,163$44,171
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
H Wayne KingsleySecretaryPT$8,240$8,240

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,564
Program Service Revenue
$55,684
Investment Income
$23,691
Other Revenue
$1,248
All Other Contributions
$2,564
Change in Net Assets
$8,478
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$62,365
Salaries, Compensation, and Employee Benefits$9,584
Grants and Similar Amounts Paid$2,760
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$12,352
Payments to Affiliates---$11,540
Other Salaries and Wages---$8,240
Office Expenses---$6,524
Occupancy---$4,800
Fees for Services Accounting---$3,000
Grants to Domestic Orgs---$2,760
Payroll Taxes---$1,344
Insurance---$1,008
Other Expenses---$565
Depreciation Depletion---$138
Total Functional Expenses$0$0$0$74,709
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Life Membership Deposits$32,850
Other$7,559
Knight of St Andrew Membership$892
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
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

Executive officers meet with certified public accountant to review form 990 for completeness and accuracy. The form 990 is reconciled to annual financial statemetns. Form 990 is approved by executive officers and filed.

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

Each officer, trustee and member must disclose to the sovereign grand inspector general any financial, interest that could give rise to conflicts of interest and shall affirm in writing to the sovereign grand inspector general that all disclosures have been made. The sovereign grand inspector general is required to make the same disclosure.

Form 990, Page 6, Part VI, Line 19

The organization can make certain information available upon written request.

Filing and Contact Details

Filer

Filer Name
Ancient and Accepted Scottish Rite
EIN
88-0022858
Address
40 W FIRST STREET, RENO, NV 89501

Signing Officer

Name
H Wayne Kingsley
Title
Secretary
Signed
2015-08-31
Discuss with paid preparer
Yes

Organization Details

Formed
1927
Legal Domicile
Nv
Voting Board Members
8
Independent Board Members
7
Employees
1

Preparer

Firm
Pangborn & Co Ltd
Address
924 S VIRGINIA STREET, RENO, NV 89502-2416
Preparer
Michel P Aurnague CPA
Phone
7753281040
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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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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt02373
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt045118
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt02216
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt044171
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt03163
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt05478
IRS990ScheduleD/EquipmentGrp/DepreciationAmt093966
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt099444
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt032850
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17559
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2892
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LIFE MEMBERSHIP DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2KNIGHT OF ST ANDREW MEMBERSHIP
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0333042
IRS990ScheduleD/OtherSecuritiesGrp/Desc0RENO MASONIC TEMPLE ASSOCIATION
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.92000
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.08000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05478
IRS990ScheduleD/TotalBookValueSecuritiesAmt0333042
IRS990ScheduleD/TotalLiabilityAmt041301
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXECUTIVE OFFICERS MEET WITH CERTIFIED PUBLIC ACCOUNTANT TO REVIEW FORM 990 FOR COMPLETENESS AND ACCURACY. THE FORM 990 IS RECONCILED TO ANNUAL FINANCIAL STATEMETNS. FORM 990 IS APPROVED BY EXECUTIVE OFFICERS AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH OFFICER, TRUSTEE AND MEMBER MUST DISCLOSE TO THE SOVEREIGN GRAND INSPECTOR GENERAL ANY FINANCIAL, INTEREST THAT COULD GIVE RISE TO CONFLICTS OF INTEREST AND SHALL AFFIRM IN WRITING TO THE SOVEREIGN GRAND INSPECTOR GENERAL THAT ALL DISCLOSURES HAVE BEEN MADE. THE SOVEREIGN GRAND INSPECTOR GENERAL IS REQUIRED TO MAKE THE SAME DISCLOSURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION CAN MAKE CERTAIN INFORMATION AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SUPREME COUNCIL 33 AASR SJ USA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0530152875
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FRATERNAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01733 16TH STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WASHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020009
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/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt04181
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt03985
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0939154
IRS990/TotalAssetsEOYAmt0946353
IRS990/TotalAssetsGrp/BOYAmt0939154
IRS990/TotalAssetsGrp/EOYAmt0946353
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02564
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt074709
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt076969
IRS990/TotalLiabilitiesEOYAmt074798
IRS990/TotalLiabilitiesGrp/BOYAmt076969
IRS990/TotalLiabilitiesGrp/EOYAmt074798
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0862185
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0871555
IRS990/TotalProgramServiceRevenueAmt055684
IRS990/TotalReportableCompFromOrgAmt08240
IRS990/TotalRevenueGrp/ExclusionAmt023691
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt056932
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt083187
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0939154
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0946353
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0810684
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0818650
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0H WAYNE KINGSLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ANCIENT AND ACCEPTED SCOTTISH RITE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF FREE MASONRY VALLEY OF RENO
ReturnHeader/Filer/BusinessNameControlTxt0ANCI
ReturnHeader/Filer/EIN0880022858
ReturnHeader/Filer/USAddress/AddressLine1Txt040 W FIRST STREET
ReturnHeader/Filer/USAddress/CityNm0RENO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NV
ReturnHeader/Filer/USAddress/ZIPCd089501
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0880188093
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PANGBORN & CO LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0924 S VIRGINIA STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RENO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0895022416
ReturnHeader/PreparerPersonGrp/PhoneNum07753281040
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHEL P AURNAGUE CPA
ReturnHeader/ReturnTs02015-09-01T15:04:36-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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.$1.08$0.05$1.03$0.08$0.07$0.01
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.06$0.99$0.09$0.05$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.03$0.10$0.94$0.06$0.06$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.99$0.08$0.91$0.06$0.06$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.09$0.08$1.01$0.09$0.06$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.00$0.08$0.91$0.05$0.05$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.99$0.08$0.91$0.07$0.07$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.93$0.08$0.85$0.07$0.06$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.96$0.08$0.88$0.07$0.07$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.96$0.08$0.88$0.07$0.07$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.93$0.07$0.86$0.06$0.07$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.95$0.07$0.87$0.08$0.07$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.94$0.08$0.86$0.07$0.07$0.00
2012Summary only. Only limited summary data is available for this year.$0.92$0.07$0.85$0.07$0.07$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.08$0.84$0.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.07$0.85$0.07