Civic Intelligence

Ancient and Accepted Scottish Rite of Free Masonry Valley of Reno

990 • Fiscal year 2022 • EIN 88-0022858

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

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

94th percentile

0.09x

Higher debt load relative to assets than 94% of similar nonprofits.

2022 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

98th percentile

1.43x

Higher debt load relative to revenue than 98% of similar nonprofits.

2022 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2022

Net Margin

50th percentile

4.7%

Higher net margin than 50% of similar nonprofits.

2022 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

88th percentile

$8,240

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 13.9% of source-year revenue.

2022 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2022

Asset Growth

42nd percentile

-9.0%

Faster asset growth than 42% of similar nonprofits.

2022 filings • 501(c)10 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

29th percentile

-35%

Faster revenue growth than 29% of similar nonprofits.

2022 filings • 501(c)10 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$993,754

Down $98,872 (-9.0%) from 2021

Net Assets

Down

$908,858

Down $99,744 (-9.9%) from 2021

Liabilities

Up

$84,896

Up $872 (+1.0%) from 2021

Revenue

Down

$59,492

Down $31,706 (-35%) from 2021

Expenses

Down

$56,714

Down $4,157 (-6.8%) from 2021

Net Income

Down

$2,778

Down $27,549 (-91%) from 2021

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

2022

Assets$993,754
Liabilities$84,896
Net Assets$908,858

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

2022

Revenue$59,492
Expenses$56,714
Net Income$2,778
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$59,637
Mission and Program Overview

Mission

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

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$517,345▲ $184,303
Investments in Publicly Traded Securities$496,569$393,737▼ $102,832
Cash and Non-Interest-Bearing Accounts$68,662$41,336▼ $27,326
Savings and Temporary Cash Investments$191,173$38,301▼ $152,872
Inventories for Sale or Use$3,180$3,035▼ $145
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,092,626$993,754▼ $98,872
Liabilities
Other Liabilities$44,564$44,592▲ $28
Accounts Payable and Accrued Expenses$19,135$23,039▲ $3,904
Deferred Revenue$20,325$17,265▼ $3,060
Total Liabilities$84,024$84,896▲ $872
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$932,024$829,518▼ $102,506
Net Assets With Donor Restrictions$76,578$79,340▲ $2,762
Total Net Assets Fund Balance$1,008,602$908,858▼ $99,744
Total Liabilities and Net Assets / Fund Balance$1,092,626$993,754▼ $98,872

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$99,445$99,445
Other Securities$517,345--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$76,578$3,562-$800$79,340
2021$72,662$4,916-$1,000$76,578
2020$64,852$9,010-$1,200$72,662
2019$62,713$6,161-$4,022$64,852
2018$61,567$3,899-$2,753$62,713
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
$812
Program Service Revenue
$31,678
Investment Income
$25,947
Other Revenue
$1,055
All Other Contributions
$812
Change in Net Assets
$2,778
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$46,378
Salaries, Compensation, and Employee Benefits$9,536
Grants and Similar Amounts Paid$800
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting---$13,714
Payments to Affiliates---$12,210
Current Officers, Directors, Trustees, and Key Employees---$8,240
Office Expenses---$8,047
Occupancy---$4,800
Conferences and Meetings---$4,300
Insurance---$3,307
Payroll Taxes---$1,296
Grants to Domestic Individuals---$800
Total Functional Expenses$0$0$0$56,714
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
Deferred Liabilities$44,592
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 B, 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 statements. Form 990 is approved by executive officers and filed.

Form 990, Part VI, Section B, 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, Part VI, Section C, 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
Phone
7753221933
Address
40 W FIRST STREET, RENO, NV 89501

Signing Officer

Name
H Wayne Kingsley
Title
Secretary
Phone
7753221933
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
H Wayne Kingsley
Formed
1927
Legal Domicile
Nv
Voting Board Members
8
Independent Board Members
7
Employees
1
Volunteers
0

Preparer

Firm
Pangborn & Co Ltd
Address
924 SOUTH VIRGINIA ST, RENO, NV 89502
Preparer
Michel P Aurnague CPA
Phone
7753281040
Raw XML Appendix383 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/ScheduleORequiredInd01
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 STATEMENTS. 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, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
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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/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0RENTS PAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0RENO MASONIC TEMPLE ASSOCIATION 40 W 1ST ST RENO NV 89502
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0K
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01092626
IRS990/TotalAssetsEOYAmt0993754
IRS990/TotalAssetsGrp/BOYAmt01092626
IRS990/TotalAssetsGrp/EOYAmt0993754
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0812
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt056714
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt084024
IRS990/TotalLiabilitiesEOYAmt084896
IRS990/TotalLiabilitiesGrp/BOYAmt084024
IRS990/TotalLiabilitiesGrp/EOYAmt084896
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01008602
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0908858
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt031678
IRS990/TotalReportableCompFromOrgAmt08240
IRS990/TotalRevenueGrp/ExclusionAmt025947
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt032733
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt059492
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01092626
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0993754
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt040 W FIRST STREET
IRS990/USAddress/CityNm0RENO
IRS990/USAddress/StateAbbreviationCd0NV
IRS990/USAddress/ZIPCd089501
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0RENOSCOTTISHRITE.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0H WAYNE KINGSLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum07753221933
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ANCIENT AND ACCEPTED SCOTTISH RITE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF FREE MASONRY VALLEY OF RENO
ReturnHeader/Filer/BusinessNameControlTxt0ANCI
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ReturnHeader/Filer/PhoneNum07753221933
ReturnHeader/Filer/USAddress/AddressLine1Txt040 W FIRST STREET
ReturnHeader/Filer/USAddress/CityNm0RENO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NV
ReturnHeader/Filer/USAddress/ZIPCd089501
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0880188093
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PANGBORN & CO LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0924 SOUTH VIRGINIA ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RENO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd089502
ReturnHeader/PreparerPersonGrp/PhoneNum07753281040
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHEL P AURNAGUE CPA
ReturnHeader/ReturnTs02023-11-15T16:33:45-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0H
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WAYNE KINGSLEY
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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