Civic Intelligence

Ancient & Accepted Scottish Rite of the Valley of Spokane and Coordinated Bodies

990 • Fiscal year 2016 • EIN 91-0401450

Jan 01, 2016 to Dec 31, 2016 • Filed on May 25, 2017

157 South Howard Street No 311Spokane, WA 99201-4421

(509) 624-5491

Siviq Scores

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

Liabilities / Assets

79th percentile

0.02x

Higher debt load relative to assets than 79% of similar nonprofits.

2016 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

82nd percentile

0.18x

Higher debt load relative to revenue than 82% of similar nonprofits.

2016 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2016

Net Margin

12th percentile

-76%

Higher net margin than 12% of similar nonprofits.

2016 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

67th percentile

$2,400

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2016 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2016

Asset Growth

11th percentile

-7.9%

Faster asset growth than 11% of similar nonprofits.

2016 filings • 501(c)10 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

7th percentile

-62%

Faster revenue growth than 7% of similar nonprofits.

2016 filings • 501(c)10 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$512,771

Down $43,860 (-7.9%) from 2015

Net Assets

Down

$500,852

Down $44,083 (-8.1%) from 2015

Liabilities

Up

$11,919

Up $223 (+1.9%) from 2015

Revenue

Down

$65,916

Down $109,499 (-62%) from 2015

Expenses

Up

$116,200

Up $11,728 (+11%) from 2015

Net Income

Down

-$50,284

Down $121,227 (-171%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $521,444Liabilities 2011: $29,102Net Assets 2011: $492,3422011Assets 2012: $498,084Liabilities 2012: $22,5232012Assets 2013: $495,623Liabilities 2013: $22,1862013Assets 2014: $515,898Liabilities 2014: $16,174Net Assets 2014: $499,7242014Assets 2015: $556,631Liabilities 2015: $11,696Net Assets 2015: $544,9352015Assets 2016: $512,771Liabilities 2016: $11,919Net Assets 2016: $500,8522016Assets 2017: $485,972Liabilities 2017: $1,0192017Assets 2018: $326,050Liabilities 2018: $11,060Net Assets 2018: $314,9902018Assets 2019: $325,089Liabilities 2019: $10,815Net Assets 2019: $314,2742019Assets 2020: $294,394Liabilities 2020: $13,919Net Assets 2020: $280,4752020Assets 2021: $363,006Liabilities 2021: $14,830Net Assets 2021: $348,1762021Assets 2022: $296,442Liabilities 2022: $10,943Net Assets 2022: $285,4992022Assets 2023: $339,530Liabilities 2023: $65Net Assets 2023: $339,4652023Assets 2024: $372,696Liabilities 2024: $0Net Assets 2024: $372,6962024

Highlighted filing

2016

Assets$512,771
Liabilities$11,919
Net Assets$500,852

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $64,464Expenses 2011: $114,200Net Income 2011: -$49,7362011Revenue 2012: $61,900Expenses 2012: $103,998Net Income 2012: -$42,0982012Revenue 2013: $57,029Expenses 2013: $101,520Net Income 2013: -$44,4912013Revenue 2014: $128,351Expenses 2014: $102,526Net Income 2014: $25,8252014Revenue 2015: $175,415Expenses 2015: $104,472Net Income 2015: $70,9432015Revenue 2016: $65,916Expenses 2016: $116,200Net Income 2016: -$50,2842016Revenue 2017: $73,251Expenses 2017: $117,728Net Income 2017: -$44,4772017Revenue 2018: $53,886Expenses 2018: $107,223Net Income 2018: -$53,3372018Revenue 2019: $62,636Expenses 2019: $110,598Net Income 2019: -$47,9622019Revenue 2020: $49,378Expenses 2020: $86,992Net Income 2020: -$37,6142020Revenue 2021: $116,252Expenses 2021: $66,010Net Income 2021: $50,2422021Revenue 2022: $52,625Expenses 2022: $65,023Net Income 2022: -$12,3982022Revenue 2023: $82,550Expenses 2023: $56,133Net Income 2023: $26,4172023Revenue 2024: $56,113Expenses 2024: $41,691Net Income 2024: $14,4222024

Highlighted filing

2016

Revenue$65,916
Expenses$116,200
Net Income-$50,284
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 25, 2017
Return Version
2016v3.0
Gross Receipts
$116,243
Mission and Program Overview

Mission

The Ancient & Accepted Scottish Rite of the Valley of Spokane and Coordinated Bodies (Scottish Rite) is a Masonic fraternal organization. It is the mission of the Scottish Rite to improve its members and enhance the community by teaching and emulating the principles of brotherly love, tolerance, charity, and truth while actively empbracing high social, moral, and spiritual values including fellowship, compassion, and dedication to God, family and country.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$473,585$434,333▼ $39,252
Land, Buildings, and Equipment, Net$74,062$74,062→ $0
Inventories for Sale or Use$0$2,860▲ $2,860
Cash and Non-Interest-Bearing Accounts$8,834$1,516▼ $7,318
Accounts Receivable$150$0▼ $150
Total Assets$556,631$512,771▼ $43,860
Liabilities
Deferred Revenue$10,619$11,555▲ $936
Accounts Payable and Accrued Expenses$1,077$364▼ $713
Total Liabilities$11,696$11,919▲ $223
Net Assets / Fund Balance
Unrestricted Net Assets$544,935$500,852▼ $44,083
Total Net Assets Fund Balance$544,935$500,852▼ $44,083
Total Liabilities and Net Assets / Fund Balance$556,631$512,771▼ $43,860

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$72,874$15,658$88,532
Land$1,188-$1,188
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Randy W GuegelSecretaryPT$2,400$2,400

Board Members and Trustees

NameTitle
William R HaedtDirector of Works
Gerald L GendreauAlmoner
RT Curly WernerAssistant Almoner
W Robert King IIAssistant Expert
I Merle IversonAssistant Tres / Ven Master
Carson M GemmillExpert
John R RobertsonJunior Warden
Charles S WetmoreMusician
Frederick L GrubbOrator
Roger B Nelson JrPersonal Rep / Rose Croix Funeral Team
Ryan K LeonardPrelate
Robert H LambethSenior Warden
Richard A HentzTreasurer
JM Mike BoggsTyler
Revenue and Support

Revenue Composition

Contributions and Grants
$33,266
Program Service Revenue
$0
Investment Income
$32,282
Other Revenue
$368
All Other Contributions
$6,228
Change in Net Assets
$-50,284
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$55,361
Salaries, Compensation, and Employee Benefits$44,187
Grants and Similar Amounts Paid$8,674
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$33,203
Occupancy---$28,836
Payments to Affiliates---$10,942
Grants to Domestic Individuals---$8,674
Benefits to Members---$7,978
Office Expenses---$4,748
Other Employee Benefits---$4,200
Payroll Taxes---$3,184
Current Officers, Directors, Trustees, and Key Employees---$2,400
Fees for Services Accounting---$1,450
Pension Plan Contributions---$1,200
Insurance---$1,137
Fees for Service Investment Mgmnt Fees---$1,135
Conferences and Meetings---$802
Information Technology---$607
Fees for Services Other---$420
Other Expenses---$104
Total Functional Expenses$0$0$0$116,200
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$360
Fundraising Direct Expenses$0
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
Yes
Backup withholding compliance
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

To become a Scottish Rite Mason, a potential member must be a Master Mason in good standing of a Lodge recognized by or in amity with the Conference of Grand Masters of North America, and have resided within the jurisdiction of the Lodge. All potential members are vetted and approval for membership ratified by majority vote of the executive council or general membership. All members must conform to the Articles of Incorporation and Bylaws of Supreme Counciol of the Scottish Rite and the Bylaws of the Lodge.

Form 990, Part VI, Section A, line 7A

The executive council is elected by majority vote of a quorum of the general membership in attendance at a duly scheduled stated meeting every two years. The last election was in November of 2015 with an effective date of January 1, 2016. The next election will be in November of 2017 with an effective date of January 1, 2018.

Form 990, Part VI, Section A, line 7B

The membership can pass any governing motion by majority vote.

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

The Form 990 was prepared by the independent accounting firm of SCHOEDEL & SCHOEDEL, Certified Public Accountants, PLLC based on information provided by the organization. Draft copies of the Lodge's Form 990 were first provided to the Lodge's bookkeeper and Secretary, who reviewed the Form 990 for accuracy and completeness. Any questions, concerns or issues raised by the bookkeeper and Secretary were addressed and any necessary revisions were made to the Form 990. The revised Form 990 was then provided to the executive council for its review and approval. Any additional questions, concerns, or issues raised by the executive council were addressed, and any necessary revisions were made to the Form 990. The final version of the Form 990 was reviewed, approved, and filed by the executive council.

Form 990, Part VI, Section B, line 12C

To ensure the Lodge operates in a manner consistent with its tax-exempt purposes and does not engage in activities that could jeopardize its tax-exempt status, the executive council conducts periodic reviews. The periodic reviews include, at a minimum, the following subjects: Whether the contractual arrangements with service providers and the services provided are reasonable, based on competent market and survey information, and the result of arm's length negotiation. Whether contractual arrangements with service providers and arrangements with other organizations conform to written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further tax-exempt purposes, and do not result in inurement, impermissible private benefit or in an excess benefit transaction. Whether any transaction conducted by the Lodge during the review period involves or could possibly give rise to a conflict of interest. If any potential conflicts of interest are identified, the transaction is investigated by the executive council to determine if a conflict of interest actually exists. If it is determined a conflict of interest exists, the executive council investigates alternatives to the proposed transaction or arrangement. After exercising due diligence, the executive council determines whether the Lodge can obtain, with reasonable efforts, a more advantageous transaction or arrangement with a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the executive council determines whether the transaction agreement or arrangement is in the Lodge's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination the executive council makes a decision as to whether to enter into the transaction agreement or arrangement. The minutes of the meeting reflect that the conflict disclosure was made to the executive council, the vote taken and, where applicable, the abstention from voting and participation by the interested party. Whenever possible, the minutes frame the decision of the executive council in such a way to provide guidance for consideration of future conflict of interest situations. a conflict of interest.

Form 990, Part VI, Section B, line 15

The secretary does receive a $200 per month stipend for services rendered. This is considered a nominal amount for the amount of time he spends on his official duties of overseeing the Lodge's activities. The stipend is not meant to be fair compensation for the amount of effort and responsibility required of the secretary.

Form 990, Part VI, Section C, line 19

The organizations' governing documents, financial information and Form 990 are available to the general public upon written request sent to Scottish Rite of Spokane Valley at: 157 South Howard Street, Suite 311 Spokane WA 99201

Filing and Contact Details

Filer

Filer Name
Ancient & Accepted Scottish Rite of the
EIN
91-0401450
Phone
5096245491
Address
157 South Howard Street No 311, Spokane, WA 99201-4421

Signing Officer

Name
Randy W Guegel
Title
Secretary
Phone
5096245491
Signed
2017-05-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randy W Guegel
Formed
1890
Legal Domicile
Wa
Voting Board Members
15
Independent Board Members
15
Employees
2
Volunteers
0

Preparer

Firm
Schoedel & Schoedel Cpas Pllc
Address
422 W RIVERSIDE AVE STE 1420, SPOKANE, WA 99201-0395
Preparer
Scott Opperud CPA
Phone
5097472158
Raw XML AppendixShowing 400 of 404 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01077
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0364
IRS990/AccountsReceivableGrp/BOYAmt0150
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0The Ancient & Accepted Scottish Rite of the Valley of Spokane and Coordinated Bodies (Scottish Rite) is a Masonic fraternal organization. It is the mission of the Scottish Rite to improve its members and enhance the community by teaching and emulating the principles of brotherly love, tolerance, charity, and truth while actively empbracing high social, moral, and spiritual values including fellowship, compassion, and dedication to God, family and country.
IRS990/AllOtherContributionsAmt06228
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt07978
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0The Organization
IRS990/BooksInCareOfDetail/PhoneNum05096245491
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0157 South Howard Street No 311
IRS990/BooksInCareOfDetail/USAddress/CityNm0Spokane
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0992014421
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt08834
IRS990/CashNonInterestBearingGrp/EOYAmt01516
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt02400
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt0802
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt07978
IRS990/CYContributionsGrantsAmt033266
IRS990/CYGrantsAndSimilarPaidAmt08674
IRS990/CYInvestmentIncomeAmt032282
IRS990/CYOtherExpensesAmt055361
IRS990/CYOtherRevenueAmt0368
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-50284
IRS990/CYSalariesCompEmpBnftPaidAmt044187
IRS990/CYTotalExpensesAmt0116200
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt065916
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt010619
IRS990/DeferredRevenueGrp/EOYAmt011555
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0Fraternal activities of the Ancient & Accepted Scottish Rite of the Valley of Spokane and Coordinated Bodies (Scottish Rite).
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt01450
IRS990/FeesForServicesOtherGrp/TotalAmt0420
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt01135
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt43.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt112.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt122.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt132.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt142.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/PersonNm0Roger B Nelson Jr
IRS990/Form990PartVIISectionAGrp/PersonNm1Randy W Guegel
IRS990/Form990PartVIISectionAGrp/PersonNm2Richard A Hentz
IRS990/Form990PartVIISectionAGrp/PersonNm3I Merle Iverson
IRS990/Form990PartVIISectionAGrp/PersonNm4Gerald L Gendreau
IRS990/Form990PartVIISectionAGrp/PersonNm5RT Curly Werner
IRS990/Form990PartVIISectionAGrp/PersonNm6JM Mike Boggs
IRS990/Form990PartVIISectionAGrp/PersonNm7Ryan K Leonard
IRS990/Form990PartVIISectionAGrp/PersonNm8Charles S Wetmore
IRS990/Form990PartVIISectionAGrp/PersonNm9William R Haedt
IRS990/Form990PartVIISectionAGrp/PersonNm10Robert H Lambeth
IRS990/Form990PartVIISectionAGrp/PersonNm11John R Robertson
IRS990/Form990PartVIISectionAGrp/PersonNm12Frederick L Grubb
IRS990/Form990PartVIISectionAGrp/PersonNm13Carson M Gemmill
IRS990/Form990PartVIISectionAGrp/PersonNm14W Robert King II
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0Personal Rep / Rose Croix Funeral Team
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Assistant Tres / Ven Master
IRS990/Form990PartVIISectionAGrp/TitleTxt4Almoner
IRS990/Form990PartVIISectionAGrp/TitleTxt5Assistant Almoner
IRS990/Form990PartVIISectionAGrp/TitleTxt6Tyler
IRS990/Form990PartVIISectionAGrp/TitleTxt7Prelate
IRS990/Form990PartVIISectionAGrp/TitleTxt8Musician
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director of Works
IRS990/Form990PartVIISectionAGrp/TitleTxt10Senior Warden
IRS990/Form990PartVIISectionAGrp/TitleTxt11Junior Warden
IRS990/Form990PartVIISectionAGrp/TitleTxt12Orator
IRS990/Form990PartVIISectionAGrp/TitleTxt13Expert
IRS990/Form990PartVIISectionAGrp/TitleTxt14Assistant Expert
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01890
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt0360
IRS990/GainOrLossGrp/SecuritiesAmt014306
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt08674
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt064633
IRS990/GrossReceiptsAmt0116243
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt015
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0607
IRS990/InsuranceGrp/TotalAmt01137
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt02860
IRS990/InvestmentIncomeGrp/ExclusionAmt017976
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt017976
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0473585
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0434333
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt015658
IRS990/LandBldgEquipBasisNetGrp/BOYAmt074062
IRS990/LandBldgEquipBasisNetGrp/EOYAmt074062
IRS990/LandBldgEquipCostOrOtherBssAmt089720
IRS990/LegalDomicileStateCd0WA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt050327
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt027038
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0The Ancient & Accepted Scottish Rite of the Valley of Spokane and Coordinated Bodies (Scottish Rite) is a Masonic fraternal organization. It is the mission of the Scottish Rite to improve its members and enhance the community by teaching and emulating the principles of brotherly love, tolerance, charity, and truth while actively empbracing high social, moral, and spiritual values including fellowship, compassion, and dedication to God, family and country.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0544935
IRS990/NetAssetsOrFundBalancesEOYAmt0500852
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt014306
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt014306
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0360
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0360
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt06201
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt028836
IRS990/OfficeExpensesGrp/TotalAmt04748
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04200
IRS990/OtherExpensesGrp/Desc0Storage
IRS990/OtherExpensesGrp/Desc1Telephone
IRS990/OtherExpensesGrp/Desc2Miscellaneous
IRS990/OtherExpensesGrp/TotalAmt03000
IRS990/OtherExpensesGrp/TotalAmt12180
IRS990/OtherExpensesGrp/TotalAmt2104
IRS990/OtherRevenueMiscGrp/BusinessCd0713990
IRS990/OtherRevenueMiscGrp/Desc0Other
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt08
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08
IRS990/OtherRevenueTotalAmt08
IRS990/OtherSalariesAndWagesGrp/TotalAmt033203
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt010942
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt03184
IRS990/PensionPlanContributionsGrp/TotalAmt01200
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Randy W Guegel
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0Through the Almoner program the Scottish Rite provides assistance to underprivelged individuals. The Almoners provide durable medical goods, assistance with utility bills and local transportation to those in need.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt05307
IRS990/PYContributionsGrantsAmt0151715
IRS990/PYGrantsAndSimilarPaidAmt05559
IRS990/PYInvestmentIncomeAmt021957
IRS990/PYOtherExpensesAmt056680
IRS990/PYOtherRevenueAmt01743
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt070943
IRS990/PYSalariesCompEmpBnftPaidAmt036926
IRS990/PYTotalExpensesAmt0104472
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0175415
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-50284
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt072874
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015658
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt088532
IRS990ScheduleD/LandGrp/BookValueAmt01188
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01188
IRS990ScheduleD/TotalBookValueLandBuildingsAmt074062
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0To become a Scottish Rite Mason, a potential member must be a Master Mason in good standing of a Lodge recognized by or in amity with the Conference of Grand Masters of North America, and have resided within the jurisdiction of the Lodge. All potential members are vetted and approval for membership ratified by majority vote of the executive council or general membership. All members must conform to the Articles of Incorporation and Bylaws of Supreme Counciol of the Scottish Rite and the Bylaws of the Lodge.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The executive council is elected by majority vote of a quorum of the general membership in attendance at a duly scheduled stated meeting every two years. The last election was in November of 2015 with an effective date of January 1, 2016. The next election will be in November of 2017 with an effective date of January 1, 2018.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The membership can pass any governing motion by majority vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990 was prepared by the independent accounting firm of SCHOEDEL & SCHOEDEL, Certified Public Accountants, PLLC based on information provided by the organization. Draft copies of the Lodge's Form 990 were first provided to the Lodge's bookkeeper and Secretary, who reviewed the Form 990 for accuracy and completeness. Any questions, concerns or issues raised by the bookkeeper and Secretary were addressed and any necessary revisions were made to the Form 990. The revised Form 990 was then provided to the executive council for its review and approval. Any additional questions, concerns, or issues raised by the executive council were addressed, and any necessary revisions were made to the Form 990. The final version of the Form 990 was reviewed, approved, and filed by the executive council.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4To ensure the Lodge operates in a manner consistent with its tax-exempt purposes and does not engage in activities that could jeopardize its tax-exempt status, the executive council conducts periodic reviews. The periodic reviews include, at a minimum, the following subjects: Whether the contractual arrangements with service providers and the services provided are reasonable, based on competent market and survey information, and the result of arm's length negotiation. Whether contractual arrangements with service providers and arrangements with other organizations conform to written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further tax-exempt purposes, and do not result in inurement, impermissible private benefit or in an excess benefit transaction. Whether any transaction conducted by the Lodge during the review period involves or could possibly give rise to a conflict of interest. If any potential conflicts of interest are identified, the transaction is investigated by the executive council to determine if a conflict of interest actually exists. If it is determined a conflict of interest exists, the executive council investigates alternatives to the proposed transaction or arrangement. After exercising due diligence, the executive council determines whether the Lodge can obtain, with reasonable efforts, a more advantageous transaction or arrangement with a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the executive council determines whether the transaction agreement or arrangement is in the Lodge's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination the executive council makes a decision as to whether to enter into the transaction agreement or arrangement. The minutes of the meeting reflect that the conflict disclosure was made to the executive council, the vote taken and, where applicable, the abstention from voting and participation by the interested party. Whenever possible, the minutes frame the decision of the executive council in such a way to provide guidance for consideration of future conflict of interest situations. a conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The secretary does receive a $200 per month stipend for services rendered. This is considered a nominal amount for the amount of time he spends on his official duties of overseeing the Lodge's activities. The stipend is not meant to be fair compensation for the amount of effort and responsibility required of the secretary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organizations' governing documents, financial information and Form 990 are available to the general public upon written request sent to Scottish Rite of Spokane Valley at: 157 South Howard Street, Suite 311 Spokane WA 99201
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0556631
IRS990/TotalAssetsEOYAmt0512771
IRS990/TotalAssetsGrp/BOYAmt0556631
IRS990/TotalAssetsGrp/EOYAmt0512771
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt033266
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt0116200
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011696
IRS990/TotalLiabilitiesEOYAmt011919
IRS990/TotalLiabilitiesGrp/BOYAmt011696
IRS990/TotalLiabilitiesGrp/EOYAmt011919
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0544935
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0500852
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt02400
IRS990/TotalRevenueGrp/ExclusionAmt032642
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt065916
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0556631
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0512771
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0544935
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0500852
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0157 South Howard Street No 311
IRS990/USAddress/CityNm0Spokane
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd0992014421
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Randy W Guegel
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/PhoneNum05096245491
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Ancient & Accepted Scottish Rite of the
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Valley of Spokane and Coordinated Bodies
ReturnHeader/Filer/BusinessNameControlTxt0ANCI
ReturnHeader/Filer/EIN0910401450
ReturnHeader/Filer/PhoneNum05096245491
ReturnHeader/Filer/USAddress/AddressLine1Txt0157 South Howard Street No 311
ReturnHeader/Filer/USAddress/CityNm0Spokane
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd0992014421
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0EAA85A5A994FC1B40A7BAFE45112DA338BF4BF54
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0EAA85A5A994FC1B40A7BAFE45112DA338BF4BF54
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0207.114.231.3
ReturnHeader/FilingSecurityInformation/IPDt02017-05-25
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm020:17:52
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0910614823
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHOEDEL & SCHOEDEL CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0422 W RIVERSIDE AVE STE 1420
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPOKANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0992010395
ReturnHeader/PreparerPersonGrp/PhoneNum05097472158
ReturnHeader/PreparerPersonGrp/PreparationDt02017-05-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT OPPERUD CPA
ReturnHeader/ReturnTs02017-06-05T16:13:47-05:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$0.00$3.73$0.56$0.42$0.14
2023Summary only. Only limited summary data is available for this year.$3.40$0.00$3.39$0.83$0.56$0.26
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.96$0.11$2.85$0.53$0.65$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.63$0.15$3.48$1.16$0.66$0.50
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.94$0.14$2.80$0.49$0.87$0.38
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.25$0.11$3.14$0.63$1.11$0.48
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.26$0.11$3.15$0.54$1.07$0.53
2017Summary only. Only limited summary data is available for this year.$4.86$0.01$0.73$1.18$0.44
2016Detailed filing. Detailed filing data is available for this year.$5.13$0.12$5.01$0.66$1.16$0.50
2015Detailed filing. Detailed filing data is available for this year.$5.57$0.12$5.45$1.75$1.04$0.71
2014Detailed filing. Detailed filing data is available for this year.$5.16$0.16$5.00$1.28$1.03$0.26
2013Summary only. Only limited summary data is available for this year.$4.96$0.22$0.57$1.02$0.44
2012Summary only. Only limited summary data is available for this year.$4.98$0.23$0.62$1.04$0.42
2011Summary only. Only limited summary data is available for this year.$5.21$0.29$4.92$0.64$1.14$0.50