Civic Intelligence

Ancient and Accepted Scottish Rite of Valley of San Francisco

990 • Fiscal year 2018 • EIN 94-0636087

Jan 01, 2018 to Dec 31, 2018 • Filed on May 13, 2020

2850 19th AveSan Francisco, CA 94132

(415) 664-4701

Siviq Scores

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

Liabilities / Assets

68th percentile

0.01x

Higher debt load relative to assets than 68% of similar nonprofits.

2018 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

93rd percentile

0.66x

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

2018 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2018

Net Margin

7th percentile

-71%

Higher net margin than 7% of similar nonprofits.

2018 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

45th percentile

$0

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)10 • $1M-$5M nonprofits • Source year 2018

Asset Growth

7th percentile

-11%

Faster asset growth than 7% of similar nonprofits.

2018 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

71st percentile

17%

Faster revenue growth than 71% of similar nonprofits.

2018 filings • 501(c)10 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$4,437,428

Down $566,318 (-11%) from 2017

Net Assets

Down

$4,375,200

Down $599,955 (-12%) from 2017

Liabilities

Up

$62,228

Up $33,637 (+118%) from 2017

Revenue

Up

$94,457

Up $13,799 (+17%) from 2017

Expenses

Down

$161,335

Down $95,408 (-37%) from 2017

Net Income

Up

-$66,878

Up $109,207 (+62%) from 2017

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $7,627,444Liabilities 2010: $0Net Assets 2010: $7,627,4442010Assets 2011: $7,057,383Liabilities 2011: $0Net Assets 2011: $7,057,3832011Assets 2012: $6,781,974Liabilities 2012: $9,678Net Assets 2012: $6,772,2962012Assets 2013: $6,573,293Liabilities 2013: $9,513Net Assets 2013: $6,563,7802013Assets 2014: $6,112,939Liabilities 2014: $160Net Assets 2014: $6,112,7792014Assets 2015: $5,456,852Liabilities 2015: $10,502Net Assets 2015: $5,446,3502015Assets 2016: $5,169,712Liabilities 2016: $18,472Net Assets 2016: $5,151,2402016Assets 2017: $5,003,746Liabilities 2017: $28,591Net Assets 2017: $4,975,1552017Assets 2018: $4,437,428Liabilities 2018: $62,228Net Assets 2018: $4,375,2002018Assets 2019: $4,522,590Liabilities 2019: $81,859Net Assets 2019: $4,440,7312019

Highlighted filing

2018

Assets$4,437,428
Liabilities$62,228
Net Assets$4,375,200

Operations Trend

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

$1.0M$500K$0-$500K-$1.0MRevenue 2010: $332,779Expenses 2010: $888,526Net Income 2010: -$555,7472010Revenue 2011: $362,459Expenses 2011: $929,348Net Income 2011: -$566,8892011Revenue 2012: $427,802Expenses 2012: $856,518Net Income 2012: -$428,7162012Revenue 2013: $361,357Expenses 2013: $874,597Net Income 2013: -$513,2402013Revenue 2014: $462,258Expenses 2014: $968,196Net Income 2014: -$505,9382014Revenue 2015: $455,973Expenses 2015: $871,749Net Income 2015: -$415,7762015Revenue 2016: $383,953Expenses 2016: $698,302Net Income 2016: -$314,3492016Revenue 2017: $80,658Expenses 2017: $256,743Net Income 2017: -$176,0852017Revenue 2018: $94,457Expenses 2018: $161,335Net Income 2018: -$66,8782018Revenue 2019: $75,435Expenses 2019: $210,072Net Income 2019: -$134,6372019

Highlighted filing

2018

Revenue$94,457
Expenses$161,335
Net Income-$66,878
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 13, 2020
Return Version
2018v3.1
Gross Receipts
$94,457
Mission and Program Overview

Mission

It is the mission of the ancient & accepted scottish rite of freemasonry southern jurisdiction, to improve its members and enhance the communities in which they live by teaching and emulating the principles of brotherly love, tolerance, charity, and truth while actively embracing high social, moral, and spiritual values including fellowship, compassion, and dedication to god, family and country.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$2,520,162$2,520,162→ $0
Investments in Publicly Traded Securities$1,709,044$1,195,194▼ $513,850
Land, Buildings, and Equipment, Net$709,262$663,620▼ $45,642
Cash and Non-Interest-Bearing Accounts$38,304$30,038▼ $8,266
Savings and Temporary Cash Investments$6,810$7,047▲ $237
Accounts Receivable$5,732$6,935▲ $1,203
Total Assets$5,003,746$4,437,428▼ $566,318
Other Assets Total$14,432$14,432→ $0
Liabilities
Other Liabilities$28,591$62,228▲ $33,637
Total Liabilities$28,591$62,228▲ $33,637
Net Assets / Fund Balance
Unrestricted Net Assets$4,766,118$4,219,748▼ $546,370
Permanently Rstr Net Assets$200,343$148,405▼ $51,938
Temporarily Rstr Net Assets$8,694$7,047▼ $1,647
Total Net Assets Fund Balance$4,975,155$4,375,200▼ $599,955
Total Liabilities and Net Assets / Fund Balance$5,003,746$4,437,428▼ $566,318

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$638,178$1,197,862$1,836,040
Other Land Buildings$22,958$489,849$512,807
Equipment$2,484$53,596$56,080
Other Securities$2,520,162--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$200,343$1,680▼ $53,618-$148,405
2017$209,038$1,200▲ $778$10,673$200,343
2016$211,033--$1,995$209,038
2015$201,500$16,917▲ $332$7,716$211,033
2014$258,367$4,985▲ $60$61,912$201,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Richard GentschelAlmoner
Edmond M LimAssistant to the Personal
Michael BalopoulosAssistant to the Personal
Barrie R CoppChaplain
Michael a SalazarGeneral Secretary
Richard J ModoloPersonal Representative of
Albert S CuaTiler
Steven CheechovTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$31,537
Program Service Revenue
$0
Investment Income
$60,898
Other Revenue
$2,022
Change in Net Assets
$-66,878
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$100,969
Salaries, Compensation, and Employee Benefits$60,366
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$55,680
Depreciation Depletion---$45,642
Insurance---$14,797
Office Expenses---$8,449
Payroll Taxes---$4,686
All Other Expenses---$1,945
Conferences and Meetings---$1,922
Other Expenses---$1,500
Fees for Services Legal---$758
Occupancy---$244
Total Functional Expenses$0$0$0$161,335
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
Due to Scholarship Fund$31,755
Due to California Scottish Rite Foundation$18,580
Due to Orient Fund$4,449
Due to Almoners Fund$3,686
Due to Life Membership Fund$2,880
Due to Others$878
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization is comprised of individual members and no shareholders.

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

Every member has the right to vote on all matters including the election of officers. Any member wishing to exercise their voting rights must be present at the business meeting. No mail in votes or voting by proxy is permitted.

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

All decisions of the officers must be approved or ratified by simple majority approval of all members present at each monthly business meeting.

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

A full and complete copy of the federal form 990 and california form 199 is provided to the governing body for review and comment prior to filing through use of a secure internet portal and printed copies.

Form 990, Part VI, Section C, Line 18

All governing documents and financial statements are kept on file by the general secretary and available for public inspection upon request.

Form 990, Part VI, Section C, Line 19

All governing documents and financial statements are kept on file by the general secretary and available for public inspection upon request.

Filing and Contact Details

Filer

Filer Name
Ancient and Accepted Scottish Rite of
EIN
94-0636087
Phone
4156644701
Address
2850 19TH AVE, SAN FRANCISCO, CA 94132

Signing Officer

Name
Richard J Modolo
Title
Personal Representative of the Sgig
Phone
4156644701
Signed
2020-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard J Modolo
Formed
1868
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
3
Volunteers
0

Preparer

Firm
Salazar Accountancy Corporation
Address
120 VANTIS DR STE 300, ALISO VIEJO, CA 92656
Preparer
Arthur L Salazar
Phone
9498291626
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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/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt061912
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt02484
IRS990ScheduleD/EquipmentGrp/DepreciationAmt053596
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt056080
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt022958
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0489849
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0512807
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03686
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt118580
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt231755
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt34449
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt42880
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5878
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO ALMONERS FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO CALIFORNIA SCOTTISH RITE FOUNDATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DUE TO SCHOLARSHIP FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3DUE TO ORIENT FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4DUE TO LIFE MEMBERSHIP FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5DUE TO OTHERS
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt02520162
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENT IN SCOTTISH RITE TEMPLE ASSOCIATION OF SAN FRANCISCO
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.96000
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.04000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0663620
IRS990ScheduleD/TotalBookValueSecuritiesAmt02520162
IRS990ScheduleD/TotalLiabilityAmt062228
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS COMPRISED OF INDIVIDUAL MEMBERS AND NO SHAREHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EVERY MEMBER HAS THE RIGHT TO VOTE ON ALL MATTERS INCLUDING THE ELECTION OF OFFICERS. ANY MEMBER WISHING TO EXERCISE THEIR VOTING RIGHTS MUST BE PRESENT AT THE BUSINESS MEETING. NO MAIL IN VOTES OR VOTING BY PROXY IS PERMITTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DECISIONS OF THE OFFICERS MUST BE APPROVED OR RATIFIED BY SIMPLE MAJORITY APPROVAL OF ALL MEMBERS PRESENT AT EACH MONTHLY BUSINESS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A FULL AND COMPLETE COPY OF THE FEDERAL FORM 990 AND CALIFORNIA FORM 199 IS PROVIDED TO THE GOVERNING BODY FOR REVIEW AND COMMENT PRIOR TO FILING THROUGH USE OF A SECURE INTERNET PORTAL AND PRINTED COPIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE KEPT ON FILE BY THE GENERAL SECRETARY AND AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE KEPT ON FILE BY THE GENERAL SECRETARY AND AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
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 C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SCOTTISH RITE TEMPLE ASSOCIATION OF SAN FRANCISCO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0940850340
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(11)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO HOLD TITLE TO REAL PROPERTY FOR THE BENEFIT OF ANCIENT AND ACCEPTED SCOTT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02850 19TH AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SAN FRANCISCO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd094132
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt08694
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt07047
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05003746
IRS990/TotalAssetsEOYAmt04437428
IRS990/TotalAssetsGrp/BOYAmt05003746
IRS990/TotalAssetsGrp/EOYAmt04437428
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt031537
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt0161335
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028591
IRS990/TotalLiabilitiesEOYAmt062228
IRS990/TotalLiabilitiesGrp/BOYAmt028591
IRS990/TotalLiabilitiesGrp/EOYAmt062228
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04975155
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04375200
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt062920
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt094457
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05003746
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04437428
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04766118
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04219748
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02850 19TH AVE
IRS990/USAddress/CityNm0SAN FRANCISCO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094132
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.SFSCOTTISHRITE.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-09-10 13:11:23Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD J MODOLO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PERSONAL REPRESENTATIVE OF THE SGIG
ReturnHeader/BusinessOfficerGrp/PhoneNum04156644701
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ANCIENT AND ACCEPTED SCOTTISH RITE OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0VALLEY OF SAN FRANCISCO
ReturnHeader/Filer/BusinessNameControlTxt0ANCI
ReturnHeader/Filer/EIN0940636087
ReturnHeader/Filer/PhoneNum04156644701
ReturnHeader/Filer/USAddress/AddressLine1Txt02850 19TH AVE
ReturnHeader/Filer/USAddress/CityNm0SAN FRANCISCO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094132
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId038EC186A7BB1186EB444AEB3123B0FDDFC8639FF
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.181.101.46
ReturnHeader/FilingSecurityInformation/IPDt02020-05-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm019:12:02
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822638255
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SALAZAR ACCOUNTANCY CORPORATION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0120 VANTIS DR STE 300

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