Civic Intelligence

Ancient & Accepted Scottish Rite Of

990 • Fiscal year 2017 • EIN 94-0902815

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

PO Box 4236Stockton, CA 94204

(209) 466-3391

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Higher debt load relative to assets than 60% of similar nonprofits.

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

Liabilities / Revenue

68th percentile

0.12x

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

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

Net Margin

40th percentile

3.5%

Higher net margin than 40% of similar nonprofits.

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

Top Officer Pay

85th percentile

$18,462

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 17.2% of source-year revenue.

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

Asset Growth

99th percentile

709%

Faster asset growth than 99% of similar nonprofits.

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

Revenue Growth

75th percentile

47%

Faster revenue growth than 75% of similar nonprofits.

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

Assets

Flat

$3,604,578

Flat from 2017

Net Assets

Flat

$3,591,355

Flat from 2017

Liabilities

Flat

$13,223

Flat from 2017

Revenue

Flat

$107,047

Flat from 2017

Expenses

Flat

$103,304

Flat from 2017

Net Income

Flat

$3,743

Flat from 2017

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $591,395Liabilities 2011: $36,078Net Assets 2011: $555,3172011Assets 2012: $560,139Liabilities 2012: $25,372Net Assets 2012: $534,7672012Assets 2013: $553,237Liabilities 2013: $56,309Net Assets 2013: $496,9282013Assets 2014: $538,607Liabilities 2014: $89,051Net Assets 2014: $449,5562014Assets 2015: $507,514Liabilities 2015: $45,401Net Assets 2015: $462,1132015Assets 2016: $445,599Liabilities 2016: $54,563Net Assets 2016: $391,0362016Assets 2017: $3,604,578Liabilities 2017: $13,223Net Assets 2017: $3,591,3552017Assets 2017: $3,604,578Liabilities 2017: $13,223Net Assets 2017: $3,591,3552017Assets 2018: $3,395,898Liabilities 2018: $4,694Net Assets 2018: $3,391,2042018Assets 2019: $3,679,640Liabilities 2019: $4,694Net Assets 2019: $3,674,9462019Assets 2020: $3,942,292Liabilities 2020: $4,694Net Assets 2020: $3,937,5982020Assets 2021: $4,285,237Liabilities 2021: $95Net Assets 2021: $4,285,1422021Assets 2022: $3,611,539Liabilities 2022: $3,200Net Assets 2022: $3,608,3392022Assets 2023: $3,845,915Liabilities 2023: $6,192Net Assets 2023: $3,839,7232023Assets 2024: $3,921,852Liabilities 2024: $8,684Net Assets 2024: $3,913,1682024

Highlighted filing

2017

Assets$3,604,578
Liabilities$13,223
Net Assets$3,591,355

Operations Trend

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

$300K$200K$100K$0-$100K-$200KRevenue 2011: -$6,905Expenses 2011: $73,252Net Income 2011: -$80,1572011Revenue 2012: $65,812Expenses 2012: $86,362Net Income 2012: -$20,5502012Revenue 2013: $80,680Expenses 2013: $118,519Net Income 2013: -$37,8392013Revenue 2014: $84,800Expenses 2014: $150,398Net Income 2014: -$65,5982014Revenue 2015: $97,568Expenses 2015: $97,568Net Income 2015: $02015Revenue 2016: $72,892Expenses 2016: $142,847Net Income 2016: -$69,9552016Revenue 2017: $107,047Expenses 2017: $103,304Net Income 2017: $3,7432017Revenue 2017: $107,047Expenses 2017: $103,304Net Income 2017: $3,7432017Revenue 2018: $126,127Expenses 2018: $117,092Net Income 2018: $9,0352018Revenue 2019: $167,922Expenses 2019: $116,973Net Income 2019: $50,9492019Revenue 2020: $115,845Expenses 2020: $104,157Net Income 2020: $11,6882020Revenue 2021: $238,844Expenses 2021: $106,861Net Income 2021: $131,9832021Revenue 2022: $110,910Expenses 2022: $226,013Net Income 2022: -$115,1032022Revenue 2023: $180,992Expenses 2023: $205,721Net Income 2023: -$24,7292023Revenue 2024: $277,295Expenses 2024: $256,003Net Income 2024: $21,2922024

Highlighted filing

2017

Revenue$107,047
Expenses$103,304
Net Income$3,743
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$175,109
Mission and Program Overview

Mission

Fraternal and scottish rite charities

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$379,643$3,379,114▲ $2,999,471
Land, Buildings, and Equipment, Net$56,491--
Cash and Non-Interest-Bearing Accounts$9,465$3,230▼ $6,235
Total Assets$445,599$3,604,578▲ $3,158,979
Other Assets Total$0$222,234▲ $222,234
Liabilities
Accounts Payable and Accrued Expenses$54,563$13,223▼ $41,340
Total Liabilities$54,563$13,223▼ $41,340
Net Assets / Fund Balance
Unrestricted Net Assets$391,036$3,591,355▲ $3,200,319
Total Net Assets Fund Balance$391,036$3,591,355▲ $3,200,319
Total Liabilities and Net Assets / Fund Balance$445,599$3,604,578▲ $3,158,979

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$180--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Greg NiskanenSecretaryPT$18,462$18,462

Board Members and Trustees

NameTitle
PATRICK K O'HERNPresident
Ernest McdonaldBoard Member
James LinnermanBoard Member
Tosh SaruwatariBoard Member
John L BakerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$70,507
Program Service Revenue
$0
Investment Income
$16,741
Other Revenue
$19,799
All Other Contributions
$48,730
Change in Net Assets
$3,743
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$83,078
Other Expenses$19,676
Grants and Similar Amounts Paid$550
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$58,523-$58,523
Current Officers, Directors, Trustees, and Key Employees-$18,462-$18,462
Payroll Taxes-$6,093-$6,093
Insurance-$2,663-$2,663
Fees for Services Accounting-$1,550-$1,550
Office Expenses-$1,523-$1,523
Fees for Service Investment Mgmnt Fees-$981-$981
Other Expenses$932$885-$885
All Other Expenses-$852-$852
Grants to Domestic Orgs$550--$550
Total Functional Expenses$11,772$91,532$0$103,304
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$16,960
Fundraising Direct Expenses$11,241
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Crab Feed$9,486$9,486$5,027$4,459
Mason of the Year$4,184$4,184$3,821$363
Total Events$16,960$16,960$11,241$5,719
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
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

This is a fraternal organization with members.

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

The members of this fraternal organization have the power to elect the governing body.

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

The members have the power to elect or appoint the governing body.

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

A copy of the organization's form 990 is made available to its governing body members for their review prior to its timely filing with the respective governmental agencies.

Form 990, Part VI, Section C, Line 19

Documents are available to the public only upon request.

Filing and Contact Details

Filer

Filer Name
Ancient & Accepted Scottish Rite of
EIN
94-0902815
Phone
2094663391
Address
PO BOX 4236, STOCKTON, CA 94204

Signing Officer

Name
Greg Niskanen
Title
Treasurer
Phone
2094663391
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Niskanen
Formed
1922
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Iacopi Lenz & Company
Address
3031 W MARCH LANE SUITE 300E, STOCKTON, CA 95219
Preparer
Michael P Anselmo
Phone
2099573691
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Transfer from 501(c)(2) - scottish rite cathedral of stockton, inc. 3,009,831. Recognition scottish rite cathedral of stockton 501(c)(2) operating assets 222,054.

Raw XML AppendixShowing 400 of 406 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/ExplanationTxt0THIS IS A FRATERNAL ORGANIZATION WITH MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THIS FRATERNAL ORGANIZATION HAVE THE POWER TO ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS HAVE THE POWER TO ELECT OR APPOINT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE ORGANIZATION'S FORM 990 IS MADE AVAILABLE TO ITS GOVERNING BODY MEMBERS FOR THEIR REVIEW PRIOR TO ITS TIMELY FILING WITH THE RESPECTIVE GOVERNMENTAL AGENCIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE TO THE PUBLIC ONLY UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRANSFER FROM 501(C)(2) - SCOTTISH RITE CATHEDRAL OF STOCKTON, INC. 3,009,831. RECOGNITION SCOTTISH RITE CATHEDRAL OF STOCKTON 501(C)(2) OPERATING ASSETS 222,054.
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SCOTTISH RITE CATHEDRAL OF STOCKTON INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0941482483
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TITLE HOLDING CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 4236
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0STOCKTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd095204
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt03009831
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt114048
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH AND MARKETABLE SECURITIES
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1PAYROLL REIMBURSEMENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SCOTTISH RITE CATHEDRAL OF STOCKTON INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1SCOTTISH RITE CATHEDRAL OF STOCKTON INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0S
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1Q
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0445599
IRS990/TotalAssetsEOYAmt03604578
IRS990/TotalAssetsGrp/BOYAmt0445599
IRS990/TotalAssetsGrp/EOYAmt03604578
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt070507
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt091532
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt011772
IRS990/TotalFunctionalExpensesGrp/TotalAmt0103304
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt054563
IRS990/TotalLiabilitiesEOYAmt013223
IRS990/TotalLiabilitiesGrp/BOYAmt054563
IRS990/TotalLiabilitiesGrp/EOYAmt013223
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0391036
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03591355
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt018462
IRS990/TotalRevenueGrp/ExclusionAmt022460
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt014080
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0107047
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0445599
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03604578
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0391036
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03591355
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 4236
IRS990/USAddress/CityNm0STOCKTON
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095204
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GREG NISKANEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02094663391
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ANCIENT & ACCEPTED SCOTTISH RITE OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0VALLEY OF STOCKTON
ReturnHeader/Filer/BusinessNameControlTxt0ANCI
ReturnHeader/Filer/EIN0940902815
ReturnHeader/Filer/PhoneNum02094663391
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 4236
ReturnHeader/Filer/USAddress/CityNm0STOCKTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094204
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0A9C26FD2ED0B08BC7A5276EFBF1DE6276E619B56
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId016687D54E6ED46C69A54B862DAC0B1CEBE37EA1B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.95.109.237
ReturnHeader/FilingSecurityInformation/IPDt02018-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm006:47:46
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0942517281
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0IACOPI LENZ & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03031 W MARCH LANE SUITE 300E
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STOCKTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095219
ReturnHeader/PreparerPersonGrp/PhoneNum02099573691

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.92$0.01$3.91$0.28$0.26$0.02
2023Summary only. Only limited summary data is available for this year.$3.85$0.01$3.84$0.18$0.21$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.61$0.00$3.61$0.11$0.23$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.29$0.00$4.29$0.24$0.11$0.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.94$0.00$3.94$0.12$0.10$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.68$0.00$3.67$0.17$0.12$0.05
2018Summary only. Only limited summary data is available for this year.$3.40$0.00$3.39$0.13$0.12$0.01
2017Detailed filing. Detailed filing data is available for this year.$3.60$0.01$3.59$0.11$0.10$0.00
2017Summary only. Only limited summary data is available for this year.$3.60$0.01$3.59$0.11$0.10$0.00
2016Summary only. Only limited summary data is available for this year.$0.45$0.05$0.39$0.07$0.14$0.07
2015Summary only. Only limited summary data is available for this year.$0.51$0.05$0.46$0.10$0.10$0.00
2014Summary only. Only limited summary data is available for this year.$0.54$0.09$0.45$0.08$0.15$0.07
2013Summary only. Only limited summary data is available for this year.$0.55$0.06$0.50$0.08$0.12$0.04
2012Summary only. Only limited summary data is available for this year.$0.56$0.03$0.53$0.07$0.09$0.02
2011Summary only. Only limited summary data is available for this year.$0.59$0.04$0.56$0.01$0.07$0.08