Ancient & Accepted Scottish Rite of Free Masonry Southern Jurisdiction

Tax-deductible

Tampa, FLCemetery / fraternalEIN 59-0475040Revenue $487K in FY2024

On file with the IRStampascottishrite.org5500 Memorial Hwy, 33634-7336 · Tampa, FLTax-exempt since Sep 1940

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Practice of Ancient & Accepted Scottish Rite freemasonry

Tax-exempt charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
Run by 275 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 4
filings with a surplus
Average deficit $43K a year · 9% of revenue · last 4 filings
Concern: a surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$59K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$99K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 10 voting members
Looks good: 9 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$487K
+4% vs prior year
Spent
$448K
To programs
85%
Net assets
$4.2M
By yearFY2020–FY2024
Revenue
$487K
FY2024▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2020$447K
FY2022$454K
FY2023$470K
FY2024$487K
Expenses
$448K
FY2024▼ -29%
Tap a bar for its year
Expenses by fiscal year
FY2020$470K
FY2022$478K
FY2023$633K
FY2024$448K
Net assets
$4.2M
FY2024▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.9M
FY2022$3.3M
FY2023$4.0M
FY2024$4.2M

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1940.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $379K Management & general 15% · $68K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990; $59K paid to officers and key staff.

Part VII, Section A · reportable compensation
General Secretary
$58,826Pt VII · Sec A
President-Master of Kadosh
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President-Commander C
$0Pt VII · Sec A
Vice President-Wise Master
$0Pt VII · Sec A
Vice President-Venerable M
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2020
Scott McAlister$58,826$61,322$48,000—
John E Drewett———$60,172

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Ancient & Accepted Scottish Rite of Free Masonry Southern Jurisdiction executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Practices ancient and accepted Scottish Rite Freemasonry.

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Provided by the organization

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3 programs · $355K · in their own filed words · FY2024
01

Service to the fraternity and its brotherhood through education and service.

$352Kprogram expense
02

Contribution to masonic youth organizations $850MASONIC home of florida inc. $100CONTRIBUTION to support jrrotc program $752LOCAL charities $1,037

$3Kprogram expense
03

Contributions to the scottish rite foundation of florida inc for child reading disorders

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 2 grants · $44K · 2020–2023

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$487K
Ln 12
Investment incomeLn 3$324K
Fees for servicesLn 2g$159K
Gifts and grantsLn 1h$2K
Money outPt IX
$448K
Ln 25
Programscol B$379K
Managementcol C$68K
Owns and owesPt X
$4.2M
net assets · Ln 32
Cash and savingsLn 1–2$232K
Total assetsLn 16$4.3M
LiabilitiesLn 26$99K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2K
Fees for servicesLn 2g$159K
Investment incomeLn 3$324K
Other incomeLn 4–11$1K
Gains on assetsLn 7$215K
Total revenueLn 12$487K
Assets in detailPt X, end of year
CashLn 1$137K
SavingsLn 2$95K
Cash and savings togetherLn 1–2$232K
InvestmentsLn 11–13$3.4M
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$660K
Total assetsLn 16$4.3M
LiabilitiesLn 26$99K
Net assetsLn 32$4.2M
OperationsPt I, VI
EmployeesI 52
VolunteersI 6275
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$153K$232K
InvestmentsLn 11–13$3.5M$3.4M
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$4.3M$4.3M
LiabilitiesLn 26$102K$99K
Net assetsLn 32$4.2M$4.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$27K$27K
Pay of current officers, directors and key staffLn 5$59K$59K
Other salaries and wagesLn 7$42K$42K
Pension plan contributionsLn 8$3K$3K
Other employee benefitsLn 9$403$403
Payroll taxesLn 10$8K$8K
Legal feesLn 11b$97$97
Investment management feesLn 11f$50K$50K
Advertising and promotionLn 12$45$45
Office expensesLn 13$7K$7K
Information technologyLn 14$9K$9K
OccupancyLn 16$149K$149K
Conferences, conventions and meetingsLn 19$7K$7K
Payments to affiliatesLn 21$53K$53K
InsuranceLn 23$19K$19K
Other expenses (24a–d)Ln 24$13K$12K$2K
Total functional expensesLn 25$448K$379K$68K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $487K$448K$39K$4.2M 990 PDF
FY2023 $470K$633K−$162K$4.0M 990 PDF
FY2022 $454K$478K−$24K$3.3M 990 PDF
FY2021 Not on file
FY2020 $447K$470K−$24K$2.9M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $487,108 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,060$2,154
I-9 Program service revenuePrior year $196,222$159,311
I-10 Investment incomePrior year $267,265$324,185
I-11 Other revenuePrior year $4,548$1,458
I-12 Total revenuePrior year $470,095$487,108
I-13 Grants and similar amounts paidPrior year $23,479$27,149
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $111,904$111,925
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $497,118$308,636
I-18 Total expensesPrior year $632,501$447,710
I-19 Revenue less expensesPrior year −$162,406$39,398
Part VI · Governance 9 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $487,108 across 8 lines filed
Lines not itemized here account for −$506 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$2,154
VIII-1h Total contributions, gifts and grants$2,154
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $159,311$159,311
VIII-3 Investment incomeExcluded from tax $109,076$109,076
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsExcluded from tax $215,109$215,109
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,964$1,964
VIII-12 Total revenueRelated to mission $160,769 · Unrelated business $0 · Excluded from tax $324,185$487,108
Part IX · Statement of functional expenses $447,710 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $27,149$27,149
IX-5 Pay of current officers, directors and key staffPrograms $58,826$58,826
IX-7 Other salaries and wagesPrograms $42,337$42,337
IX-8 Pension plan contributionsPrograms $2,606$2,606
IX-9 Other employee benefitsPrograms $403$403
IX-10 Payroll taxesPrograms $7,753$7,753
IX-11b Legal feesManagement $97$97
IX-11f Investment management feesManagement $50,306$50,306
IX-12 Advertising and promotionManagement $45$45
IX-13 Office expensesManagement $7,099$7,099
IX-14 Information technologyManagement $9,188$9,188
IX-16 OccupancyPrograms $149,179$149,179
IX-19 Conferences, conventions and meetingsPrograms $7,411$7,411
IX-21 Payments to affiliatesPrograms $53,184$53,184
IX-23 InsurancePrograms $18,906$18,906
IX-24 Other expenses (24a–d)Programs $11,712 · Management $1,509$13,221
IX-25 Total functional expensesPrograms $379,466 · Management $68,244 · Fundraising $0$447,710
Part X · Balance sheet $4,312,493 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $134,253$136,742
X-2 Savings and temporary cash investmentsStart of year $18,948$94,941
X-4 Accounts receivableStart of year $3,099$3,099
X-10c Land, buildings and equipment, netStart of year $0$0
X-13 Program-related investmentsStart of year $3,492,087$3,417,577
X-15 Other assetsStart of year $627,579$660,134
X-16 Total assetsStart of year $4,275,966$4,312,493
X-19 Deferred revenueStart of year $83,795$81,321
X-25 Other liabilitiesStart of year $18,467$18,070
X-26 Total liabilitiesStart of year $102,262$99,391
X-27 Net assets without donor restrictionsStart of year $4,173,704$4,213,102
X-32 Total net assets or fund balancesStart of year $4,173,704$4,213,102
X-33 Total liabilities and net assetsStart of year $4,275,966$4,312,493
Part XI · Reconciliation of net assets $4,213,102 net assets at year end
XI-1 Total revenue$487,108
XI-2 Total expenses$447,710
XI-3 Revenue less expenses$39,398
XI-4 Net assets at start of year$4,173,704
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$4,213,102

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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