Ancient & Accepted Scottish Rite Bodies FY2020 filing

Tax-deductible

San Diego, CACemetery / fraternalEIN 95-0494611Revenue $322K in FY2020

On file with the IRS1561 Camino Del Rio S, 92108-3522 · San Diego, CATax-exempt since Sep 1940

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The organization's mission is to provide program services to its members to help them achieve a better way of life.

Tax-exempt charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2020 · 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
3 of 5
filings with a surplus
Average surplus $684K a year · 63% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
26 mo
of spending, in cash
Looks good: 26.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$12K
0.07% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$322K
Spent
$354K
To programs
100%
Net assets
$16.9M
By yearFY2020–FY2024
Revenue
$322K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$322K
FY2021$3.1M
FY2022−$1.7M
FY2023$1.8M
FY2024$1.8M
Expenses
$354K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$354K
FY2021$258K
FY2022$471K
FY2023$420K
FY2024$501K
Net assets
$16.9M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$16.9M
FY2021$19.7M
FY2022$17.6M
FY2023$19.0M
FY2024$20.3M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

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

100 cents of each dollar spent went to programs.

Program services 100% · $354K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2022FY2021
Fulgencio I Quimpo$62,000$61,866

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 Bodies 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 15aNo

Programs and updates

Helps members achieve a better way of life through program services.

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Provided by the organization

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1 program · $354K · in their own filed words · FY2020
01

The scottish rite bodies is a fraternal association organized for thepurpose of helping its members achieve a better way of life, andthrough the conferral of its degrees, aid in mankinds moral,spiritual and intellectual development. As of the year ended DECEMBER31, 2020 there was a membership count of 1,724.

$354Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$322K
Ln 12
Investment incomeLn 3$219K
Fees for servicesLn 2g$103K
Money outPt IX
$354K
Ln 25
Programscol B$354K
Owns and owesPt X
$16.9M
net assets · Ln 32
Cash and savingsLn 1–2$767K
Total assetsLn 16$16.9M
LiabilitiesLn 26$12K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$103K
Investment incomeLn 3$219K
Gains on assetsLn 7−$610K
Total revenueLn 12$322K
Assets in detailPt X, end of year
CashLn 1$767K
SavingsLn 2$0
Cash and savings togetherLn 1–2$767K
InvestmentsLn 11–13$13.2M
Land, buildings, equipmentLn 10c$346
Other assetsLn 15$2.8M
Total assetsLn 16$16.9M
LiabilitiesLn 26$12K
Net assetsLn 32$16.9M
OperationsPt I, VI
EmployeesI 55
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 FY20End FY20
Cash and savingsLn 1–2$167K$767K
InvestmentsLn 11–13$13.8M$13.2M
Land, buildings, equipmentLn 10c$669$346
Total assetsLn 16$17.0M$16.9M
LiabilitiesLn 26$71K$12K
Net assetsLn 32$16.9M$16.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$152K$152K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$34K$34K
Payroll taxesLn 10$14K$14K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$2K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$12K$12K
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$8K$8K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$22K$22K
TravelLn 17$1K$1K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$323
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$98K$98K
All other expensesLn 24e$7K$7K
Total functional expensesLn 25$354K$354K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.8M$501K$1.3M$20.3M 990 PDF
FY2023 $1.8M$420K$1.4M$19.0M 990 PDF
FY2022 −$1.7M$471K−$2.1M$17.6M 990 PDF
FY2021 $3.1M$258K$2.8M$19.7M 990 PDF
FY2020 Viewing $322K$354K−$32K$16.9M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $321,694 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $107,742$103,165
I-10 Investment incomePrior year $777,502$218,529
I-11 Other revenuePrior year $33,842$0
I-12 Total revenuePrior year $919,086$321,694
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $221,617$199,215
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $308,158$154,772
I-18 Total expensesPrior year $529,775$353,987
I-19 Revenue less expensesPrior year $389,311−$32,293
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-15a Process for setting top official's payNo
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
Part VIII · Statement of revenue $321,694 across 8 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $103,165$103,165
VIII-3 Investment incomeRelated to mission $828,361$828,361
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission −$609,832−$609,832
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $321,694$321,694
Part IX · Statement of functional expenses $353,987 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $151,683$151,683
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $34,024$34,024
IX-10 Payroll taxesPrograms $13,508$13,508
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $1,580$1,580
IX-11d Lobbying fees$0
IX-11f Investment management feesPrograms $12,051$12,051
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $7,965$7,965
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $21,648$21,648
IX-17 TravelPrograms $1,245$1,245
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$323
IX-23 InsurancePrograms $4,455$4,455
IX-24 Other expenses (24a–d)Programs $98,063$98,063
IX-24e All other expensesPrograms $7,442$7,442
IX-25 Total functional expensesPrograms $353,664 · Management $0 · Fundraising $0$353,987
Part X · Balance sheet $16,869,906 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $32,697$767,144
X-2 Savings and temporary cash investmentsStart of year $134,741$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $4,813$3,095
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $44,891$47,085
X-10c Land, buildings and equipment, netStart of year $669$346
X-11 Publicly traded securitiesStart of year $13,819,955$13,238,392
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $2,922,503$2,813,844
X-16 Total assetsStart of year $16,960,269$16,869,906
X-25 Other liabilitiesStart of year $70,570$12,500
X-26 Total liabilitiesStart of year $70,570$12,500
X-27 Net assets without donor restrictionsStart of year $16,312,449$16,283,386
X-28 Net assets with donor restrictionsStart of year $577,250$574,020
X-32 Total net assets or fund balancesStart of year $16,889,699$16,857,406
X-33 Total liabilities and net assetsStart of year $16,960,269$16,869,906
Part XI · Reconciliation of net assets $16,857,406 net assets at year end
XI-1 Total revenue$321,694
XI-2 Total expenses$353,987
XI-3 Revenue less expenses−$32,293
XI-4 Net assets at start of year$16,889,699
XI-10 Net assets at end of year$16,857,406

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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