Ancient & Accepted Scottish Rite

Nonprofit profile at a glance

EIN
576020543
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Greenville, SC, USA
Phone
8642325430
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$251,822
Expenses
$92,455
Assets
$6,998,157
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

2 people listed

Highest reported compensation

  • EDWARD SNOW (GENERAL SECRETARY): $17,062 total reported compensation
  • KEVIN S MERTENS (SECRETARY): $3,542 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Charitable purposes. Donation of monies for the support of various approved organizations, some of which treat children who have difficulty understanding the spoken word. Scholarships for education.

What it reported doing in 2025

Since the 1950s, scottish rite masons have been committed to operating centers that provide professional speech and language therapy to children diagnosed with communication disorders. These centers are staffed by licensed and certified speech and language pathologists. In more than 170 rite care programs across the country, professional therapy is made available to children without regard to race, creed, or religion. In South Carolina, this therapy is available to children and their families free of charge.

Operating model

Revenue model
Investment-supported. 78% of the money available for current operations came from recurring investment income.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 33
  • Transparency & Controls: 100
  • Accountability: 69
  • Sustainability: 84
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 25.6%; rating input score 26
  • Program expense ratio: 57.1%; rating input score 57
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 63.3%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 75.69; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 22.3%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 36.3% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 16.2% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 13.8% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 25.6% of revenue deployed · 57.1% of spending went to programs
  • Governance: 481 of 481 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $53K in reported program spending
  • Leadership: top reported pay $17K · 2 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 26/100.
  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 16/100.