Ancient & Accepted Scottish Rite of Free Mas Sou Juri USA-val Atl

Nonprofit profile at a glance

EIN
580140564
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Atlanta, GA, USA
Phone
4048733659
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$298,392
Expenses
$244,142
Assets
$2,985,105
Liabilities
$224,297

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

17 people listed

Highest reported compensation

  • JUDD WOLFE (SECRETARY): $25,200 total reported compensation
  • RYAN NEALEY (TREASURER): $13,230 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Membership services and charity.

What it reported doing in 2024

Membership meetings - 12 monthly, 1 initiation class, unknown number of committee and rehearsal meetings.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 75% for direct work, and 25% for affiliated organizations.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 92
  • Accountability: 63
  • Sustainability: 67
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73%; rating input score 73
  • Program expense ratio: 77.2%; rating input score 77
  • Fundraising efficiency: $53.67 raised per $1 spent on fundraising; rating input score 77; 77th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.2%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 12.23; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 15.7%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: -2.3% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 73% of revenue deployed · 77.2% of spending went to programs
  • Governance: 17 of 17 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $25K · 17 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 to 2024
  • 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 — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.