Ancient & Accepted Scottish Rite of Valley of Las Cruces & Coord Bodies

Nonprofit profile at a glance

EIN
850222695
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Las Cruces, NM, USA
Phone
5755237171
Rating
28
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$86,719
Expenses
$52,560
Assets
$977,195
Liabilities
$1,514

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

Leadership & pay

9 people listed

Highest reported compensation

  • James Bungard (Secretary): $12,000 total reported compensation
  • Gene Berry (Treasurer): $6,000 total reported compensation

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

Overview

Mission

To provide information, instruction and assist members in accordance with the rules and regulations of the Ancient and Accepted Scottish Rite of USA

What it reported doing in 2024

Provide degree information and instruction to new members and additional instruction to members.

Operating model

Revenue model
Investment-supported. 68% of the money available for current operations came from recurring investment income.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. 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: 4
  • Transparency & Controls: 74
  • Accountability: 0
  • Sustainability: 67
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 3.7%; rating input score 4
  • Program expense ratio: 6.2%; rating input score 6
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 3rd 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: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 39.4%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 18.59; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 34.2%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: -12.1% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: -0.4% per year; rating input score 0; 58th percentile among comparable filings
  • Asset growth: 5.4% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 3.7% of revenue deployed · 6.2% of spending went to programs
  • Governance: 0 of 9 board members independent · 0 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $3K in reported program spending
  • Leadership: top reported pay $12K · 9 people listed
  • Consistency: 20 of 22 current checks pass · 2 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 11 filing years from 2011 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 — Financial Efficiency: Mission deployment rate scored 4/100.
  • High — Financial Efficiency: Program expense ratio scored 6/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.