Ancient & Accepted Scottish Rite Valley of Charleston
Nonprofit profile at a glance
- EIN
- 550273308
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-N 2009
- Location
- Charleston, WV, USA
- Phone
- 3043427833
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $235,878
- Expenses
- $214,083
- Assets
- $1,255,730
- Liabilities
- $100,243
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Highest reported compensation
- DOUGLAS COOKSEY (SECRETARY (JAN 2024-NOV 2024)): $10,626 total reported compensation
- HURFORD H BOLYARD (SECRETARY (DEC 2024)): $506 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
See schedule o
What it reported doing in 2024
Promote the improvement of moral values of men in the local community.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 81% 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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 65
- Transparency & Controls: 90
- Accountability: 90
- Sustainability: 59
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 65.5%; rating input score 66
- Program expense ratio: 85.2%; rating input score 85
- 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; 63rd percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 9.2%; rating input score 59; 59th percentile among comparable filings
- Total-asset coverage ratio: 5.87; rating input score 82; 82nd percentile among comparable filings
- Liabilities to assets ratio: 0.08; rating input score 28; 28th percentile among comparable filings
- Officer compensation ratio: 5.2%; rating input score 33; 33rd percentile among comparable filings
Growth
- Program expense growth: -2.2% per year; rating input score 0; 23rd percentile among comparable filings
- Revenue growth: -0.7% per year; rating input score 0; 21st percentile among comparable filings
- Asset growth: -2.1% per year; rating input score 0; 17th percentile among comparable filings
Details
- Where the money goes: 65.5% of revenue deployed · 85.2% of spending went to programs
- Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $182K in reported program spending
- Leadership: top reported pay $11K · 12 people listed
- Consistency: 28 of 28 current checks pass
- Schedules: 3 filed schedules
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Operating margin scored 59/100.
- High — Sustainability: Liabilities to assets ratio scored 28/100.
- Moderate — Sustainability: Officer compensation ratio scored 33/100.