Scottish Rite Cathedral Association
Nonprofit profile at a glance
- EIN
- 232080805
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Reading, PA, USA
- Phone
- 6103730722
- Rating
- 49
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Men's Service Clubs
- Affiliation
- Christianity
Reported finances
- Revenue
- $344,348
- Expenses
- $351,555
- Assets
- $5,852,670
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- Robert W Fries (President)
- Irwin A Kohler (Vice President)
People named in this filing
- Robert W Fries (President)
- Herbert K Swisher (Secretary)
- L Donald Loos Jr (Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To operate, manage and maintain a Scottish Rite Cathedral for the use of the coordinate Bodies of the Ancient Accepted Scottish Rite in the Valley of Reading,
What it reported doing in 2024
The organization operates, manages and maintains a Scottish Rite Cathedral for the use of the coordinate Bodies of the Ancient Accepted Scottish Rite in the Valley of Reading, Pennsylvania. The facilities are available to all the 4,000 approximate members of the Scottish Rite.
Operating model
- Revenue model
- Earned-program. 82% of the money available for current operations came from fees and other program revenue.
- 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
MIXED - 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: 0
- Transparency & Controls: 100
- Accountability: 64
- Sustainability: 61
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- 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: Yes; rating input score 100
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -2.1%; rating input score 34; 34th percentile among comparable filings
- Total-asset coverage ratio: 16.65; rating input score 94; 94th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 1.1% per year; rating input score 100; 30th percentile among comparable filings
- Asset growth: 0.9% per year; rating input score 100; 28th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 10 of 10 board members independent · 1 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 10 people listed
- Consistency: 12 of 16 current checks pass · 4 findings to review
- Schedules: 3 filed schedules · includes related organizations
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- 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.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Governance controls: 6 of 7 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesAccounting column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesLegal column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
- Moderate — Sustainability: Operating margin scored 34/100.