Scottish Rite Temple Association

Nonprofit profile at a glance

EIN
237187289
IRS 990 coverage
2012–2025
Forms available
Form 990 2025, Form 990-N 2011
Location
Tampa, FL, USA
Phone
8138860578
Rating confidence
Limited
Sector
Real Estate Associations

Official website

Reported finances

Revenue
$0
Expenses
$8,888
Assets
$333,281
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • JEFFREY C SKLET (PRESIDENT)
  • DONALD W COWART (VICE PRESIDENT)
  • JOSEPH A SEVERNO (VICE PRESIDENT)
  • GLEN B BISHOP (VICE PRESIDENT)

Highest reported compensation

  • SCOTT MCALISTER (GENERAL SECRETARY): $50,000 total reported compensation

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

Overview

Mission

This corporation exists solely as a nonprofit corporation having no purpose other than that of acquiring, owning, selling or otherwise disposing of, mortgaging real estate, and the erection, maintenance and operation of buildings thereon, for the use of the ancient & accepted scottish rite of tampa Florida and its members, said society, fraternal and charitable in nature.

What it reported doing in 2025

The scottish rite temple association, inc. Is a corporation organized for the purpose of holding title to the property of the ancient and accepted scottish rite of freemasonry, southern jurisdiction, USA, valley of tampa and its coordinate bodies comprised of the lodge of perfection, chapter of the rose croix council of the kodish and consistory. The latter is exempt under code section 501(c)(10). The date of the letter of exemption is october 29, 1971.the scottish rite temple association was granted exemption under code section 501(c)(2) and the date of the letter of exemption is november 29, 1972.all receipts and disbursements for the account of the temple association are recorded on the books of the exempt organizations for which title of property is held and is reflected on form 990 for those organizations.the main activity of the temple association is to hold title to property. In addition the temple association manages investments from the proceeds from sale of property from prior years. These investments will be used to fund the construction of a new scottish rite temple.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 34
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: 37.5; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -19.8% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -26.6% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 1.7% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 0% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $50K · 8 people listed
  • Consistency: 10 of 11 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2012 to 2025
  • 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: Program expense ratio scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.