Tucson Scottish Rite Cathedral Foundation

Nonprofit profile at a glance

EIN
860919066
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Tucson, AZ, USA
Phone
5206228364
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Children's Museums
Affiliation
Christianity

Reported finances

Revenue
$221,846
Expenses
$171,583
Assets
$2,919,548
Liabilities
$619,761

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Robyn E Settlemeyer (President)

People named in this filing

  • Donald E Lowry (Director)
  • Benjamin J Pronneke (Director)
  • Robyn E Settlemeyer (President)

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

Maintain and preserve a masonic lodge building constructed in 1911 and listed on the Federal register of historic buildings. The work is done by volunteers and when necessary, local commercial firms. This activity is supported by donations, grants and related activities.

What it reported doing in 2024

The Tucson Scottish Rite Cathedral Foundations mission is to maintain and preserve the 100 year old historical building. We have had many very costly repairs and replacement of the aged parts of the facility. Due to the reduction of membership in the organization and the present economy, our membership could not meet those costs. We devised the current plan to renovate and use the facility as a venue for the public to hold meetings, seminars and other events. In 2024 there were events held for corporations local governement, not for profit organizations and many other community services.

Operating model

Revenue model
Investment-supported. 73% of the money available for current operations came from recurring investment income.
Distribution model
Direct operator. The filing allocates 100% 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

STRONG - 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: 86
  • Transparency & Controls: 100
  • Accountability: 70
  • Sustainability: 74
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.8%; rating input score 94
  • Program expense ratio: 100%; rating input score 100
  • 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: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.7%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 17.02; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -2.5% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: -7.7% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: 7.9% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 93.8% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $172K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • 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: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.