ANCIENT AND ACCEPTED SCOTTISH RITES OF FREEMASONRY SOUTHERN (EIN 237144217) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1912

Legal Domicile

Principal Officer

BRUCE BAKER

Phone

2288638800

Tax Period

2023-01-01 to 2023-12-31

ANCIENT AND ACCEPTED SCOTTISH RITES OF FREEMASONRY SOUTHERN, founded in 1912, is a micro nonprofit that reported $74K in total revenue in fiscal year 2023. Revenue fell 61% from the prior year — a significant decline worth monitoring. Expenses of $144K exceeded revenue, resulting in a 95% operating deficit.

Mission

TO OPERATE AS A FRATERNAL ORGANIZATION UNDER THE LODGE SYSTEM.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $29,574

Program Service Revenue $1,198

Investment Income $27,107

Other Revenue $16,336

TOTAL REVENUE $74,215

Expense Breakdown

Grants Paid $2,547

Salaries & Benefits $9,101

Fundraising Expenses $0

Other Expenses $132,718

TOTAL EXPENSES $144,366

Year-over-Year Comparison

	2023	2022	Change
Revenue	$74,215	$188,114	-0.6%
Expenses	$144,366	$128,616	+0.1%
Net Income	$-70,151	$59,498	-2.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$8,400

Total Directors

$8,400

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRUCE BAKER	PERSONAL REPRESENTATIVE	2.00	Director	$0	$0	$0
JAMES M FOSTER	REPRESENTATIVE	2.00	Director	$0	$0	$0
JAMES A CASE	SECRETARY	20.00	Officer Director	$8,400	$0	$8,400
JAMES A GRAHAM III	TREASURER	2.00	Officer Director	$0	$0	$0
JOHNNY C WOLFE	REPRESENTATIVE	2.00	Director	$0	$0	$0
FRANK E BREWER	REPRESENTATIVE	2.00	Director	$0	$0	$0
JAMES A BIRDSONG	REPRESENTATIVE	2.00	Director	$0	$0	$0
STEPHEN E YON	REPRESENTATIVE	2.00	Director	$0	$0	$0
RICHARD H CHARLTON	REPRESENTATIVE	2.00	Director	$0	$0	$0
WILSON A WINDHAM	REPRESENTATIVE	2.00	Director	$0	$0	$0
JEFFREY S GUICE	REPRESENTATIVE	2.00	Director	$0	$0	$0
JOHN B MCKELVY	REPRESENTATIVE	2.00	Director	$0	$0	$0
JAMES A BERGERON	REPRESENTATIVE	2.00	Director	$0	$0	$0
PAUL DAUGHERTY	REPRESENTATIVE	2.00	Director	$0	$0	$0
STEVEN E STOVAL	REPRESENTATIVE	2.00	Director	$0	$0	$0
KEVIN J CARMICHAEL	REPRESENTATIVE	2.00	Director	$0	$0	$0
ANDREW LEBLANC III	REPRESENTATIVE	2.00	Director	$0	$0	$0
LEROY J MITCHELL	REPRESENTATIVE	2.00	Director	$0	$0	$0
ALBERT M ANDERSON	REPRESENTATIVE	2.00	Director	$0	$0	$0
KELLY KIRKPATRICK	REPRESENTATIVE	2.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$74,215	$144,366	$2,542,810	$-70,151
2022	$188,114	$128,616	$2,535,452	$59,498
2021	$129,802	$125,797	$2,771,276	$4,005
2020	$50,940	$117,263	$2,956,422	$-66,323
2019	$53,807	$150,150	$2,600,442	$-96,343
2018	$88,507	$184,572	$2,687,878	$-96,065

ANCIENT AND ACCEPTED SCOTTISH RITES OF FREEMASONRY SOUTHERN