ANCIENT & ACCEPTED SCOTTISH RITE OF VALLEY OF CUMBERLAND & COORD BODIES (EIN 520714530) - 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

1900

Legal Domicile

Principal Officer

ROBIN SUMMERFIELD

Phone

3012688534

Tax Period

2023-01-01 to 2023-12-31

ANCIENT & ACCEPTED SCOTTISH RITE OF VALLEY OF CUMBERLAND & COORD BODIES, founded in 1900, is a micro nonprofit that reported $90K in total revenue in fiscal year 2023. Net assets of $702K represent 93 months of operating reserves.

Mission

THE VALLEY OF CUMBERLAND IS A FRATERNAL ORGANIZATION THAT DEDICATES ITS PROCEEDS TO CHARITABLE ENDEAVORS.

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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 $45,419

Program Service Revenue $0

Investment Income $24,172

Other Revenue $20,736

TOTAL REVENUE $90,327

Expense Breakdown

Grants Paid $5,324

Salaries & Benefits $19,600

Fundraising Expenses $0

Other Expenses $73,817

TOTAL EXPENSES $98,741

Year-over-Year Comparison

	2023	2022	Change
Revenue	$90,327	$93,659	0.0%
Expenses	$98,741	$119,560	-0.2%
Net Income	$-8,414	$-25,901	-0.7%

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

N/A

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

$12,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARK LATHROP	VENERABLE MEMBER	5.00	Officer	$0	$0	$0
ROBIN L SUMMERFIELD	SECRETARY	5.00	Officer	$12,000	$0	$12,000
SAMUEL J LANE	ASST. PERSONAL REPRESENTATIVE	5.00	Officer	$0	$0	$0
JAMES SUMMERFIELD	JUNIOR WARDEN	5.00	Officer	$0	$0	$0
DWIGHT METCALF	MASTER OF CEREMONIES	5.00	Officer	$0	$0	$0
JAMES KALBFLESH	TREASURER	5.00	Officer	$0	$0	$0
RICHARD HAINES	ORATOR	5.00	Officer	$0	$0	$0
JAMEY HILL	PERSONAL REPRESENTATIVE	5.00	Officer	$0	$0	$0
MICHAEL KERNS	SENIOR WARDEN	5.00	Officer	$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
2023	$90,327	$98,741	$702,768	$-8,414
2022	$93,659	$119,560	$646,316	$-25,901
2021	$133,901	$98,286	$839,518	$35,615
2020	$182,358	$96,953	$765,623	$85,405
2018	$153,779	$149,572	$599,027	$4,207

ANCIENT & ACCEPTED SCOTTISH RITE OF VALLEY OF CUMBERLAND & COORD BODIES