2017-09-08T14:41:21-05:00 2017-04-30 390859910 Baker Tilly Virchow Krause LLP 221 W Philadelphia Street Suite 200 York PA 17401 990 2016-05-01 232775720 Grand Chapter of PENNSYLVANIA ORDER of The Eastern Star Inc GRAN 7173615203 105 Freemason Drive Elizabethtown PA 17022 Virginia L Plyler Grand Secretary 7173615203 2017-09-07 1 Kerri N Bogda P00760402 7178467000 2016 2022-09-23 18:48:47Z Virginia L Plyler 105 Freemason Drive Elizabethtown PA 17022 1007215 0 X www.paeasternstar.org X 1994 PA to promote the practice of charity and fraternity. X 14 13 6 500 0 0 208468 187354 322154 292817 590470 -116109 44846 45777 1165938 409839 675162 751953 0 0 88486 88880 0 0 44040 748488 566604 1512136 1407437 -346198 -997598 22856657 1210242 277290 296201 22579367 914041 X THE PURPOSE OF THIS GRAND CHAPTER, AND THE SUBORDINATE CHAPTERS CONSTITUTED BY AND UNDER ITS AUTHORITY, IS TO PROMOTE THE PRACTICE OF CHARITY AND FRATERNITY, EXCLUSIVELY WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986 AS AMENDED. 0 0 362098 362098 0 THE SPECIAL PURPOSE FUND IS USED TO PROVIDE SUPPORT FOR THE MASONIC VILLAGES, WHERE WE ASK THEM TO PURCHASE SPECIFIC ITEMS THAT WILL ENHANCE THE RESIDENTS' LIFE OR SPECIALTY ITEMS NEEDED IN THE HEALTH CARE AREA. THE FUND ALSO COVERS THE NATIONAL MS SOCIETY, WHICH IS OUR SPECIAL SERVICE PROJECT, AND THE 16 VETERANS' FACILITIES THROUGHOUT THE STATE WHERE WE PROVIDE MONETARY DONATIONS ALONG WITH OVER 10,000 VOLUNTEER HOURS AT EACH OF THE FACILITIES ANNUALLY. WE PROVIDE MONETARY CONTRIBUTIONS ANNUALLY TO OUR YOUTH AND YOUTH ORGANIZATIONS AS WELL. THESE FUNDS ARE PROVIDED IN ACCORDANCE WITH THE ORGANIZATION'S CONSTITUTION AND LAWS AND DONATIONS PRESENTED BY OUR CHAPTERS SPECIALLY DESIGNED TO GO TO SPECIFIC ORGANIZATIONS. WE HAVE ALSO GIVEn TO THE UPMC BREAST CANCER RESEARCH, HEART/VASCULAR RESEARCH AT UPMC, SUSQUEHANNA SERVICE DOGS, REGENERATIVE MEDICINE RESEARCH AND SHRINERS HOSPITALS FOR CHILDREN OVER THIS PAST YEAR. 177100 177100 0 THE ORGANIZATION PROVIDES EDUCATIONAL SCHOLARSHIPS AND ESTARL AWARDS ANNUALLY. 108 INDIVIDUALS BENEFITTED FROM THIS PROGRAM SERVICE THIS PAST YEAR. THE APPLICANTS MUST PRESENT ALL THE INFORMATION THAT IS REQUIRED IN THE APPLICATION PROCESS BY APRIL 1ST, AT WHICH TIME THE SCHOLARSHIP COMMITTEE REVIEWS EACH APPLICATION. THE APPLICANTS AND THE CHAPTERS ARE THEN NOTIFIED IF THEY WERE ACCEPTED TO RECEIVE SCHOLARSHIP MONEY FROM OUR ORGANIZATION. THE ONLY TIME APPLICANTS ARE REFUSED IS WHEN THEY DO NOT PROVIDE THE INFORMATION THAT IS REQUESTED. THESCHOLARSHIP MONEY THAT IS PRESENTED TO THOSE ELIGIBLE IS IN THE AMOUNTS OF EITHER $1,400.00 OR $700.00 AND CAN BE USED IN ANY WAY THE STUDENT DESIRES. THE MONEY THAT IS RAISED FOR THESE FUNDS COMES FROM OUR CHAPTER DONATIONS ALONG WITH DIRECT GIFTS FROM OUR MEMBERS. 212755 212755 0 THE FRATERNAL AND EMERGENCY FRATERNAL FUNDS ARE USED TO HELP THOSE IN NEED OF FINANCIAL SUPPORT. THE EMERGENCY FRATERNAL ASSISTANCE IS PROVIDED AT REQUEST BY EITHER THE INDIVIDUAL OR THE CHAPTER ON BEHALF OF THE INDIVIDUAL FOR NEEDS THAT REQUIRE IMMEDIATE RESPONSE FORPAYMENT. THE FRATERNAL FUND PROVIDES MONTHLY ASSISTANCE TO THOSE INDIVIDUALS REQUESTING THE NEED FOR ADDITIONAL FUNDS TO HELP THEM MEET THEIR MONTHLY BILLS. THESE FUNDS ARE GIVEN AND THEY NEVER NEED TO BE REPAID BY THE INDIVIDUALS. AN ANNUAL REASSESSMENT IS DONE ON ALL RECIPIENTS TO MAKE SURE THEY FALL UNDER THE GUIDELINES TO RECEIVE THE FUNDS. THE MONTHLY AMOUNTS VARY PER INDIVIDUAL AND NEED AND ARE REVIEWED EVERY SIX MONTHS BY THE COMMITTEE TO MAKE SURE MORE MONEY ISN'T NEEDED OR THAT LIFESTYLES HAVE CHANGED. PRESENTLY THERE ARE 55. 207228 0 292817 REVENUE THAT IS GENERATED AS PART OF THE GENERAL FUND OF THE ORGANIZATION THAT IS NOT SPECIFICALLY DESIGNATED BUT IS ALLOCATED WHEREVER THE NEED IS GREATEST. 207228 0 292817 959181 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0 1 2 0 1 6 1 0 0 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 PA X VIRGINIA L PLYLER GRAND SECRETARY 7173615203 105 FREEMASON DRIVE ELIZABETHTOWN PA 17022 Ann k berger Finance comm. (Term Exp. 6/16)_ 1.00 X 0 0 0 bradley a lewis grand trustee 1.00 X 0 0 0 DIANA N MICHAEL Worthy grand MATRON/Chair 1.00 X X 600 0 0 donald c graver assoc. grand patron 1.00 X 0 0 0 EMILY D MCCARTHY Assoc. grand matron/Vice Chair 1.00 X X 0 0 0 john j kibler grand trustee (term exp. 6/16) 1.00 X 0 0 0 joyce e ferguson grand secRETARY (term exp. 10/16) 35.00 X X 28906 0 0 joyce e plonka grand trustee 1.00 X 0 0 0 martha a johns GRAND TREASURER 30.00 X X 20832 0 0 Mary Ann Rhode Secretary of the Board 1.00 X X 0 0 0 MARY H STILLMAN worthy gr. MATRON (term exp. 6/16) 1.00 X X 600 0 0 Maxine E Bateman Finance committee 1.00 X 0 0 0 Orpha G Kemmler assoc. grand conductress 1.00 X 0 0 0 Patti Snover Chairman/ Finance Committee 1.00 X 0 0 0 Sandra K Berkey grand CONDUCTRESS 1.00 X 0 0 0 Sharon k wise grand trustee 1.00 X 0 0 0 shirley a warren fiNance committee 1.00 X 0 0 0 Thomas R Mason Worthy GR. PATRON (term exp. 6/16) 1.00 X 0 0 0 WILLIAM D JOHNSTON JR worthy grand patron 1.00 X 0 0 0 50938 0 0 0 0 0 0 0 114826 12697 59831 187354 Annual Sessions 900099 149262 149262 Deputy Grand Matron 900099 60352 60352 Club Boards 900099 52137 52137 Triennial/Golden Stars 900099 11252 11252 first responder 900099 9340 9340 10474 10474 292817 75036 75036 339795 25 530965 0 -191170 25 -191145 -191145 38413 12697 23298 15115 15115 25492 14213 11279 11279 45922 28900 17022 17022 Dispensations 900099 1315 1315 Class Action Proceeds 900099 770 770 Miscellaneous 900099 276 276 2361 409839 292817 0 -70332 362098 362098 389855 389855 43907 43907 36953 36953 8020 8020 29800 29800 22482 22482 23963 23963 67519 30415 37104 19357 19357 95100 95100 41490 41490 196385 126512 25833 44040 1883 1883 15712 15712 Committee Expenses 47501 47501 Rehabilitation 2800 2800 School of Instruction 1235 1235 Holiday Gifts 496 496 881 881 1407437 959181 404216 44040 930656 1028712 70438 80461 2810 2596 33114 39705 41276 54516 24305 20053 1372 4252 19231708 0 2545283 0 22856657 1210242 84549 109668 192741 186533 277290 296201 X 22434806 754904 56061 70637 88500 88500 22579367 914041 22856657 1210242 X -997598 6835 -20674563 X 0 1 X 1 0 X 290247 342791 357671 321489 363495 1675693 290247 342791 357671 321489 363495 1675693 1675693 760365 927430 915527 661242 75036 3339600 1761 1579 2074 3397 2361 11172 5026465 1642001 0.33340 0.31230 X Schedule A, Part II, Line 10, Explanation of Other Income: Miscellaneous - 2012 Amount: $ 1,761. 2013 Amount: $ 38. 2014 Amount: $ 754. 2015 Amount: $ 1,792. 2016 Amount: $ 956. DISPENSATIONS - 2013 Amount: $ 1,331. 2014 Amount: $ 1,320. 2015 Amount: $ 1,455. 2016 Amount: $ 1,315. LOST WORK - 2013 Amount: $ 210. 2015 Amount: $ 150. 2016 Amount: $ 90. Schedule A, Part II, line 1: The GranD CHAPTER OF PENNSYLVANIA, ORDER THE EASTERN STAR COLLECTS REVENUES FROM ITS SUBORDINATE CHAPTERS THAT ARE INCLUDED IN ITS GROUP EXEMPTION FOR ITS CHARITABLE PROJECTS. THE ORGANIZATION DOES NOT INCLUDE THE CONTRIBUTIONS IN REVENUES NOR DO THEY RECORD THE GRANTS IN EXPENSES AS THE COLLECTION/DISBURSEMENT ACTIVITY HAS NO TAX EFFECT. THE CONTRIBUTIONS DO, HOWEVER, REFLECT THE GRAND CHAPTER'S MISSION TO SERVE THEIR COMMUNITIES, MEMBERS, AND OTHERS WHO NEED FINANCIAL ASSISTANCE AND AS SUCH ADDING THE AMOUNTS BELOW TO CONTRIBUTIONS IS AN ACCURATE REFLECTION OF THE CONTRIBUTION REVENUE OF THE ORGANIZATION. 4/30/12 - $63,439 4/30/13 - $122,777 4/30/14 - $105,901 4/30/15 - $117,426 4/30/16 - $113,021 4/30/17 - $177,141 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21264745 2776336 971094 23069987 23485698 19214 -1331063 805285 103819 21264745 23339927 18330 983253 769002 86810 23485698 22040516 2508 2080354 688656 94795 23339927 20603080 9615 2202412 685809 88782 22040516 0.99600 0.00400 0.00000 0 1 1 24305 20053 4252 4252 X -20220378 6835 -20674563 -20667728 447350 -37511 -37511 409839 1444948 37511 37511 1407437 0 1407437 Part V, Line 4: THE GRAND CHAPTER ENDOWMENT FUND is held by the grand chapter of PA endowment corporation, a related entity. the endowment SHALL REMAIN AS A PERMANENT FUND UNTIL OTHERWISE DETERMINED BY GRAND CHAPTER IN SESSION UNDER THE RECOMMENDATION OF THE GRAND TRUSTEES AND THE FINANCE COMMITTEE. THE ANNUAL INCOME OF THE ENDOWMENT SHALL BE DISTRIBUTED AS FOLLOWS: 20% TO THE GRAND CHAPTER FRATERNAL FUND, 15% TO THE GRAND CHAPTER EDUCATIONAL SCHOLARSHIP AND ESTARL FUND, 15% TO THE MASONIC VILLAGES, 10% TO THE OUTREACH PROJECT (NATIONAL MS SOCIETY), 2% TO THE OPTIONAL FUND, 1% TO YOUTH ORGANIZATIONS, AND 37% TO THE GRAND CHAPTER GENERAL FUND FOR ADMINISTRATIVE COSTS. Part X, Line 2: The Grand Chapter and the Endowment are not-for-profit entities and have been recognized by the Internal Revenue Service ("IRS") as tax-exempt pursuant to Section 501(c)(3) of the Internal Revenue Code and is not classified as a private foundation as defined by the IRS. Part XI, Line 2d - Other Adjustments: Net Asset Transfers -20,674,563. Part XI, Line 4b - Other Adjustments: FUNDRAISING EXPENSES -37,511. Part XII, Line 2d - Other Adjustments: FUNDRAISING EXPENSES 37,511. Golf Tournament/Cancer 25019 200 24819 600 3960 7287 870 Masonic Village Festival 13836 5786 8050 785 3895 1 12255 6711 5544 1000 4031 870 51110 12697 38413 2385 3960 15213 1740 23298 15115 25492 2294 5132 6787 1 1.00000 25492 2294 5132 6787 14213 11279 PA 1 0 1 0 0.00000 1.00000 Mary Ann Rhode 105 FREEMASON DRIVE ELIZABETHTOWN PA 17022 0 Rhode Enterprises LTD 22400 Rhode Enterprise, LTD. MAINTAINED ALL BOOKKEEPING FOR BOTH THE BINGO AND THE SMALL GAMES OF CHANCE. ALL OTHER ACTIVITIES WERE PERFORMED BY VOLUNTEERS. X 0 1 MASONIC HOMEs at elizabethtowngrand lodge of free & accepted masons of pa ONE MASONIC DRIVE ELIZABETHTOWN PA 17022 230360210 501(c)(3) 156281 TO SUPPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION NATIONAL Multiple sclerosis SOCIETY 733 third avenue new york NY 400173288 135661935 501(c)(3) 94658 TO SUPPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION Magee Women's Cancer Research 3339 ward street pittsburgh PA 15213 251915567 501(c)(3) 18823 GENERAL OPERATIONS SUSQUEHANNA SERVICE DOGS 1078 GRAVEL HILL ROAD GRANTVILLE PA 17028 231915567 501(c)(3) 25000 GENERAL OPERATIONS HVI-Research UPMC 200 Lothrop Street Pittsburgh PA 15213 232919472 501(c)(3) 13252 general operations 5 0 SCHOLARSHIPS 127 177100 FRATERNAL ASSISTANCE 49 194700 EMERGENCY ASSISTANCE 35 18055 Part I, Line 2: The Charitable Organizations to which we give are chosen each year by our Worthy Grand Matron via requests that she makes at our Annual meeting to our delegates. The delegates then vote to allow these charities for the upcoming year. This changes annually with each election with the exception of our Outreach project which is Multiple Sclerosis. We are also asked by our General Grand Chapter to contribute to their projects which change every 3 years. ONLY RECOGNIZED NON-PROFITS ARE CHOSEN; HOWEVER, THE ORGANIZATION DOES NOT INSIST ON POST-CONTRIBUTION MONITORING GIVEN THAT THE STATUS OF RECEIVING ORGANIZATIONS HAS PREVIOUSLY BEEN ESTABLISHED. NO FURTHER MONITORING IS CONSIDERED NECESSARY. THE GRAND CHAPTER FRATERNAL FUND IS ADMINISTERED BY A COMMITTEE OF THREE MEMBERS, ONE OF WHOM IS ELECTED FOR A THREE YEAR TERM, ONE FROM EACH OF THE THREE GEOGRAPHICAL SUBDIVISONS OF THE STATE. THE ONE-YEAR MEMBER SHALL BE CHAIRMAN. IF THE CHAPTER FRATERNAL COMMITTEE DESIRES TO RECEIVE FRATERNAL AID FOR A MEMBER, THEY SHALL SEND A LETTER TO A MEMBER OF THE GRAND CHAPTER FRATERNAL COMMITTEE REQUESTING AN APPLICATION. THIS LETTER MUST BEAR ALL (3) SIGNATURES OF THE CHAPTER FRATERNAL COMMITTEE. THE MEMBER'S NAME AND CIRCUMSTANCES SHALL NOT BE REVEALED WHEN THE CHAPTER TAKES SUCH ACTION. AFTER APPROVAL BY THE CHAPTER, THE CHAPTER SECRETARY, UNDER THE SEAL OF THE CHAPTER, WILL THEN REQUEST AN APPLICATION FROM THE GRAND CHAPTER FRATERNAL COMMITTEE. THE GRAND CHAPTER FRATERNAL COMMITTEE SHALL USE APPLICATION FORMS CONTAINING PERTINENT INFORMATION RELATIVE TO THE CASE IN QUESTION. THESE FORMS, WHEN COMPLETED, SHALL BEAR THE SIGNATURES OF THE MEMBERS OF THE GRAND CHAPTER FRATERNAL COMMITTEE AND THE COUNTER-SIGNATURE OF THE WORTHY GRAND MATRON. THE FORMS SHALL BE RETAINED BY THE CHAIRMAN OF THE GRAND CHAPTER FRATERNAL COMMITTEE AND SHALL BE THE BASIS ON WHICH THE MONTHLY CHECKS ARE DRAWN. INVESTMENTS AND ENDOWMENT FUNDS 2016-06-30 20674563 NEW YORK STOCK EXCHANGE 475134637 GRAND CHAPTER OF PA ENDOWMENT CORPORATION INC 105 FREEMASON DRIVE ELIZABETHTOWN PA 17022 501(C)(3) 1 1 0 0 Part II, Line 2e: Person(s) Involved: BOARD MEMBERS Part II, Line 2e: Explanation of Involvement: BOARD MEMBERS HAVE ALSO BECOME THE BOARD MEMBERS OF THE NEWLY ESTABLISHED SUPPORTING ORGANIZATION. THE ORGANIZATION TO WHICH THE ENDOWMENT FUNDS WERE TRANSFERRED IS A RELATED ENTITY OF THE FILING ORGANIZATION. COMMON BOARD MEMBERS AND MANAGEMENT ARE REFLECTED IN THE ORGANIZATION'S RESPECTIVE FORMS 990. EMPLOYEES, WHO WORK MINIMAL HOURS, WILL NOT BECOME EMPLOYEES OF THE ENDOWMENT ORGANIZATION BUT WILL BE RESPONSIBLE FOR THE ADMINISTRATIVE ACTIVITIES REQUIRED BY THE NEW ORGANIZATION TO MAINTAIN ITS BOOKS AND RECORDS. SCHEDULE N, PART II THE ORGANIZATION ESTABLISHED A SUPPORTING ORGANIZATION TO MORE EFFECTIVLY MANAGE THE ORGANIZATION'S ENDOWMENT FUNDS. Form 990, Part VI, Section A, line 6 THE ORGANIZATION HAS MEMBERS BELONGING TO SUBORDINATE CHAPTERS. THE SUBORDINATE CHAPTERS REPORT TO THE GRAND CHAPTER WITH MEMBERSHIP CHANGES AND DONATIONS. VOTING MEMBERS ARE PAST MATRONS, PAST PATRONS, WORTHY MATRONS, WORTHY PATRONS, ASSOCIATE MATRONS AND ASSOCIATE PATRONS. Form 990, Part VI, Section A, line 7a All Past Matrons, Past Patrons, Worthy Matrons, Worthy Patrons, Associate Matrons and Associate Patrons vote to elect the governing body at the annual sesson of the Grand Chapter. The full membership votes on the subordinate chapter level. Form 990, Part VI, Section A, line 7b ANY PROPOSED CHANGES TO THE CONSTITUTION AND LAWS, AND STANDARD FLOOR WORK, ARE SUBJECT TO MEMBER APPROVAL AT THE ANNUAL MEETING. IF THERE ARE DECISIONS MADE THAT DO NOT AFFECT THE CONSTITUTION AND LAWS, THE DECISIONS ARE BROUGHT BEFORE THE BOARD OF DIRECTORS. THESE DECISIONS DO NOT HAVE TO BE APPROVED BY MEMBERS. Form 990, Part VI, Section B, line 11b THE FINANCE COMMITTEE CHAIRMAN WILL perform an initial REVIEW of THE FINAL FORM 990. AT THE BOARD MEETING IMMEDIATELY FOLLOWING RECEIPT OF THE FORM 990, COPies WILL BE MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW prior to THE RETURN being FILED. Form 990, Part VI, Section B, line 12c THE POLICY IS GIVEN TO EACH MEMBER OF THE BOARD OF DIRECTORS FOR REVIEW AT THE FIRST BOARD OF DIRECTORS MEETING FOLLOWING THE ANNUAL SESSION. THE CHAIRMAN OF THE FINANCE COMMITTEE REVIEWS THE STATEMENTS TO MAKE SURE EVERYONE IS IN COMPLIANCE WITH THE POLICY. Any director with a conflict of interest will abstain from voting on the conflict and will not use his/her personal influence with respect to the conflict. The director with the conflict may state a position on the matter that provides information which may be helpful to other directors. FAMILY AND BUSINESS RELATIONSHIPS ARE EXPRESSLY MENTIONED IN THE POLICY AS BEING SOURCES OF POTENTIAL CONFLICTS. Form 990, Part VI, Section B, line 15 THE MEMBERSHIP, THROUGH THE CONSTITUTION AND LAWS, DESIGNATES THE COMPENSATION TO CEO/EXECUTIVE DIRECTOR AND TOP MANAGEMENT. THE SALARIES FOR THE GRAND TREASURER/GRAND SECRETARY ARE LISTED IN THE CONSTITUTION AND LAWS. ANY RAISES THAT OCCUR ARE BASED ON YEARLY RECOMMENDATIONS FROM THE FINANCE COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. THE BUDGET IS THEN APPROVED BY THE MEMBERSHIP AT THE ANNUAL MEETING. Form 990, Part VI, Section C, line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XI, line 9: Net Asset Transfer -20,674,563. GRAND CHAPTER OF PA ENDOWMENT CORPORATION INC 105 FREEMASON DRIVE ELIZABETHTOWN PA 17022 475134637 HOLDS INVESTMENTS PA 501(c)(3) Line 12a, I GRAND CHAPTER OF THE EASTERN STAR 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 GRAND CHAPTER OF PA ENDOWMENT CORPORATION INC R 21645657 cost GRAND CHAPTER OF PA ENDOWMENT CORPORATION INC S 971094 Cost