2014-08-29T10:50:58-05:00 2014-04-30 232932984 PARENTEBEARD LLC 1869 CHARTER LANE STE 301 LANCASTER PA 17601 990 2013-05-01 232775720 GRAND CHAPTER OF PENNSYLVANIA ORDER OF THE EASTERN STAR INC GRAN 7173615203 PO BOX 8 WOMELSDORF PA 19567 MARY ANN RHODE GRAND SECRETARY 7173615203 2014-08-29 1 MICHAEL S FREY P00327329 7173935696 2013 2015-11-30 17:44:51Z MARY ANN RHODE PO BOX 8 WOMELSDORF PA 19567 6654453 0 X WWW.PAEASTERNSTAR.ORG X 1994 PA TO PROMOTE THE PRACTICE OF CHARITY AND FRATERNITY. 14 12 5 12 0 0 226808 236890 286322 261609 1366966 1465464 93589 57405 1973685 2021368 568002 536917 0 0 84814 91961 0 0 36055 659268 584951 1312084 1213829 661601 807539 23443242 24902920 333164 324547 23110078 24578373 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 229917 229917 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 HOURS OF 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. 95500 95500 0 THE ORGANIZATION PROVIDES EDUCATIONAL SCHOLARSHIPS AND ESTARL AWARDS ANNUALLY. 95 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. THE SCHOLARSHIP MONEY THAT IS PRESENTED TO THOSE ELIGIBLE IS IN THE AMOUNTS OF EITHER $1,000.00 OR $500.00 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. 211500 211500 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 FOR PAYMENT. 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 IS NOT NEEDED OR THAT LIFESTYLES HAVE CHANGED. PRESENTLY THERE ARE 33 PEOPLE GETTING MONTHLY ASSISTANCE BUT WE HAVE PROVIDED EMERGENCY ASSISTANCE TO AN ADDITIONAL 34 RECIPIENTS. THE MONEY THAT IS COLLECTED FROM THESE FUNDS COMES FROM OUR CHAPTER DONATIONS ALONG WITH 3 BAZAARS THROUGHOUT EACH FISCAL YEAR TO RAISE MONEY FOR OUR RECIPIENTS. 287869 0 261609 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. 287869 261609 824786 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 5 1 0 0 0 0 0 0 0 0 0 0 X 14 12 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 PA X MARY ANN RHODE GRAND SECRETARY 7173615203 105 FREEMASON DRIVE ELIZABETHTOWN PA 17022 MARY ANN RHODE GRAND SECRETARY 40.00 X X 36660 0 0 VIRGINIA L PLYLER WORTHY GRAND MATRON 1.00 X 600 0 0 MARTHA A JOHNS GRAND TREASURER 30.00 X X 19103 0 0 EDWARD C SEITER WORTHY GRAND PATRON 1.00 X 0 0 0 NORMA J RIDDER FINANCE COMMITTEE 1.00 X 0 0 0 BARBARA A HESS FINANCE COMMITTEE 1.00 X 0 0 0 JOHN E BERGER FINANCE COMMITTEE 1.00 X 0 0 0 CLYDE C STINE GRAND TRUSTEE 1.00 X 0 0 0 JOHN J KIBLER GRAND TRUSTEE 1.00 X 0 0 0 WILLIAM D JOHNSTON JR GRAND TRUSTEE 1.00 X 0 0 0 HELENBETH G VILCEK ASSOCIATE GRAND MATRON 1.00 X 0 0 0 FRANK L EINSEL ASSOCIATE GRAND PATRON 1.00 X 0 0 0 MARY H STILLMAN GRAND CONDUCTRESS 1.00 X 0 0 0 DIANA N MICHAEL ASSOCIATE GRAND CONDUCTRESS 1.00 X 0 0 0 56363 0 0 0 0 0 0 0 136590 5520 94780 236890 ANNUAL SESSIONS 900099 144351 144351 CLUB BOARDS 900099 60644 60644 DEPUTY GRAND MATRON 900099 38181 38181 MS SOCIETY OUTREACH PROJECT 900099 8098 8098 TRIENNIAL/GOLDEN STAR 900099 7096 7096 3239 3239 261609 927430 927430 5101623 21 4563610 0 538013 21 538034 538034 68003 5520 35230 32773 32773 2950 1475 1475 1475 53726 32770 20956 20956 DISPENSATONS 900099 1331 1331 CLASS ACTION PROCEEDS 900099 622 622 LOST WORK 900099 210 210 38 38 2201 2021368 261609 0 1522869 229917 229917 307000 307000 55180 55180 29329 29329 7452 7452 25200 25200 96787 96787 73333 40886 32447 7865 7865 18690 18690 33163 33163 258082 200711 21316 36055 1069 1069 15341 15341 COMMITTEE EXPENSES 43472 43472 RETIREMENT GIFTS 3980 3980 REHABILITATION 2800 2800 MOVING EXPENSE 1243 1243 3926 3926 1213829 824786 352988 36055 173481 28553 734701 996806 2247 2587 31895 31917 57736 39662 18228 16198 3099 2030 20504274 21696126 1935809 2105239 23443242 24902920 99411 100900 233753 223647 333164 324547 X 22971789 24416420 49789 73453 88500 88500 23110078 24578373 23443242 24902920 807539 660756 0 X 0 1 X 1 0 X 316334 385124 470865 290247 342791 1805361 316334 385124 470865 290247 342791 1805361 1805361 498960 520552 650801 760365 927430 3358108 7454 11750 3120 1761 1579 25664 5189133 2012651 0.34790 0.36690 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2009 AMOUNT: $ 7,454. 2010 AMOUNT: $ 11,750. 2011 AMOUNT: $ 3,120. 2012 AMOUNT: $ 1,761. 2013 AMOUNT: $ 38. DISPENSATIONS - 2013 AMOUNT: $ 1,331. LOST WORK - 2013 AMOUNT: $ 210. 22040516 2508 2080354 688656 94795 23339927 20603080 9615 2202412 685809 88782 22040516 21386755 22024 -25706 682636 97357 20603080 18984903 1994 2988409 488366 100185 21386755 15159350 19364 4425341 515829 103323 18984903 0.99620 0.00380 0.00000 0 0 18228 16198 2030 2030 ALTERNATIVE INVESTMENTS 2105239 F 2105239 X 2718829 660756 660756 2058073 -36705 -36705 2021368 1250534 36705 36705 1213829 0 1213829 PART V, LINE 4: THE GRAND CHAPTER ENDOWMENT FUND 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), 4% TO OPTIONAL FUND, 33% TO THE GRAND CHAPTER GENERAL FUND FOR ADMINISTRATIVE COSTS, AND 3% AS A REINVESTMENT INTO THE GRAND CHAPTER ENDOWMENT FUND. PART X, LINE 2: GRAND CHAPTER FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARD FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES IN AN ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE STANDARD ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURE. MANAGEMENT HAS DETERMINED THAT THIS STANDARD DOES NOT HAVE A MATERIAL IMPACT ON THESE FINANCIAL STATEMENTS. GRAND CHAPTER'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS FOR THE YEARS ENDED APRIL 30, 2013, 2012, AND 2011 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING/GAMING EXPENSES -36,705. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING/GAMING EXPENSES 36,705. CARING AND SHARING BAZAAR 45045 5520 39525 13566 15339 MASONIC VILLAGE FESTIVAL 22949 0 22949 3562 1164 67994 5520 62474 17128 16503 33631 28843 1 MASONIC HOMES AT ELIZABETHTOWNGRAND LODGE OF FREE & ACCEPTED MASONS OF PA ONE MASONIC DRIVE ELIZABETHTOWN PA 17022 230360210 501(C)(3) 123650 TO SUPPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION NATIONAL MULTIPLE SCLEROSIS SOCIETY 733 THIRD AVENUE NEW YORK NY 100173288 135661935 501(C)(3) 74466 TO SUPPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION UP THE VOLUME 5485 SAUCON RIDGE ROAD COOPERSBURG PA 18036 263919953 501(C)(3) 5000 TO SUPPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION PENNSYLVANIA MASONIC YOUTH FOUNDATION 1244 BAINBRIDGE ROAD ELIZABETHTOWN PA 17022 232188997 501(C)(3) 7281 TO SUPPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION SHRINERS HOSPITAL FOR CHILDREN 3551 N BROAD ST PHILADELPHIA PA 19140 042121377 501(C)(3) 5000 TO SUPPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION GENERAL GRAND CHAPTER DISASTER RELIEF FUND 1618 NEW HAMPSHIRE AVE NW WASHINGTON DC 20009 530121305 501(C)(3) 5000 TO SUPPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION 6 SCHOLARSHIPS 36 95500 FRATERNAL ASSISTANCE 33 195475 EMERGENCY ASSISTANCE 34 16025 PART I, LINE 2: THE CHARITABLE ORGANIZATIONS TO WHICH WE GIVE TO 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. 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 11 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. 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.