2014-11-06T13:55:59-06:00 2013-12-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2013-01-01 411495325 MINNESOTA MASONIC CHARITIES MINN 9529486200 11501 MASONIC HOME DRIVE BLOOMINGTON MN 55437 SUE MORK CFO 9529486200 2014-10-03 1 JEFF VRIEZE P01273590 6123764500 2013 2015-11-30 17:44:51Z ERIC J NEETENBEEK 11501 MASONIC HOME DRIVE BLOOMINGTON MN 55437 4680011 0 X N/A X 1983 MN SUPPORT, PLANNING, AND SUPERVISION OF AFFILIATED 501(C)(3) EXEMPT ORGANIZATIONS 14 14 0 16 0 0 317478 4670944 0 0 0 0 -7010 -11480 310468 4659464 3362542 11630592 0 0 718292 692207 95604 124200 124266 527083 473770 4703521 12920769 -4393053 -8261305 3776512 3804093 51954851 59249768 -48178339 -55445675 X MINNESOTA MASONIC CHARITIES AND AFFILIATES' PURPOSES ARE TO HELP, AID AND ASSIST THE MASONIC FAMILY AND OTHERS, GUIDED BY THE MASONIC PRINCIPLES OF BROTHERLY LOVE, RELIEF AND TRUTH, BY (A) PROVIDING FACILITIES FOR NURSING CARE AND ELDERLY HOUSING; FACILITIES AND PROGRAMS FOR COMMUNITY, HEALTH, SOCIAL SERVICES AND EDUCATION OF OLDER PERSONS AND THEIR FAMILIES; AND PROFESSIONALS WHO SERVE OLDER PERSONS; (B) PROMOTING RESEARCH AND OTHER ACTIVITIES RELATED TO THE TREATMENT AND CURE OF CANCER; (C) ASSISTING STUDENTS IN OBTAINING HIGHER EDUCATION; (D) THE COLLECTION, PRESERVATION AND DISSEMINATION OF HISTORICAL KNOWLEDGE ABOUT MASONRY IN MINNESOTA; AND (E) TO ENGAGE IN, PROMOTE, AND ADMINISTER CHARITABLE CAUSES AND PROJECTS THAT AID, ASSIST, AND CONTRIBUTE TO THE SUPPORT OF CORPORATIONS, TRUST, ASSOCIATIONS, AND FOUNDATIONS THAT ARE EXEMPT FROM FEDERAL INCOME TAXES. 0 0 11630592 11630592 0 SUPPORT, PLANNING, AND SUPERVISION OF AFFILIATED ORGANIZATIONS EXEMPT UNDER SECTION IRC 501(C)(3). 11630592 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 5 0 1 0 0 0 0 0 0 1 1 0 0 0 0 X 14 14 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X SUE MORK CFO 9529486205 11501 MASONIC HOME DR BLOOMINGTON MN 55437 DAVID WETHING CHAIRMAN 1.00 7.00 X X 0 0 0 RAYMOND CHRISTENSEN VICE CHAIRMAN 1.00 0.00 X X 0 0 0 BRUCE JOHNSON SECRETARY 1.00 0.00 X X 0 0 0 DALE SEUBERT TREASURER 1.00 1.00 X X 0 0 0 BRIAN BEERMANN DIRECTOR 1.00 0.00 X 0 0 0 BARBARA BRIHN DIRECTOR 1.00 0.00 X 0 0 0 MARK CAMPBELL DIRECTOR 1.00 2.00 X 0 0 0 ELLEN CAUFMAN DIRECTOR 1.00 1.00 X 0 0 0 JAMES CHRISTENSEN DIRECTOR 1.00 0.00 X 0 0 0 JOHN GANN DIRECTOR 1.00 0.00 X 0 0 0 RITA GLAZEBROOK DIRECTOR 1.00 2.00 X 0 0 0 GREGORY LANE DIRECTOR 1.00 1.00 X 0 0 0 CYNTHIA MCDONALD DIRECTOR 1.00 0.00 X 0 0 0 DAVID OLSON DIRECTOR 1.00 0.00 X 0 0 0 ANDREW RICE DIRECTOR 1.00 0.00 X 0 0 0 ROGER TAYLOR DIRECTOR 1.00 0.00 X 0 0 0 ERIC J NEETENBEEK PRESIDENT/CEO-CHARITIES 4.50 36.00 X 0 306416 31853 SUE MORK CFO-CHARITIES 4.50 36.00 X 0 145460 19282 0 451876 51135 0 0 1 0 MINNESOTA MASONIC ELDER SERVICES 11501 MASONIC HOME DRIVE BLOOMINGOTN MN 55437 MANAGEMENT SERVICES 200004 JOHNSON KILLEN & SEILER 230 WEST SUPERIOR STREET SUITE 800 DULUTH MN 55802 LEGAL FEES 188697 CORNERSTONE PHILANTHROPY ADVISORS 425 MAHTOMEDI AVENUE ST PAUL MN 55115 PROFESSIONAL FUNDRAISING 124200 3 37576 4633368 139780 4670944 9067 37576 20547 -11480 -11480 4659464 0 0 -11480 11255635 11255635 374957 374957 629331 629331 18000 18000 12000 12000 32876 32876 200004 200004 17130 17130 46815 46815 124200 124200 498 498 117356 117290 66 34646 34646 14471 14471 26741 26741 EVENT EXPENSES 13372 13372 DUES & SUBSCRIPTIONS 2737 2737 12920769 11630592 1165911 124266 1283514 1577745 2492998 2226348 3776512 3804093 195490 229216 40273759 47485738 11485602 11534814 51954851 59249768 X -48909844 -56177180 701350 701350 30155 30155 -48178339 -55445675 3776512 3804093 X -8261305 993969 X 0 1 X 1 0 X 1784839 3119459 3585600 3139257 4670944 16300099 1784839 3119459 3585600 3139257 4670944 16300099 1222149 15077950 1875 1425 11250 9067 23617 16323716 0.92370 0.92070 X SCHEDULE A, PART II, LINE 10. EXPLANANTION FOR OTHER INCOME: REVENUE FROM GALA TICKET SALES RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE FROM AFFILIATE 2226348 2226348 DUE TO AFFILIATE 11534814 11534814 X PART X, LINE 2: THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THE ORGANIZATION FILES INFORMATION RETURNS AS A TAX EXEMPT ORGANIZATION. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE IRS. THE TAX RETURNS FOR THE YEARS 2010 TO 2013 ARE OPEN TO EXAMINATION BY FEDERAL, STATE AND LOCAL AUTHORITIES. X X X X X 1 CORNERSTONE PHILANTHROPY ADVISORS 425 MAHTOMEDI AVENUE ST PAUL MN 55115 FUNDRAISING 0 1677209 124200 1553009 1677209 124200 1553009 MN MMC GALA 46643 37576 9067 616 14998 1375 3558 46643 37576 9067 616 14998 1375 3558 20547 -11480 SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE WHOLE AMOUNT OF $124,200 WAS PAID TO CORNERSTONE PHILANTHROPY ADVISORS BY MINNESOTA MASONIC CHARITIES AND A PORTION WAS ALLOCATED TO MASONIC CANCER CENTER FUND, INC. AND REIMBURSED BY MASONIC CANCER CENTER FUND, INC. TO MINNESOTA MASONIC CHARITIES. 1 SCOTTISH RITE FOUNDATION OF DULUTH 28 WEST 2ND ST DULUTH MN 55802 411420162 501(C)(3) 100000 CHILDHOOD LANGUAGE PROGRAM ANNANDALE AREA COMMUNITY FOOD SHELF 390 ANNANDALE BLVD ANNANDALE MN 55302 363297409 501(C)(3) 15578 FOOD SHELF PROGRAM RIVERWORKS FOOD SHELF 8230 CEDAR ST ROCKFORD MN 55373 264143579 501(C)(3) 18750 FOOD SHELF PROGRAM BUFFALO FOOD SHELF 301 12TH AVE S BUFFALO MN 55313 411888259 501(C)(3) 16496 FOOD SHELF PROGRAM KITCHEN TABLE FOOD SHELF 1400 SOUTH SARATOGA ST MARSHALL MN 56258 410888137 501(C)(3) 17854 FOOD SHELF PROGRAM MN ASSISTANCE COUNCIL FOR VETERANS 360 ROBERT ST N SUITE 306 ST PAUL MN 55101 411694717 501(C)(3) 10000 VETERANS ASSISTANCE MURRAY COUNTY FOOD SHELF 2989 MAPLE AVE SLAYTON MN 56172 383714513 501(C)(3) 10292 FOOD SHELF PROGRAM TOYS FOR TOTS FOUNDATION OF MPLS 2360 PILOT KNOB RD EAGAN MN 55150 203021444 501(C)(3) 21500 TOYS WESTONKA FOOD SHELF (AFFILIATED WITH ST VINCENT DE PAUL SOCIETY) 2443 COMMERCE BLVD MOUND MN 55364 135562362 501(C)(3) 8105 FOOD SHELF PROGRAM BANCROFT ELEMENTARY SCHOOL 1315 E 38TH STREET MINNEAPOLIS MN 55407 274111205 501(C)(3) 6000 BANCROFT PTO STUDENT FIELD TRIPS CAMBRIDGE MEDICAL CTR FOUNDATION 701S DELLWOOD CAMBRIDGE MN 55008 274116873 501(C)(3) 5458 HARBOR RESOURCE ROOM FOR CANCER PATIENTS EVELETH-GILBERT HIGH SCHOOL BAND 801 JONES STREET EVELETH MN 55734 237126021 501(C)(3) 11561 BANK COMPETITION TRIP HELPING HANDS FOOD CHELF 140 ELM AVE DELANO MN 55328 411988713 501(C)(3) 11050 FOOD SHELF PROGRAM JOBS DAUGHTERS INTERNATIONAL 13137 THOMAS CIRCLE BURNSVILLE MN 55337 411867332 501(C)(3) 7495 CAMP SCHOLARSHIPS AND OTHER PROGRAMS MN GRAND CHAPTER ORDER OF THE EASTER STAR 11501 MASONIC HOME DRIVE BLOOMINGTON MN 55437 410460471 501(C)(10) 16540 SCHOLARSHIPS MT TABOR LODGE NO 106 11363 HOUNTY HWY 17 DETROIT LAKES MN 56501 411471145 501(C)(10) 6800 LODGE COMMUNITY PROJECT THE VALLEY OF ROCHESTER SCOTTISH RITE CHILDREN'S FOUNDATION 2002 2ND STREET SW ROCHESTER MN 55902 205408116 501(C)(10) 29248 CHILDHOOD LANGUAGE PROGRAM RITE CARE OF MPLS-ST PAUL 7201 OHM S LANE SUITE 225 ST PAUL MN 55439 200282125 501(C)(3) 19884 CHILDHOOD LANGUAGE DISORDERS WESTERN COMM ACTION 1400 SOUTH SARATOGA ST MARSHALL MN 56258 410888137 501(C)(3) 10817 FOOD SHELF PROGRAM UNIVERSITY OF MINNESOTA 200 OAK STREET SE SUITE 500 MINNEAPOLIS MN 55455 416027707 501(C)(3) 8802338 CONSTRUCTION OF AMBULATORY CARE CENTER 17 3 SCHOLARSHIP 64 218000 GRAND LODGE MATCHING SCHOLARSHIPS 368 156957 PART I, LINE 2: MINNESOTA MASONIC CHARITIES (HEREINAFTER MMC) MONITORS THE GRANTS IT APPROVES IN VARIOUS WAYS DEPENDING UPON THE NATURE OF THE GRANT MADE AND THE SIZE OF THE GRANT. GRANTS TO NON AFFILIATED CORPORATIONS ARE MADE PURSUANT TO A GRANT APPLICATION FORM WHEREIN THE ORGANIZATION SEEKING THE GRANT SPECIFIES THE PURPOSES TO WHICH THE FUNDS WILL BE EXPENDED AND THEN CERTIFIES THAT IT SHALL USE THE FUNDS IN THE MANNER DESCRIBED IN THE GRANT APPLICATION AND THAT IF THE FUNDS ARE NOT TO BE USED FOR THAT PURPOSE THEY WILL BE RETURNED. MMC MANAGEMENT MONITORS THE USE OF THE GRANT FUNDS THROUGH REPORTS GENERATED BY THE GRANT RECEIVING ORGANIZATION AND STATEMENTS SHOWING THE USE TO WHICH THE FUNDS HAVE BE PUT. MMC MAKES A NUMBER OF SCHOLARSHIP GRANTS EACH YEAR. THESE GRANTS ARE MADE TO THE STUDENT AND THE EDUCATIONAL ORGANIZATION JOINTLY TO ENSURE THE APPROPRIATE APPLICATION OF THE SCHOLARSHIP FUNDS. IN THE CASE OF RENEWAL SCHOLARSHIPS, THE STUDENT MUST SUBMIT EVIDENCE OF GOOD ACADEMIC STANDING AND CONTINUING ENROLLMENT AT THE INSTITUTION. SCHOLARSHIP GRANTS ARE THEN MADE TO THE STUDENT AND INSTITUTION JOINTLY. GRANTS OF $10,000 OR MORE ARE REVIEWED BY SENIOR ADMINISTRATION TO ENSURE THAT THE FUNDS HAVE BEEN EXPENDED FOR THE PURPOSE DESCRIBED IN THE GRANT. THE REVIEW CONSISTS OF RECEIVING REPORTS OF THE EXPENDITURE OF THE FUNDS, THE ACTIONS TAKEN AS A RESULT OF THE GRANT AND THE APPARENT EFFECTIVENESS OF THE GRANT. 0 0 0 0 0 0 0 0 0 ERIC J NEETENBEEK PRESIDENT/CEO-CHARITIES 0 224419 0 65805 0 16192 0 14893 0 16960 0 338269 0 0 SUE MORK CFO-CHARITIES 0 124851 0 5581 0 15028 0 8488 0 10794 0 164742 0 0 SCHEDULE J, PART II COMPENSATION FOR THE PRESIDENT/CEO IS DETERMINED BY A RELATED ORGANIZATION AND USES THE FOLLOWING METHODS: 1)COMPENSATION COMMITTEE, 2)INDEPENDENT COMPENSATION CONSULTANT, 3)COMPENSATION SURVEY/STUDY, AND 4)BOARD APPROVAL. X 1 139780 TRADING PRICE 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE SHALL INCLUDE THE CHAIRMAN, THE PRESIDENT/CEO, THE CHIEF FINANCIAL OFFICER, AND THE SECRETARY. THE EXECUTIVE COMMITTEE SHALL HAVE THE AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS OF THIS CORPORATION IN THE INTERVAL BETWEEN BOARD MEETINGS, AND THE EXECUTIVE COMMITTEE SHALL AT ALL TIMES BE SUBJECT TO THE CONTROL AND DIRECTION OF THE BOARD. THE EXECUTIVE COMMITTEE SHALL HAVE SUCH OTHER DUTIES AS MAY BE PRESCRIBED BY THE BOARD FROM TIME TO TIME. FORM 990, PART VI, SECTION A, LINE 3 MINNESOTA MASONIC ELDER SERVICES PROVIDES MANAGEMENT SERVICES, INCLUDING EXECUTIVE MANAGEMENT, TO ITS RELATED MINNESOTA MASONIC CHARITIES ORGANIZATIONS. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THIS CORPORATION, WITH VOTING RIGHTS, IS THE GRAND LODGE OF MINNESOTA, A MINNESOTA NONPROFIT CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF MINNESOTA MASONIC CHARITIES SHALL BE COMPRISED OF THE GRAND MASTER AND DEPUTY GRAND MASTER OF THE GRAND LODGE OF MINNESOTA AND THE WORTHY GRAND MATRON OF THE GRAND CHAPTER OF THE ORDER OF THE EASTERN STAR OF MINNESOTA PLUS EIGHT (8) ADDITIONAL DIRECTORS TO BE ELECTED BY THE MEMBERS OF THE GRAND LODGE OF MINNESOTA AT ITS ANNUAL COMMUNICATION MEETING. FORM 990, PART VI, SECTION A, LINE 7B THE ORGANIZATION'S ARTICLES OF INCORPORATION MAY BE AMENDED OR RESTATED, AND THE BYLAWS MAY BE AMENDED, REPEALED, OR NEW BYLAWS MAY BE ADOPTED ONLY BY THE AFFIRMATIVE VOTE OF A MAJORITY OF THE TOTAL NUMBER OF DIRECTORS THEN HOLDING OFFICE, AND AS APPROVED BY THE SOLE MEMBER OF THIS CORPORATION. FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS REVIEWED BY MANAGEMENT AND IS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ALL STAFF, BOARD OF DIRECTORS AND PROFESSIONAL SERVICES INDEPENDENT CONTRACTORS ARE REQUIRED TO COMPLETE AND SUBMIT A CONFIDENTIAL DISCLOSURE STATEMENT TO THE CEO OR CHAIRMAN OF THE MINNESOTA MASONIC CHARITIES BOARD OF DIRECTORS BY MAY 1 OF EACH YEAR. IF ANY DISCLOSURE STATEMENT INDICATES THE POTENTIAL FOR A CONFLICT OF INTEREST, THE CEO AND, IF NECESSARY, THE CHAIRMAN OF THE BOARD WILL MEET WITH THE AFFECTED INDIVIDUAL TO RESOLVE HOW THE INDIVIDUAL MAY PARTICIPATE IN GOVERNANCE OR MANAGEMENT ACTIVITIES ASSOCIATED WITH THE POTENTIAL CONFLICT OF INTEREST. EACH STAFF PERSON WILL VOLUNTARILY ABSTAIN FROM PARTICIPATION IN ANY MINNESOTA MASONIC CHARITIES ACTIVITY IN WHICH A POTENTIAL CONFLICT OF INTEREST MAY ARISE. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE PRESIDENT/CEO IS REVIEWED ANNUALLY BY THE COMPENSATION COMMITTEE, COMPRISED ENTIRELY OF INDEPENDENT INDIVIDUALS, OF THE BOARD OF DIRECTORS OF MINNESOTA MASONIC CHARITIES. A MARKET ANALYSIS IS COMPLETED BY AN INDEPENDENT CONSULTANT, ALONG WITH A PERFORMANCE REVIEW. ANY ADJUSTMENTS IN COMPENSATION ARE APPROVED BY THE BOARD OF DIRECTORS OF MINNESOTA MASONIC CHARITIES. THE PRESIDENT/CEO ANNUALLY REVIEWS THE COMPENSATION OF THE MANAGEMENT STAFF. ANY ADJUSTMENTS IN COMPENSATION ARE WITHIN THE PARAMETERS SET BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: TRANSFERS FROM AFFILIATES 4,445,750. TRANSFERS TO AFFILIATES -3,451,781. MINNESOTA MASONIC CHARITIES FUNDS 11501 MASONIC HOME DRIVE BLOOMINGTON MN 55437 411495321 INVESTMENTS MN 501(C)(3) LINE 11A, I MINNESOTA MASONIC CHARITIES 1 MINNESOTA MASONIC HOME CARE CENTER 11501 MASONIC HOME DRIVE BLOOMINGTON MN 55437 410693872 NURSING HOME MN 501(C)(3) LINE 9 MINNESOTA MASONIC CHARITIES 1 MINNESOTA MASONIC HOME SENIOR OUTREACH SERVICES 5430 BOONE AVE N NEW HOPE MN 55428 411486229 ADULT DAY CARE MN 501(C)(3) LINE 9 MINNESOTA MASONIC CHARITIES 1 MINNESOTA MASONIC HOME CLUSTER HOMES 11501 MASONIC HOME DRIVE BLOOMINGTON MN 55437 411694835 SENIOR HOUSING MN 501(C)(3) LINE 9 MINNESOTA MASONIC CHARITIES 1 MINNESOTA MASONIC HOME NORTH RIDGE 5430 BOONE AVE N NEW HOPE MN 55428 411921948 NURSING HOME MN 501(C)(3) LINE 9 MINNESOTA MASONIC CHARITIES 1 MINNESOTA MASONIC ELDER SERVICES 11501 MASONIC HOME DRIVE BLOOMINGTON MN 55437 411756132 MANAGEMENT SERVICES MN 501(C)(3) LINE 11A, I MINNESOTA MASONIC CHARITIES 1 MASONIC CANCER CENTER FUND INC 11501 MASONIC HOME DRIVE BLOOMINGTON MN 55437 410849479 FUNDRAISING MN 501(C)(3) LINE 7 MINNESOTA MASONIC CHARITIES 1 MINNESOTA MASONIC HISTORICAL SOCIETY AND MUSEUM 11501 MASONIC HOME DRIVE BLOOMINGTON ME 44537 411788642 EDUCATION MN 501(C)(3) LINE 7 MINNESOTA MASONIC CHARITIES 1 MINNESOTA MASONIC CHARITIES HOLDING CORP 11501 MASONIC HOME DRIVE BLOOMINGTON MN 55437 452102682 REAL ESTATE HOLDINGS MN 501(C)(2) MINNESOTA MASONIC CHARITIES 1 MINNESOTA MASONIC HOMES MANAGEMENT CONSULTING SERVICES 11501 MASONIC HOME DRIVE BLOOMINGTON MN 55437 411963774 CONSULTING SERVICES MN MINNESOTA MASONIC CHARITIES C 1.00000 1 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 0 0 1 1 MINNESOTA MASONIC ELDER SERVICES INC M 200000 COST OF SERVICES MINNESOTA MASONIC CHARITIES FUNDS S 4325000 CASH MINNESOTA MASONIC CHARITIES HOLDING CORP K 3312801 FMV OF PROPERTY MINNESOTA MASONIC CANCER CENTER FUND INC S 120750 CASH MINNESOTA MASONIC CHARITIES FUNDS R 139780 FMV OF PROPERTY