2013-07-09T08:02:45-05:00 2012-12-31 SCHMIDT CORNISH & SMITH CPA'S 740 NW BLUE PARKWAY STE 200 LEES SUMMIT MO 64086 990 2012-01-01 430893446 DEMOLAY FOUNDATION INC DEMO 8168918333 10200 NW AMBASSADOR DRIVE KANSAS CITY MO 64153 STEVEN E CRANE 8168918333 2013-07-05 true VAUGHN P CORNISH 8165546717 2013-07-09 2012 2016-03-07 17:11:31Z STEVEN E CRANE 10200 NW AMBASSADOR DRIVE KANSAS CITY MO 64153 857463 false X WWW.DEMOLAY.ORG X 1948 TO PROVIDE SCHOLARSHIP AND OTHER LEADERSHIP OPPORTUNITIES FOR YOUTH INVOLVED IN DEMOLAY. 4 4 0 0 121890 64509 0 105055 124258 33763 33396 260708 222163 22000 42000 0 0 0 0 137621 175041 159621 217041 101087 5122 4407793 4734787 3552 5742 4404241 4729045 TO PROVIDE SCHOLARSHIP AND OTHER LEADERSHIP OPPORTUNITIES FOR YOUTH INVOLVED IN DEMOLAY. false false 42000 42000 SCHOLARSHIP PROGRAM: EXPENSES RELATED TO GRANTS FOR SCHALORSHIPS AND TO DEMOLAY INTERNATINAL, GIVEN ON THE BASIS OF SERVICE, LEADERSHIP, NEED AND ACADEMICS. 5323 LEADERSHIP CONFERENCE: EXPENSES INCURRED IN CONNECTION WIT PROVIDING EDUCATIONAL AND LEADERSHIP OPPORTUNITIES TO YOUNG MEN IN AIM OF BUILDING CHARACTER AND DEVELOPING MATURITY. 47323 true true false false false false false true false true true false false true false true false false false false false false false false false false false false true false false false false false false false false false false false false false false true true true false false true 0 0 false 0 false false false false false false X 4 4 false false false false false false true true true false false false true true true false false false false false MO X X BILL BRYAN 8168918333 10200 AMBASSADOR DRIVE KANSAS CITY MO 64153 X STEVEN E CRANE 1.00 X X 0 0 0 LARRY C BURRUS 1.00 X X 0 0 0 SHANE A HARSHBARGER 1.00 X X 0 0 0 R REID MORGAN III 1.00 X X 0 0 0 false false false 64509 64509 59300 59300 63366 29970 33396 33396 33396 670288 605330 64958 64958 64958 222163 124258 33396 42000 42000 74000 74000 152 152 9320 9320 18562 18562 17182 5323 11859 12844 12844 2657 2657 ADMINISTRATIVE ALLOCATION 40324 40324 217041 47323 169718 0 8793 2049 162571 191124 3657 3589 142 1894460 907506 1025486 986954 2666635 2933547 540509 617524 4407793 4734787 3552 5742 3552 5742 X 2412356 3006394 1920865 1701350 71020 21301 4404241 4729045 4407793 4734787 X 5122 319682 X false true X true false X 39639 52992 62317 121890 64509 341347 39639 52992 62317 121890 64509 341347 341347 173026 154004 131242 117097 63366 638735 980082 59300 0.34830 0.33910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X true 1991885 34509 443940 22588 2447746 2037572 99 -25576 20210 1991885 1989277 200 58705 10610 2037572 1989277 1989277 1989277 1989277 0.16280 0.00870 0.82850 false false 517524 517524 1154263 741689 412574 172604 116221 56383 50069 49596 473 986954 BENEFICIAL INTEREST IN PERPETUAL TRU 615554 DUE FROM ISC 1970 617524 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE ORGANIZATION RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE-LIKELY-THAN NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. THE ORGANIZATION IS SUBJECT TO INCOME TAX REGULATIONS IN THE U.S. FEDERAL JURISDICTION AND CERTAIN STATE JURISDICTIOONS. TAX REGULATIONS WITHIN EACH JURISDICTIONS ARE SUBJECT TO THE INTERPRITATION OF THE RELATED TAX LAWS AND REGULATIONS REQUIRE SIGNIFICANT JUDGMENT TO APPLY. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE APPLICABLE TAX AUTHORITIES FOR THE YEARS BEFORE 2009. IF ANY WERE TO BE INCURRED, THE ORGANIZATION'S POLICY IS TO RECORD PENALTIES AND INTEREST ASSESSED BY INCOME TAX AUTHORITIES AS OPERATING EXPENSES. SUPPLEMENTAL FINANCIAL INFORMATION SCHEDULE D, PAGE 4, PART XIII PART III, LINE 4: THE FOUNDATION MAINTAINS A COLLECTION OF DONATED PAINTINGS AND DEMOLAY MEMORABILIA. THE MOST RECENT APPRAISAL CONDUCTED IN 1994 PLACED A VALUE ON THE COLLECTION OF 106,025. AS PERMITTED BY SFAS NO. 116, ACCOUNTING FOR CONTRIBUTIONS RECEIVED AND CONTRIBUTIONS MADE, THE FOUNDATION DOES NOT CAPITALIZE SUCH ASSETS. PART V, LINE 4: THE ORGANIZATION INTENDS TO USE THE ENDOWMENT FUNDS TO FURTHER THE FOUNDATION'S CHARATIBLE PURPOSE; TO PROVIDE EDUCATIONAL SCHOLARSHIPS TO CURRENT AND PAST MEMBERS OF DEMOLAY, BOTH NOW AND IN THE FUTURE. PART X, LINE 2: THE ORGANIZATION IS GENERALLY EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. false SCHOLARSHIPS 36 42000 ADDITIONAL INFORMATION SCHEDULE I, PAGE 4, PART IV SCHEDULE I, PART I, LINE 2: THE FOUNDTION AWARDS SCHOLARSHIPS BASED ON VARIOUS CRITERIA. NO FOLLOW-UP IS NEEDED. ADDITIONAL INFORMATION FORM 990, PART VI SECTION A, LINE 7B ALL DECISIONS OF THE BOARD OF DIRECTORS MUST BE RATIFIED BY THE MEMBERSHIP AT THE ANNUAL MEETING. SECTION B, LINE 11: THE FORM 990 IS REVIEWED FOR ACCURACY BY THE EXECUTIVE DIRECTOR PRIOR TO SUBMISSION TO THE IRS. SECTION B, LINE 12C AT THE ANNUAL SESSION ALL TRUSTEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY. SECTION C, LINE 19: THE FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. DECISIONS SUBJECT TO APPROVAL OF MEMBERS FORM 990, PAGE 6, PART VI, LINE 7B ALL DECISIONS OF THE BOARD OF DIRECTORS MUST BE RATIFIED BY THE MEMBERSHIP AT THE ANNUAL MEETING. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C AT THE ANNUAL SESSION ALL TRUSTEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC ADDITIONAL INFORMATION FORM 990, PART XI QUESTION 2C THE PROCESS FOR OVERSEEING THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE FROM THE PRIOR YEAR. OTHER CHANGES IN NET ASSETS EXPLANATION FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF BENEFICIAL INTEREST FUNDS 92,859 UNREALIZED INCREASE IN INVESTMENTS 226,823 DEMOLAY INTERNATIONAL 10200 NW AMBASSADOR DRIVE KANSAS CITY MO 64153 431722585 MO 3 9 N/A false FRANK S LAND FOUNDATION 10200 NW AMBASSADOR DRIVE KANSAS CITY MO 64153 436102575 MO 3 11A N/A false false true false false false false false false false true false false true true false false false false false DEMOLAY INTERNATIONAL I 63366 DEMOLAY INTERNATIONAL L 74000 FRANK S LAND FOUNDATION M DEMOLAY INTERNATIONAL M FRANK S LAND FOUNDATION C 30000