2013-10-28T10:40:33-05:00 2012-12-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2012-01-01 411495325 MINNESOTA MASONIC CHARITIES MINN 9529486200 11501 MASONIC HOME DRIVE BLOOMINGTON MN 55437 SUE MORK 9529486200 2013-10-09 1 KURT BENNION P01469618 6123764500 2012 2016-03-07 17:11:31Z ERIC J NEETENBEEK 11501 MASONIC HOME DRIVE BLOOMINGTON MN 55437 328728 0 X N/A X 1983 MN SUPPORT, PLANNING, AND SUPERVISION OF AFFILIATED 501(C)(3) EXEMPT ORGANIZATIONS 13 13 0 13 0 0 1921350 317478 0 0 0 0 -7402 -7010 1913948 310468 2758107 3362542 0 0 677945 718292 93104 95604 100787 392125 527083 3921281 4703521 -2007333 -4393053 5266307 3776512 51848778 51954851 -46582471 -48178339 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 3362542 3362542 0 SUPPORT, PLANNING, AND SUPERVISION OF AFFILIATED ORGANIZATIONS EXEMPT UNDER SECTION IRC 501(C)(3). 3362542 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 0 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 13 13 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 S WETHING 1.00 7.00 X X 0 0 0 RAYMOND G CHRISTENSEN 1.00 0.00 X X 0 0 0 BRUCE JOHNSON 1.00 1.00 X X 0 0 0 DALE SEUBERT 1.00 1.00 X X 0 0 0 MARK A CAMPBELL 1.00 2.00 X 0 0 0 ELLEN CAUFMAN 1.00 1.00 X 0 0 0 CYNTHIA MCDONALD 1.00 0.00 X 0 0 0 GREGORY LANE 1.00 1.00 X 0 0 0 ANDREW RICE 1.00 0.00 X 0 0 0 DAVID E OLSON 1.00 0.00 X 0 0 0 ROGER J TAYLOR 1.00 0.00 X 0 0 0 BRIAN BEEMANN 1.00 0.00 X 0 0 0 RITA S GLAZEBROOK 1.00 2.00 X 0 0 0 ERIC J NEETENBEEK 4.50 35.50 X 0 290389 28774 SUE MORK 4.50 35.50 X 0 152943 18974 0 443332 47748 0 0 1 0 MINNESOTA MASONIC ELDER SERVICES 11501 MASONIC HOME DRIVE BLOOMINGTON MN 55437 MANAGEMENT SERVICES 150000 CORNERSTONE PHILANTHROPY ADVISORS 425 MAHTOMEDI AVENUE ST PAUL MN 55115 PROFESSIONAL FUNDRAISING 132750 2 29060 288418 317478 11250 29060 18260 -7010 -7010 310468 0 0 -7010 3034887 3034887 327655 327655 654555 654555 18000 18000 12000 12000 33737 33737 150000 150000 34685 34685 38745 38745 95604 95604 1591 1591 68404 68343 61 34646 34646 17139 12017 5122 22496 22496 EVENT EXPENSES 151308 151308 DUES & SUBSCRIPTIONS 8069 8069 4703521 3362542 1240192 100787 2685024 1283514 24594 0 2556689 2492998 5266307 3776512 57399 195490 41543746 40273759 10247633 11485602 51848778 51954851 X -47313976 -48909844 701350 701350 30155 30155 -46582471 -48178339 5266307 3776512 X -4393053 2797185 X 0 1 X 1 0 X 1868927 1784839 3119459 3585600 3139257 13498082 1868927 1784839 3119459 3585600 3139257 13498082 1054489 12443593 2250 1875 1425 11250 16800 13514882 0.92070 0.91320 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE FROM AFFILIATE 2492998 2492998 DUE TO AFFILIATE 11485602 11485602 X DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 2009 TO 2012 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 237494 95604 141890 237494 95604 141890 MN MMC GALA 40310 29060 11250 13316 800 4144 40310 29060 11250 13316 800 4144 18260 -7010 EXPLANATION OF FUNDRAISING PAYMENTS SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE WHOLE AMOUNT OF $95,604 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) 162500 CHILDHOOD LANGUAGE PROGRAM GRAND CHAPTER ORDER OF THE EASTERN STAR MINNESOTA 11501 MASONIC HOME DRIVE BLOOMINGTON MN 55437 410460471 501(C)(10) 21000 SCHOLORSHIPS THE VALLEY OF ROCHESTER SCOTTISH RITE CHILDREN'S FOUNDATION 2002 2ND STREET SW ROCHESTER MN 55902 205408116 501(C)(10) 18750 LANGUAGE CLINIC ST LOUIS PARK EMERGENCY PROGRAM 6812 W LAKE STREET ST LOUIS PARK MN 55426 510188692 501(C)(3) 5918 FOOD SHELF PROGRAM MN MEDICAL FOUNDATION 200 OAK STREET SE MINNEAPOLIS MN 55455 416027707 501(C)(3) 100000 APLATZ CHILDREN'S HOSPITAL ADOPT A ROOM ANNANDALE AREA COMMUNITY FOOD SHELF 390 ANNANDALE BLVD ANNANDALE MN 55302 363297409 501(C)(3) 22350 FOOD SHELF PROGRAM RIVERWORKS FOOD SHELF 8230 CEDAR ST ROCKFORD MN 55373 264143579 501(C)(3) 22900 FOOD SHELF PROGRAM BUFFALO FOOD SHELF 301 12TH AVE S BUFFALO MN 55313 411888259 501(C)(3) 25700 FOOD SHELF PROGRAM FRIENDS FOR LIFE FOOD SHELF PO BOX 824 WATERTOWN MN 55388 411645058 501(C)(3) 61000 FOOD SHELF PROGRAM HOUSTON COMMUNITY FOOD SHELF 118 S LINCOLN ST HOUSTON MN 55943 460909052 501(C)(3) 7504 FOOD SHELF PROGRAM INTERFAITH OUTREACH & COMMUNITY PARTNERS 1605 COUNTY RD 101 N PLYMOUTH MN 55447 363482724 501(C)(3) 14000 FOOD SHELF PROGRAM KITCHEN TABLE FOOD SHELF 1400 SOUTH SARATOGA ST MARSHALL MN 56258 410888137 501(C)(3) 75996 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) 16389 FOOD SHELF PROGRAM SEMCAC-RUSHFORD FOOD SHELF PO BOX 549 RUSHFORD MN 55971 410907135 501(C)(3) 23685 FOOD SHELF PROGRAM SEMCAC-CALEDONIA FOOD SHELF 135 EAST MAIN ST CALEDONIA MN 55921 410907135 501(C)(3) 59126 FOOD SHELF PROGRAM SEMCAC-PRESTON FOOD SHELF 515 WASHINGTON ST NW PO BOX 5 PRESTON MN 55965 410907135 501(C)(3) 17940 FOOD SHELF PROGRAM SPECIAL OLYMPICS OF MN 100 WASHINGTON AVE S MINNEAPOLIS MN 55401 411228157 501(C)(3) 10000 SUPPORT PROGRAM TOYS FOR TOTS FOUNDATION OF MPLS 2360 PILOT KNOB RD EAGAN MN 55150 203021444 501(C)(3) 6675 TOYS CHRISTIAN SOCIAL SERVICES 215 CEDAR ST MONTICELLO MN 55362 411668149 501(C)(3) 5350 FOOD SHELF PROGRAM TRACY FOOD SHELF 356 3RD ST E TRACY MN 56175 410888137 501(C)(3) 11204 FOOD SHELF PROGRAM VALLEY OUTREACH 1911 CURVE CREST BLVD W STILLWATER MN 55082 411452973 501(C)(3) 10000 FOOD SHELF PROGRAM WESTONKA FOOD SHELF (AFFILIATED WITH ST VINCENT DE PAUL SOCIETY) 2443 COMMERCE BLVD MOUND MN 55364 135562362 501(C)(3) 18868 FOOD SHELF PROGRAM FAMILY PATHWAYS PO BOX 272 CAMBRIDGE MN 55008 411332828 501(C)(3) 16864 FOOD SHELF PROGRAM 22 2 SCHOLARSHIP 42 173000 GRAND LODGE MATCHING SCHOLARSHIPS 387 154655 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 0 210406 0 49751 0 30232 0 12853 0 15921 0 319163 0 0 SUE MORK 0 107717 0 15196 0 30030 0 8636 0 10338 0 171917 0 0 SUPPLEMENTAL INFORMATION PART III 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. 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 DUTIIES 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. WE HAVE ANSWERED YES TO LINE 15A BECAUSE OUR BOARD OF DIRECTORS AND COMPENSATION COMMITTEE ARE IDENTICAL TO THOSE 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: TRANSFERS FROM AFFILIATES 2,821,779. TRANSFERS TO AFFILIATES -24,594. 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 MINNESOTA 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 0 1 1 1 1 1 0 0 1 1 MINNESOTA MASONIC ELDER SERVICES INC M 150000 COST OF SERVICES MINNESOTA MASONIC CHARITIES FUNDS R 2500000 CASH MINNESOTA MASONIC CHARITIES FUNDS S 24594 FMV OF STOCK GIFT MINNESOTA MASONIC CANCER CENTER FUND INC R 321779 CASH