2013-09-09T08:53:40-05:00 2013-04-30 232932984 PARENTEBEARD LLC 1869 CHARTER LANE STE 301 LANCASTER PA 17601 990 2012-05-01 232775720 GRAND CHAPTER OF PENNSYLVANIA ORDER OF THE EASTERN STAR INC GRAN 7173615203 PO BOX 8 WOMELSDORF PA 19567 MARY ANN RHODE 7173615203 2013-09-05 1 MICHAEL S FREY P00327329 7173935696 2012 2016-02-24 21:20:13Z MARY ANN RHODE PO BOX 8 WOMELSDORF PA 19567 11411073 0 X WWW.PAEASTERNSTAR.ORG X 1994 PA TO PROMOTE THE PRACTICE OF CHARITY AND FRATERNITY. 14 12 6 15 0 0 348088 226808 317753 286322 1511547 1366966 15655 93589 2193043 1973685 644723 568002 0 0 71563 84814 0 0 65495 678057 659268 1394343 1312084 798700 661601 21958058 23443242 393332 333164 21564726 23110078 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 243819 243819 0 SPECIAL PURPOSE FUND USED TO PROVIDE SUPPORT FOR THE MASONIC HOME, THE NATIONAL MS SOCIETY, AND DIFFERENT ORGANIZATIONS FOR THE DEVELOPMENT OF YOUTH. FUNDS ARE DISTRIBUTED IN ACCORDANCE WITH THE ORGANIZATION'S CONSTITUTION AND LAWS. 114500 114500 0 EDUCATIONAL, SCHOLARSHIP & ESTARL AWARDS. 118 INDIVIDUALS BENEFITED FROM THIS PROGRAM SERVICE. 209682 209682 0 FRATERNAL AND EMERGENCY FUNDS USED TO HELP THOSE IN NEED OF FINANCIAL SUPPORT. 536 INDIVIDUALS BENEFITED FROM THIS PROGRAM SERVICE. 337811 0 286322 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. 337811 286322 905812 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 6 0 1 6 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 0 1 1 1 0 PA X MARY ANN RHODE GRAND SECRETARY 7173615203 105 FREEMASON DRIVE ELIZABETHTOWN PA 17022 MARY ANN RHODE 40.00 X X 27464 0 0 MARTHA A JOHNS 30.00 X X 16800 0 0 CLYDE C STINE 1.00 X 0 0 0 BARBARA A HESS 1.00 X 0 0 0 NORMA J RIDDER 1.00 X 0 0 0 ANNA H MILLER 1.00 X 0 0 0 JOYCE E PLONKA 1.00 X 0 0 0 JOHN J KIBLER 1.00 X 0 0 0 VIRGINIA L PLYLER 1.00 X 0 0 0 EDWARD C SEITER 1.00 X 0 0 0 WILLIAM D JOHNSTON JR 1.00 X 0 0 0 B MONTE KEMMLER 1.00 X 0 0 0 MARY H STILLMAN 1.00 X 0 0 0 HELENBETH G VILCEK 1.00 X 0 0 0 44264 0 0 0 0 0 0 0 144121 870 81817 226808 ANNUAL SESSIONS 900099 171830 171830 DEPUTY GRAND MATRON 900099 41013 41013 CLUB BOARDS 900099 40890 40890 TRIENNIAL/GOLDEN STAR/CANCER 900099 22987 22987 MS SOCIETY OUTREACH PROJECT 900099 9602 9602 286322 760365 760365 10007572 9400971 606601 606601 606601 72219 870 12152 60067 60067 47727 24265 23462 23462 CLASS ACTION PROCEEDS 900099 8299 8299 DISPENSATONS 900099 1680 1680 MISCELLANEOUS 900099 81 81 10060 1973685 286322 0 1460555 243819 243819 324183 324183 43618 43618 34326 34326 6870 6870 24400 24400 90141 90141 73780 43640 30140 4419 4419 18187 18187 34661 34661 309733 221279 22959 65495 6776 6776 14436 14436 COMMITTEE EXPENSES 70291 70291 RETIREMENT GIFTS 5334 5334 REHABILITATION 2600 2600 SCHOOL OF INSTRUCTION 1631 1631 2879 2879 1312084 905812 340777 65495 167177 173481 747913 734701 1500 2247 28580 31895 47019 57736 28129 25030 9387 3099 19213909 20504274 1742573 1935809 21958058 23443242 156223 99411 231662 233753 5447 0 393332 333164 X 21360071 22971789 116155 49789 88500 88500 21564726 23110078 21958058 23443242 661601 883751 0 X X 0 1 X 1 0 X 319376 316334 385124 470865 290247 1781946 319376 316334 385124 470865 290247 1781946 1781946 618209 498960 520552 650801 760365 3048887 2153 7454 11750 3120 1761 26238 4857071 2201751 0.36690 0.38050 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2008 AMOUNT: $ 2,153. 2009 AMOUNT: $ 7,454. 2010 AMOUNT: $ 11,750. 2011 AMOUNT: $ 3,120. 2012 AMOUNT: $ 1,761. 20603080 9615 2202412 685809 88782 22040516 21386755 22024 -25706 682636 97357 20603080 18984903 1994 2988409 488366 100185 21386755 15159350 19364 4425341 515829 103323 18984903 21960754 21412 -6123518 569702 129596 15159350 0.99600 0.00400 0.00000 0 0 28129 25030 3099 3099 ALTERNATIVE INVESTMENTS 1935809 F 1935809 X 2869588 883751 883751 1985837 -12152 -12152 1973685 1324236 12152 12152 1312084 0 1312084 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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 THE ADMINISTRATIVE COSTS, AND 3% AS A REINVESTMENT INTO THE GRAND CHAPTER ENDOWMENT FUND. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2012, 2011, AND 2010 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -12,152. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 12,152. CHARITY COMMITTE 39127 870 38257 11580 HOME FESTIVALS 17964 17964 572 57091 870 56221 12152 12152 44069 1 MASONIC HOMES AT ELIZABETHTOWNGRAND LODGE OF FREE & ACCEPTED MASONS OF PA ONE MASONIC DRIVE ELIZABETHTOWN PA 17022 230360210 501(C)(3) 123759 TO SUPPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION NATIONAL MULTIPLE SCLEROSIS SOCIETY 733 THIRD AVENUE NEW YORK NY 100173288 135661935 501(C)(3) 83540 TO SUPPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION UP THE VOLUME 5485 SAUCON RIDGE ROAD COOPERSBURG PA 18036 263919953 501(C)(3) 10389 TO SUPPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION SHARE CARE FAITH IN ACTION 321 WYANDOTTE STREET BETHLEHEM PA 18015 232635994 501(C)(3) 10000 TO SUPPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION THE MIRACLE LEAGUE OF LEHIGH VALLEY PO BOX 180 WHITEHALL PA 18052 743167008 501(C)(3) 5000 TO SUPPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION CARING HANDS IN THE VALLEY PO BOX 265 KNOXVILLE PA 16928 251288127 501(C)(3) 5000 TO SUPPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION SCHOLARSHIPS 118 114500 FRATERNAL ASSISTANCE 496 187250 EMERGENCY ASSISTANCE 40 22433 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: 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. FORM 990, PART XII, LINE 2C THE PROCESS FOR WHICH THE ORGANIZATION OVERSEES THE AUDIT OF ITS FINANCIAL STATEMENTS HAS NOT CHANGED FROM PRIOR YEARS.