2012-09-05T07:43:39-05:00 2012-04-30 232932984 PARENTEBEARD LLC 1869 CHARTER LANE STE 301 LANCASTER PA 17601 990 2011-05-01 232775720 GRAND CHAPTER OF PENNSYLVANIA ORDER OF THE EASTERN STAR INC GRAN 7173615203 PO BOX 8 WOMELSDORF PA 19567 MARY ANN RHODE 7173615203 2012-09-04 1 MICHAEL S FREY P00327329 7173935696 2011 2016-02-24 21:20:13Z MARY ANN RHODE PO BOX 8 WOMELSDORF PA 19567 12516679 0 X WWW.PAEASTERNSTAR.ORG X 1995 PA TO PROMOTE THE PRACTICE OF CHARITY AND FRATERNITY. 14 12 5 300 0 0 274420 348088 416250 317753 1025968 1511547 90704 15655 1807342 2193043 608711 644723 0 0 72461 71563 0 0 94673 757500 678057 1438672 1394343 368670 798700 22725197 21958058 429594 393332 22295603 21564726 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 314774 314774 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. 134000 134000 EDUCATIONAL, SCHOLARSHIP & ESTARL AWARDS. 136 INDIVIDUALS BENEFITED FROM THIS PROGRAM SERVICE. 195949 195949 FRATERNAL AND EMERGENCY FUNDS USED TO HELP THOSE IN NEED OF FINANCIAL SUPPORT. 81 INDIVIDUALS BENEFITED FROM THIS PROGRAM SERVICE. 322403 317753 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. 322403 317753 967126 1 1 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 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 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 26611 0 0 MARTHA A JOHNS 30.00 X X 16431 0 0 CLYDE C STINE 1.00 X 0 0 0 BARBARA A HESS 1.00 X 0 0 0 CHERYL D WILSON 1.00 X 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 BRADLEY A LEWIS 1.00 X 0 0 0 VIRGINIA L PLYLER 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 HELENBETH G VILCEK 1.00 X 0 0 0 43042 0 0 0 0 0 0 0 150875 24313 172900 348088 ANNUAL SESSIONS 900099 163330 163330 CLUB BOARDS 900099 64150 64150 DEPUTY GRAND MATRON 900099 53877 53877 MS SOCIETY OUTREACH PR 900099 23171 23171 TRIENNIAL/GOLDEN STAR/ 900099 13225 13225 317753 650801 650801 11120266 10259520 860746 860746 860746 21286 24313 29758 -8472 -8472 12000 2699 9301 9301 43365 31659 11706 11706 MISCELLANEOUS 900099 3120 3120 3120 2193043 317753 0 1527202 314774 314774 329949 329949 42349 42349 23438 23438 5776 5776 23800 23800 96477 96477 71985 39875 32110 4009 4009 17699 17699 32728 32728 318080 202532 20875 94673 5938 5938 14794 14794 COMMMITTEE EXPENSE 76996 76996 RETIREMENT GIFTS 5088 5088 MISCELLANEOUS 3535 3535 REHABILITATION 3000 3000 3928 3928 1394343 967126 332544 94673 177543 167177 710208 747913 2291 1500 26313 28580 62767 47019 42878 33491 11485 9387 19930148 19213909 1804442 1742573 22725197 21958058 165991 156223 254274 231662 9329 5447 429594 393332 X 22097378 21360071 129725 116155 68500 88500 22295603 21564726 22725197 21958058 X 798700 -1529577 X X 0 1 1 X 0 X 340045 319376 316334 385124 470865 1831744 340045 319376 316334 385124 470865 1831744 1831744 654348 618209 498960 520552 650801 2942870 15193 2153 7454 11750 3120 39670 4814284 2467850 0.38050 0.36130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21386755 22024 -25706 682636 97357 20603080 18984903 1994 2988409 488366 100185 21386755 15159350 19364 4425341 515829 103323 18984903 21960754 21412 -6123518 569702 129596 15159350 0.99570 0.00430 0.00000 0 0 42878 33491 9387 9387 ALTERNATIVE INVESTMENTS 1742573 F 1742573 2193043 1394343 798700 -1529577 -1529577 -730877 695923 -1529577 -1529577 2225500 -32457 -32457 2193043 1426800 32457 32457 1394343 0 1394343 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: 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, 2009, 2010, AND 2011 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -32,457. PART XIII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 32,457. CHARITY COMMITTE 22353 22353 240 1949 20164 HOME FESTIVALS 15482 10667 4815 4709 106 37835 10667 27168 240 6658 20270 27168 0 1 MASONIC HOMES AT ELIZABETHTOWNGRAND LODGE OF FREE & ACCEPTED MASONS OF PA ONE MASONIC DRIVE ELIZABETHTOWN PA 17022 230360210 501(C)(3) 188441 TO SUPPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION NATIONAL MULTIPLE SCLEROSIS SOCIETY 733 THIRD AVENUE NEW YORK NY 100173288 135661935 501(C)(3) 76150 TO SUPPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION SUSQUEHANNA SERVICE DOGS 555 LESENTIER LANE HARRISBURG PA 17112 251847902 501(C)(3) 44127 TO SUPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION 3 SCHOLARSHIPS 136 134000 FRATERNAL ASSISTANCE 47 175575 EMERGENCY ASSISTANCE 34 20374 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. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS MAY SUBMIT A RESUME FOR ELECTION TO THE BOARD. IF AN OFFICE IS NOT CONTESTED IT IS DECLARED UNANIMOUSLY ELECTED AT THE ANNUAL SESSION. THE CONTESTED OFFICES ARE VOTED ON BY SECRET BALLOT, COUNTED BY TELLERS AND THEN REPORTED TO THE MEMBERSHIP. 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 REVIEW THE FINAL FORM 990 AND AT THE BOARD MEETING IMMEDIATELY FOLLOWING RECEIPT OF THE FORM 990, A COPY WILL BE MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW BEFORE THE RETURN IS 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -1,529,577. 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.