2011-10-04T05:30:56-05:00 2011-04-30 PARENTEBEARD LLC 1869 CHARTER LANE STE 301 LANCASTER PA 17601 990 2010-05-01 232775720 GRAND CHAPTER OF PENNSYLVANIA ORDER OF THE EASTERN STAR INC GRAN 7173615203 PO BOX 8 WOMELSDORF PA 19567 MARY ANN RHODE 7173615203 2011-09-27 1 MICHAEL S FREY 7173935696 2010 2016-03-07 17:11:31Z MARY ANN RHODE PO BOX 8 WOMELSDORF PA 19567 6203372 0 X WWW.PAEASTERNSTAR.ORG X 1995 PA TO PROMOTE THE PRACTICE OF CHARITY AND FRATERNITY. 14 12 6 300 0 0 232515 274420 371138 416250 490685 1025968 78568 90704 1172906 1807342 596528 608711 0 0 64722 72461 0 0 114963 706665 757500 1367915 1438672 -195009 368670 20310032 22725197 403477 429594 19906555 22295603 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 279814 279814 69896 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 ORGANIATION'S CONSTITUTION AND LAWS. 145000 145000 0 EDUCATIONAL, SCHOLARSHIP & ESTARL AWARDS. 148 INDIVIDUALS BENEFITED FROM THIS PROGRAM SERVICE. 183897 183897 34581 FRATERNAL AND EMERGENCY FUNDS USED TO HELP THOSE IN NEED OF FINANCIAL SUPPORT. 96 INDIVIDUALS BENEFITED FROM THIS PROGRAM SERVICE. 368700 0 311773 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. 368700 311773 977411 1 1 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 3 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 24864 0 0 MARTHA A JOHNS 25.00 X X 8000 0 0 CLYDE C STINE 1.00 X 0 0 0 BARBARA A HESS 1.00 X 0 0 0 PAULA K KAUFFMAN 1.00 X X 0 0 0 CHERYL D WILSON 1.00 X X 0 0 0 GARY L SNODGRASS 1.00 X 0 0 0 JOHN E BERGER 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 BRADLEY A LEWIS 1.00 X 0 0 0 VIRGINIA L PLYLER 1.00 X 0 0 0 32864 0 0 0 0 0 0 0 158390 116030 274420 ANNUAL SESSION 900099 176825 176825 CLUB BOARDS 900099 85775 85775 DEPUTY GRAND MATRON 900099 60994 60994 SPECIAL PURPOSE REVENU 900099 54591 54591 TRIENNIAL/GOLDEN STARS 900099 13263 13263 24802 24802 416250 520552 520552 4838885 4333469 505416 505416 505416 66584 11463 55121 55121 5868 2934 2934 2934 69063 48164 20899 20899 MISCELLANEOUS 900099 11750 11750 11750 1807342 416250 0 1116672 279814 279814 328897 328897 39370 39370 26389 26389 6702 6702 1000 1000 23000 23000 91357 91357 94958 58771 36187 7795 7795 16985 16985 34294 34294 356796 218191 23642 114963 5694 5694 15922 15922 COMMMITTEE EXPENSE 88538 88538 FOREIGN TAX PAID 10746 10746 REHABILITATION 3200 3200 RETIREMENT GIFTS 3055 3055 MISCELLANEOUS 2858 2858 1302 1302 1438672 977411 346298 114963 224205 177543 701903 710208 11977 2291 28221 26313 49612 62767 39038 27553 17180 11485 17597783 19930148 1679151 1804442 20310032 22725197 111632 165991 279011 254274 12834 9329 403477 429594 X 19742662 22097378 95393 129725 68500 68500 19906555 22295603 20310032 22725197 X 368670 2020378 X X 0 1 1 X 0 X 342779 340045 319376 316334 385124 1703658 342779 340045 319376 316334 385124 1703658 1703658 680525 654348 618209 498960 520552 2972594 2140 15193 2153 7454 11750 38690 4714942 2593042 0.36130 0.28330 X THE ORGANIZATION MEETS THE FACTS AND CIRCUMSTANCES TEST IN TEMPORARY REGULATIONS SECTION 1.170A-9T(F)(3) THROUGH THE FOLLOWING SUPPORT. THE ORGANIZATION BELIEVES THAT IN THE FUTURE THE 33 1/3% TEST WILL BE PASSED DUE TO DECREASING INVESTMENT INCOME AS A RESULT OF INVESTMENTS NOT PERFORMING AT THE SAME LEVEL AS THEY DID BETWEEN 2005 AND 2008.1) THE ORGANIZATION MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION FROM THE GENERAL PUBLIC THROUGH MEMBERSHIP DUES.2) THE ORGANIZATION RECEIVES SUPPORT THROUGH MEMBERSHIP DUES, FUNDRAISING EVENTS, SOCIAL FUNCTIONS, AND COMMITTEE REVENUES. FUNDRAISING EVENTS AND SOCIAL FUNCTIONS ARE OPEN TO BOTH MEMBERS AND NON-MEMBERS. THE ORGANIZATION CONTINUOUSLY PROVIDES AID TO THE PUBLIC THROUGH FRATERNAL ASSISTANCE AS WELL AS SCHOLARSHIPS. 3) SOLICITATION OF NEW MEMBERS IS ACCOMPLISHED THROUGH MEMBER SOCIAL EVENTS AND FUNDRAISING EVENTS THAT ARE OPEN TO NON-MEMBERS. NON-MEMBERS ATTENDING THESE EVENTS ARE ENCOURAGED TO BECOME MEMBERS TO FURTHER THE CHARITABLE ENDEAVORS OF THE ORGANIZATION. DUES ARE DESIGNED TO MAKE MEMBERSHIP APPEALING TO THE GENERAL PUBLIC. SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: REPORTING CONTRIBUTIONS NOT INCLUDED IN REVENUE: THE GRAND CHAPTER OF PENNSYLVANIA, ORDER THE EASTERN STAR COLLECTS REVENUES FROM ITS SUBORDINATE CHAPTERS THAT ARE INCLUDED IN ITS GROUP EXEMPTION FOR ITS CHARITABLE PROJECTS. THE ORGANIZATION DOES NOT INCLUDE THE CONTRIBUTIONS IN REVENUES NOR DO THEY RECORD THE GRANTS IN EXPENSES AS THE COLLECTION/DISBURSEMENT ACTIVITY HAS NO TAX EFFECT. THE CONTRIBUTIONS DO, HOWEVER, REFLECT THE GRAND CHAPTER'S MISSION TO SERVE THEIR COMMUNITIES, MEMBERS, AND OTHERS WHO NEED FINANCIAL ASSISTANCE AND AS SUCH ADDING THE AMOUNTS BELOW TO CONTRIBUTIONS IS AN ACCRURATE REFLECTION OF THE CONTRIBUTION REVENUE OF THE ORGANIZATION. 04/30/07 - 79,780 04/30/08 - 75,191 04/30/09 - 75,963 04/30/10 - 76,389 04/30/11 - 110,704 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18984903 1994 2988409 488366 100185 21386755 15159350 19364 4425341 515829 103323 18984903 21960754 21412 -6123518 569702 129596 15159350 0.99680 0.00000 0.00320 0 0 39038 27553 11485 11485 ALTERNATIVE INVESTMENTS 1804442 F 1804442 1807342 1438672 368670 2020378 2020378 2389048 3842117 2020378 2020378 1821739 -14397 -14397 1807342 1453069 14397 14397 1438672 0 1438672 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, 2008, 2009, AND 2010 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -11,463. GAMING EXPENSES -2,934. PART XIII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 11,463. GAMING EXPENSES 2,934. HOMES FESTIVALS 27078 27078 1173 4156 278 CARING & SHARING EVENTS 28331 28331 1306 1000 378 1 11175 11175 455 48 2669 66584 66584 2934 5204 3325 11463 55121 1 MASONIC HOMES AT ELIZABETHTOWNGRAND LODGE OF FREE & ACCEPTED MASONS OF PA ONE MASONIC DRIVE ELIZABETHTOWN PA 17022 230360210 501(C)(3) 147237 TO SUPPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION NATIONAL MULTIPLE SCLEROSIS SOCIETY 733 THIRD AVENUE NEW YORK NY 100173288 135661935 501(C)(3) 79917 TO SUPPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION UP THE VOLUME FOUNDATION 5485 SAUCON RIDGE ROAD COPPERSBURG PA 18036 263919953 501(C)(3) 5000 TO SUPPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION PA BREAST CANCER COALITION 344 NORTH READING ROAD EPHRATA PA 17522 251722323 501(C)(3) 6108 TO SUPPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION AMERICAN LUNG ASSOCIATION 14 WALL STREET NO 8C NEW YORK NY 10005 131632524 501(C)(3) 30552 TO SUPPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION AMERICAN RESPIRATORY ALLIANCE OF WESTERN PENNSYLVANIA 201 SMITH DRIVE SUITE E CRANBERRY TOWNSHIP PA 16066 250965587 501(C)(3) 5000 TO SUPPORT THE CHARITABLE EFFORTS OF THIS ORGANIZATION 6 SCHOLARSHIPS 148 145000 FRATERNAL ASSISTANCE 51 165300 EMERGENCY ASSISTANCE 45 18597 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. A CHAPTER DESIRING TO SECURE FRATERNAL AID FOR A MEMBER SHALL TAKE ACTION AT A STATED MEETING TO AUTHORIZE THE CHAPTER FRATERNAL COMMITTEE TO REQUEST AN APPLICATION FROM THE GRAND CHAPTER FRATERNAL COMMITTTEE. 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. 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 GAINS ON INVESTMENTS: 2,020,378. 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. FORM 990 THROUGH ITS INVESTMENT WITH THE ENDOWMENT TEI FUND, L.P. (EIN 20-2472055), GRAND CHAPTER OF PENNSYLVANIA ORDER OF THE EASTERN STAR RECEIVED A FORM 8621. THE INSTRUCTIONS FOR FORM 8621 SAY TO ATTACH THIS FORM TO AN ENTITY'S TAX FILING FOR THE APPROPRIATE TAX YEAR. HOWEVER, FORM 8621 IS NOT LISTED AS AN ACCEPTABLE ATTACHMENT TO FORM 990. GRAND CHAPTER EXERCISED DUE DILIGENCE IN CALLING THE IRS TO VERIFY IF THE FORM 8621 SHOULD BE ATTACHED TO ITS FORM 990. THE IRS WAS UNABLE TO PROVIDE A CONCLUSIVE RESPONSE AS TO WHETEHR FORM 8621 SHOULD BE ATTACHED TO THE FORM 990. GRAND CHAPTER IS NOT ATTACHING FORM 8621. HOWEVER, THIS FORM IS AVAILABLE IF REQUESTED.