2024-05-13T09:57:43-05:00 2023-12-31 560571159 BERNARD ROBINSON & COMPANY LLP PO BOX 19608 GREENSBORO NC 274199608 990 2023-01-01 560603924 THE MASONIC HOME FOR CHILDREN AT OXFORD INC MASO 9196935111 600 COLLEGE STREET OXFORD NC 27565 SPEED HALLMAN CHAIRMAN 9196935111 2024-05-09 1 SPEED HALLMAN 999009999 0 JOHN M ROBINSON P01281319 3362944494 2024-05-09 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z KEVIN OTIS 600 COLLEGE STREET OXFORD NC 27565 7182293 0 X WWW.MHC-OXFORD.ORG X 1873 NC SUPPORT OF CHILDREN FROM FAMILIES EXPERIENCING HARDSHIP. 15 15 80 25 791635 0 3420813 4613384 1059471 1014715 1423778 1546294 4600 6200 5908662 7180593 27835 18939 0 0 3392003 3552811 0 0 833250 3505153 3878217 6924991 7449967 -1016329 -269374 62798861 67693790 389585 324130 62409276 67369660 X PROVIDING A SAFE, NURTURING HOME FOR CHILDREN IN NEED WITH OPPORTUNITIES TO MAXIMIZE THEIR POTENTIAL. RESIDENT CHILDREN RANGE IN AGE FROM INFANT TO 22. THE AVERAGE RESIDENT CENSUS IS 50-65. LIMITED HOUSING IS ALSO AVAILABLE FOR YOUTH OVER THE AGE OF 18 IF THEY ARE ENROLLED IN A SCHOOL OF HIGHER EDUCATION. 0 0 4770838 18939 223080 PROVIDE FOOD, HOUSING AND SUPPORT FOR RESIDENT CHILDREN THAT COME FROM HARDSHIP FAMILIES. 4770838 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 22 0 1 80 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X LUANNE F CLARK 9196935111 600 COLLEGE STREET OXFORD NC 27565 KEVAN FRAZIER GRAND MASTER 2.00 X 0 0 0 SPEED HALLMAN CHAIRMAN 1.00 X X 0 0 0 CARLA EMERSON VICE-CHAIRMAN 1.00 X X 0 0 0 LUTHER STARLING JR TREASURER 1.00 X X 0 0 0 TRACY ARMWOOD SECRETARY 1.00 X X 0 0 0 DON KEHLER DIRECTOR 1.00 X 0 0 0 ARCHIE MARTIN DIRECTOR 1.00 X 0 0 0 KATHY JOHNSON DIRECTOR 1.00 X 0 0 0 HARRY MILLS DIRECTOR 1.00 X 0 0 0 JOHNNY SURLES DIRECTOR 1.00 X 0 0 0 STEVEN GREEN DIRECTOR 1.00 X 0 0 0 CARL DAVIS DIRECTOR 1.00 X 0 0 0 ROBERT RIDEOUT DIRECTOR 1.00 X 0 0 0 JASON ROSS DIRECTOR 1.00 X 0 0 0 TIM MERRITT DIRECTOR 1.00 X 0 0 0 KEVIN OTIS ADMINISTRATOR 40.00 X 142497 0 22892 LUANNE F CLARK FINANCE OFFICER 40.00 X 87637 0 20039 230134 0 42931 1 0 1 0 TENPLUS SYSTEMS PO BOX 33490 RALEIGH NC 27636 COMPUTER AND NETWORK SERVICES 277419 GREEN ACRES LAWN & LANDSCAPING SERVICE 11133 HWY 58 CLARKSVILLE VA 23927 LAWN AND LANDSCAPING SERVICES 101875 2 4613384 221197 4613384 PRINTING INCOME 323100 861937 70302 791635 FEDERAL CHILD SUPPORT 624100 110318 110318 MISCELLANEOUS INCOME 624100 42460 42460 1014715 1539294 1539294 6200 0 6200 6200 6200 8700 1700 7000 7000 7000 7180593 223080 791635 1552494 18939 18939 273065 74426 165562 33077 2520568 1921128 407117 192323 759178 543393 149922 65863 28544 28544 37482 37482 3715 3715 601031 331177 266756 3098 256897 182962 61327 12608 915974 684286 230411 1277 73000 37079 26473 9448 58297 58297 531978 435506 95637 835 144306 118331 25975 PUBLIC RELATIONS 514721 514721 MISCELLANEOUS 283800 191032 92768 OUTSIDE SERVICES 208161 20038 188123 RECREATION 148807 148807 71504 5437 66067 7449967 4770838 1845879 833250 1991104 1648406 2137361 2289888 100470 104416 71333 78123 15600 17535 23430486 14285139 9205821 9145347 5008713 5770391 25658203 28703111 18610256 19936573 62798861 67693790 257691 236168 131894 87962 389585 324130 X 39857184 43089975 22552092 24279685 62409276 67369660 62798861 67693790 -269374 5229758 0 X 0 1 X 1 0 X 3547894 5272253 4681268 3420813 4613384 21535612 3547894 5272253 4681268 3420813 4613384 21535612 2682846 18852766 1355507 1309177 1355468 1452210 1545494 7017856 28553468 4306779 0.66030 0.65000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19305146 5000 1492724 20802870 23917885 3900 -4616639 19305146 22005893 5700 1906292 23917885 19892544 634891 1478458 22005893 16930880 546090 2415574 19892544 1.00000 1 0 21411 362179 383590 18604610 10525168 8079442 3792724 3306695 486029 649562 453276 196286 9145347 INVESTMENTS 28703111 F 28703111 ENDOWMENTS AND BENEFICIAL INTERESTS IN TRUSTS - WITH DONOR RESTRICTIONS 19841101 LAND HELD FOR SALE 7510 OPERATING RIGHT-OF-USE LEASED ASSETS 87962 19936573 OPERATING LEASE LIABILITIES 87962 87962 X 12410351 5229758 5229758 7180593 0 7180593 7449967 0 7449967 0 7449967 PART V, LINE 4: ENDOWMENT FUNDS ARE USED IN ACCORDANCE WITH STIPULATIONS PLACED ON THE FUNDS BY THE DONOR WHEN THE FUNDS WERE RECEIVED. THESE RESTRICTIONS ARE PRIMARILY FOR SCHOLARSHIPS, FOR FACILITY MAINTENANCE, AND FOR VARIOUS PROGRAMS CONNECTED WITH THE WELFARE OF THE CHILDREN. PART X, LINE 2: IT IS MHC'S POLICY TO EVALUATE ALL TAX POSITIONS TO IDENTIFY THOSE THAT MAY BE CONSIDERED UNCERTAIN. ALL IDENTIFIED MATERIAL TAX POSITIONS ARE ASSESSED AND MEASURED BY A "MORE-LIKELY-THAN-NOT" THRESHOLD TO DETERMINE IF THE TAX POSITION IS UNCERTAIN AND WHAT, IF ANY, THE EFFECT OF THE UNCERTAIN TAX POSITION MAY HAVE ON THE FINANCIAL STATEMENTS. NO MATERIAL UNCERTAIN TAX POSITIONS WERE IDENTIFIED DURING 2023. 1 SCHOLARSHIPS FOR ORPHANAGE ALUMNI WISHING TO PURSUE ADDITIONAL EDUCATION 5 18939 PART I, LINE 2: ASSISTANCE TO OTHERS INCLUDES SCHOLARSHIPS FOR ORPHANAGE ALUMNI WISHING TO PURSUE ADDITIONAL EDUCATION. THE HOME AWARDS SCHOLARSHIPS TO STUDENTS IN NEED AND MONITORS PAYMENT BY RECEIVING TUITION BILLS DIRECTLY BEFORE ISSUING PAYMENT TO SCHOOLS. 1 X 0 0 0 0 0 0 0 0 0 KEVIN OTIS ADMINISTRATOR 142497 0 0 0 0 0 10898 0 11994 0 165389 0 0 0 X 775 FMV X 15 178628 FMV X SUPPLIES AND OTHER 112 41794 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B ALL MEMBERS OF THE BOARD RECEIVE A COPY OF BOTH THE INDEPENDENT AUDIT REPORT AND THE FORM 990. MANAGEMENT AND THE BOARD REVIEW THESE DOCUMENTS TO COMPARE AUDITED FINANCIAL STATEMENT NUMBERS WITH THE 990 BREAKDOWN AND TO RECONCILE AND VERIFY THAT TOTALS IN THE TWO DOCUMENTS MATCH. ACCOMPANYING EXPLANATORY STATEMENTS IN THE 990 ARE REVIEWED TO ENSURE THEY CLARIFY PERTINENT DATA. ANALYSIS OF THE DISTRIBUTION OF EXPENSES BY FUNCTIONAL AREA IS MADE FOR UNANTICIPATED DEVIATION AND TO DETERMINE IF REVISION OF THE DISTRIBUTION RATIOS IS NECESSARY. COMPARISON OF FUNCTIONAL AREA EXPENSES IS MADE WITH PRIOR YEAR TO IDENTIFY TRENDS. REVIEW IS MADE OF THE RECONCILIATION OF AUDITED FINANCIALS WITH THE 990 TOTALS, INCLUDING TRANSACTIONS SUCH AS UNREALIZED GAINS/LOSSES, DONATED SERVICES, ETC., TO ISOLATE ACTUAL REVENUES AND EXPENSES AND ANALYZE CASH FLOW. COMPARISON IS MADE OF THE PERCENTAGE OF EXPENDITURES IN THE FUNCTIONAL AREAS AS COMPARED TO TOTAL EXPENDITURES. AREAS OF CONCERN OF REALLOCATION OF EXPENSES TO FUNCTIONAL AREAS ARE ADDRESSED BY THE MANAGEMENT TEAM. THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE DRAFT AUDIT AND FORM 990 WITH THE AUDITOR. AFTER ALL QUESTIONS ARE ANSWERED TO THE SATISFACTION OF THE AUDIT COMMITTEE, IT WILL PRESENT ITS RECOMMENDATION TO THE BOARD CHAIRMAN. THE CHAIRMAN PRESENTS THE RECOMMENDATION TO THE BOARD OF DIRECTORS OR THE EXECUTIVE COMMITTEE, AS APPROPRIATE, FOR FINAL APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS EXPLAINED DURING STAFF TRAINING AND ORIENTATIONS AND ALL BOARD MEMBERS AND STAFF ARE ASKED TO SIGN A CONFLICT OF INTEREST STATEMENT EACH YEAR. THE BOARD CHAIRMAN AND ADMINISTRATOR, AS APPROPRIATE, ENSURE THAT ANY BOARD OR STAFF MEMBERS WITH A POTENTIAL CONFLICT OF INTEREST IN ANY MATTER UNDER CONSIDERATION ARE EXCLUDED FROM THE DISCUSSION AND DECISION-MAKING ON THE MATTER. IN ALL BUSINESS TRANSACTIONS WITH POTENTIAL INVOLVEMENT OF BOARD MEMBERS OR STAFF COMPETITIVE BIDS ARE SOLICITED AND ANY BOARD OR STAFF MEMBERS WHO HAVE A POTENTIAL CONFLICT OF INTEREST ARE EXCLUDED FROM THE SELECTION PROCESS. ANY CONTRACT OR SALE OF PROPERTY TO BOARD MEMBERS OR STAFF OR TO RELATIVES/FRIENDS OF EITHER MUST BE ISSUED ON MERIT AND PRICING OF THE CONTRACT WITHOUT PREFERENTIAL TREATMENT. ALL THINGS BEING EQUAL, A BIDDER WITHOUT A POTENTIAL CONFLICT OF INTEREST WILL BE GIVEN PREFERENCE. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION HAS AN ESTABLISHED PAY SCALE FOR SALARY AND HOURLY EMPLOYEES WHICH COVERS ALL POSITIONS IN THE ORGANIZATION. IT IS A GRADUATED SCALE, LISTING MINIMUM AND MAXIMUM PAY PER GRADE, BASED ON POSITION AND EXPERIENCE AND IS UPDATED PERIODICALLY TO KEEP PACE WITH INFLATION, MINIMUM WAGE CHANGES, AND COMPENSATION BY COMPARABLE ORGANIZATIONS. COMPENSATION SURVEYS PREPARED BY SEVERAL HUMAN SERVICES AND NON-PROFIT ASSOCIATIONS AND THE NC STATE JOB CLASSIFICATION FOR CLERICAL AND SUPPORT POSITIONS WERE USED TO DEVELOP THE PAY SCALE. CURRENT COMPENSATION SURVEYS PREPARED FOR COMPARABLE ORGANIZATIONS IN THE REGION ARE USED TO DETERMINE APPROPRIATE ADJUSTMENTS TO THE PAY SCALE AND EMPLOYEE COMPENSATION. SUGGESTED PAY ADJUSTMENTS ARE RECOMMENDED DURING THE BUDGET PROCESS AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS OF THE ORGANIZATION ARE POSTED ON THE NC SECRETARY OF STATE WEBSITE AND COPIES ARE MADE AVAILABLE TO INTERESTED CITIZENS UPON REQUEST. PUBLIC ANNOUNCEMENT TO THE LOCAL NEWSPAPER IS MADE FOLLOWING COMPLETION OF THE ANNUAL AUDIT AND A COPY OF THE AUDITED FINANCIAL STATEMENTS IS MADE AVAILABLE IN THE FINANCE OFFICE. THE HOME'S MANAGEMENT PERSONNEL MEET PERIODICALLY WITH A COMMUNITY COMMUNICATIONS COMMITEE TO ADDRESS CURRENT PROGRAMS AND OPERATIONS OR COMMUNITY CONCERNS INVOLVING POLICIES AND PROCEDURES OR FINANCIAL ISSUES. THE CONFLICT OF INTEREST STATEMENT IS PROVIDED TO AGENCIES AND INDIVIDUALS UPON REQUEST. THE NC MASONIC FOUNDATION INC PO BOX 6506 RALEIGH NC 27628 566049500 RECEIVES DONATIONS & PROVIDES SUPPORT TO CHARITABLE ORGANIZATIONS NC 501(C)(3) LINE 11B, II N/A 0 THE GRAND LODGE OF AF AND AM OF NC PO BOX 6506 RALEIGH NC 27628 560228750 TO MANAGE THE ACTIVITIES OF INDIVIDUAL MASONS IN NC NC 501(C)(8) & (C)(10) N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 NORTH CAROLINA MASONIC FOUNDATION INC C 388831 CASH PAID