2025-01-31T11:12:16-06:00 2024-06-30 521711839 COUNCILOR BUCHANAN & MITCHELL PC 7910 WOODMONT AVE STE 500 BETHESDA MD 20814 990 2023-07-01 530121305 ORDER OF THE EASTERN STAR GENERAL GRAND CHAPTER ORDE 2026674737 1618 NEW HAMPSHIRE AVENUE WASHINGTON DC 200092549 LINN MCNARY RW GRAND TREASURER 2026674737 2025-01-27 1 0 DOMINICK V BELLIA P00560402 3019860600 2025-01-27 2023 2025-03-06 01:10:19Z CHARLES CHANDLER 1618 NEW HAMPSHIRE AVENUE WASHINGTON DC 200092549 3668928 0 X WWW.EASTERNSTAR.ORG X 1876 DC THE PURPOSES OF THE ORGANIZATION ARE: CHARITABLE, EDUCATIONAL, FRATERNAL, AND SCIENTIFIC. 3 3 11 3 0 0 637917 508648 425876 373195 517678 399483 93977 17897 1675448 1299223 60000 13400 0 0 370169 350927 0 0 0 931213 798404 1361382 1162731 314066 136492 8601546 8820722 56645 40871 8544901 8779851 THE PURPOSES OF THE ORGANIZATION ARE: CHARITABLE, EDUCATIONAL, FRATERNAL, AND SCIENTIFIC. 0 0 THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO RAISE FUNDS FOR AND OTHERWISE SUPPORT CHARITABLE, EDUCATIONAL, FRATERNAL, AND SCIENTIFIC PURPOSES AND PROVIDE GOVERNANCE AND ADMINISTRATIVE SERVICES TO STATE, LOCAL AND FOREIGN CHAPTERS OF THE ORDER OF THE EASTERN STAR, WHICH RAISE FUNDS FOR SUCH PURPOSES. PRIMARY CHARITY IS SERVICE DOGS. 0 1 0 0 0 0 1 1 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 1 8 0 1 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 2026674737 1618 NEW HAMPSHIRE AVENUE WASHINGTON DC 200092549 JO L CULLIFER RWG TRUSTEE - CHAIRMAN 10.00 1.00 X X 0 0 0 ART DRESCHER RWG TRUSTEE 10.00 1.00 X X 0 0 0 HELEN DELANEY RWG TRUSTEE - VICE CHAIRMAN 10.00 1.00 X X 0 0 0 CHARLES CHANDLER RW GRAND SECRETARY 40.00 1.00 X 55000 0 1650 LINN MCNARY RW GRAND TREASURER 20.00 1.00 X 6026 0 0 61026 0 1650 0 0 0 0 0 481300 27348 508648 EVENT RENTAL INCOME 532000 350045 350045 HEADQUARTERS SPECIAL PROJECT 900099 18510 18510 SERVICE DOG INCOME 900099 4640 4640 373195 342111 342111 2244414 2187042 57372 57372 57372 199987 182663 17324 17324 MISCELLANEOUS REVENUE 900099 373 373 LOGO LICENSE FEE 900099 200 200 573 1299223 391092 0 399483 13400 62676 246250 10604 31397 1602 81174 44904 12000 45412 12930 123399 105552 51220 71118 TAXES AND LICENSES 157430 PBH EVENT EXPENSE 73779 CREDENTIALS EXPENSE 10800 BANK FEES 4153 2931 1162731 462307 434753 325103 579531 143449 95387 2262948 1160371 1127611 1102577 6543076 6608474 8601546 8820722 56645 40871 56645 40871 X 8391032 8599904 153869 179947 8544901 8779851 8601546 8820722 136492 97458 1000 0 X X 1 X 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 0 1 X 76521 5534 532 81523 73766 3211 456 76521 78267 -3976 525 73766 73435 5367 535 78267 72265 1170 73435 0 0 20000 20000 1926470 1018646 907824 316478 141725 174753 1102577 X PART III, LINE 1A: THE ORGANIZATION HAS A COLLECTION OF ANTIQUES, RARE FURNISHINGS, AND FINE ARTS. THESE COLLECTION ITEMS ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF ASSETS, LIABILITIES, AND NET ASSETS SINCE THEY ARE HELD FOR EXHIBITION RATHER THAN FOR FINANCIAL GAIN. PART III, LINE 4: COLLECTIONS CONSISTS OF RARE FURNISHINGS, ANTIQUES AND FINE ARTS RECEIVED FROM MEMBERS OF THE ORDER OF THE EASTERN STAR, OR THEIR FAMILIES, AND ARE DISPLAYED AT THE INTERNATIONAL HEADQUARTERS IN WASHINGTON, DC. DURING TOURS OF THE HEADQUARTERS, THE ARTIFACTS ARE USED AS TOPICS OF DISCUSSION, REGARDING THE ITEMS' HISTORY AND RELATIONSHIP TO THE ORDER OF THE EASTERN STAR. THESE ARTIFACTS INSPIRE MEMBERS AND BUILD GOODWILL AMONG MEMBERS, WHICH ENCOURAGES THEM TO SEEK NEW MEMBERS, THUS INCREASING THE CHARITABLE FUND RAISING CAPABILITIES OF THE ORDER. PART IV, LINE 2B: THE ORGANIZATION HELD FUNDS RAISED BY ITS AFFILIATE GRAND CHAPTER AND FOREIGN SUBORDINATE CHAPTER REPRESENTATIVES FOR CERTAIN CHARITABLE PURPOSES, INCLUDING TRAINING AWARDS, RELIGIOUS LEADERSHIP SCHOLARSHIPS AND JURISDICTIONAL CHARITIES. THE FUNDS ARE DISBURSED WHEN AN APPROVED TRAINING OR SCHOLARSHIP CANDIDATE, OR LOCAL CHARITY, IS SELECTED FOR THE DISBURSEMENT OF FUNDS BY THE CHAPTER REPRESENTATIVES. PART V, LINE 4: ENDOWMENT FUNDS CONSIST OF A PERMANENTLY RESTRICTED FUND IN THE AMOUNT OF $65,000 PRINCIPAL AND $16,523 OF ACCUMULATED EARNINGS, WHICH ARE AVAILABLE FOR GRANTS. IN ACCORDANCE WITH THE TERMS OF THE BEQUEST, THE PRINCIPAL IS TO REMAIN INTACT AND PRUDENTLY INVESTED, AND THE EARNINGS FROM THE INVESTMENTS ARE TO BE USED TO CARRY OUT THE CHARITABLE WORK OF THE ORDER. PART X, LINE 2: THE ORGANIZATION FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ASC TOPIC 740-10, INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S CONSOLIDATED FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSES. THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2024, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION ON THE CONSOLIDATED FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. THE STATUTE OF LIMITATIONS GENERALLY REMAINS OPEN FOR THREE TAX YEARS WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE ORGANIZATION FILES TAX RETURNS. 1 MASONIC CHARITIES OF HAWAII 1611 KEWALO ST 101 HONOLULU HI 96822 272307496 501(C)(3) 13400 0 FOR RELIEF EFFORTS FOR THE MAUI FIRES OF 2023 PART I, LINE 2: DISTRIBUTED TO JURISDICTIONS ON REQUEST FOLLOWING A DISASTER. A DETAILED WRITTEN REQUEST MUST COME FROM THE WORTHY GRAND MATRON OF THAT JURISDICTION TO THE RW GRAND SECRETARY. THE REQUEST IS THEN PRESENTED TO THE TRUSTEES FOR THEIR APPROVAL. JUDY CHANDLER SPOUSE OF CHARLES CHANDLER, RW GRAND SECRETARY 37772 EMPLOYMENT 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S MEMBERS CONSIST OF THE ELECTED GENERAL GRAND OFFICERS, WHICH INCLUDES THE BOARD OF RIGHT WORTHY GRAND TRUSTEES, ALL PAST GRAND MATRONS AND PAST GRAND PATRONS OF THE STATE GRAND CHAPTERS, ALL WORTHY GRAND MATRONS, WORTHY GRAND PATRONS, ASSOCIATE GRAND MATRONS AND ASSOCIATE GRAND PATRONS OF THE STATE GRAND CHAPTERS, THE THREE WORTHY MATRONS OF EACH FOREIGN CHAPTER OF THEIR LEGALLY APPOINTED PROXIES, THE DEPUTIES OF THE MOST WORTHY GRAND MATRON AND THE MOST WORTHY GRAND PATRON FOR THE CURRENT TRIENNIAL, CERTAIN ELECTED NON-VOTING HONORARY MEMBERS FROM GRAND, SUPREME OR UNITED BODIES OF THE ORDER NOT UNDER THE JURISDICTION OF THE ORGANIZATION. EACH MEMBER MUST BE AND REMAIN AN ACTIVE MEMBER IN GOOD STANDING OF SOME SUBORDINATE CHAPTER OWING ALLEGIANCE TO A GRAND CHAPTER UNDER ITS JURISDICTION, OR OF A CHAPTER UNDER THE IMMEDIATE JURISDICTION OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION ELECTS ITS BOARD OF TRUSTEES AT THEIR TRIENNIAL ASSEMBLY, BY A VOTE OF THE VOTING MEMBERS/DELEGATES, ATTENDING THE ASSEMBLY. THE ONLY INDIVIDUAL THAT HAD THE RIGHT TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE GOVERNING BODY, DURING THE TAX YEAR, IS THE CURRENT MOST WORTHY GRAND MATRON, PURSUANT TO CHAPTER II, ARTICLE 1. (C), OF THE ORGANIZATION'S BYLAWS, WHICH STATES THAT [THE MOST WORTHY GRAND MATRON] [SHALL] "FILL VACANCIES IN OFFICES OF THE GENERAL GRAND CHAPTER AS PROVIDED IN THE CONSTITUTION." THE ONLY INDIVIDUAL THAT HAD THE RIGHT TO SUSPEND ONE OR MORE MEMBERS OF THE GOVERNING BODY, DURING THE TAX YEAR, IS THE CURRENT MOST WORTHY GRAND MATRON, PURSUANT TO CHAPTER II, ARTICLE 1. (J), OF THE ORGANIZATION'S BYLAWS, WHICH STATES THAT [THE MOST WORTHY GRAND MATRON] [SHALL] "SUSPEND FROM OFFICE ANY OFFICERS OR COMMITTEE MEMBERS OF THE GENERAL GRAND CHAPTER UNTIL THE NEXT GENERAL ASSEMBLY, FOR GOOD CAUSE AND AFTER DUE NOTICE AND HEARING, AND WITH THE WRITTEN CONSENT OF THE MOST WORTHY GRAND PATRON OR OF THE RIGHT WORTHY ASSOCIATE GRAND PATRON IN CASE OF INABILITY OF THE FORMER TO ACT." FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT CPA/PAID-PREPARER ("CPA ") AND A DRAFT IS SENT TO THE RIGHT WORTHY GRAND SECRETARY ("RWGS") AND THE RIGHT WORTHY GRAND TREASURER ("RWGT") FOR REVIEW AND TO PROVIDE AN OPPORTUNITY TO ASK QUESTIONS AND GIVE OTHER NECESSARY FEEDBACK TO THE CPA. AFTER THIS REVIEW, ANY CORRECTIONS, ADDITIONS, ETC., ARE INCORPORATED BY THE CPA AND A FINAL DRAFT IS SENT TO THE RWGS AND RWGT FOR A FINAL REVIEW AND TO ACHIEVE A COMPLETE UNDERSTANDING OF THE FORM 990, AND ANY SCHEDULES AND SUPPORTING STATEMENTS. AFTER THIS PROCEDURE, THE RWGS DISTRIBUTES A COPY OF FORM 990 TO EACH OF THE TRUSTEES. THE TRUSTEES REVIEW THE FORM 990 AND ACCOMPANYING SCHEDULES AND STATEMENTS, AND HAVE AN OPPORTUNITY TO ASK QUESTIONS PRIOR TO FILING. ONCE ALL THE TRUSTEES ARE IN AGREEMENT WITH THE ORGANIZATION ASSUMING RESPONSIBILITY FOR THE FORM 990, IT IS FILED ELECTRONICALLY. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR, TRUSTEES AND OFFICERS MUST RE-EXAMINE THE WRITTEN CONFLICT OF INTEREST POLICY ("POLICY"), AND SIGN A STATEMENT AFFIRMING THAT EACH TRUSTEE AND OFFICER IS IN COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE SECRETARY OF THE ORGANIZATION IS THE EQUIVALENT OF A CHIEF EXECUTIVE OFFICER; THE TREASURER IS INVOLVED ON A LIMITED BASIS. THE COMPENSATION FOR THE SECRETARY AND TREASURER IS DETERMINED BY THE BOARD OF TRUSTEES AND APPROVED BY THE VOTING DELEGATES AT THE TRIENNIAL CONVENTION. TRADITIONALLY, INCREASES IN OFFICER COMPENSATION ARE BASED ON THE INCREASE IN CONSUMER PRICE INDEX OR A FRACTION THEREOF. THERE IS NO INCENTIVE/PERFORMANCE BASED COMPENSATION POLICIES OR CONSIDERATIONS. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 1: MODIFIED CASH FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE COMPILATION OF ITS FINANCIAL STATEMENTS. PERRY BELMONT HOUSE FOUNDATION 1618 NEW HAMPSHIRE AVE NW WASHINGTON DC 20009 821351609 HISTORICAL PRESERVATION DC 501(C)(3) LINE 7 ORDER OF THE EASTERN STAR GENERAL GRAND CHAPTER 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 PERRY BELMONT HOUSE FOUNDATION