Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
TRUSTEES OF THE MASONIC HALL AND ASYLUM FUND
Employer identification number
13-5563012
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
1,366,636
1,842,236
2,209,301
1,638,263
1,514,934
8,571,370
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
1,366,636
1,842,236
2,209,301
1,638,263
1,514,934
8,571,370
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
8,571,370
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
1,366,636
1,842,236
2,209,301
1,638,263
1,514,934
8,571,370
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
15,065,020
15,850,768
15,722,590
13,813,504
4,472,807
64,924,689
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
436,903
2,277,221
696,421
424,798
3,835,343
11
Total support (Add lines 7 through 10).
77,331,402
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
149,101,386
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
11.080 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
11.130 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
REGULATION 1 170A-9T(F)(3) PROVIDES THAT, NOTWITHSTANDING AN ORGANIZATION'S NOT SATISFYING THE 33 1/3 PERCENT PUBLIC SUPPORT TEST, IT CAN STILL QUALIFY AS A PUBLIC CHARITY IF ITS PUBLIC SUPPORT PERCENTAGE IS NORMALLY AT LEAST TEN (10) PERCENT, AND IT MEETS THE 'FACTS AND CIRCUMSTANCES' TEST IN THIS CONTEXT IT IS REQUIRED THAT AN ORGANIZATION MUST BE SO 'ORGANIZED AND OPERATED' AS TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS WHICH IN TURN REQUIRES THAT THE ORGANIZATION MAINTAIN A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS. FOR THE FIVE (5) YEAR PERIOD ENDED DECEMBER 31, 2010, THE ORGANIZATION RECEIVED A TOTAL OF $8,571,370 FROM 1959 PERSONS AND ESTATES. OF THE FOREGOING, 1711 WERE LESS THAN $1000, 174 WERE FROM $1000 TO $10,000, 16 WERE $10,001 TO $25,000, 38 WERE $25,001 TO $100,000, AND 20 WERE GREATER THAN $100,001. IN ADDITION, A PORTION OF EACH MASON'S DUES CONSTITUTE A CHARITABLE CONTRIBUTION ($.50). DURING THE FIVE (5) YEAR PERIOD ENDING DECEMBER 31, 2010 THERE WERE 256,394 DUES PAYMENTS RESULTING IN A CHARITABLE CONTRIBUTION AMOUNTING TO $128,197. IN ADDITION TO THE (10) PERCENT AND ATTRACTION OF PUBLIC SUPPORT REQUIREMENTS, OTHER FACTORS ARE TAKEN INTO ACCOUNT IN DETERMINING WHETHER AN ORGANIZATION IS PUBLICLY SUPPORTED. FIRST, THE HIGHER THE TEN (10) PERCENT REQUIREMENT, THE LESSER THE BURDEN IN ESTABLISHING PUBLICLY SUPPORTED NATURE OF THE ORGANIZATION THROUGH OTHER FACTORS. ALTHOUGH THE ORGANIZATION'S PUBLIC SUPPORT PERCENTAGE IS 11.08 % THE REGULATIONS PROVIDE THAT IF THE PERCENTAGE IS LOW BECAUSE IT RECEIVES A HIGH PERCENTAGE OF ITS TOTAL SUPPORT FROM 'INVESTMENT INCOME ON ITS INVESTMENT PORTFOLIO', SUCH FACT WILL BE TREATED AS EVIDENCE OF COMPLIANCE IF THE FUNDS WERE ORIGINALLY CONTRIBUTED BY A GOVERNMENT UNIT OR BY THE GENERAL PUBLIC. SINCE THE INVESTMENT PORTFOLIO IS APPROXIMATELY $ 149,082,225 AND THE RATE OF RETURN IS 2.94 % THE INVESTMENT INCOME FROM THE ENDOWMENT AMOUNTS TO $ 4,472,807. IF THIS INVESTMENT INCOME WERE NOT INCLUDED IN SUPPORT, OVER THE FIVE YEAR PERIOD ENDING DECEMBER 31, 2010, THE PUBLIC SUPPORT PERCENTAGE WOULD INCREASE SIGNIFICANTLY. THE SECOND FACTOR SOURCES OF SUPPORT ARE MET IF THE ORGANIZATION RECEIVES SUPPORT FROM A REPRESENTATIVE NUMBER OF PERSONS. IN THIS CONTEXT, THE FACT THAT THE ORGANIZATION DOES NOT LIMIT ITS ACTIVITIES TO A PARTICULAR REGION (IT SEEKS SUPPORT THROUGHOUT NEW YORK STATE), DEMONSTRATES ITS PUBLIC NATURE. THIRD, THE GOVERNING BODY IS COMPOSED OF INDIVIDUALS OF DIVERSE PROFESSIONS WHO REPRESENT THE BROAD INTEREST OF THE PUBLIC, AND NONE OF WHOM ARE DISQUALIFIED PERSONS. THE GOVERNING BODY IS COMPRISED OF INDIVIDUALS WHO REPRESENT VARIOUS GEROGRAPHIC REGIONS OF NEW YORK STATE. IN ACCORDANCE WITH THE REGULATIONS THE GOVERNING BODY IS SELECTED IN ACCORDANCE WITH ITS GOVERNING DOCUMENTS. FOURTH, THE ORGANIZATION OPERATES A FACILITY THAT PROVIDES A CONTINUUM OF CARE FOR THE ELDERLY, INCLUDING A SKILLED NURSING HOME, ADULT CARE FACILITY AS WELL AS INDEPENDENT LIVING RETIREMENT COMMUNITY. CURRENTLY, THERE ARE 311 RESIDENTS IN THE NURSING HOME, 75 IN THE ADULT CARE FACILITY, AND 74 IN INDEPENDENT LIVING. BASED ON THE FOREGOING, THE ORGANIZATION SATISFIES THE TEN (10) PERCENT FACTS AND CIRCUMSTANCE TEST.
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
TRUSTEES OF THE MASONIC HALL AND ASYLUM FUND
Employer identification number
13-5563012
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 7A
THE GRAND LODGE ELECTS THE TRUSTEES.
FORM 990, PART VI, SECTION B, LINE 11
THE BOARD OF TRUSTEES REVIEW THE FORM 990 PRIOR TO FILING. FORM 990 IS EITHER DISCUSSED AS PART OF BOARD MEETINGS OR VIA EMAIL CORRESPONDENCE.
FORM 990, PART VI, SECTION B, LINE 12C
TRUSTEES, OFFICERS AND DEPARTMENT HEADS MUST SIGN AN ANNUAL CONFLICT OF INTEREST STATEMENTS. THE STATEMENTS ARE REVIEWED BY A COMMITTEE. THE COMMITTEE WILL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN A GREATER ADVANTAGEOUS TRANSACTION FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO CONFLICT OF INTEREST. IF NOT, THE COMMITTEE WILL DETERMINE BY A MAJORITY VOTE WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST. THE WILL ALSO DETERMINE IF THE TRNASACTION IS FAIR AND REASONABLE TO THE ORGANIZATION, AND WILL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION. THE INDIVIDUAL WHO HAS A CONFLICT MAY BE PRESENT DURING THE FINAL DELIBERATIONS. A WRITTEN RECORD OF THE PROCEEDINGS WILL BE MAILED.
FORM 990, PART VI, SECTION B, LINE 15
THE BOARD OF DIRECTORS HAS AN EXECUTIVE COMPENSATION COMMITTEE THAT DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED AND BASED ON COMPARATIVE SALARY DATA OBTAINED FROM NURSING HOMES IN THE SAME REGION AND SIZE AS THE MASONIC CARE COMMUNITY. THE LAST REVIEW WAS PERFORMED IN 2008 AND WAS APPROVED BY AN INDEPENDENT BODY AND CONTEMPORANEOUSLY DOCUMENTED.
FORM 990, PART VI, SECTION C, LINE 19
FORM 990 AND 1023 ARE AVAILABLE UPON REQUEST. THE ANNUAL REPORT IS DISTRIBUTED TO ALL MASONS THT ATTEND GRAND LODGE IN MAY.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED GAINS ON INVESTMENTS: 7,474,191. PRIOR PERIOD ADJUSTMENTS: -807,354. TOTAL TO FORM 990, PART XI, LINE 5: 6,666,837.
FORM 990, PART XII, LINE 2C
THE PROCESS HAS NOT CHANGED SINCE LAST YEAR
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.