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
GRAND CHAPTER OF PENNSYLVANIA ORDER OF THE EASTERN STAR INC
Employer identification number
23-2775720
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.") ....
342,779
340,045
319,376
316,334
385,124
1,703,658
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..
342,779
340,045
319,376
316,334
385,124
1,703,658
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.
1,703,658
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..
342,779
340,045
319,376
316,334
385,124
1,703,658
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
680,525
654,348
618,209
498,960
520,552
2,972,594
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..
2,140
15,193
2,153
7,454
11,750
38,690
11
Total support (Add lines 7 through 10).
4,714,942
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
2,593,042
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
36.130 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
28.330 %
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
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.
Explanation
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
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
GRAND CHAPTER OF PENNSYLVANIA ORDER OF THE EASTERN STAR INC
Employer identification number
23-2775720
Identifier
Return Reference
Explanation
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.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.