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
THE MASONIC HOME FOR CHILDREN AT OXFORD INC
Employer identification number
56-0603924
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.") ....
5,118,003
3,750,686
3,388,818
5,396,974
2,587,958
20,242,439
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..
5,118,003
3,750,686
3,388,818
5,396,974
2,587,958
20,242,439
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)..
4,283,915
6
Public Support. Subtract line 5 from line 4.
15,958,524
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..
5,118,003
3,750,686
3,388,818
5,396,974
2,587,958
20,242,439
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
1,205,465
1,486,333
1,445,433
1,135,544
962,899
6,235,674
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..
11
Total support (Add lines 7 through 10).
26,478,113
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
3,841,107
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
60.270 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
57.840 %
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
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
THE MASONIC HOME FOR CHILDREN AT OXFORD INC
Employer identification number
56-0603924
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION B, LINE 11
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.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED GAINS ON INVESTMENTS: 2,714,850. PRIOR PERIOD ADJUSTMENTS: 10,121,070. TOTAL TO FORM 990, PART XI, LINE 5: 12,835,920.
FORM 990, PAGE 12, PART XII, LINE 2C:
THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.