Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (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 listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 219,008 | 587,868 | 212,552 | 819,109 | 197,616 | 2,036,153 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 219,008 | 587,868 | 212,552 | 819,109 | 197,616 | 2,036,153 |
| 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).. | 0 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 2,036,153 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 219,008 | 587,868 | 212,552 | 819,109 | 197,616 | 2,036,153 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 827,028 | -499,195 | 1,978,333 | 1,442,766 | 1,165,217 | 4,914,149 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 0 | |||||
| 11 | Total support Add lines 7 through 10. | 6,950,302 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
||||
|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
|---|
| Prior Year Facts and Circumstances: 1.170A-9(f)(3)(i): Ten Percent Support LimitationAlthough we did not meet or exceed the 33 1/3% public support percentage, we are higher than 10% of public support. (Please see 1.170A-9(f)(3)(iii)(A) below.)1.170A-9(f)(3)(ii): Attraction of Public SupportWe are maintaining a continuous and bona fide program for solicitation of funds from the general public and/or community. We have established a Public Relations Committee and they have been actively reaching out to our community to help us get both name recognition and addditional funds. In the year 2014 our contributions from the public and from other 501(c)(3) organizations have more than doubled. 1.170A-9(f)(3)(iii)(A): Percentage of Financial SupportOur actual percentage of financial support from the public is 29.30%. That is 4% less than the required goal of at least 33 1/3%. Through our Public Relations Committee's fundraising efforts, and other activities, we expect this percentage to be higher in the coming years.1.170A-9(f(3)(iii)(B) Sources of SupportWe receive donations each year from several trust funds and from Estate bequests. We also receive numerous donations from Masonic lodges and Eastern Star chapters located in the District of Columbia. Individual members of those organizations also send us donations throughout the year. We also often receive donations "in memory" of individuals.Our organization was started in 1903 by the Order of the Eastern Star members who held bake sales, white elephant sales, and other fundraisers until they finally had enough money to build a home for the needy in Washington, DC. Along the way they were joined by the members of the Masonic lodges in Washington, DC. The members of the Eastern Star and the members of the Masonic lodges continue to support us each and every year both financially and by volunteering to help on our committees. We have a long history of support from many individuals, chapters and lodges.After almost 100 years of owning our own "Home" for those in need, dwindling membership and skyrocketing medical costs finally forced us to make the decision to sell our building. The cost of upkeep for the home was prohibitive. We arranged for the residents to be moved to Nursing Homes of their choice. We continued to pay for their care in their new location. The proceeds of the sale were invested and, by using some of the income generated by those proceeds to supplement our donations, we are now able to offer even more assistance to those in need. We no longer have to turn people away for lack of funds and are able to make long term commitments to those in the later stages of life. 1.170A-9(f)(3)(iii)(C): Representative Governing BodyAlthough all of our directors are members of either the Eastern Star or a Masonic lodge, their career backgrounds are diverse. Currently on our Board we have (active or retired) a newspaper employee/supervisor, IRS employee, lawyers, CPA, clergyman, shipbuilder, and the list goes on. They are persons having special knowledge or expertise in their particular field, which they are willing to share with us on a volunteer basis.1.170A-9(f)(3)(iii)(D): Availability of public facilities or services; public participation in programs or policies.We provide life-care-at-home licensed caregivers to those who are no longer able to live completely on their own. These caregivers give the recipients the care they need so they are able to stay in their own home for a longer period of time. Once a nursing facility is necessary, we continue to provide the funds to help those needy individuals meet their necessary expenses. We also provide help of a humanitarian nature. The needs of these people are often temporary. We participate in public programs. For example, we are a financial supporter of the Special Olympics each year in Washington, DC. The Special Olympics are for children and others who have special needs and are unable to compete in regular sporting events. We also have many of our volunteers helping at the Special Olympics each year. |
| Return Reference | Explanation |
|---|
| Software ID: | 14000265 |
| Software Version: | 2014v5.0 |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | Members are current representatives of the Masonic Lodges and the Order of the Eastern Star Chapters in the District of Columbia. |
| Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body | A representative is chosen from each Masonic Lodge and Eastern Star Chapter in the District of Columbia. In addition, six (6) representatives are chosen by the Grand Lodge of Masons in the District of Columbia and six (6) representatives are chosen by the Grand Chapter of the Order of the Eastern Star in the District of Columbia. These representatives are the voting members of this organization at its annual meeting each year. At this annual meeting the representatives will elect the directors for the Board of Directors and the Officers of the organization for the coming year. |
| Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders | Changes to governing documents and budget approval are voted upon by the representatives at the organization's annual meeting. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | A draft copy of the Form 990 is prepared, based on our independent audit, by a CPA and is given to both the Treasurer and the Chairman of the Audit Committee. The return is reviewed by both and is discussed with the Executive Committee. Upon approval, the CPA finalizes the return and files it electronically. Whenever possible, the Form 990 is also presented to the Board of Directors before filing. However, if the tax return is due before the next scheduled Board meeting, the return is filed timely and is then presented to the Board at their next meeting. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | Each member is required to fill out a questionaire annually. Anyone found to be not in compliance is given the opportunity to conform, depending upon the severity of the non-compliance. Anyone found not in compliance after that is removed from positions of authority within the organization. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | The organization follows the guidlines established by the Society of Asociation Executives for level of education and experience required. A review is conducted by the Compensation Committee of the pay scales within the State of Maryland to determine targeted salary and other compensation. It has been determined that current compensation is below average, but is acceptable to all concerned. |
| Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | The compensation review policy is the same for other officers as it is for top management. Under IRS rules and/or regulations there are no key employees. This is predominately a volunteer organization. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | The organization keeps a public copy available at its headquarters of: (1) its original Form 1023 application for recognition of exemption; (2) Form 990 for the three (3) most recent years after the form was required to be filed or, if later, when it was actually filed; and (3) its Form 990-T for the same three (3) year period, when required to be filed. |
| Software ID: | 14000265 |
| Software Version: | 2014v5.0 |