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. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
MASONIC HOME OF MISSOURI
Employer identification number
43-0653370
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 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 monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2,380,942
2,381,145
1,277,350
1,404,089
1,154,175
8,597,701
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
2,380,942
2,381,145
1,277,350
1,404,089
1,154,175
8,597,701
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)..
807,502
6
Public support. Subtract line 5 from line 4.
7,790,199
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
2,380,942
2,381,145
1,277,350
1,404,089
1,154,175
8,597,701
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
2,454,907
2,735,830
3,132,303
3,080,739
3,157,665
14,561,444
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
657
1,310
1,967
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
69,267
14,911
2,165
12,024
32,651
131,018
11
Total support (Add lines 7 through 10).
23,292,130
12
Gross receipts from related activities, etc. (see instructions)
..................
12
1,678,140
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 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
33.450 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
33.610 %
16a
33 1/3% support test—2013.
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—2012.
If the organization did not check a 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—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and 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) 2013
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.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
MASONIC HOME OF MISSOURI
Employer identification number
43-0653370
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 7A
FIVE MEMBERS OF THE BOARD ARE OFFICERS OF THE GRAND LODGE OF ANCIENT FREE AND ACCEPTED MASONS OFTHE STATE OF MISSOURI AND HOLD THE FOLLOWING OFFICES BY VIRTUE OF THEIR POSITION WITHIN THE GRAND LODGE: HONORARY CHAIRMAN, PRESIDENT AND VICE-PRESIDENT. AS A MATTER OF TRADITION, THE REMAINING TWO OFFICERS HOLD THE SECRETARY AND TREASURER POSITIONS. EIGHT MEMBERS OF THE BOARD OF DIRECTORS ARE MASTER MASONS IN GOOD STANDING IN MISSOURI LODGES. TWO MEMBERS OF THE BOARD ARE ELECTED BY THE MEMBERSHIP OF THE GRAND LODGE AT THE ANNUAL CONVENTION EACH SEPTEMBER. VACANCIES AMONG THE BOARD OF DIRECTORS ARE FILLED BY THE BOARD UNTIL THE FOLLOWING ANNUAL COMMUNICATION OF THE GRAND LODGE AM & FM OF MISSOURI.
FORM 990, PART VI, SECTION A, LINE 7B
THE BOARD OF DIRECTORS SHALL ALTER, CHANGE OR AMEND THE BY-LAWS AT ANY REGULAR MEETING OF THE BOARD OF DIRECTORS BY A MAJORITY VOTE OF THE MEMBERS PRESENT. ALL SUCH ALTERATIONS, CHANGES OR AMENDMENTS SHALL BE SUBJECT TO RATIFICATION BY THE GRAND LODGE OF AF & AM OF THE STATE OF MISSOURI AT THE NEXT ANNUAL COMMUNICATION OF THE GRAND LODGE OF AF & AM OF THE STATE OF MISSOURI, EITHER THROUGH THE ADOPTION AND APPROVAL OF THE REPORT OF THE PRESIDENT OF THE BOARD TO THE ANNUAL COMMUNICATION OR BY DIRECT VOTE UPON THE MATTER DURING THE ANNUAL COMMUNICATION.
FORM 990, PART VI, SECTION B, LINE 11
THE FORM 990 IS PROVIDED TO THE ENTIRE FINANCE COMMITTEE TO REVIEW AND APPROVE PRIOR TO FILING. UPON APPROVAL BY THE COMMITTEE, THE FORM 990 IS PROVIDED TO THE REMAINDER OF THE BOARD OF DIRECTORS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C
CONFLICT OF INTEREST POLICY MONITORING: ALL AFFECTED PARTIES WHO MAY HAVE A CONFLICT OF INTEREST ARE REQUIRED TO FULLY DISCLOSE THE CONFLICT PRIOR TO ANY TRANSACTION TAKING PLACE. THAT INDIVIDUAL IS THEN EXCUSED FROM ANY DISCUSSION OR DECISION MADE REGARDING SAID TRANSACTION.
FORM 990, PART VI, SECTION B, LINE 15
THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR DETERMINING THE SALARY OF THE EXECUTIVE DIRECTOR. UPON REVIEW OF PERFORMANCE AND COMPARABLE EXTERNAL DATA, WHICH MAY INCLUDE A COMPENSATION STUDY PERFORMED BY A THIRD PARTY, THE EXECUTIVE COMMITTEE MAKES ITS RECOMMENDATION DURING AN EXECUTIVE SESSION MEETING OF THE BOARD OF DIRECTORS. MINUTES ARE KEPT WHICH STATE THAT THE DISCUSSION TOOK PLACE, THE ACTION APPROVED AND THE EFFECTIVE DATE, IF APPLICABLE. THIS PROCESS WAS MOST RECENTLY COMPLETED FOR THE EXECUTIVE DIRECTOR IN JULY 2014. THE EXECUTIVE DIRECTOR IS RESPONSIBLE FOR DETERMINING THE SALARY OF THE ORGANIZATIONS KEY EMPLOYEES WITHIN THE BUDGET PARAMETERS SET BY THE BOARD OF DIRECTORS. PERFORMANCE EVALUATIONS ARE DONE ON AN ANNUAL BASIS. UPON REVIEW OF PERFORMANCE AND COMPARABLE EXTERNAL DATA, WHICH MAY INCLUDE A COMPENSATION STUDY PERFORMED BY A THIRD PARTY, THE EXECUTIVE DIRECTOR DETERMINES ANY SALARY MODIFICATION TO BE MADE AND COMPLETES PAPERWORK DOCUMENTING THE DETAILS OF THE DECISION, WHICH INCLUDE THE ACTION APPROVED AND THE EFFECTIVE DATE. THIS PROCESS WAS MOST RECENTLY COMPLETED FOR THE DIRECTOR OF FINANCE IN JUNE 2014.
FORM 990, PART VI, SECTION C, LINE 19
THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. THE AUDITED FINANCIAL STATEMENTS (VIA THE ANNUAL REPORT) AND IRS FORM 990 ARE POSTED ON THE MASONIC HOME WEBSITE. THE AUDITED FINANCIAL STATEMENTS ARE ALSO DISTRIBUTED TO ATTENDEES AT THE ANNUAL COMMUNICATION OF THE GRAND LODGE (ANNUAL MEETING) AND SUBSEQUENTLY PUBLISHED IN THE GRAND LODGE OF MISSOURI PROCEEDINGS.
FORM 990, PART XI, LINE 9:
CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 208,246.
FORM 990, PART XII, LINE 2C
THERE HAS BEEN NO CHANGE IN THE OVERSIGHT OR SELECTION PROCESS FROM THE PREVIOUS YEAR.
FORM 990, SECTION B
REASON FOR AMENDED RETURN - THE RETURN HAS BEEN AMENDED TO CORRECT A MISCLASSIFCATION OF CONTRIBUTIONS. DURING PREPARATION OF THE CURRENT YEAR'S RETURN, IT WAS DETERMINED THAT ONE GENERAL LEDGER ACCOUNT REPRESENTING CONTRIBUTIONS HAD BEEN ERRONEOUSLY INCLUDED IN INTEREST AND DIVIDEND INCOME. THIS RESULTED IN THE FOLLOWING CHANGES TO THE RETURN. FORM 990, PART VIII - LINES 1F AND 1H INCREASED $160,921. LINE 3 DECREASED $160,921. SCHEDULE A, PART II - THE ACCOUNT CLASSIFICATION WAS CORRECTED FOR ALL YEARS PRESENTED. LINE 1 WAS INCREASED AND LINE 8 WAS DECREASED BY THE FOLLOWING AMOUNTS: $79,107 FOR 2009 $63,514 FOR 2010 $73,414 FOR 2011 $97,355 FOR 2012 $160,921 FOR 2013 THE PUBLIC SUPPORT PERCENTAGE FOR 2013 INCREASED TO 33.45% AFTER THE CHANGES WERE MADE. ADDITIONALLY, THE PRIOR YEAR RETURN HAS BEEN AMENDED FOR THE SAME REASON. THEREFORE THE 2012 PUBLIC SUPPORT PERCENTAGE PRESENTED ON SCHEDULE A THIS YEAR HAS BEEN CORRECTED TO 33.61%. THE ORIGINALLY FILED RETURN ALSO INCLUDED A "FACTS AND CIRCUMSTANCES" EXPLANATION THAT IS NO LONGER REQUIRED AFTER THE CORRECTIONS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.