Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION'S MEMBERS CONSIST OF THE ELECTED GENERAL GRAND OFFICERS, WHICH INCLUDE THE BOARD OF RIGHT WORTHY GRAND TRUSTEES, ALL PAST GRAND MATRONS AND PAST GRAND PATRONS OF THE STATE GRAND CHAPTERS, ALL WORTHY GRAND MATRONS, WORTHY GRAND PATRONS, ASSOCIATE GRAND MATRONS AND ASSOCIATE GRAND PATRONS OF THE STATE GRAND CHAPTERS, THE THREE WORTHY MATRONS OF EACH FOREIGN CHAPTER OF THEIR LEGALLY APPOINTED PROXIES, THE DEPUTIES OF THE MOST WORTHY GRAND MATRON AND THE MOST WORTHY GRAND PATRON FOR THE CURRENT TRIENNIAL, CERTAIN ELECTED NON-VOTING HONORARY MEMBERS FROM GRAND, SUPREME OR UNITED BODIES OF THE ORDER NOT UNDER THE JURISDICTION OF THE ORGANIZATION. EACH MEMBER MUST BE AND REMAIN AN ACTIVE MEMBER IN GOOD STANDING OF SOME SUBORDINATE CHAPTER OWING ALLEGIANCE TO A GRAND CHAPTER UNDER ITS JURISDICTION, OR OF A CHAPTER UNDER THE IMMEDIATE JURISDICTION OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATION ELECTS ITS BOARD OF TRUSTEES AT THEIR TRIENNIAL ASSEMBLY, BY A VOTE OF THE VOTING MEMBERS/DELEGATES, ATTENDING THE ASSEMBLY. THE ONLY INDIVIDUAL THAT HAD THE RIGHT TO ELECT OR APPOINT ONE OR MORE WORTHY GRAND MATRON, PURSUANT TO CHAPTER II, ARTICLE 1. (C), OF THE ORGANIZATION'S BYLAWS, WHICH STATES THAT THE MOST WORTHY GRAND MATRON [SHALL] "FILL VACANCIES IN OFFICES OF THE GENERAL GRAND CHAPTER AS PROVIDED IN THE CONSTITUTION." THE ONLY INDIVIDUAL THAT HAD THE RIGHT TO SUSPEND ONE OR MORE MEMBERS OF THE GOVERNING BODY, DURING THE TAX YEAR, IS THE CURRENT MOST WORTHY GRAND MATRON, PURSUANT TO CHAPTER II, ARTICLE 1. (J), OF THE ORGANIZATION'S BYLAWS, WHICH STATES THAT [THE MOST WORTHY GRAND MATRON] [SHALL] "SUSPEND FROM OFFICE ANY OFFICERS OR COMMITTEE MEMBERS OF THE GENERAL GRAND CHAPTER UNTIL THE NEXT GENERAL ASSEMBLY, FOR GOOD CAUSE AND AFTER DUE NOTICE AND HEARING, AND WITH THE WRITTEN CONSENT OF THE MOST WORTHY GRAND PATRON OR OF THE RIGHT WORTHY ASSOCIATE GRAND PATRON IN CASE OF INABILITY OF THE FORMER TO ACT." |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FEDERAL FORM 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT CPA/PAID-PREPARER, MARCUM, LLP, AND A DRAFT VERSION OF THE FEDERAL FORM 990 IS SENT TO THE RIGHT WORTHY GRAND SECRETARY ("RWGS") AND THE RIGHT WORTHY GRAND TREASURER ("RWGT") FOR REVIEW AND TO PROVIDE AN OPPORTUNITY TO ASK QUESTIONS AND GIVE OTHER NECESSARY FEEDBACK TO MARCUM, LLP. AFTER THIS REVIEW, ANY CORRECTIONS, ADDITIONS, ETC., ARE INCORPORATED BY MARCUM, LLP AND A FINAL DRAFT IS SENT TO THE RWGS AND RWGT FOR A FINAL REVIEW AND TO ACHIEVE A COMPLETE UNDERSTANDING OF THE FEDERAL FORM 990, AND ANY SCHEDULES AND SUPPORTING STATEMENTS. AFTER THIS PROCEDURE, THE RWGS DISTRIBUTES A COPY OF THE DRAFT FORM 990 TO EACH OF THE TRUSTEES. THE TRUSTEES REVIEW THE DRAFT FORM 990 AND ACCOMPANYING SCHEDULES AND STATEMENTS, AND HAVE AN OPPORTUNITY TO ASK QUESTIONS PRIOR TO FILING. ONCE ALL THE TRUSTEES ARE IN AGREEMENT WITH THE ORGANIZATION ASSUMING RESPONSIBILITY FOR THE FEDERAL FORM 990, IT IS FILED ELECTRONICALLY WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH YEAR, TRUSTEES AND OFFICERS MUST RE-EXAMINE THE WRITTEN CONFLICT OF INTEREST POLICY ("POLICY"), AND SIGN A STATEMENT AFFIRMING THAT EACH TRUSTEE AND OFFICER IS IN COMPLIANCE WITH THE POLICY. IF A CONFLICT OF INTEREST IS REPORTED, THE BOARD OF TRUSTEES WOULD OBTAIN MORE INFORMATION, REVIEW THE SITUATION AND DETERMINE WHAT NEEDED TO BE DOCUMENTED AND OR REPORTED. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE SECRETARY OF THE ORGANIZATION IS THE EQUIVALENT OF A CHIEF EXECUTIVE OFFICER; THE TREASURER IS INVOLVED ON A LIMITED BASIS. THE COMPENSATION FOR THE SECRETARY AND TREASURER ARE DETERMINED BY THE BOARD OF TRUSTEES AND APPROVED BY THE VOTING DELEGATES AT THE TRIENNIAL CONVENTION. TRADITIONALLY, INCREASES IN OFFICER COMPENSATION ARE BASED ON THE INCREASE IN CONSUMER PRICE INDEX OR A FRACTION THEREOF. THERE ARE NO INCENTIVE/PERFORMANCE BASED COMPENSATION POLICIES OR CONSIDERATIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC. |
| FORM 990, PART XII, LINE 1: | THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE ORGANIZATION FOR THE YEAR ENDED JUNE 30, 2020, WERE PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING. |
| FORM 990, PART VI, SECTION B, LINE 10B: | THE ORGANIZATION CONSISTS OF 59 CHAPTERS IN 48 REGIONS THROUGHOUT THE UNITED STATES AND ELEVEN CHAPTERS OUTSIDE OF THE USA. |
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