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 1 | THE GRAND LODGE GOVERNING BODY DELEGATES BROAD AUTHORITY TO THE GRAND MASTER. THE WASHINGTON MASONIC CODE GIVES THE GRAND MASTER OF WASHINGTON THE POWER TO DISCHARGE ALL NECESSARY EXECUTIVE FUNCTIONS OF THE GRAND LODGE WHEN IT IS NOT IN SESSION DURING THE ANNUAL COMMUNICATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE OFFICERS OF THE ORGANIZATION ARE ELECTED ANNUALLY BY THE MEMBERS OF THE ORGANIZATION AS DICTATED BY THE WASHINGTON MASONIC CODE. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE GRAND SECRETARY REVIEWS THE FORM 990 BEFORE IT IS FILED. THE REVIEW CONSISTS OF READING THE RETURN TO SEE IF IT APPEARS PROPER BASED ON HIS KNOWLEDGE OF THE OPERATIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE GENERALLY NOT AVAILABLE TO THE GENERAL PUBLIC. |
| PART XII, LINE 2C | THE PROCESS FOR SELECTING AN INDEPENDENT ACCOUNTING FIRM HAS NOT CHANGED FROM THE PRIOR YEAR. |
| FORM 990, PART XI, LINE 8 | CORRECTION OF AN ERROR: IN 2020, MANAGEMENT DETERMINED THAT THE PRIOR YEAR FINANCIAL STATEMENTS AND FORM 990 HAD NOT REPORTED THE LIABILITY RELATED TO ASSETS HELD ON BEHALF OF WASHINGTON MASONIC CHARITIES. THE GRAND LODGE HAD ENTERED INTO A BENEFICIAL AGREEMENT WITH WASHINGTON MASONIC CHARITIES (WMC) IN APRIL 2018 WHEREBY THE GRAND LODGE IS THE TRUSTEE FOR 100% OF THE MASONIC HOME ENDOWMENT FUND, THE CHARITY FUND, AND THE SCHOLARSHIP ENDOWMENT FUND, AND 50% OF THE MASONIC HOME. THE 2019 FINANCIAL STATEMENTS HAD AN UNDERSTATEMENT OF THE BALANCE IN FUNDS HELD IN TRUST FOR OTHERS AND OVERSTATEMENT OF NET ASSETS WITH RESTRICTIONS TOTALING $21,971,982. |
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