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 AT-LARGE LODGE MEMBERS ELECT THE PEDESTAL MEMBER AT EACH LODGE. THE PEDESTAL MEMBERS ELECT THE BOARD OF TRUSTEES. ALL ACTS OF THE BOARD OF TRUSTEES HAS TO BE RATIFIED AT THE ANNUAL COMMUNICATIONS MEETING BY THE LODGE MEMBERS AT-LARGE. |
| FORM 990, PART VI, SECTION A, LINE 7A | ELECTION OF MEMBERS AND THE GOVERNING BODY ELECTED BY VOTING MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 10B | GOVERNING CHAPTERS OPERATE ON A LODGE SYSTEM. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE GRAND TREASURER REVIEWS THE FORM 990 FOR ACCURACY AFTER IT IS COMPLETED BY THEIR CONTRACTED EXTERNAL CPA FIRM PRIOR TO FILING. A COPY OF THE COMPLETED FORM 990 IS MADE AVAILABLE TO ALL BOARD OF TRUSTEE MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH TRUSTEE OF A LODGE OR GRAND LODGE SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: (1) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY;(2) HAS READ AND UNDERSTANDS THE POLICY; (3) UNDERSTANDS THAT THE LODGE AND/OR GRAND LODGE IS A FRATERNAL ORGANIZATION WITH CHARITABLE PURPOSES AND THAT, IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES; (4) HAS AGREED TO REPORT ALL KNOWN CONFLICTS OF INTEREST TO THE WORSHIPFUL MASTER OF THE LODGE, OR, AS IT RELATES TO THE GRAND LODGE, TO THE GRAND MASTER. THE MINUTES OF THE TRUSTEES' MEETING OF A LODGE OR THE GRAND LODGE SHALL CONTAIN: (1) THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST; THE NATURE OF THE FINANCIAL INTEREST; ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT; AND THE LODGE TRUSTEES OR GRAND LODGE TRUSTEES' DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED. (2) THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSION AND VOTING RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS. |
| FORM 990, PART VI, SECTION C, LINE 19 | UPON REQUEST, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS WILL BE MADE AVAILABLE. |
| FORM 990, PART XI, LINE 2C | THERE HAS BEEN NO CHANGE IN THE PROCESS DURING THE TAX YEAR. |
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