2024-10-21T18:50:11-07:00 2024-04-30 990 2023-05-01 930306840 ANCIENT FREE & ACCEPTED MASONS OF OREGON ANCI 5037881880 3612 SE 52 Ave Portland OR 97206 Warren Burkholder Treasurer 9786978840 2024-10-17 1 2023 2024-10-15 13:58:12Z Washington Lodge AF & AM No 46 Warren Burkholder 3612 SE 52nd Ave Portland OR 97206 132662 0 X washington46.org X 1962 OR Fraternal and benevolent services for Lodge Members through meetings and other activities promoting fraternal and benevolent objectives. 160 160 0 20 0 0 20052 49089 0 0 27000 58500 1205 -36396 48257 71193 5958 16539 4214 22171 0 0 0 0 0 13764 20021 23936 58731 24321 12462 3450760 4052010 0 0 3450760 4052010 Fraternal and benevolent services for Lodge members, other masons and masonic groups, and the local community through meetings and other activities promoting fraternal and benevolent objectives. 0 0 22170 1040 Regularly scheduled monthly meetings of members which may include meals , beverages and snacks. Largest single payment was $2,461 total of 46+ different payments 5069 2155 3978 payment of 3 scholarships of $1500 each on behalf of 3 Franklin High School graduates to Oregon public colleges and universities. and $1,357 to a Portland school reading program. and $1200 to Franklin High School for music and Multicultural programs. 5357 3857 Contributions to charitable activities in the community including OMCF, Masonic Youth, and other miscellaneous charitable causes. Eleven checks largest was $2,000. 0 0 0 32596 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 3 0 1 0 0 0 0 0 0 0 0 0 X 160 160 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 1 1 0 X Donald Stapleton 5037881880 3612 SE 52 Ave Portland OR 97206 James Akers Building Manager 10 0 X 0 0 6300 Donald Stapleton Secretary 5 5 X X 0 0 4140 Larry Harmon Treasurer 5 5 X 0 0 2760 Warren Burkholder Treasurer 5 0 X 0 0 1400 0 0 14600 0 0 0 0 0 0 27283 0 16078 0 5728 0 49089 0 0 0 0 0 58500 58500 0 0 0 0 0 0 25073 0 61469 0 -36396 0 -36396 -36396 0 0 0 0 0 0 71193 22104 0 0 9214 7325 0 22171 7590 2500 0 889 3862 889 2773 852 666 58731 0 0 0 12704 11199 0 22816 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2263210 0 2263210 2263210 1174846 1754785 0 0 0 0 0 0 0 0 3450760 4052010 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 12704 34015 2263210 2263210 1174846 1754785 3450760 4052010 3450760 4052010 X 12462 148788 0 0 0 440000 X X 0 0 0 750900 0 750900 1512310 0 0 1512310 0 0 0 0 0 0 0 0 0 0 0 0 2263210 Schedule D, Part VI, Line 1a The filer acquired the real property at 3612 SE 52nd Ave in 1996 and has made numerous improvements and additions to the property over the years. The Lodge has elected to value the Real Property to be equal to the appraised value assessed by Multnomah County for property tax basis. This value is thought to be a reasonable estimate of its current Fair Market Value. In as much as depreciation of the buildings and improvements over the years have not created any tax credits for the Lodge, whether or not, the accrued and depreciated value of the property on a federal tax basis would higher or lower over the ownership period is not relevant. It is thought to be irrelevant in that the filer could liquidate or transfer the property to another tax-exempt entity without having to pay taxes on the proceeds of the transfer Schedule D, Part VI, Line 1b see 1a 1 None largest $1400 2 1900 0 Schedule I, Part I, Line 2 Grants to individuals for scholarships are paid directly to the educational institution as credit against fees paid to the institution. Grants for medical assistance are verified by copy of receipt of payment of fees owed by the recipient. Grants to individuals for personal reasons other than education and medical are limited to $500 in any given year and require approval of the lodge membership. In most situations the Lodge makes a purchase of needed items to benefit the recipient as opposed to unrestricted cash payments. Form 990, Part VI, Section A, Line 6 Form 990, Part VI, Section A, Line 6 - All Master Masons in good standing as members of Washington lodge #46 that are present at the regularly scheduled meeting of the lodge are entitled to vote on all matters required by the Constitution and Bylaws of the Grand Lodge and the Bylaws of Washington Lodge No 46.some described matters in these documents requ9ire more than a simple majority of the members to approve an action Form 990, Part VI, Section A, Line 7a Form 990, Part VI, Section A, Line 7a - The Master, Wardens, Secretary, Treasurer, and Trustees are all elected annually by a majority of the members present at the time of the election. Form 990, Part VI, Section A, Line 7b Form 990, Part VI, Section A, Line 7b - The Lodge adopts a financial budget annually in January which describes expected incomes and expenses for the coming year. This Budget requires a majority of those present and voting to approve. An Executive Committee of the officers both elected and appointed meets regularly to approve actual expenditures for the current year. Expenditures not provided for in the approved budget and exceeding $500 require approval of the Lodge at a subsequent meeting. Form 990, Part VI, Section B, Line 11b Form 990, Part VI, Section B, Line 11b - Copies of the Form 990 are made available to any member asking for same. Form 990, Part VI, Section B, Line 15 Form 990, Part VI, Section B, Line 15 - Compensation for partial reimbursement of to the Secretary, Treasurer, and Building Manager for travel and miscellaneous expenses as approved by the Lodge as part of an annual budget. These payments are reported on form 1099 to individuals and IRS. There is no compensation paid to the Master, CEO or any other officers. Travel expenses related to some activities may be reimbursed by either the Lodge or the Grand Lodge if they have been previously approved by the appropriate governing body. Form 990, Part VI, Section C, Line 19 Form 990, Part VI, Section C, Line 19 - Parties requesting documentation of the form 990 filed are directed by the Secretary to see the IRS site which reports copies of the Form 990's filed ands accepted and posted by the IRS. The Lodge Secretary has not received any known requests for such information in the prior year. Form 990, Part XI, Line 9 The value of the net tangible assets received from Sunnyside lodge #163 on its merger with Washington Lodge #46 as of April 30, 2024 is $440,000. There were liabilities of /sunny side that were satisfied after the merger by Washington Lodge and additional assets received by Washington Lodge after the merger date. There was no value attached to furniture fixtures or equipment nor to any and all intangible assets including goodwill. There are additional assets that are expected to be received from settlement of lawsuits to the benefit of Washington Lodge coming form assets transfered in the merger. Those assets will be recognized if and when they are actually received. Form 990, Part XII, Line 1 Based on IRS request filer changed tax filing year from calendar to year sending April 30th. This first full year of said filing period. ANCIENT FREE & ACCEPTED MASONS OF OREGON GRAND LODGE 2150 MASONIC WAY FORREST GROVE OR 971162020 930177555 PRONCIPAL LODGE OF MASONS IN OREGON OR 1101 501(C)10 N/A 0 ANCIENT FREE & ACCEPTED MASONS OF OREGON Sunnyside Lodge SUNNYSIDE MASONIC LODGE #163 3612 SE 52ND AVE PORTLAND OR 97206 930350190 SUBORDINATE OF GRAND LODGE OR 1101 501 (C) 10 N/A 0 PALESTINE MASONIC LODGE 141 TRUST PO BOX 220254 MILWAUKIE OR 97269 456876356 IRRVOCABLE TRUST FOR MASONIC GIFTS OR N/A C 50 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 ANCIENT FREE & ACCEPTED MASONS OF OREGON GRAND LODGE f 26733 Annual distribution of dividends from Life Membership fund ANCIENT FREE & ACCEPTED MASONS OF OREGON GRAND LODGE c 3978 Grants from Grand Lodge in support of Lodges's charitable gifts to community activities. ANCIENT FREE & ACCEPTED MASONS OF OREGON Sunnyside Lodge SUNNYSIDE MASONIC LODGE #163 c 440000 On November 8, 2023 Washington Lodge 46 accepted and approved the terms of merger of Sunnyside Lodge #163 into Washington Lodge #46. The value of the assets transferred based on the NET Fair Market Value of cash, securities, and outstanding obligations on the date of the merger was approximately $440,000. The tangible assets of furniture, equipment, and paraphernalia had minimal if any Fair Market Value. First notice to filer of the requirement to change filing date to years ending April 30th was received September 26, 2024. There was considerable work required to restate 2023 financial statements and prepare 4 months of 2024 statements to submit both a short year of 4 months ending April 30, 2023, and then prepare a new full year statements for the year ending April 30, 2024. The intervening time period is less than one month to this date. this is a relatively small organization which is highly dependent upon volunteer efforts to prepare and submit all of the various required reports. Any penalties imposed will only result in a reduction of the organization to continue to support its communities.