2025-01-22T12:37:59-06:00 2024-04-30 460446170 PACELINE ACCOUNTING GROUP LLP 416 SOUTH SECOND AVENUE SIOUX FALLS SD 571046904 990 2023-05-01 460105292 GRAND LODGE AF & AM OF SOUTH DAKOTA GRAN 6053322051 520 S FIRST AVE SIOUX FALLS SD 571046902 LAWRENCE MADSEN CHAIRMAN, BOARD OF TRUSTEES 6053322051 2025-01-22 1 0 MEGHAN GARRY P01588944 6053312550 2023 2024-10-15 13:58:12Z LAWRENCE MADSEN 520 S FIRST AVE SIOUX FALLS SD 57104 2752633 0 X WWW.MYGRANDLODGE.ORG X 1898 SD TO PROVIDE ASSISTANCE TO WORTHY, NEEDY MASONS, THEIR WIDOWS AND ORPHANS. 5 5 3 0 0 0 981 2681 140778 144417 -276792 74786 1336 -479 -133697 221405 79015 88150 1137 0 38719 32132 0 0 0 165750 231405 284621 351687 -418318 -130282 6647152 7124254 295755 309408 6351397 6814846 TO PROVIDE ASSISTANCE TO WORTHY, NEEDY MASONS, THEIR WIDOWS AND ORPHANS. 0 0 CHARITY OPERATING FUND: PROVIDES FINANCIAL ASSISTANCE TO BROTHER MASONS AND THEIR FAMILIES WHO ARE IN NEED OF ASSISTANCE. 12 MEMBERS AND/OR THEIR FAMILIES RECEIVE AID IN THE FORM OF A MONTHLY ALLOWANCE CHECK. LIFE MEMBERSHIP FUND - WILL PAY LOCAL LODGE AND GRAND LODGE ANNUAL MEMBERSHIP DUES OF PARTICIPATING MEMBERS. 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 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 2 0 1 3 1 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 1 1 0 0 1 1 0 1 1 0 0 0 1 0 0 X GWEN OLSON 6053322051 520 S FIRST AVE SIOUX FALLS SD 57104 X AARON F ZAHN GRAND MASTER 1.00 X X 0 0 0 DANE BLOCH DEPUTY GRAND MASTER 1.00 X X 0 0 0 BRYANT STOKES SENIOR GRAND WARDEN 1.00 X X 0 0 0 JEFFERY VANCUREN GRAND TREAS-SECRETARY 1.00 X X 0 0 0 BRYANT PULLING JUNIOR GRAND WARDEN 1.00 X 0 0 0 LAWRENCE MADSEN PRESIDENT 1.00 X 0 0 0 DOUGLAS N PAPENDICK TRUSTEE 1.00 X 0 0 0 WADE KOPREN TRUSTEE 1.00 X 0 0 0 JAMES BURMA JR TRUSTEE 1.00 X 0 0 0 ROBERT C TESCH JR TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 0 2681 2681 MEMBERSHIP DUES 900099 115769 115769 EA FEES 900099 1680 1680 LATE REPORT PENALTIES 900099 123 123 26845 26845 144417 194885 194885 2407424 2527523 -120099 -120099 -120099 3226 3705 -479 -479 221405 143938 0 74786 X 20000 68150 23446 6270 2416 24798 2311 63474 11652 30987 22112 13389 62682 351687 0 0 0 236602 221065 13473 3566 3451 2347 11939 13003 3541 3541 0 0 6167921 6654104 213766 230169 6647152 7124254 1056 4362 74737 74877 219962 230169 295755 309408 X 1259486 1299931 5091911 5514915 6351397 6814846 6647152 7124254 X -130282 617453 -18928 -4794 X X 1 X 0 1 0 846473 650 90327 2297 29170 905983 866450 19596 4073 35500 846473 668031 255312 -49705 7188 866450 562418 136153 7825 22715 668031 978478 81626 -14823 7872 474991 562418 0.87720 0.12085 0.00190 0 0 3541 3541 0 0 LIABILITY FOR ASSETS HELD IN AGENCY 220634 OPERATING LEASE OBLIGATION 9535 230169 X PART V, LINE 4: ASSISTANCE FUND-FINANCIAL ASSISTANCE TO MASTER MASONS, THEIR WIDOWS, AND ORPHANS. MEMORIAL FUND-PURCHASE OF LEASEHOLD IMPROVEMENTS & CAPITAL EQUIPMENT. GENERAL FUND-DAY TO DAY OPERATIONS OF THE ORGANIZATION. P.F. MCCLURE FUND-PAY ANNUITIES TO VARIOUS LODGES AND CONSISTORIES WITH THE REMAINDER OF INCOME TO BE TRANSFERRED TO THE GENERAL FUND FOR OPERATIONS. LIFE MEMBERSHIP FUND-PAY LOCAL LODGE AND GRAND LODGE ANNUAL MEMBERSHIP DUES OF PARTICIPATING MEMBERS FOR PERPETUITY. PART X, LINE 2: THE ORGANIZATION HAS ADOPTED THE PROVISION OF FASB ASC 740-10 (PREVIOUSLY FINANCIAL INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES), ON MAY 1, 2009. THE IMPLEMENTATION OF THIS STANDARD HAD NO IMPACT ON THE FINANCIAL STATMENTS. AS OF BOTH THE DATE OF ADOPTION, AND CURRENT YEAR, THE UNRECOGNIZED TAX BENEFIT ACCRUAL WAS ZERO. 0 CHARITY ASSISTANCE FOR COST OF LIVING EXPENSES 12 68150 PART I, LINE 2: THE ORGANIZATION MONITORS THE RECIPENT'S FINANCIAL NEED ON AN ANNUAL BASIS. IF THE INDIVIDUAL REQUESTING ASSISTANCE OWNS REAL PROERTY WITH AN ASSESSED VALUE IN EXCESS OF $15,000 THE ORGANIZATION REQUIRES AN ENCUMBRANCE ON THE PROPERTY TO THE EXTENT OF THE ASSISTANCE GIVEN HIM/HER DURING HIS/HER LIFETIME. FORM 990, PART VI, SECTION A, LINE 1A NUMBER OF VOTING MEMBERS ONE TRUSTEE RUNS THE DAY-TO-DAY OPERATIONS AND DECISION MAKING OF GRAND LODGE AF & AM OF SOUTH DAKOTA. THE OFFICERS LISTED IN FORM 990, PART VII ARE ENTITLED TO VOTE AT THE ANNUAL MEETING OF ALL THE GRAND LODGE ENTITIES BUT ARE NOT INVOLVED IN THE DAY-TO-DAY OPERATIONS AND DECISION MAKING OF GRAND LODGE AF & AM OF SOUTH DAKOTA. THE TRUSTEES ARE CONSIDERED THE ONLY VOTING MEMBERS OF THE GOVERNING BODY FOR FORM 990, PART VI. FORM 990, PART VI, SECTION A, LINE 6 FRATERNAL ORDER OF MASONS MEMBERSHIP IN A LODGE MAY BE ACQUIRED: 1. BY HAVING REGULARLY RECEIVED THE DEGREE OF MASTER MASON. 2. BY A MASTER MASON ELECTED TO MEMBERSHIP BY AFFILIATION. 3. BY HAVING BEEN NAMED IN A CHARTER ISSUED TO A LODGE UNDER DISPENSATION. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER HAS THE SAME VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7B ALL MEMBERS VOTE ON CHANGES TO ARTICLES OR BYLAWS. FORM 990, PART VI, SECTION A, LINE 8B COMMITTEES DO NOT HAVE THE AUTHORITY TO ACT ON THE BOARD'S BEHALF. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR REVIEWS THE 990 IN DETAIL PRIOR TO FILING. NORMALLY, THE FORM 990 IS PROVIDED TO THE BOARD AFTER IT HAS BEEN FILED. FORM 990, PART VI, LINE 12C WHEN TRUSTEES ARE ELECTED THEY ARE REQUIRED TO FILL OUT A CONFLICT ON INTERST FORM DISCLOSING ANY INTERESTS. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION IS DETERMINED BASED UPON DISCUSSION AMONGST THE TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST FORM 990, PART IX, LINE 24E: OTHER EXPENSES MASONIC ACTIVITIES: $46,607 EXECUTIVE DIRECTOR: $1,200 ANNUAL COMMUNICATION: $14,017 BAD DEBT: $858 FORM 990, PART XI, LINE 9: TRANSFER TO RELATED ORGANIZATION -4,794. FORM 990, PART XXI, LINE 2C THE BOARD OF TRUSTEES IS RESPONSIBLE FOR THE OVERSITE OF THE REVIEW OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. SOUTH DAKOTA MASONIC CHARITIES 520 S FIRST AVE SIOUX FALLS SD 571046902 263303800 SOLICIT AND MANAGE DONATIONS/ASSIST GRAND LODGE AF & AM SD 501(C)(3) LINE 7 N/A 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0