Annual Reports and Financial Statements

Transcription

Annual Reports
and Financial Statements
For the period ending December 31, 2015
Deputy Grand Master
Grand Treasurer
Grand Secretary
Finance Committee
Grand Historian
Grand Lecturer
Proctor
The
Grand Lodge
of
Free and Accepted Masons
of the
State of New York
235th Annual Communication
May 2-3, 2016
©Copyright,
2016
Paul M. Rosen
Grand Secretary of the Grand Lodge
of Free and Accepted Masons of the State of New York
REPORT OF THE DEPUTY GRAND MASTER
To the Grand Lodge:
Brethren,
The Deputy Grand Master’s Town Hall Meetings have been well received
by the Brethren and are of great value. They have created an important,
two-way communication conduit that allows information to be effectively
transmitted to the Brethren of this jurisdiction. These meetings were
conducted with a spirit of honesty and transparency. Travelling throughout
the jurisdiction to conduct Town Hall Meetings might seem like a lot of work,
but the effort yielded great results!
It is interesting to note that the applications for the new 2016-2018 District
Deputy Grand Master [DDGM] and Grand Lodge Staff Officer Selectees
were distributed and appointed much earlier than in recent times. We
personally contacted each of the District Deputy Grand Master and Grand
Lodge Staff Officer Selectees by telephone and extended an invitation for
them to “twin up” and apprentice behind the existing District leadership
teams. I extend my thanks to the 2014-2016 District Teams for allowing
the new leaders to get a “jump start” in their District. The District Deputy
Grand Master and Grand Lodge Staff Officer Selectees were advised that this
period is a time of preparation and planning and much would be required of
them during the next term.
With the approval of Grand Master Thomas, we were able to launch the
new NorthStar Project throughout the jurisdiction. As of this report, we were
able to train approximately 425 Success Coaches, with more on the way.
Hopefully, with each DDGM appointing a District Umbrella Chairman;
two Success Coaches firmly embedded in each Lodge, and with the Grand
Lodge Staff Officer supervising the implementation of the LSOME Program,
we just might have the opportunity to finally break the nonproductive
“revolving door” membership cycle we are currently experiencing. The
Website Membership Referral System has transmitted 654 prospective
membership leads to the District Deputy Grand Masters and another 277 to
sister jurisdictions.
This second year for the Deputy Grand Master has been a time to set up
the new Grand Lodge Masonic Trestle Board which includes Membership
Development, Redistricting, Reshaping and making our Lodges stronger and
more robust. We are pleased to note that many of the upcoming Grand Lodge
initiatives are “right on target” with national trends and are confident that we
are promoting worthwhile and useful programs for the future benefit of the
Craft. We wish to thank Chairman R∴W∴Martin L. Kanter and the Deputy
Grand Master’s Advisory Committee for their many hours of thought and
commitment in preparing for the next few years. Detailed reports concerning
these topics can be found elsewhere.
This year, we were able to participate in the Conference of Grand Masters
of North America [CGMNA] which was held in Madison, Wisconsin. It is
1
important to note that these conferences between Grand Lodges have proven
to be of great value. This venue allows networking with other Grand Lodges
where each Grand Lodge can freely share common problems, trends and
compare the results of programs and initiatives.
As this term comes to a close, Lady Carla and I wish to express our
sincerest gratitude to Grand Master William J. Thomas and Lady Susan for
their friendship, guidance and assistance, especially in the areas of Grand
Lodge administration and future planning. A Grand Master is, in reality,
the CEO of a major corporation, and much skill, effort and experience is
required to be an effective leader at this level. We genuinely appreciate your
leadership skill, Grand Master Thomas, and thank you for your service to
the Craft!
The summary of the travels of the Deputy Grand Master are included
at the conclusion of this report. During our many travels we were always
extended the hand of hospitality, friendship and brotherly love. We are truly
blessed to have the opportunity of serving YOU in our beloved Craft!
Sincerely and fraternally,
Jeffrey M. Williamson, Deputy Grand Master
2015-16 Summary of Activity of the Deputy Grand Master
Number
of Events Type of Event
1
3
12
1
2
2
St. John’s Weekend, Utica, NY
Dedications, Rededications & Anniversary Events
Town Hall Meetings
Educational Assistance Programs: Utica
Masonic Conferences: CGMNA, Grand Encampment Triennial
Represent the Grand Lodge of New York in sister jurisdictions:
Grand Lodge of Rhode Island and Providence Plantations and Grand
Lodge of Pennsylvania
59 Grand Lodge, Administrative, MMRL, Masonic War Veterans,
Masonic Hall and Home Trustees Meetings and Teleconferences
1 Interfaith Breakfast
2
Apron Presentations/Homecomings
14 In-State District Events and Dinners
1 Supreme Council, AASR, Indianapolis, Indiana
1 Florida Sojourners, three locations for awards
3 Grand Chapter, Grand Council, and Grand Commandery Annual
Meetings
1 Reception/Ball for the Heads of the above York Rite Bodies
1 Grand Master’s Day at Tappan
1 Grand Master’s Day at West Point
1 Grand Master’s Day Camp Turk
1 Masonic Toys for Tots Fundraiser
1 Communication Committee Meetings (The Empire State Mason &
Hiram’s Highlights)
2
1
1
1
29
49
2
1
1
Masonic Youth Groups
Grand Master’s Cruise, Alaska
Symbolic Lodge Installations
Local Lodge & District Activities
Related Bodies Meetings, Administrative & Events
Table Lodges
Philippines Day Parade, Oswego, NYC
Colonial Degree at Fort Niagara
REPORT OF THE GRAND TREASURER
To the Grand Lodge:
M∴W∴Grand Master, R∴W∴Deputy Grand Master, Distinguished
Past Grand Masters, my colleagues of the Grand Line, both Elected and
Appointed, and you, my esteemed Brothers, good morning. I cannot tell
you all enough what a great honor and privilege it has been to serve you as
your Grand Treasurer. In my travels around the state, I’ve witnessed many
great works that Lodges and Districts are performing. I would like to thank
the members of all of them for graciously accepting me into their homes.
Much work has been done to curtail unnecessary spending at all levels of
Grand Lodge. Reductions have been seen at not only the Committee levels
but each Brother of the Grand Line, right up to the Grand Master, has made
a conscious effort to reduce their overall spending. Travel and overnight
stays have been closely monitored and reviewed to determine the necessity.
All Committees have been tasked similarly by the Grand Master to also
examine the way they do business and to be fiscally responsible as well.
The effort is ongoing and will no doubt be carried into the next budget year.
There is more to the job of the Grand Treasurer than meets the eye. Not
only does the Grand Treasurer need to evaluate and review all expenses
presented for payment by Grand Lodge, but the incumbent is also assigned
as a member of many Committees which include financial and budgetary
related issues. As a member of the Finance Committee, the Grand
Treasurer should not only be a member but should have some input as
to the expenses for the upcoming budget. More review and analyses are
needed to better prepare for the spending for the years to come. In my
capacity as a member of the Finance Committee and with an extensive
background in finance, I am seldom asked for my input.
Additionally, the Masonic Brotherhood Foundation, Inc., needs attention
as well. I expressed to the members of the Committee that they should
meet more regularly. Currently, there are two meetings each year held
four months apart. I feel that the assets they are entrusted with require
more attention. Quarterly meetings should be held to review the activity
of the previous quarter. Also, they should be doing their due diligence by
interviewing other investment professionals. Currently, the investment
advisor is a Brother, which poses conflict of interest issues and also limits
the Committee’s ability to hold the advisor accountable for the performance
of the overall portfolio. The members of the Committee have a fiduciary
responsibility to you, my Brothers, and I have suggested that they interview
outside investment professionals to manage our funds. My concerns have
3
fallen on deaf ears and the business as usual attitude prevails. My Brothers,
the current economic and fiscal climate we are in dictates that we be prudent
in the handling of all of the funds of Grand Lodge.
Another concern I have is that since taking office, I endeavored to determine
the salaries of all the employees of Grand Lodge. On every financial statement
of Grand Lodge, the salaries are listed in two categories: Executive and
Other. I have been stonewalled in every attempt to uncover this information.
According to the Constitutions, the Grand Treasurer is responsible for all
the approved budgeted items of Grand Lodge. Part of that includes the
salaries of the employees. To date, I have not signed one check for any of the
employees of Grand Lodge. However, I have signed checks for their benefits
and retirement. My question here is why can’t we know what the salaries are of
the people we employee?
I do need to recognize the efforts of the staff at Grand Lodge performing the
day to day finance and budget operations. The Director of Finance, Mrs. Klara
Bolotovsky, and her staff work tirelessly to handle the many intricacies of the
budget of Grand Lodge. I am in contact with her on a regular basis and have
done my best to assist her in her arduous task. Additionally, R∴W∴Richard
W. Bateman is another valued member of the Grand Lodge administrative
suite. His knowledge and commitment in delivering the most accurate
information is tantamount to the success of Grand Lodge. So, I thank Mrs.
Bolotovsky and R∴W∴Bateman for all their assistance and guidance during my
tenure as your Grand Treasurer.
But there is one person who stands alone when it comes to assisting the
Grand Treasurer in keeping an eye on the finances of Grand Lodge. My sincere
thanks and appreciation goes to the Grand Secretary, R∴W∴Paul M. Rosen.
R∴W∴Rosen is a tremendous asset in the Executive suite of Grand Lodge. I
thank you Brother Rosen for all your assistance, and I truly enjoyed our time
together as Secretary and Treasurer.
As I conclude my time with you as your Grand Treasurer, my Brothers,
I again want to thank each one of you for entrusting me with the incredibly
important job of guarding the treasury. I have enjoyed every minute of this
awesome journey and look forward to strengthening those fraternal bonds
with so many across the state. My Brothers, I pride myself on always doing
not only the best I can do but doing the right thing for all. I can only think of
one way to thank each of you for your confidence and trust in me, and that is to
say that you all put the trust in me and I did the best I could to serve you.
M∴W∴Grand Master, I make a motion that this report be read in full and
spread across the minutes of this communication of Grand Lodge.
May God bless each of you.
May He watch over our military men and women wherever so dispersed
around the globe and bring them safely home.
May He bless this great fraternity of ours.
And may God bless the United States of America.
Thank you.
Respectfully and Fraternally submitted,
Charles Catapano, Grand Treasurer
4
REPORT OF THE GRAND SECRETARY
To the Grand Lodge:
Most Worshipful Grand Master, Right Worshipful Deputy Grand Master
and my Brothers all:
This being the 235th Annual Communication of Grand Lodge, it is with
great pride that I come before this august body for the second time as your
Grand Secretary to report on the Office of the Grand Secretary and its staff
for the 2015 to 2016 term of my office.
Brethren, we have a staff of men and women who work at the Grand
Secretary’s Office and are dedicated to serving each and every Brother in
this great Jurisdiction of ours. I am especially proud of the way they have
supported me, the third Grand Secretary with whom they have had to work
in the last three years. They have accepted the changes I have sought to make
in the way the office functions so that it is user-friendly. In effect, you are our
customers and deserve to be treated with respect and in a courteous manner.
The Office of the Grand Secretary strives to make every project for which
we are responsible accurate and completed without mistakes and in a timely
manner. I am proud to state that my entire staff works to get their assignments
done in a manner which will bring credit to the Office of the Grand
Secretary and this Grand Lodge. I can only hope that as we move in this
direction that you all feel that you are being well-represented by the Office of
the Grand Secretary.
I am constantly amazed by the number of Brothers who call and are
surprised when I answer my phone personally or call them back myself. If
you call me, you expect to talk to me, so it should not be a surprise when you
get a call from me. You consider me and the Office of the Grand Secretary as
a resource for the answers to your Masonic questions, therefore, my Office
and I should be directly available to you to give you those answers. I have
attempted to have myself and my staff provide you with the solution to
your problems within 2 days of your request. Usually, it does not take that
long to provide the solution to your requests or answer to your problems.
To those of you who have visited the Office of the Grand Secretary, you
know that in an attempt to help the Trustees of the Masonic Hall and Home,
we have moved much of our staff off the eighteenth floor and onto the
fifteenth floor. This has contracted the footprint of the Grand Secretary’s
office and will enable the Trustees of the Masonic Hall and Home to rent
that more valuable real estate on the eighteenth floor at a substantially higher
rate to benefit the members of this Great Grand Lodge. In connection with
that move, we have cleaned out several storage areas and sold much of the
inventory that we found. Those sales have resulted in the recapture of receipts
of $1,882.00 from stale and outdated stored items.
Lodge Secretaries should now be familiar with and using the MORI
registration system. That system holds the records of the Craft from
approximately 1980 forward. The Trustees of the Masonic Hall and Home,
to expedite our move from the 18th floor, helped the Office of the Grand
Secretary plan for and then paid for the digitization of the remainder of
the Card Catalogue records maintained by the Grand Secretary’s office.
This old-fashioned Card Catalogue system held records from around
5
1900. With their digitization, we can now electronically access records
from roughly 1900 to the current date. Those historic records amount to
well over 600,000 individual cards containing the Masonic records of over a
century of past members of the Craft.
The Chancellor Robert R Livingston Masonic Library has diligently digitized
the Lodge Historical Files, making it conveniently possible for Lodges to
exercise their right and ability to retrieve those Files and to preserve for historic
purposes the originals. You were advised that you should pick up those records.
As a result of the consolidation and reorganization of the records of the Grand
Secretary’s Office, we have recaptured significant storage areas and those
records are now preserved for the Lodges in a safe and secure location. Our
Lodges are encouraged to take possession of those records, otherwise, they
shall remain securely saved by the Office of the Grand Secretary.
A big thank you goes to the Departmental Directors and their staffs, ready to
serve your needs and answer your questions. They are as follows:
Accounting Department: Mrs. Klara Bolotovsky, Director of Finance,
who works together with Ms. Jessica Cornejo and Miss Carol Yiling
Cui, who share their time between Lodge Services and Bookkeeping;
Ms. Lois A. Romano, Masonic Brotherhood Department and Customer
Services; Mr. David Noonan, Registry Department Services and Mrs.
Jacqueline Florencio, Lodge Services and Masonic Brotherhood.
Executive Office: R\W\Richard W. Bateman, General Manager, Grand
Pursuivant, and Assistant Grand Secretary, and the dedicated Administrative
staff, with Mr. Eric Cook, Administrative Assistant, Mr. David Cabral,
Graphic Arts Specialist, Ms. Bridget H. Primo, Receptionist, and Ms. Rose L.
Flanagan, P/T Secretary to the Grand Secretary.
Chancellor Robert R Livingston Masonic Library of Grand Lodge: By
now, you should all know that R\W\Thomas M. Savini, Director, had resigned
in August of 2015, and his capable staff has filled in during the remainder
of the year that we were without a Director or Librarian. That absence has
caused the Office of the Grand Secretary to become a more visible presence
in the Library working with the Library Staff. That staff includes Ms.
Catherine M. Walter, Curator and Editor of the Grand Lodge Proceedings, Ms.
Georgia Hershfeld, P/T Cataloguer, Mrs. Roseann M. Huschle, Receptionist,
and Brother Matthew J. Lentz, Archivist. Their dedication has allowed the
Library to remain open with only the loss of the evening session one day a
week. The Museum artifacts contained in our collection belong to the Grand
Lodge. The Grand Secretary has been the officer who holds them on behalf of
the Grand Lodge while they are housed in the Library. The Grand Secretary
now requests that the Grand Lodge approve this arrangement that has been
the operational methodology for the Museum collection housed in the Library.
Going forward, it has been decided to divide the Masonic Library into two
areas of responsibility: the Museum Collection, overseen by the Curator,
and the Library Book Collection overseen by a Librarian. As I prepare
this report, the Trustees of the Chancellor Robert R Livingston Masonic
Library are seeking to hire a well-qualified Librarian to fill this new position.
6
I must express a very special thanks to R∴W∴Richard W. Bateman,
Assistant Grand Secretary, who has served this Grand Lodge for over twentyfive (25) years. Without his knowledge and administrative skills, we would
find it difficult to function on an everyday basis. Thus, it would make it
impossible to operate our Grand Lodge without the efficiency and dedication
that he and these fine people bring to the job.
An additional cost savings to Grand Lodge was realized with the transfer
of the full time Mail Room Clerk from the Grand Lodge staff onto the staff of
Trustees of the Masonic Hall and Home, along with all of the mail processing
equipment. .
I am happy to inform this Grand Lodge that the 2013 and 2014
Proceedings of the Grand Lodge of the State of New York have been
printed and also placed upon CDs and have been distributed. Special
thanks go to Ms. Catherine M. Walter who has worked so hard to bring the
Proceedings up-to-date at the expense of her obligations as Curator. With her
tremendous effort, Ms. Catherine M. Walter produces the accurate journals
of what takes place at each of the Grand Lodge of New York’s Annual
Communications. It is through her efforts that the Office of the Grand Secretary
has been able to complete one of its most important Constitutional duties of
the Office of the Grand Secretary.
More amazing is that she has also completed the 2015 Proceedings, which
has been sent to the printer for printing and distribution. I am therefore happy
to report that the Office of the Grand Secretary, for the first time in anyone’s
memory, is now current in the production of the record of our Proceedings
which have been as many as 6 years behind in their production. Along with
the printed Proceedings, your Grand Secretary’s Office has continued to save
a significant amount of money by having the Proceedings reproduced as a
compact disc for distribution to every Lodge’s Secretary for its records, and
limiting the number of hard copies produced. This saves on both printing and
mailing costs. In an effort to save even more expense, and for the sake of
expediency in the future, access will be made available by downloading the
proceedings from the Grand Lodge Website should a Brother wish to have a
copy of the Proceedings.
Once again, we will use our new Electronic-age Balloting System. This
is especially time saving because of the number of candidates we have
running for office at this Grand Lodge Session. It will also enable us to vote
on the many changes to either our Constitutions or our Rules of Order that
will be placed before you for your consideration this year. We sincerely
thank the Chairman of the Technology Committee, R∴W∴Edward A.
Chiani, for all his work and efforts that make this possible. I also thank the
Trustees of the Masonic Hall and Home who have supplied all of the voting
equipment.
Included in this Report, you will find the statistics of our membership, which
continues to decline, even though an effort has been made to raise 987 new
Brothers this year, plus the 266 who have been Restored and the 272 who
have Affiliated.
7
Please take a moment to review the Grand Secretary’s Membership Census
Report, which is as follows:
2015 MEMBERSHIP CENSUS
Number of members (incl. dual/plural): December 31, 2014
Net Adjustments for year 2014
Revised number of members (incl. dual/plural):
December 31, 2014
39,766
(49)
39,717
Initiated during 2015
Passed during 2015
Raised during 2015
Affiliated during 2015
Restored during 2015
1,126
1,015
987
272
266 1,525
41,242
Unaffiliated during 2015
(1,082)
Died during 2015
(1,178)
Withdrew during 2015
(472)
Expelled during 2015
(11)
(2,743)
38,499
Variance
(128)
Total Members (incl. dual/plural):
December 31, 2015 (January 1, 2016)
38,371
Gain/Loss
(1,346)
Adjustments for Dual/Plural Affiliations:
(1,580)
Total Members: December 31, 2015 (January 1, 2016)
36,791
Chartered Lodges in the State of New York
Total Lodges: December 31, 2014 (January 1, 2015)
501
Charters Forfeited in 2014..............................................0
Charters Surrendered in 2014.........................................5
New Charters Granted in 2014.......................................0
Charters Restored in 2014...............................................0
Charter Changed ..................................................... *1
Charters Suspended ................................................... **1
Consolidated 14 Lodges into 7 Lodges........................ (7)
*Kosciuszko Lodge No. 1085 petitioned the Grand Lodge to remove its location from
the Bronx District to the Sixth Manhattan District (No effect on count).
**The Lodge of the United Services No. 1118 remains Suspended by Order of the
Grand Master, pending the outcome of a Masonic Trial (No effect on the count).
Total Lodges: December 31, 2015 (January 1, 2016)
Total Number of Lodges of Research
Regular Lodges in the District Grand Lodge of Syria-Lebanon
Suspended Lodge in the District Grand Lodge of Syria-Lebanon
Lodge of Research in the District Grand Lodge of Syria-Lebanon
8
501
5
10
1
1
During the year we have had a number of Lodges that have merged to form a
successor Lodge that is stronger and more vibrant than either of the individual
Lodges were before their Merger. A number of Lodges have either lost or
Surrendered their Charters. All are reminded that if your Lodge is contemplating
the eventual Surrender of your Charter, it is a Masonic offense to dispose of
your assets, even for a noble or charitable purpose in contemplation of closing
your Lodge. The property rightfully should be transferred to the Trustees of the
Masonic Hall and Home for them to use for the benefit of distressed worthy
Master Masons, their Widows and Orphans. It goes to help support them in our
Assisted Living Community which otherwise does not cover the cost of their
expenses because of the loss of funding from the State of New York. This use
of Lodge funds for this purpose is one of the Obligations we all assumed when
we became Masons, and the thought of not allowing the Lodge funds to go to
comply with this Obligation should be abhorrent to all Masons. The Charter of
The Lodge of United Services 1118, which had previously been Suspended, has
now been Forfeited, as determined by a Masonic Trial Commission in 2016.
Brethren, many elderly Brothers have been dropped for non-payment of dues.
We are initiating, passing and raising more Brothers then we are losing through
death. If we reduce the number leaving us by reason of non-payment of dues
we will reverse the slide in membership and begin to grow again. Every Lodge
must seek to reduce the loss of longtime, elderly members who are unaffiliating
or being dropped for non-payment of their dues. We must try and see how we
can help our senior Brothers who have dedicated their lives to support this Craft.
In connection with this philosophy, we once again travelled to visit our Brothers
now residing as permanent residents or have a snowbird residence in Florida. We
had luncheons in Sarasota, Tampa and Palm Beach Gardens. Next year, we will
plan to hold a luncheon in a community known as The Villages as well. We use
these opportunities to visit with these Brothers so that they retain a connection
with New York and their Grand Master. The Grand Chapter of the Order of the
Eastern Star joins us annually in this effort. We also present Citations for years
of Service to the Craft. It is hoped that through these visits, we will retain these
Brothers. We have processed many requests by these Brothers to affiliate with
Florida Lodges, thus continuing their dedication to our Craft.
We have been lucky enough to have the Masonic Medical Research Laboratory
fund the issuing of 50-Year Aprons and the Trustees of the Masonic Hall and
Home fund the 60 and, yes, even 70-Year Aprons. We make these Brothers
happy and renew their dedication to the Craft when they are presented with
these honors by our Grand Master.
My Brothers all, it has been an honor and a pleasure to have been able to serve
you, our Grand Master, and this Administration and Grand Lodge, and I hope
to continue to serve you in that capacity in the future. We have accomplished
many goals, thanks to the dedication and hard work by all of you and especially
by the staff of the Grand Secretary’s Office.
Respectfully submitted,
Paul M. Rosen, Grand Secretary
9
REPORT OF THE COMMITTEE ON FINANCE
To the Grand Lodge:
The Committee on Finance submits the audited report on the books and
records of Grand Lodge for the calendar year ended December 31, 2015, and the
Budget for the year ended May 31, 2017.
The report of the Certified Public Accountants certifies that our financial
statements for the year 2015 other than the effects of not adopting the Statement
of Financial Accounting Standards No. 87 “Employers’ Accounting for
Pensions”, as of January 1, 1989. It is the opinion of the Committee that the
amounts involved for future pension liabilities are immaterial to the financial
statements taken as a whole.
The Committee extends its thanks and appreciation to Most Worshipful
William J. Thomas, Grand Master, and Right Worshipful Jeffrey M.
Williamson, Deputy Grand Master, for their active participation and
contribution to the Committee’s work.
Additional thanks are extended to Right Worshipful Paul M. Rosen, Grand
Secretary, and Right Worshipful Charles Catapano, Grand Treasurer.
The Rules of Order require the Committee on Finance to submit a
statement of Estimated Receipts and Disbursements for the Trustees of the
Masonic Hall and Home for the year ended December 31, 2016. This
statement is appended to the report.
A lan J. B erk , Chairman
C hristopher L. A llen William McCauley
Charles Catapano, GT
Stephen A. Rubin Judge Advocate
M arino C esarini , PGT
Gordon J. Whiting
Stephen S. King, PJGW
David F. Schneeweiss, Advisor
10
Trustees of Masonic Hall & Asylum Fund
HOME, HALL & ADMINISTRATION
Statement of Estimated Revenue and Expenses
January 1, 2016 - December 31, 2016
Income: Masonic Care Community
Expenses: Masonic Care Community
Revenue or (Deficit):
$37,098,776
$42,355,949 ($5,257,173)
Income: Acacia Village
$ 4,491,960 Expenses: Acacia Village
$ 2,378,600 Revenue or (Deficit):
$2,113,360
Income: Camp Turk
$ 548,750 Expenses: Camp Turk
$ 507,510 Revenue or (Deficit):
$41,240
Income: Washington Historic Site (Tappan)
$
5,030 Expenses: Washington Historic Site (Tappan)
$ 156,850 Revenue or (Deficit):
($151,820)
Income: Masonic Hall
$14,775,610 Expenses: Masonic Hall
$ 6,793,900
Revenue or (Deficit):
$7,981,710
Operating Expenses New York City:
Investment Fees
Interest Expense
Legal Fees
Salaries - Office Staff
Travel, Symposia & Conferences
Other Professional Fees
Fraternal Services
Mail Room
Telephone Expense
Public Relations
Insurance
Miscellaneous and Other Expense
Administrative Expenses
Marketing & Promotional Material
Total:
$
$
$
$
$
$
$
$
$
$
$
$
$
$
900,000
240,000
150,000
400,000
75,000
600,000
80,000
35,000
50,000
255,000
100,000
65,000
60,000
Other Program Expenses:
Educational Assistance
Empire State Mason
Livingston Masonic Library
Round Lake Facility
Total:
$
$
$
$
450,000
280,000
189,000
293,465 Other Income:
Wills, Bequests & Trusts
Miscellaneous Income
Total:
$ 1,000,000
$ 675,000
($3,010,000)
($1,212,465)
$1,675,000
Net Operating Gain or (Loss):
$2,179,852
Capital Expenses:
M.C.C. (includes Round Lake & Acacia Village)
Masonic Hall
George Washington Site at Tappan
Total:
$ 1,700,215
$ 2,801,000
$
23,750
($4,524,965)
Anticipated Excess of Expenses Over Income
Funded by the Investment Accounts ($2,345,113)
11
THE GRAND LODGE COMMITTEE ON FINANCE
RECOMMENDS THE PASSAGE OF THE FOLLOWING
PROPOSED 12-MONTH FISCAL YEAR 2016-2017 BUDGET OF
THE GRAND LODGE OF FREE AND ACCEPTED MASONS OF
THE STATE OF NEW YORK
(JUNE 1, 2016 through MAY 31, 2017)
Operating Revenue & Other Support:
Fees & Dues
$1,344,397
Lodge Services (Net)
110,000
Total Revenue & Support $1,454,397
Operating Expenses:
Annual Communication
$173,500
Print & Distribution of Proceedings
22,000
Transition to New Grand Master
13,000
Salaries and Related Costs
903,169
Grand Lodge Office Expense
158,380
Grand Lodge Officers’ Travel
136,800
Grand Lecturer’s Costs
41,000
Committee Expenses
163,450
Insurance102,000
Retirement Assistance
0
Other Masonic Endeavors
74,500
Total Operating Expenses
$1,787,799
Change-Net Asset Before Non-Operating
Revenue and Other Support
($333,402)
Non-Operating Revenue & Other Support:
Investment Income
$150,000
Grand Lodge Fund
3,000
Legacies0
Other Income (Net)
181,100
Total Non-Operating Revenue & Other Support
$334,100
Change in Net Assets
$698
Grand Total Surplus / Deficit
12
$698
GRAND LODGE OF FREE AND ACCEPTED
MASONS OF THE STATE
OF NEW YORK AND RELATED COMMITTEES
FINANCIAL STATEMENTS
DECEMBER 31, 2015
(WITH INDEPENDENT AUDITORS’ REPORT)
TABLE OF CONTENTS
Independent Auditors’ Report
Financial Statements
Statement of Financial Position
Statement of Activities
Statement of Cash Flows
Notes to Financial Statements
Supplementary Schedules to Statement of Activities
Schedule of Fees and Dues
Schedule 1
Schedule of Lodge Sales
Schedule 2
Schedule of Recoverable Expenses, Investment Income
and Other Income (Expense)
Schedule 3
Schedule of Annual Communication and Salaries and
Related Costs
Schedule 4
Schedule of Grand Lodge Office Expenses and Grand
Lodge Officers’ Travel Expenses
Schedule 5
Schedule of Grand Lecturer’s Cost and
Committee Expenses
Schedule 6
Schedule of Insurance Costs
and Other Masonic Endeavors
Schedule 7
Lipsky Goodkin & Co., P.C.
Certified Public Accountants
13
LIPSKY, GOODKIN & CO., P. C.
CERTIFIED PUBLIC ACCOUNTANTS
120 WEST 45TH STREET
NEW YORK, NEW YORK 10036
(212) 840-6444
FAX (212) 921-7186
MEMBERS
AMERICAN INSTITUTE OF
_____________
N.Y. STATE SOCIETY OF
INDEPENDENT AUDITORS’ REPORT
To The Grand Lodge of Free and Accepted
Masons of the State of New York
and Related Committees:
We have audited the accompanying statement of financial position of The Grand Lodge of Free and Accepted Masons of the
State of New York and Related Committees (the Grand Lodge) (a nonprofit organization) which comprise the statement of
financial position as of December 31, 2015, and the related statements of activities and cash flows for the year then ended,
and the related notes to the financial statements.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with
accounting principles generally accepted in the United States of America; this includes the design, implementation, and
maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from
material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in
accordance with auditing standards generally accepted in the United States of America. Those standards require that we
plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material
misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial
statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material
misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor
considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order
to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion
on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes
evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates
made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Basis for Qualified Opinion
As more fully described in Note 6 to the financial statements, the Grand Lodge has not determined the cost of its
defined benefit pension plan in accordance with accounting principles generally accepted in the United States of
America, which require the cost of employees’ pensions to be recognized over the employees’ respective service
periods and a liability to be recognized when the accumulated benefit obligation exceeds the fair value of plan assets.
Quantification of the effects of that departure on the financial statements is not practicable.
Qualified Opinion
In our opinion, except for the effects of the matter discussed in the Basis for Qualified Opinion paragraph, the
financial statements referred to in the first paragraph present fairly, in all material respects, the financial position
of the Grand Lodge as of December 31, 2015, and the results of its operations and its cash flows for the year then
ended, in conformity with accounting principles generally accepted in the United States of America.
Other-Matter
Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The supplementary
information, included in schedules 1 through 7, is presented for purposes of additional analysis and is not a required
part of the financial statements. Such information is the responsibility of management and was derived from and relates
directly to the underlying accounting and other records used to prepare the financial statements. The information
has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional
procedures, including comparing and reconciling such information directly to the underlying accounting and other
additional procedures in accordance with auditing standards generally accepted in the United States of America.
In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole.
New York, New York
March 4, 2016
14
GRAND LODGE OF FREE AND ACCEPTED MASONS
OF THE STATE OF NEW YORK AND RELATED COMMITTEES
STATEMENT OF FINANCIAL POSITION
DECEMBER 31, 2015
ASSETS
Cash
Accounts receivable:
Fees and dues
$1,257,831
Other receivables
59,743
Total accounts receivable
Inventories
Accrued dividends receivable
Investments - at fair value Prepaid expenses
Office equipment, net of accumulated depreciation $ 259,863
TOTAL ASSETS
$1,005,575
1,317,574
77,796
6,542
6,815,292
81,580
7,946
$ 9,312,305
LIABILITIES AND NET ASSETS
Accounts payable and accrued expenses
$
Due to Masonic Brotherhood Foundation, Inc.
Transferable to Trustees of the Masonic Hall
and Home:
Fees and dues
$
56,056
Box of remembrance
1,353
Accrued expenses
212,767
Total transferable to Trustees
Deferred income
Other liabilities
Total liabilities
NET ASSETS
Undesignated Fund $7,720,224
Grand Lodge Fund
492,169
Board Designated Fund
400,000
Total net assets TOTAL LIABILITIES AND NET ASSETS
See Accompanying Notes to Financial Statements.
15
266,770
93,756
270,176
24,018
45,192
699,912
8,612,393
$ 9,312,305
16
UNRESTRICTED
Board
Grand LodgeDesignated
Undesignated
Fund Fund $
-
492,169 $
NET ASSETS AT END OF YEAR$ 7,720,224
See Accompanying Notes to Financial Statements
498,844
NET ASSETS AT BEGINNING OF YEAR 7,475,390
244,834
400,000
400,000
-
(6,675)
CHANGE IN NET ASSETS
-
9,799
(16,474)
(6,675)
382,476
NON-OPERATING REVENUE AND OTHER SUPPORT
Investment income - net
186,168
Net realized and unrealized (loss) on investments
(313,014)
Other income (expense) - net
(10,796)
Total (137,642)
CHANGE IN NET ASSETS BEFORE NON-OPERATING
REVENUE AND OTHER SUPPORT
OPERATING EXPENSES
Annual communication
156,135
Salaries and related costs
879,457
Grand Lodge office expenses
396,659
Grand Lodge officers’ travel expenses
88,872
Grand Lecturer’s costs
30,819
Committee expenses
52,560
Insurance costs
94,780
Other Masonic endeavors
34,651
Total operating expenses 1,733,933
$ 8,612,393
8,374,234
238,159
195,967
(329,488)
(10,796)
(144,317)
382,476
156,135
879,457
396,659
88,872
30,819
52,560
94,780
34,651
1,733,933
Total
OPERATING REVENUE AND OTHER SUPPORT
Fees and dues - net
$ 1,407,402
$
$
$ 1,407,402
Lodge sales - net
97,799
97,799
Recoverable expenses 611,208
611,208
Total operating revenue and other support
2,116,409
2,116,409
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED DECEMBER 31, 2015
STATEMENT OF CASH FLOWS
CASH FLOWS FROM OPERATING ACTIVITIES:
Increase in net assets
Adjustments to reconcile increase in net assets
to net cash provided by operating activities:
Depreciation
Net change in unrealized gain on investments
Changes in operating assets and liabilities
Accounts receivable
Inventories
Accrued dividends receivable
Prepaid expenses
Accounts payable and accrued expenses
Due to Masonic Brotherhood Foundation, Inc.
Transferable to Trustees
Deferred income
Other liabilities
Net Cash Provided by Operating Activities
$
4,220
387,503
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of equipment
Purchase of investments Sale of investments
Net Cash Used In Investing Activities
INCREASE IN CASH
238,159
CASH - BEGINNING OF YEAR
54,719
3,217
(2,482)
(7,884)
(6,247)
60,409
50,931
(585)
(3,450)
778,510
(1,005)
(2,369,974)
1,960,379
(410,600)
367,910
637,665
CASH - END OF YEAR$ 1,005,575
17
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2015
NOTE 1 - ORGANIZATION
Organization
The Grand Lodge of Free and Accepted Masons of the State of New York (the “Grand Lodge”)
was established as the overall authority of Masonry in the State of New York. The Grand Lodge
is a nonprofit organization exempt from federal income tax under Section 501(c)(10) of the
Internal Revenue Code.
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Financial Statement Presentation
The classification of an organization’s net assets and its support and expenses is based on the
existence or absence of donor-imposed restrictions. It requires that the amounts for each of three
classes of net assets-permanently restricted, temporarily restricted, and unrestricted be displayed
in a statement of financial position and that the amounts of change in each of those classes of net
assets be displayed in a statement of activities.
Basis of Accounting
The financial statements of the Grand Lodge are prepared on the accrual basis of accounting
and, accordingly, reflect all significant receivables, investments, payables, and other liabilities
in accordance with accounting principles generally accepted in the United States of America as
applicable to nonprofit organizations.
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting
principles requires management to make estimates and assumptions. These estimates and
assumptions affect the reported amounts of certain assets and liabilities and disclosure of
contingent liabilities at the date of the financial statements. They also affect reported amounts
of revenues and expenses during the reporting period. Actual results could differ from those
amounts.
Fair Value Measurement
Pursuant to the provision described in ASC 820, Fair Value Measurement and Disclosures
(formerly Statement of Financial Accounting Standards 157) the Grand Lodge categorizes its
financial instruments into a three-level fair value hierarchy that prioritizes the inputs of valuation
techniques used to measure fair value into three broad levels. The fair value hierarchy gives the
highest priority prices in active markets for identical assets or liabilities (Level 1) and the lowest
priority to unobservable inputs (Level 3). Valuation of assets and liabilities traded for less active
dealer or broker markets that have significant observable inputs are classified as Level 2. Level 2
valuations are usually obtained from third party pricing service valuations for identical or similar
assets. If the inputs are used to measure fair value fall within different levels of the hierarchy,
the category level is based on the lowest priority level input that is significant to the fair value
measurement of the instrument.
The Grand Lodge’s investments consist of marketable equity securities and fixed income
securities, which are classified as Level 1 in the fair value hierarchy.
18
DECEMBER 31, 2015
(Continued)
Contributions
Contributions received are recorded as unrestricted, temporarily restricted, or permanently
restricted support, depending on the existence and/or nature of any donor restrictions.
Promises To Give
Unconditional promises to give, less an allowance for uncollectible amounts, are recognized
as revenue in the period received as an asset. Conditional promises to give are recognized
when the conditions on which they depend are substantially met.
Fees and Dues
Fees and dues are reportable and payable by the various Member Lodges in New York State
based upon the preceding year’s membership census and are recorded as revenue in the
current year of the Grand Lodge.
Investments
Investments in securities are reported at their fair values, with gains and losses included in
the statement of activities.
Deferred Revenue
Revenue received for future special events is deferred and recognized in the periods to
which they relate.
Subsequent Events
The Grand Lodge has evaluated subsequent events through March 4, 2016, which is the
date the financial statements were available to be issued, and concluded that no subsequent
events have occurred that would require recognition in the financial statements or disclosure
in the notes to the financial statements.
Tax Status
The Grand Lodge is an organization exempt from federal income taxation under Section
501(c)(10) of the Internal Revenue Code. The Grand Lodge is required to file and does file
tax returns with the Internal Revenue Service and other taxing authorities and has years
open for examination by the taxing authorities from 2012 through 2015.
NOTE 3 - INVENTORIES
Inventories at December 31, 2015 consist of merchandise and lodge supplies available for
sale to Member Lodges.
19
DECEMBER 31, 2015
NOTE 4 - INVESTMENTS
Investments in securities are stated at their fair values based on quoted prices in active markets
(all Level 1 measurements) and are summarized as follows at December 31, 2015:
Cost Equity securities
$6,718,433
Fair
Value
$6,815,292
In 2015, the change in the net unrealized gain on investments decreased $387,503. This noncash item is combined in the statement of activities and reported as net realized and unrealized
gain on investments and in the statement of cash flows as net change in unrealized gain on
investments.
NOTE 5 - CONCENTRATION OF CREDIT RISK
The Grand Lodge has bank deposits and money market fund investments which at times may
exceed Federally insured limits.
NOTE 6 - PENSION PLAN
Retirement benefits for all eligible employees of the Grand Lodge and Livingston Library are
provided under a non-contributory defined benefit pension plan. Pension costs under the plan
for the year ended December 31, 2015 amounted to $150,150 exclusive of $12,211 for fees
and expenses. The Grand Lodge has elected not to adopt Statement of Financial Accounting
Standards No. 87 (Included in Accounting Standards Codification 715 Compensation Retirement Benefits).
An unaudited comparison of accumulated plan benefits and plan assets at September 15, 2014
(last valuation date) is as follows:
Actuarial present value of accumulated
plan benefits:
Vested
$1,045,208
Non-vested
$1,045,208
Net assets available for benefits
$1,138,134
The assumed rate of return used in determining the actuarial present value of accumulated plan
benefits was 5.88% for 2015.
Accounting Standards Codification 715 - Compensation - Retirement Benefits includes SFAS
No. 87 which changed the reporting of employers who sponsor defined benefit plans. The
Grand Lodge has elected not to adopt SFAS No. 87 for reporting pension costs. The effect of
such election on the financial statements is not known and has not been quantified. As a result,
pension costs are not recorded in accordance with generally accepted accounting principles.
20
DECEMBER 31, 2015
NOTE 7 - GRAND LODGE FUND
The Grand Master established the Grand Lodge Fund in 1999. The purpose of this fund is to preserve
and protect the Masonic Brothers and Lodges and supplement the future operating revenues of the
Grand Lodge.
NOTE 8 - RELATED PARTIES
Trustees of the Masonic Hall and Home
The Trustees of the Masonic Hall and Home consist of nine persons who are members of Lodges
under the authority and jurisdiction of the Grand Lodge of Free and Accepted Masons of the State
of New York. The Trustees are vested with the title and responsibility of operating the Masonic Hall
in the City of New York and certain other properties. The net income derived from the operation of
these properties is used to maintain the Masonic Home in Utica, N.Y.
In accordance with the constitution of the Grand Lodge, the Trustees receive a portion of the annual
fees and dues of all Masons through the Grand Lodge which amounted to $ 55,703 for the year. At
December 31, 2015, the Grand Lodge owed the Trustees $56,056 in annual fees.
On September 1, 2013 the Grand Lodge executed a memorandum of understanding with the
Trustees, expiring on December 31, 2018, whereby the Grand Lodge occupies two floors in a
building owned by the Trustees. Prior to September 1, 2013 the Grand Lodge was a month to month
tenant. Effective January 1, 2015, the Grand Lodge leases 5,000 square feet on the 17th floor at a
rate of $200,000 per year and the remaining space on the 15th floor is at the current market rate of
$54,600 per year. The occupancy expense for 2015 amounted to $254,600.
In addition, the Grand Lodge executed a services agreement with the Trustees, expiring on
December 31, 2018, where the Grand Lodge provides the Trustees with services in order to promote
the carrying out of the Trustees’ charitable purposes and fund raising objectives. For 2015 the Grand
Lodge recorded these fees for services as recoverable expenses which amounted to $467,208.
At December 31, 2015 the Grand Lodge owed the Trustees $212,767.
The Masonic Brotherhood Foundation Inc.
The Masonic Brotherhood Foundation paid the Grand Lodge $12,000 per month to cover
administrative and payroll expenses incurred by the Grand Lodge on behalf of the Foundation. At
December 31, 2015, The Grand Lodge owed the Masonic Brotherhood Foundation $93,756.
21
SCHEDULE 1
STATEMENT OF ACTIVITIES - FEES AND DUES
Fees and dues from lodges
$1,463,105
Less amount transferable:
Trustees of the Masonic Hall and Home:
Fees and dues
Endowment Fund
George Washington Memorial Fund
23,656
25,567
6,480
Total
55,703
Fees and dues - net
$1,407,402
22
SCHEDULE 2
STATEMENT OF ACTIVITIES - LODGE SALES
Sales
$ 208,625
Cost of sales:
Inventory - beginning of year
$ 81,013
Purchases
92,241
Goods available for sale
173,254
Inventory - end of year
77,796
Total cost of sales
95,458
Gross Profit
113,167
Expenses:
Shipping and handling - net
Credit card fees
11,260
4,108
15,368
Total expenses
Lodge Sales - net$ 97,799
23
SCHEDULE 3
STATEMENT OF ACTIVITIES - RECOVERABLE EXPENSES,
INVESTMENT INCOME AND OTHER INCOME(EXPENSE)
Recoverable Expenses:
Masonic Brotherhood Foundation
Trustees of the Masonic Hall and Home
$ 144,000
467,208
Total recoverable expenses
$ 611,208
Investment Income - net:
Interest and dividends - Undesignated
Interest and dividends - Grand Lodge Fund
$ 186,168
9,799
$ 195,967
Total investment income Other Income (Expense):
Cruise - net
Miscellaneous $ (10,743)
(53)
$ (10,796)
Total other income (expense) - net
24
SCHEDULE 4
STATEMENT OF ACTIVITIES - ANNUAL COMMUNICATION
AND SALARIES AND RELATED COSTS
Annual Communication:
Delegate expenses
Past Grand Master’s expenses
Grand Lodge Officers' expenses
Stenographer
Printing and distributing Proceedings
Expense incidental to official functions
Entertainment of Distinguished Guests
Committee meetings
Buses
Transition to new Grand Master
$
22,907
10,808
18,306
3,870
20,000
21,347
38,070
1,748
18,536
543
Total annual communication
$ 156,135
Salaries and Related Costs:
Grand Secretary Office
Administrative salaries
Pension expense
Disability and compensation insurance
Payroll taxes
Health and life insurance
Office consultant
Temporary office help
$ 269,966
316,745
162,361
4,173
50,495
45,213
24,177
6,327
$ 879,457
Total salaries and related costs
25
SCHEDULE 5
STATEMENT OF ACTIVITIES - GRAND LODGE OFFICE EXPENSES
AND GRAND LODGE OFFICERS’ TRAVEL EXPENSES
Grand Lodge Office Expenses:
Occupancy
Postage
Office supplies and expenses
Telephone
Depreciation
Legal and professional fees
Equipment rental
Printing of rosters
Directors and officers’ insurance
Contracts
$ 254,600
13,120
36,806
12,055
3,277
40,650
31,723
875
3,553
-
Total Grand Lodge office expenses
$ 396,659
Grand Lodge Officers’ Travel Expenses:
Grand Master
Deputy Grand Master
Senior Grand Warden
Junior Grand Warden
Grand Treasurer
Grand Secretary
Judge Advocate
Proctor
Grand Marshal
Deputy Grand Marshal
Senior Grand Deacon
Junior Grand Deacon
Grand Standard Bearer
Deputy Grand Standard Bearer
Grand Organist
Assistant Grand Secretary
Reserve for gas price increase
Grand Tiler Trips to foreign jurisdictions
$ 12,995
10,662
854
1,656
3,196
4,935
4,000
4,087
8,612
4,655
406
1,840
2,221
2,365
70
1,518
7,978
235
17,004
$ 88,872
Total Grand Lodge officers’ travel
expenses
26
SCHEDULE 6
STATEMENT OF ACTIVITIES - GRAND LECTURER’S COSTS
AND COMMITTEE EXPENSES
Grand Lecturer’s Costs:
Salary
Other expenses
Total Grand Lecturer’s costs
$ 21,750
9,069
$ 30,819
Committee Expenses:
Benevolence
$
Custodians of work
Leadership and educational services
14,083
Camp Turk
300
Beacon project Masonic Hall tours
1,401
Permanent Grand Lodge officers meeting
6,982
Constitutions
Jurisprudence
Masonic fellowship
Committee on lodges and buildings
Publications Committee
George Washington Memorial
George Washington Tappan
1,019
Finance
Technology Committee
11,921
NetNews
Public Relations Committee
3,017
Publications
360
Education Assistance Program
8,304
MUNY
Law Enforcement Committee
Advisory
Necrology
120
Masonic Home Activities
Community Services
Young Members
Masonic Blood Bank
Membership Development
4,500
Awards
553
Surviving Spouse/Loved Ones
Total committee expenses
27
$ 52,560
SCHEDULE 7
STATEMENT OF ACTIVITIES INSURANCE COSTS, RETIREMENT
ASSISTANCE AND OTHER MASONIC ENDEAVORS
Insurance Costs:
Officers’ accident insurance
Lodge liability and surety
$
990
93,790
Total insurance costs$ 94,780
Other Masonic Endeavors:
Masonic Relief Association - U.S. and Canada
Conference of Grand Masters
Conference - other
Conference of Northeast
Conference - World
Masonic Service Association
Florida Sojourner meetings
Fraternal Night - Delaware
Grand Lodge Regalia
Contingency
Total other Masonic endeavors
28
$
412
16,100
4,415
1,992
2,152
6,376
2,051
1,153
-
$ 34,651
MASONIC BROTHERHOOD FOUNDATION, INC.
FINANCIAL STATEMENTS
MAY 31, 2015
(WITH INDEPENDENT AUDITORS’ REPORT)
TABLE OF CONTENTS
Independent Auditors’ Report
Financial Statements
Statement of Financial Position
Statement of Activities
Statement of Cash Flows
Notes to Financial Statements
Supplementary Schedules
Schedule of Donor Restricted Contributions
Received and Disbursed
Schedule 1
Schedule of Activities - Special Events
Schedule 2
Schedule of Activities - Operating Expenses
Schedule 3
Lipsky Goodkin & Co., P.C.
Certified Public Accountants
29
LIPSKY, GOODKIN & CO., P. C.
120 WEST 45TH STREET
NEW YORK, NEW YORK 10036
(212) 840-6444
FAX (212) 921-7186
ACCOUNTANTS
MEMBERS
AMERICAN INSTITUTE OF
CERTIFIED PUBLIC
_____________
N.Y. STATE SOCIETY OF
CERTIFIED PUBLIC
ACCOUNTANTS
INDEPENDENT AUDITORS’ REPORT
To the Board of Trustees of
The Masonic Brotherhood Foundation, Inc.
We have audited the accompanying financial statements of The Masonic Brotherhood Foundation, Inc. (a
nonprofit organization) which comprise the statement of financial position as of May 31, 2015, and the related
statements of activities and cash flows for the year then ended, and the related notes to the financial statements.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance
with accounting principles generally accepted in the United States of America; this includes the design,
implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial
statements that are free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our
audit in accordance with auditing standards generally accepted in the United States of America. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements
are free from material misstatements.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures
in the financial statements. The procedures selected depend on the auditor’s judgment, including the
assessment of the risks of material misstatement of the financial statements, whether due to fraud
or error. In making those risk assessments, the auditor considers internal control relevant to the
entity’s preparation and fair presentation of the financial statements in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also
includes evaluating the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluating the overall presentation of the
financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide
a basis for our audit opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial
position of The Masonic Brotherhood Foundation, Inc. as of May 31, 2015 and the changes in its net assets
and its cash flows for the year then ended, in conformity with accounting principles generally accepted in the
United States of America.
Our audit was made for the purpose of forming an opinion on the basic financial statements taken as a whole. The
supplementary information included in schedules 1 through 3, is presented for purposes of additional analysis
and is not a required part of the basic financial statements. Such information has been subjected to the auditing
procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated in all material
respects in relation to the basic financial statements taken as a whole.
New York, New York
September 25, 2015
30
STATEMENT OF FINANCIAL POSITION
MAY 31, 2015
ASSETS
Cash
Accrued interest receivable
Other receivables
Investments - at fair value
Prepaid asset
TOTAL ASSETS
$
598,003
14,015
43,570
10,451,039
500
$ 11,107,127
LIABILITIES AND NET ASSETS
Accounts payable
Due to Grand Lodge of Free and Accepted Masons
Contributions payable
Total liabilities
$
26,750
1,712
78,630
107,092
NET ASSETS
Unrestricted
Temporarily restricted
Board designated
Permanently restricted
4,063,673
3,260,981
2,850,125
825,256
Total net assets
11,000,035
TOTAL LIABILITIES AND NET ASSETS
$ 11,107,127
31
32
990,325 363,298 311,453 674,751 Total revenue and other support
EXPENSES
Contributions
Operating expenses
Total expenses
$3,260,981 3,748,099 NET ASSETS AT BEGINNING OF YEAR
NET ASSETS AT END OF YEAR $4,063,673 See Accompanying Notes to Financial Statements.
3,224,399 315,574 36,582 -
-
- 36,582 (306,098)
CHANGE IN NET ASSETS
306,098 (25,047)
145,047 328,924 - 42,881 (4,078) $
Temporarily
Restricted (41,860)
$ 276,107 159,331 145,602 REVENUE AND OTHER SUPPORT
Contributions
Special events
Investment income
Net unrealized and realized
gain (loss) on investments
Net assets released from restrictions:
Satisfaction of permanent
endowment restrictions
Satisfaction of donor-imposed
restricted contributions
Unrestricted
41,550 - - - 41,550 - (120,000) (16,794)
- - 178,344 $2,850,125 2,808,575 $
Board
Designated
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED MAY 31, 2015
825,256
-
- - - -
-
- - - - - $ 825,256
$
Permanently
Restricted
$11,000,035
10,606,329
393,706
674,751
363,298
311,453
1,068,457
-
-
(62,732)
$ 605,031
159,331
366,827
Total
STATEMENT OF CASH FLOWS
CASH FLOWS FROM OPERATING ACTIVITIES:
Increase in net assets
$
393,706
Adjustment to reconcile increase in net assets
to net cash provided by operating activities:
Net unrealized loss 15,068
Changes in operating assets and liabilities:
Accrued interest receivable
Other receivables
Due from Grand Lodge
Prepaid asset
Accounts payable
Contributions payable Due to Grand Lodge
(2,603)
356,474
10,157
500
1,194
(18,319)
1,712
Net Cash Provided by Operating Activities
757,889
CASH FLOWS FROM INVESTING ACTIVITIES:
Sales of investments
Purchase of investments 2,985,929
(3,979,884)
Net Cash Used in Investing Activities
(993,955)
INCREASE IN CASH
(236,066)
CASH - BEGINNING OF YEAR
834,069
CASH - END OF YEAR$
598,003
33
MAY 31, 2015
The Masonic Brotherhood Foundation, Inc. (the “Foundation”) is a not-for-profit organization exempt
from federal income tax under Section 501(c)(3) of the Internal Revenue Code. The Foundation is
required to file and does file tax returns with the Internal Revenue Service and other taxing authorities
and has years open for examination by the taxing authorities from 2011 through 2014.
Basis of Accounting
The financial statements of the Foundation have been prepared on the accrual basis of accounting and,
accordingly, reflect all significant receivables, payables, and other liabilities.
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles
requires the Trustees to make estimates and assumptions that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and
the reported amounts of revenues and expenses during the reporting period. Actual results could differ
from those estimates.
Fair Value Measurement
Pursuant to the provision described in ASC 820, Fair Value Measurement and Disclosures (formerly
Statement of Financial Accounting Standards 157) the Foundation categorizes its financial instruments
into a three level fair value hierarchy that prioritizes the inputs of valuation techniques used to measure
fair value into three broad levels. The fair value hierarchy gives the highest priority prices in active
markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs
(Level 3). Valuation of assets and liabilities traded for less active dealer or broker markets that have
significant observable inputs are classified as Level 2. Level 2 valuations are usually obtained from
third party pricing service valuations for identical or similar assets. If the inputs are used to measure
fair value fall within different levels of the hierarchy, the category level is based on the lowest priority
level input that is significant to the fair value measurement of the instrument.
The Foundation’s investments consist of marketable equity securities and fixed income securities,
which are classified as Level 1 in the fair value hierarchy.
Contributions
Contributions received are recorded as unrestricted, temporarily restricted, or permanently restricted
support, depending on the existence and/or nature of any donor restrictions. Donations that are not
designated by the donor are allocated annually by the Grand Master. Support that is restricted by the
donor is reported as an increase in unrestricted net assets if the restriction expires in the reporting
period in which the support is recognized. All other donor-restricted support is reported as an increase
in temporarily or permanently restricted net assets, depending on the nature of the restriction. When
a restriction expires (that is, when a stipulated time restriction ends or the purpose of the restriction is
accomplished), temporarily restricted net assets are classified to unrestricted net assets and reported in
the statement of activities as net assets released from restrictions.
34
MAY 31, 2015
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Promises To Give
Unconditional promises to give, less an allowance for uncollectible amounts, are recognized as
revenue in the period received as an asset. Conditional promises to give are recognized when the
conditions on which they depend are substantially met.
Contributed Services
During the year ended May 31, 2015, the value of contributed services meeting the requirements
for recognition in the financial statements was not material and has not been recorded.
Deferred Revenue
Revenue received for future special events are deferred and recognized in the periods to which
they relate.
Equipment and Depreciation
Equipment is stated at cost. Depreciation is provided on the straight-line method over the
estimated useful lives of the assets.
Subsequent Events
The Organization has evaluated subsequent events through September 25, 2015, which is the date
the financial statements were available to be issued, and concluded that no subsequent events have
occurred that would require recognition in the financial statements or disclosure in the notes to
the financial statements.
NOTE 2 - INVESTMENTS
The Foundation invests primarily in equity securities, mutual funds and corporate bonds.
Investments are stated at fair value as follows:
Fair
Cost Value
Unrestricted Investments
Temporarily Restricted Investments (A) Board Designated Investments
Permanently Restricted Investments $5,146,478
357,738
3,643,816
781,878
$ 5,421,929
365,699
3,810,151
853,260
Totals$9,929,910
$10,451,039
(A) Temporarily restricted investments are funds invested on behalf of the DeMolay Foundation.
NOTE 3 - CONCENTRATION OF CREDIT RISK
The Foundation has bank deposits which at times may exceed federally insured limits.
35
MAY 31, 2015
NOTE 4 - RELATED PARTY TRANSACTIONS
Due to Grand Lodge of Free and Accepted Masons
The Foundation is charged $12,000 per month by the Grand Lodge to cover
administrative and payroll expenses incurred by the Grand Lodge on behalf of the
Foundation. The amount due to the Grand Lodge at May 31, 2015 was $1,712.
NOTE 5 - RESTRICTIONS ON NET ASSETS
Temporarily restricted net assets represent those resources that are subject to donorimposed stipulations that will be met either by actions of the Foundation and/or the
passage of time. Net assets released from restrictions represent the satisfaction of the
restricted purpose.
Permanently restricted net assets are to provide a permanent endowment. In
November 1987, the Foundation received a $600,000 bequest under a will whereby
the principal is to be invested in perpetuity. Investment income earned, less 10%
withheld to cover administrative expenses, is allocated equally to the Masonic Youth
Foundation, Inc. and the Masonic Medical Research Laboratory. In July 1988, the
Foundation received an additional $184,256, whose income is to be distributed in the
same manner.
In December 1995, the Foundation received a $41,000 contribution whereby
the principal is to be invested in perpetuity. Investment income earned, less 10%
withheld to cover administrative expenses, is allocated 40% to the Masonic
Medical Research Laboratory, 40% to the Trustees of Masonic Hall & Home and
20% to the Masonic Youth Foundation, Inc.
At May 31, 2015, contributions payable from all permanently restricted net assets
was $78,630.
In April 2012 the Foundation received a $2,494,814 contribution through a donor’s
last will and testament. The Board of Directors of the Foundation voted that the
principle be restricted and identified as Board Designated Fund in the financial
statements. Income is to be distributed to the Grand Master of the Grand Lodge of
the Free and Accepted Masons of the State of New York at a maximum of 4.5% of
the Board Designated investments or $124,012 based on the December 31 investment
market value of the prior year. Income is to be distributed at the discretion of
the Grand Master and any undistributed income will remain with the principle.
For the year ending May 31, 2015 the Foundation received $120,000 in income
distributions from the Board Designated Fund.
36
SCHEDULE 1
SCHEDULE OF DONOR-TEMPORARILY RESTRICTED CONTRIBUTIONS
RECEIVED AND DISBURSED
Balance
June 1,
Contributions
Contributions
2014 Received
Disbursed
DeMolay Foundation
$ 408,170 Military and Veterans
Hospital
(26,030) Masonic Home
17,110 Masonic Youth
Foundation
81,168 Masonic Medical Research
Laboratory
127,646 Washington Masonic
National Memorial
2,094 Drug and Alcohol Abuse
Prevention
85,010 Livingston Library
3,877 Tappan Washington
Memorial
714 Benevolence
(83,693)
Camp Turk
37,250 Masonic Youth-Child
Identification
(86,613)
Masonic Student Assistance
15,306 Masonic Blood Donor 7,727 Benevolence Endowment
1,415,964 Camp Turk Endowment
(486)
Committee on Library and Museums
4,494 Annuity Giving Program
987,058 Total
$
17,572
$
45,498
77,899
(10,011)
17,110
33,389
10,052
104,505
81,086
87,971
120,761
-
2,094
- 9,529
1,841
9,529
83,169
3,877
-
- 28,300
-
714
(111,993)
37,250
- 20,610 - 27,322
- - - $ 328,924
37
$425,742
61,517 77,899
-
$2,996,766 -
Balance
May 31,
2015
19,549
91
3,500
21,868
$ 306,098
(106,162)
35,825
7,727
1,439,786
(486)
4,494
965,190
$3,019,592
SCHEDULE 2
SCHEDULE OF ACTIVITIES - SPECIAL EVENTS
SPECIAL EVENTS:
Masonic Breakfast
Grand Master’s Dinner
Grand Master's Ball
Grand Master's Journal
$ 30,995
42,831
62,160
23,345
Total $ 159,331
38
SCHEDULE 3
SCHEDULE OF ACTIVITIES - OPERATING EXPENSES
OPERATING EXPENSES:
Administration
Rent
Grand Master’s Dinner
Masonic Breakfast
Grand Master's Ball Grand Master's Journal
Postage
Printing and stationery
Gift Annuities Program
Bank Charges
Total
Less: Overhead Allocation Charged to
Revenue and Other Support
TOTAL OPERATING EXPENSES
$ 167,087
15,000
43,000
32,788
67,846
7,600
9,453
22,301
4,295
18,513
387,883
(76,430)
$ 311,453
39
REPORT OF THE GRAND HISTORIAN
*
James H. Rice, Grand Historian d. 1/31/2016
We received the sad news that our Grand Historian, R\W\James H.
Rice, was called from labor by the Grand Architect of the Universe to lay
down the working tools of a Mason.
“Rushville- James H. Rice, 73, died unexpectedly Sunday, Jan. 31, 2016,
at his home. A Masonic Service was held Saturday, Feb. 6, at the Rushville
Congregational Church. A Memorial Service followed at the church. Burial
was in Rushville Cemetery. In lieu of flowers, memorial contributions may
be made to the Rushville Historical Society, P.O. Box 51, Rushville, NY
14544; or the Rushville Congregational Church, c/o Pat Sawers, 12 Bassett
St., Rushville, NY 14544.
Born in Utica, NY, R\W\Rice was the son of the late Howard and
Helen Rice. He graduated from North Syracuse High School in 1959.
R\W\Rice served in the Naval Reserves before enlisting in the U.S. Air
Force in 1960. He served until 1964. On July 21, 1962, R\W\Rice married
Jean Fish, in Mattydale, NY. They lived in Rochester before moving to
Rushville in 1972 to raise their family. In 1999, R\W\Rice retired from
Griffin Technologies in Victor.
R\W\Rice was an active member of the Rushville Congregational
Church. He served as Church Clerk for 30 years, as a Deacon, and as
Secretary of the Board of Deacons.
Always interested in local history, R\W\Rice was currently the
Village of Rushville Historian, and a former Yates County Historical Society
Board member. He published a History of the Rushville Congregational
Church. He also wrote articles about Rushville History for the Daily
Messenger newspaper in Canandaigua, NY.
R\W\Rice served the Village of Rushville and the Town of Potter.
He was a former Mayor, Village Justice and Town Justice. Jim was also a
former Scoutmaster for Rushville’s Pack 43.
Most of all, Jim was dedicated to his family. Surviving him is his wife of
53 years, Mrs. Jean Rice, as well as his son, W\James M. Rice (a member
of Canandaigua Lodge No. 294 and Milo Lodge No. 108), his daughter, two
grandsons, his sister, two sisters-in-law, two brothers-in-law, and several
nieces and nephews.”
40
R\W\Brother Jim Rice has an extensive curriculum vitae within the Craft,
having served in many capacities in his Lodges, his District and in Grand Lodge.
R\W\Rice was Initiated on April 18, 1984, was Passed on May 16, 1984
and was Raised on August 17, 1984 in Rushville Lodge No. 377 (now known
as Canandaigua Lodge No. 294). He also enjoyed dual membership with Milo
Lodge No. 108, where he affiliated on May 6, 2009.
R\W\Brother Jim Rice was elected and served as Master of Rushville
Lodge No. 377, Rushville, NY, from 1989 to 1990. Subsequently, he served
as Treasurer and then as Secretary of Rushville Lodge No. 377. He has also
served as the Secretary of Milo Lodge No. 108, Penn Yan, NY, and was currently
serving as the Junior Warden of Milo Lodge No. 108.
Within the Ontario-Seneca-Yates Masonic District, R\W\Rice was
appointed and served as Assistant Grand Lecturer from 1990 to 1992, and then as
District Deputy Grand Master from 1992 to 1994. He served as a Committeeman
on several Grand Lodge Committees, including the Publications Committee,
Grand Master’s Educational Task Force, Leadership Services Committee,
Membership Development Committee, and M.U.N.Y.
From 2007 until the present, R\W\Rice faithfully served our Grand
Lodge as the Grand Historian. He wrote numerous articles that were
published quarterly in The Empire State Mason magazine. R\W\Rice also
published the Twenty-Four Inch Gauge about the Masons.
His energetic and caring presence will surely be missed by all who had the
pleasure of knowing R\W\Brother Rice.
On behalf of the Grand Master, M\W\William J. Thomas, the Deputy Grand
Master, R\W\Jeffrey M. Williamson, and the entire Grand Line, we extend
our sincere prayers and sympathies to Mrs. Jean Rice and to the Rice Family
and Friends. We also extend our condolences to the Officers and Brethren of
Canandaigua Lodge No. 294, Milo Lodge No. 108 and the Ontario-Seneca-Yates
District. May our dear beloved Brother rest in everlasting peace. So Mote It Be.
*Photograph courtesy of R\W\James Herman Rice, District Deputy Grand Master,
First and Second Nassau Districts.
Area Historians
Christopher L. Allen
Area 3
Francis I. Karwowski Area 7
Raymond E. Bender
Area 1
Charles E. Knapp, Jr. Area 5
Allan M. Bryant, Sr.
Area 8
E. David Martin Area 16
George N. Caswell
Area 9
John R. Nealis Area 6
Peter M. Filim
Area 17
John T. Sargent Area 10
Richard L. Giordano
Area 2
John H. Siggins II Area 18
Gary L. Heinmiller
Area 11
Philip J. Soyring Area 13
Angel L. Hernandez, Jr. Area 4
John E. Zabel Area 15
James H. Rice, Grand Historian Area 14 d. 1/31/2016
41
REPORT OF THE GRAND LECTURER
To the Grand Lodge:
In accordance with Section 123 of the Constitutions, Grand Lecturer
Conventions have been conducted or are scheduled as of this report. The
work of the Conventions this past year was the Entered Apprentice Degree.
Emphasis was given to several of the lectures, especially the Apron
Presentation, the Bible Presentation, the First Degree Charge and the Lecture
of Reasons. In addition to the performance of the Masonic Ritual, the
relevance, importance and esoteric meaning were thoroughly discussed after
each segment covered. All Convention participants came away with a new
appreciation for our ritualistic work.
The participation throughout the jurisdiction has been outstanding. This is
not readily reflected by the number of Potts Award winners. Throughout the
District Conventions, there was outstanding participation by young Master
Masons. The need for the older and the newer members to freely communicate
was again stressed. The means of communication preferences of our many
generations was also discussed. In addition, the need to fully immerse all of our
new Master Masons in our Masonic culture could not be emphasized enough.
Mentoring was also a big topic at the Conventions. Everyone understood that
if new Master Masons are not fully engaged in our culture and given the tools
to succeed, they may eventually walk away from the Fraternity.
2015 Howard W. Potts Awards Recipients
The Howard Potts Award is given to Lodges that have their top seven officers
in attendance. These are the Worshipful Master, the Senior Warden, the Junior
Warden, the Senior Deacon, the Junior Deacon, the Senior Master of Ceremony,
and the Junior Master of Ceremony. The Award certificates will be forwarded
to the District’s Assistant Grand Lecturers.
Lodge Name
Lodge of Antiquity
Stewart Manor-St. Albans Bethlehem
Hiram
Queensbury Cornerstone Perfect Square America
Amity
Homer
Oakland Jordan Deposit
Constellation Scriba St. Mark’s-Vestal Lodge Number
11
56
85
105
121
178
204
284
323 352
379 386
396
404
414
435
42
District
Suffolk
Second Nassau
Albany
First Erie
Saratoga-Warren
Second Manhattan
Seventh Manhattan
Second Kings
Fifth Manhattan
Cortland-Madison
Genesee-Wyoming
Onondaga
Delaware
Genesee-Wyoming
Oswego
Broome-Chenango
Cortlandville South Dansville-Wayland Pyramid Gramercy
Webster Cornucopia
Olive Glen Cove Memorial Harmonie
Ridgewood Social Niagara River Matinecock
Lynbrook-Massapequa Joshua Old Town Beukendaal Philadelphia IMA Joseph Warren-Gothic Fraternity-Dunderberg
Konosioni Bethpage Hicksville Van Cortlandt
Springfield Gardens West Seneca Eggertsville-Grand Island Valley Stream Carroll
Yorktown Allied
Millennium Western Star 2015 Henry
470
478 490
537 538
563 575
580 648
699
710
713 785
806
822 890
908
915 916
917
934
942 950 975
1034
1057
1111
1138
1143
1147
1154
1170
1179
1185
Cortland-Madison
Steuben
Fourth Manhattan
Fourth Manhattan
Monroe
Queens
Chautauqua
Second Nassau
Onondaga
First Erie
Second Kings
Niagara-Orleans
Niagara-Orleans
Second Nassau
First Nassau
Seventh Manhattan
Suffolk
Rensselaer-Schenectady
Jefferson-Lewis
Seventh Manhattan
Seventh Manhattan
First Westchester-Putnam
Onondaga
Second Nassau
Queens
Second Erie
First Erie
First Nassau
Chautauqua
Sixth Manhattan
First Erie
Second Erie
Meacham Award Recipients
The Meacham Award is presented to a Lodge that performs all the
ritualistic work of all three Degrees during the Masonic year. All degree
participants of the three Degrees must be members of the Lodge. Honorary
members are not considered members for the purpose of qualification. The
specific requirements are listed on the application form. Meacham Awards
are presented at the District Grand Lecturer Conventions.
Lodge Name
Lodge of Antiquity Hiram Niagara LaSalle Lodge Number
11
105
132 43
District
Suffolk
First Erie
Niagara-Orleans
Lodge Name
Lodge Number
Living Stone Macedonia George Washington Fayetteville Central City Ancient Landmarks Heritage Hoffman Akron Gramercy Webster Wallkill Memorial
Harmonie Pelham Gasport Connetquot Queensboro Konosioni Publicity West Seneca Britannia Western Star Ken-Ton 255
258
285
305 358
371 412 527
537 538 627 648 699
712
787 838 892 950 1000 1111 1166 1185 1186
District
Second Erie
Allegany
Fifth Manhattan
Onondaga
First Erie
Fourth Manhattan
Orange-Rockland
First Erie
Fourth Manhattan
Monroe
Orange-Rockland
Onondaga
First Erie
Bronx
Niagara-Orleans
Suffolk
Queens
Onondaga
Fourth Manhattan
Second Erie
Fourth Manhattan
Second Erie
First Erie
Finally, I would like to thank all of the District leadership for providing
the proper venue and setting for conducting the Grand Lecturer Conventions.
Most important, I am extremely gratified by the number of Brothers who
attended the Conventions this year. Without your active participation, the
Conventions would be an effort in futility. Everywhere I went, I was met with
enthusiastic Masons, both young and old, fully immersed in being an active
participant in our resurgent jurisdiction.
Richard J. Kessler, Grand Lecturer
Regional Assistant Grand Lecturers
Gerald F. Irwin, Hudson-Champlain
Stenrick B. Adams, Metropolitan
Dennis S. Davis, Mid-State
Lawrence M. Kania, Western
Moderators, Schools of Instruction
Gerald T. Coleman, First and Second Erie Masonic Districts
Erik K. Ricker, Niagara-Orleans Masonic District
44
REPORT OF THE PROCTOR
To the Grand Lodge:
I would firstly like to thank and extend my greatest appreciation for
M∴W∴William J. Thomas, Grand Master, for appointing me as Proctor and
entrusting the Office of Proctor and the confidence of the Craft to me in such a
solemn duty.
I would also like to extend my eternal gratitude to R∴W∴Steven A. Rubin,
Judge Advocate, and my predecessor in the Office of Proctor, for helping
in my transition by lending me his wisdom, experience and encouragement. I
must also recognize the efforts of the Regional Deputy Proctors, R∴W∴Teodulo
A. Henriquez, Metropolitan Region, R∴W∴Michael E. Storck, Western Region,
R∴W∴Jeffrey E. McMorris, Mid-State Region, and R∴W∴Jeffrey R. Merrill,
Hudson-Champlain Region, for their tireless and unheralded efforts without
which the office of the Proctors would simply cease to function. I would also
like to extend my sincerest appreciation and gratitude to R∴W∴Paul A. Vick
for his 20 years of service as Regional Proctor for the Western Region before
stepping down. Thank you, for all of your valuable time and service to our Craft.
Lastly, and my no means least, my sincerest thanks is extended to R∴W∴Paul
M. Rosen, Grand Secretary, and R∴W∴Richard W. Bateman, Assistant Grand
Secretary, for their unflagging efforts and assistance in supporting the office of
the Proctor.
The Proctor is charged with addressing allegations of unMasonic conduct.
Indeed it is Grand Lodge’s prosecutorial arm for unMasonic conduct, but I
envision it as more than cops and robbers. I see the Office of the Proctor as
helping uphold the integrity of Masonry. We, as Masons, hold ourselves to
a higher standard, and the Office of the Proctor administers to those higher
standards. Our teachings bid us not to palliate or aggravate the offenses of our
Brothers, but to judge with candor, admonish with friendship, and reprehend
with justice. That is my vision for the Office of the Proctor, that is the standard
for the Regional Deputy Proctors, and that is my unwavering mandate to myself.
Interestingly, some Brothers are not familiar with the term palliate. Palliate
means to make something less severe or unpleasant without removing the cause.
In order to remove the cause, or not palliate, you have to know the cause. To
those ends, I have endeavoured to investigate as many matters as are reasonable
and practical within the circumstances and the length of my cabletow, and I
have instructed the Regional Deputy Proctors to do the same. In doing so, and
in my travels, I was very very pleased, although unsurprised, to find our fellow
Brothers taking our higher standards quite seriously.
In the past term, and until late February 2016, 19 matters were closed, 14
members were Expelled, 1 Lodge’s Charter was recommended for Forfeiture,
6 Brothers were Suspended, and one Brother was reprimanded. Of those, 3
matters are under Appeal. The Office has also completed 2 major investigations.
The analytics of these numbers is: 11 matters were for criminal conviction;
10 matters were from generalized misconduct. 13 matters were from the
Metro region; 2 matters were from Mid-State; 5 matters were from HudsonChamplain, and 3 matters were from the Western area.
45
In addition to the matters closed, the office of the Proctor currently has 22
matters pending: 10 are for alleged criminal conviction, and 12 are for alleged
general misconduct. Of those, 2 are in the Western region, 3 are in the Mid-State
region, 3 are in the Hudson-Champlain region, and 14 are in the Metro region.
In putting the criminal convictions into context, the New York State average is
2.1 serious convictions per 1,000 persons, or 0.21%. We have 11 serious criminal
convictions per approximately 37,000 Brothers, or 0.029%. That is approximately
a whole order of magnitude better than the general population. Of course, I would
be much happier if a Mason being convicted of a serious crime was about as
usual and reliable as a Bigfoot sighting. That being said, I think we are living up
to our own higher standards on the criminal conviction front.
Of the generalized misconduct, which we are working on breaking out of
moving forward, an uncomfortable margin are for financial improprieties. This
is completely unacceptable, because our Lodges can easily implement measures
to avoid most of it, and we should be doing these measures already. The basic
measures are: i) have a budget and vote on it; ii) have your Trustees compare
the checkbook and financial accounts against the budget. It is just that simple.
PLEASE HAVE A BUDGET, PLEASE HAVE YOUR TRUSTEES REVIEW
YOUR FINANCIAL RECORDS NO LESS THAN ONCE EVERY YEAR.
In closing, I want to remind the Brothers that we are indeed our Brothers’
keepers. Sometimes Brothers don’t reach out for help when they should, and it
is our duty as Brothers to extend the helping hand unbidden. Leave Masonry a
better place than we found it. Let no tarnish gather on the square and compass by
acting like a man and Mason, and recognizing we are all human, encouraging our
Brothers by the plumb, level and square when their blood is up or have had too
much to drink. We are family. It’s ok to fight, but always remember that Brothers
will make up the next day. It’s ok not to like a Brother, but you have to love them
as a Brother.
Again, I would like to thank M∴W∴William J. Thomas, Grand Master, for
honoring me with this most august appointment.
My door has always been open for questions and mediations, and always will
be. It has been my honor.
Marshal D. Shichtman, Proctor
Regional Deputy Proctors
Teodulo A. Henriquez, Metropolitan Region
Michael E. Storck, Western Region
Jeffrey E. McMorris, Mid-State Region
Jeffrey R. Merrill, Hudson-Champlain Region
46

Annual Reports and Financial Statements

Transcription

Similar documents

exp your p tfolio aw k few today.

poster1 - the chalalan bolivia.ai

Lloydminster Grand Opening Invitation

^ Sand Creek Wildlife Management Area

MOVIE DAY

Fly fishing for women Tuckamore Lodge

grand re-opening - Deerfoot Meadows

enlarge

Name: Day Phone #: E-mail Address: Child`s Name: Child`s Age

June 2011 Trestleboard.W