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Nonprofiteer
← MINNESOTA MASONIC ELDER SERVICES

Form 990 for tax year 2023

Filed by MINNESOTA MASONIC ELDER SERVICES.

Totals

Total revenue
$1,856,396
Total expenses
$1,915,328
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$1,850,004
Investment income
$0
Other revenue
$6,392
Total assets, end of year
$4,114,048
Total liabilities, end of year
$9,734,639
Net assets or fund balances, end of year
-$5,620,591
Program services expenses (Part IX)
$1,912,097
Management and general expenses
$3,231
Fundraising expenses
$0
Program service expenses (Part III)
$1,912,097

Program services were 99.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: MANAGEMENT FEES

    total $1,850,004 · related or exempt $1,850,004

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $6,392 · excluded $6,392

  • 11e · Other revenue, total

    $6,392

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $900,762 · program services $900,762

  • 8 · Pension plan contributions

    total $30,103 · program services $30,103

  • 9 · Other employee benefits

    total $195,245 · program services $195,245

  • 10 · Payroll taxes

    total $70,570 · program services $70,570

  • 11b · Fees: legal

    total $3,206 · management and general $3,206

  • 11c · Fees: accounting

    total $25 · management and general $25

  • 11g · Fees: other

    total $416,932 · program services $416,932

  • 12 · Advertising and promotion

    total $37,355 · program services $37,355

  • 13 · Office expenses

    total $126,032 · program services $126,032

  • 16 · Occupancy

    total $99,995 · program services $99,995

  • 17 · Travel

    total $75 · program services $75

  • 22 · Depreciation, depletion and amortization

    total $27,219 · program services $27,219

  • 24a · Other expenses: DUES & SUBSCRIPTIONS

    total $4,492 · program services $4,492

  • 24b · Other expenses: TRAINING AND EDUCATION

    total $2,045 · program services $2,045

  • 24c · Other expenses: DIETARY

    total $1,272 · program services $1,272

Balance sheet

Part X, book values.

  • 9 · Prepaid expenses and deferred charges

    beginning of year $45,973 · end of year $86,544

  • 10a · Land, buildings and equipment: cost or other basis

    $1,945,134

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,582,174

  • 10c · Land, buildings and equipment, net

    beginning of year $105,389 · end of year $362,960

  • 15 · Other assets

    beginning of year $2,759,183 · end of year $3,664,544

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,630,697 · end of year $3,405,343

  • 25 · Other liabilities

    beginning of year $5,841,507 · end of year $6,329,296

  • 27 · Net assets without donor restrictions

    beginning of year -$5,561,659 · end of year -$5,620,591

Mission and programs · 2023

Mission

MINNESOTA MASONIC CHARITIES AND AFFILIATES' PRIMARY PURPOSES ARE TO HELP, AID AND ASSIST THE MASONIC FAMILY AND OTHERS, GUIDED BY THE MASONIC PRINCIPLES OF BROTHERLY LOVE, RELIEF AND TRUTH, BY (A) PROVIDING FINANCIAL OR OTHER ASSISTANCE TO NON-PROFIT TAX EXEMPT ENTITIES THAT PROVIDE FACILITIES FOR NURSING CARE AND ELDERLY HOUSING; FACILITIES AND PROGRAMS FOR COMMUNITY, HEALTH, SOCIAL SERVICES AND EDUCATION OF THE ELDERLY; (B) PROMOTING RESEARCH AND ACTIVITIES RELATED TO THE TREATMENT AND CURE OF CANCER, CHILDHOOD LANGUAGE DISORDERS, PHYSICAL, EMOTIONAL AND MENTAL MALADIES OF THE YOUTH; (C) ASSISTING STUDENTS IN OBTAINING HIGHER EDUCATION; (D) THE COLLECTION, PRESERVATION AND DISSEMINATION OF HISTORICAL KNOWLEDGE ABOUT MASONRY IN MINNESOTA; AND (E) TO ENGAGE IN, ADVANCE, SUPPORT, PROMOTE, AND ADMINISTER CHARITABLE CAUSES AND PROJECTS THAT AID, ASSIST, AND CONTRIBUTE TO THE SUPPORT OF CORPORATIONS, TRUSTS, ASSOCIATIONS, AND FOUNDATIONS THAT ARE EXEMPT FROM FEDERAL INCOME TAXES.

Activities or mission (Part I)

TO PROVIDE MANAGEMENT SERVICES TO ITS AFFILIATES.

  • MINNESOTA MASONIC ELDER SERVICES PROVIDES MANAGEMENT SERVICES TO ALL OF THE MINNESOTA MASONIC CHARITIES EXEMPT ORGANIZATIONS. THE ORGANIZATIONS PROVIDE FINANCIAL OR OTHER ASSISTANCE TO NON-PROFIT TAX EXEMPT ENTITIES THAT PROVIDE FACILITIES FOR NURSING CARE AND ELDERLY HOUSING; FACILITIES AND PROGRAMS FOR COMMUNITY, HEALTH, SOCIAL SERVICES AND EDUCATION OF THE ELDERLY; (B) PROMOTING RESEARCH AND ACTIVITIES RELATED TO THE TREATMENT AND CURE OF CANCER, CHILDHOOD LANGUAGE DISORDERS, PHYSICAL, EMOTIONAL AND MENTAL MALADIES OF THE YOUTH; (C) ASSISTING STUDENTS IN OBTAINING HIGHER EDUCATION; (D) THE COLLECTION, PRESERVATION AND DISSEMINATION OF HISTORICAL KNOWLEDGE ABOUT MASONRY IN MINNESOTA; AND (E) TO ENGAGE IN, ADVANCE, SUPPORT, PROMOTE, AND ADMINISTER CHARITABLE CAUSES AND PROJECTS THAT AID, ASSIST, AND CONTRIBUTE TO THE SUPPORT OF CORPORATIONS, TRUSTS, ASSOCIATIONS, AND FOUNDATIONS THAT ARE EXEMPT FROM FEDERAL INCOME TAXES.

    Expenses $1,912,097 · Revenue $1,850,004

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Eric J Neetenbeek

    PRESIDENT/CEO - CHARITIES

    Total calculated
    $464,772
    From this org
    $0
    From related orgs
    $430,564
    Other
    $34,208
    Hours/week
    4 + 36 related

    Schedule J breakdown matched by us

    Base
    $0 + $345,564 related
    Bonus
    $0 + $85,000 related
    Other
    $0
    Deferred
    $0 + $16,678 related
    Nontaxable benefits
    $0 + $17,530 related
    Filer's total
    $0 + $464,772 related
  • John Schwietz

    COO - CHARITIES

    Total calculated
    $388,270
    From this org
    $0
    From related orgs
    $356,108
    Other
    $32,162
    Hours/week
    4 + 36 related

    Schedule J breakdown matched by us

    Base
    $0 + $257,812 related
    Bonus
    $0 + $98,296 related
    Other
    $0
    Deferred
    $0 + $9,900 related
    Nontaxable benefits
    $0 + $22,262 related
    Filer's total
    $0 + $388,270 related
  • Sue Mork

    CFO - CHARITIES

    Total calculated
    $249,917
    From this org
    $0
    From related orgs
    $224,702
    Other
    $25,215
    Hours/week
    4 + 36 related

    Schedule J breakdown matched by us

    Base
    $0 + $199,702 related
    Bonus
    $0 + $25,000 related
    Other
    $0
    Deferred
    $0 + $7,865 related
    Nontaxable benefits
    $0 + $17,350 related
    Filer's total
    $0 + $249,917 related
  • Tricia Pelava

    FINANCIAL CONTROLLER

    Total calculated
    $143,517
    From this org
    $115,711
    From related orgs
    $0
    Other
    $27,806
    Hours/week
    40
  • Jim Kasper

    IT MANAGER

    Total calculated
    $120,860
    From this org
    $109,080
    From related orgs
    $0
    Other
    $11,780
    Hours/week
    40
  • Kim Ramaker

    FUNDS ACCOUNTING MANAGER

    Total calculated
    $109,720
    From this org
    $101,752
    From related orgs
    $0
    Other
    $7,968
    Hours/week
    40
  • Paul C Himmler

    CHAIR

    Total calculated
    $0
    Hours/week
    1 + 6 related
  • John L Cook

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1 + 6 related
  • Mary A Hanson

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 6 related
  • Steven R Johnson

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 6 related
  • Sharon Barlow

    WORTHY GRAND MATRON

    Total calculated
    $0
    Hours/week
    1 + 6 related
  • Dayton L Berg

    GRAND MASTER

    Total calculated
    $0
    Hours/week
    1 + 6 related
  • Barbara Brihn

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 6 related
  • Robert L Darling

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 6 related
  • Robert S Davis

    SENIOR GRAND WARDEN

    Total calculated
    $0
    Hours/week
    1 + 6 related
  • Robert L Fendler

    DIRECTOR (THRU APRIL 2023)

    Total calculated
    $0
    Hours/week
    1 + 6 related
  • Tony R Krall

    DIRECTOR (THRU APRIL 2023)

    Total calculated
    $0
    Hours/week
    1 + 6 related
  • G Roger McNear III

    DIRECTOR (THRU APRIL 2023)

    Total calculated
    $0
    Hours/week
    1 + 6 related
  • David E Olson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 6 related
  • James H Proctor

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 6 related
  • Michael S Rosenzweig

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 6 related
  • Foster Solem

    DEPUTY GRAND MASTER

    Total calculated
    $0
    Hours/week
    1 + 6 related
  • David S Wething

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 6 related
  • Pam J Willette

    DIRECTOR (THRU APRIL 2023)

    Total calculated
    $0
    Hours/week
    1 + 6 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • MINNESOTA MASONIC HOME MANAGEMENT CONSULTING SERVICES

    C · CONSULTING SERVICES · MN

Provenance

Return type
form_990
Tax year
2023
Filed
23 October 2024
IRS schema version
2023v5.1
Source object
202422989349301602

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