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Division 8 Masons of Southern California, devoted to fundraising for the Grand Lodge of California charitable activity.

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Today we uploaded our newest production that was aired during the Grand Lodge of California's Annual Communication. Click the image to watch the video.

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AEC v1.0.2

How is the Grand Lodge Funded

posted by admin
December 8, 2015

HOW IS THE GRAND LODGE FUNDED  

Now that you know who composes the Grand Lodge of California, who composes the largest voting block within the Grand Lodge and how we select and elect our Grand Lodge leaders, it is time to learn how the Grand Lodge is funded. California Masonic Code (CMC) §407.050 requires Grand Lodge to have a budget for each fiscal year. Based on CMC sections 406.035, 407.010, 407.020, 407.025, 407.030, 407.035, 407.040, 407.050 and 407.055, each year the Deputy Grand Master prepares and presents his budget to Grand Lodge for their approval [407.050 (E)].

Grand Lodge revenue comes from several sources: 

  • Grand Lodge revenue from Constituent Lodges is specified in §407.010 and includes:

A. Fees charged for dispensations, charters, diplomas, and other documents issued under its authority as set forth in Section 407.020;

B. Contributions levied upon Lodges, which shall always be equal and uniform, in proportion to their membership, as set forth in Section 407.025 (per capita Lodge contributions);

C. Contributions received with applications, as set forth in Sections 407.030 and 804.210;

D. Funds, dues, and proceeds of all property of dissolved Lodges in this Jurisdiction as set forth in Section 813.060; and

E. That part of the Life Membership Fund of a dissolved Lodge that may be allocated to it as set forth in Section 813.060.

  • Revenue is also authorized in §407.055 from the Grand Lodge Endowment Fund. The income from this fund shall be combined with the per capita assessment to fund Grand Lodge operations.
  • Additional revenue is also obtained from dues from the Grand Master's Lodge, a grant from the California Masonic Foundation, dividends from the Nob Hill Masonic Center, and reimbursement from the Masonic Service Bureaus.(Grand Lodge Proceedings)

To examine past budget details, your attention is directed to the reports of the Deputy Grand Master as well as the Senior Grand Warden contained in the Proceedings of each Annual Communication of the Grand Lodge.

Each budget report provides summary details for the financial support of the elected and appointed Grand Lodge Officers as well as financial support for the remaining administrative personnel of the Grand Lodge.

To trust, but verify is advice provided by former President Ronald Regan who recommended that while a source of information might be considered reliable, one should perform additional research to verify that such information is accurate, or trustworthy. In the spirit of this recommendation, you can review further budgetary details relative to the salaries of Grand Lodge Officers and staff by accessing the following public website:

http://Foundationcenter.org/findfunders/990finder/

This site will produce the following screen:

990 Finder

  The following will assist you in completing the several 990 Finder data entry fields.

1. Under the section entitled "990 Finder" check the bubble for "Both";

2. In the "Organization Name" field enter, "Grand Lodge of Free and Accepted Masons of California";

3. In the "State Code" dropdown box click on "California"; then

4. Click on the "Find" button.

5. The result will display a summary report for the "Grand Lodge of Free and Accepted Masons of California" for several years (similar to the following);

Data from this screen will allow you to view a copy of an organization’s Internal Revenue System Form 990 (Return of Organization Exempt From Income Tax). You will first see a summary report similar to the following:

SummaryReport

 6. Click on the Organization Name next to the year you are interested in viewing and the Form 990 for that organization will appear on the screen; and

990-1

7. Scroll to Part VII (Compensation of Officers, Directors , Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors) to view the reported salaries for the involved personnel.  

990-2

This website can also be used to view form 990s for other organizations (e.g., your local Masonic Lodge, etc.).

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