Ancient Free & Accepted Masons Of Illinois, Western Star Lodge #240 Af & Am in Champaign, Illinois (IL)

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Ancient Free & Accepted Masons Of Illinois, Western Star Lodge #240 Af & Am
Employer Identification Number (EIN)237151687
Name of OrganizationAncient Free & Accepted Masons Of Illinois
Secondary NameWestern Star Lodge #240 Af & Am
In Care of NameROBERT NICHOLS
Address14 Bel-Aire Court, Champaign, IL 61820
ActivitiesOther school related activities, Endowment fund or financial services, Fraternity or sorority
SubsectionFraternal Beneficiary Society, Order or Association
Ruling Date07/1940
DeductibilityContributions are deductible
FoundationAll organizations except 501(c)(3)
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period2013
Assets$0
Income$0
Filing Requirement990 - Required to file Form 990-N - Income less than $25,000 per year
Asset Amount$382,061
Amount of Income$88,911
Form 990 Revenue Amount$88,911
National Taxonomy of Exempt Entities (NTEE)Mutual/Membership Benefit Organizations, Other:


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Amount of income in 2013: $88,911
Ancient Free & Accepted Masons Of Illinois, Western Star Lodge #240 Af & Am: 

 $88,911
Other organizations performing similar types of work: 

 $639,893

Assets in 2013: $382,061
Ancient Free & Accepted Masons Of Illinois, Western Star Lodge #240 Af & Am: 

 $382,061
Other organizations performing similar types of work: 

 $1,368,093

Expenses in 2012: $50,814
This organization: 

 $50,814
Other organizations performing similar types of work: 

 $324,076

Income to expenses ratio in 2012: 1.7
Ancient Free & Accepted Masons Of Illinois, Western Star Lodge #240 Af & Am: 

 1.7
Other organizations performing similar types of work: 

 1.3

Grants share in income in 2012: 2.4%
Ancient Free & Accepted Masons Of Illinois, Western Star Lodge #240 Af & Am: 

 2.4%
Other organizations performing similar types of work: 

 1.2%

Financial snapshot ($)

Revenue for 2012

Revenue, Expenses, and Changes in Net Assets or Fund Balances (for 2012)
Total revenue$38,713
Contributions, gifts, grants, and similar amounts received$913
Program service revenue including government fees and contracts$0
Membership dues and assessments$9,291
Investment income$25,936
Gain from sale of assets other than inventory$0
Net income from gaming and fundraising events$1,494
Gross income from gaming$0
Gross income from fundraising events$5,719
Less: direct expenses from gaming and fundraising events$4,225
Gross profit from sales of inventory$0
Other revenue$1,079
Total expenses$50,814
Total net assets$348,512
Deficit for the year$-12,101
Net assets or fund balances at beginning of year$360,613
Other changes in net assets or fund balances$0
Balance Sheets (for 2012)
Total assets$348,512
Total liabilities$0
Net assets or fund balances$348,512
Other Information (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year from business activitiesNo
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:Not provided
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002007
Total revenue$73,637$88,911
Contributions, gifts, grants, and similar amounts received$0$40,415
Contributions to donor advised funds$0
Direct public support$0$40,415
Indirect public support$0$0
Government contributions (grants)$0$0
Program service revenue including government fees and contracts$0$0
Membership dues and assessments$9,255$10,213
Interest on savings and temporary cash investments$4,079$13,754
Dividends and interest from securities$10,783$0
Net rental income or (loss)$20,453$20,690
Gross rents$20,453$20,690
Less: rental expenses$0$0
Other investment income$0$0
Gain or (loss) from sales of assets other than inventory$282$1,369
Gross amount from sales of assets other than inventory$139,000$30,000
Less: cost or other basis and sales expenses$138,717$28,631
Net income or (loss) from special events and activities$0$1,968
Gross revenue$0$2,886
Less: direct expenses other than fundraising expenses$0$918
Gross profit or (loss) from sales of inventory$0$0
Gross sales of inventory, less returns and allowances$0$0
Less: cost of goods sold$0$0
Other revenue$28,783$502
Total expenses$57,076$47,684
Program services$0$0
Management and general$0$0
Fundraising$0$0
Payments to affiliates$1,275$0
Net assets or fund balances at end of year$624,918$382,061
Excess or (deficit) for the year$16,561$41,227
Net assets or fund balances at beginning of year$608,801$340,834
Other changes in net assets or fund balances$-444$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$47,684$0$0$0
Grants paid from donor advised funds$0
Other grants and allocations$452
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$1,080$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$0$0$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$0$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$2,288$0$0$0
Legal fees$0$0$0$0
Supplies$2,568$0$0$0
Telephone$0$0$0$0
Postage and shipping$0$0$0$0
Occupancy$33,838$0$0$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$0$0$0$0
Travel$0$0$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$1,847$0$0$0
Other expenses not covered above$5,611$0$0$0
Balance Sheets
20002007
Total assets$625,362$382,061
Cash - non-interest-bearing$0$907
Savings and temporary cash investments$73,349$310,210
Accounts receivable less allowance for doubtful accounts$0$0
Pledges receivable less allowance for doubtful accounts$0$0
Grants receivable$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0
Other notes and loans receivable less allowance for doubtful accounts$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$0$0
Investments - publicly-traded securities$0
Investments - other securities$214,088$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0
Investments - other$0$0
Land, buildings, and equipment less accumulated depreciation$337,924$70,944
Other assets, including program-related investments$0$0
Total liabilities$444$0
Accounts payable and accrued expenses$444$0
Grants payable$0$0
Deferred revenue$0$0
Loans from officers, directors, trustees, and key employees$0$0
Tax-exempt bond liabilities$0$0
Mortgages and other notes payable$0$0
Other liabilities$0$0
Total liabilities and net assets/fund balances$625,362$382,061
Total net assets or fund balances$624,918$382,061
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002007
Total revenue$0$0
Total revenue, gains, and other support per audited financial statements$0$0
Other expenses$0$0
Net unrealized gains on investments$0$0
Donated services and use of facilities$0$0
Recoveries of prior year grants$0$0
Other$0$0
Other revenue$0$0
Investment expenses$0$0
Other$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002007
Total expenses$0$0
Total expenses and losses per audited financial statements$0$0
Other revenue$0$0
Donated services and use of facilities$0$0
Prior year adjustments$0$0
Losses$0$0
Other$0$0
Other expenses$0$0
Investment expenses$0$0
Other$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings3
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20060
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$36,914$11,582
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$10,213
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$13,754$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$20,690$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$1,369
Net income or (loss) from special events000000$0Income from an activity in which labor is a material income-producing factor and substantially all (at least 85%) of the work is performed with unpaid labor (section 513(a)(1))$1,968$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$502$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
19992006
Total$0$0
Gifts, grants, and contributions received$0$0
Membership fees received$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0
Net income from unrelated business activities not included above$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0
Other income$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Modern Woodmen Of America1701 1st Ave, Rock Island, IL 61201-8724IL1961-05$1,711,501,686
2Royal Neighbors Of America230 16th St, Rock Island, IL 61201-8608IL1940-09$165,154,471
3Western Catholic UnionWcu Bldg 510 Maine, Quincy, IL 62301IL1940-10$64,434,381
4Polish Roman Catholic Union Of America984 N Milwaukee Ave, Chicago, IL 60642-4101IL1940-09$53,598,045
5Benevolent & Protective Order Of Elks Of The Usa2750 N Lakeview Ave, Chicago, IL 60614-2256IL1951-10$50,766,563
6National Catholic Society Of Foresters, St Mary Madgalene Court 117320 S School St, Mount Prospect, IL 60056IL1941-06$47,911,439
7Catholic Holy Family Society1 Fairlane Dr, Joliet, IL 60435-5273IL1948-10$23,966,022
8Catholic Fraternal Life, Catholic Holy Family Society Council Ho 12021 Mascoutah Avenue, Belleville, IL 62220IL1972-10$7,063,922
9Polish Womens Alliance Of America, Pwa Group 1 Zwiazek Polek6643 N Northwest Hwy, Chicago, IL 60631IL1941-03$6,950,116
10Fraternal Order Of Police, 7 Chicago Lodge6611 W North Ave, Oak Park, IL 60302-1043IL1952-10$6,473,213
11Firemens Mutual Aid & Benefit Association Of The City Of Chicago223 W Jackson Blvd Ste 1114, Chicago, IL 60606-6900IL1965-10$4,825,015
12Knights Of Columbus, 790 Msgr George A Dzuryo CouncilPO BOX 363, Streator, IL 61364-0363IL1940-10$1,602,185
13Portuguese Fraternal Society Of America, Boa Ventura209 Devonwood, Hurcules, CA 94547CA1954-07$1,265,505
14Batavia Lodge No 682 Loyal Order Of Moose1535 S Batavia Ave, Batavia, IL 60510-9603IL1935-08$565,560
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16Harvard Lodge No 1289 Loyal Order Of Moose, 128922500 Il Route 173, Harvard, IL 60033-8345IL1935-08$350,664
17Benevolent & Protective Order Of Elks Of The Usa, 0481 Belleville1481 S Illinois St, Belleville, IL 62220-2815IL1951-10$293,362
18Joliet Lodge No 300 Loyal Order Of Moose, 30025 Springfield Ave, Joliet, IL 60435-6505IL1935-08$282,267
19Belvidere Lodge No 295 Loyal Order Of Moose, 295575 Beloit Rd, Belvidere, IL 61008-1709IL1935-08$267,162
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Number of organizations performing similar types of work
Alaska1
Alabama2
Arkansas2
Arizona7
California26
Colorado6
Connecticut1
District of Columbia2
Florida13
Georgia1
Hawaii1
Iowa3
Idaho1
Illinois22
Indiana11
Kansas2
Kentucky2
Louisiana2
Massachusetts8
Maryland4
Maine1
Michigan11
Minnesota7
Missouri7
Mississippi2
Montana1
North Carolina3
Nebraska2
New Jersey6
New Mexico2
Nevada2
New York16
Ohio21
Oklahoma2
Oregon3
Pennsylvania26
South Carolina2
South Dakota2
Tennessee1
Texas12
Utah2
Virginia3
Washington8
Wisconsin8
West Virginia4
Wyoming1
Total272
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinateAncient Free & Accepted Masons Of Illinois, Western Star Lodge #240 Af & Am14 Bel-Aire Court, Champaign, IL 61820IL1940-07$88,911
CentralAncient Free & Accepted Masons Of Illinois Most Worshipful Grand Lod40 W Main St, El Paso, IL 61738IL1940-07$6,685,265
SubordinateAncient Free & Accepted Mason Of Illnois, 824 Grove Lodge923 Curtiss St, Downers Grove, IL 60515-4852IL1940-07$202,187
SubordinateAncient Free & Accepted Masons Of Illinois, 855 King Oscar Lodge9429 Normandy Ave, Morton Grove, IL 60053-1336IL1972-10$141,487
SubordinateAncient Free & Accepted Masons Of Illinois, St Paul's Masonic Lodge #5001020 Rickard Road, Springfield, IL 62704IL1940-07$121,600
SubordinateAncient Free & Accepted Masons Of Illinois, 934 Hinsdale LodgePO BOX 662, Hinsdale, IL 60522-0662IL1972-10$98,164
SubordinateAncient Free & Accepted Masons Of Illinois1419 Main Street, Crete, IL 60417IL1972-10$83,858
SubordinateAncient Free & Accepted Masons Of Illinois, 17 Macomb Lodge133 S Randolph St, Macomb, IL 61455-2282IL1940-07$78,970
SubordinateAncient Free & Accepted Masons Of Illinois, 43 Bloomington LodgePO BOX 44, Bloomington, IL 61702-0044IL1940-07$72,638
SubordinateAncient Free & Accepted Masons Of Illinois, 472 Amity Lodge181 W Washington St, West Chicago, IL 60185-2802IL1940-07$71,000
SubordinateAncient Free & Accepted Masons Of Illinois, 40 Occidental Lodge916 Columbus St, Ottawa, IL 61350-2103IL1972-10$51,279
SubordinateAncient Free & Accepted Masons Of Illinois, 815 Lawn LodgePO BOX 2496, Bridgeview, IL 60455-6496IL1940-07$49,746
SubordinateAncient Free & Accepted Masons Of Illinois, 416 Paxton Lodge149 1/2 N Market St, Paxton, IL 60957-1255IL1940-07$49,729
SubordinateAncient Free & Accepted Masons Of Illinois, 24 St Clair Lodge225 E A St, Belleville, IL 62220-1402IL1940-07$48,965
SubordinateAncient Free & Accepted Masons Of Illinois3929 N Kedzie Avenue, Chicago, IL 60630IL1940-07$46,558
SubordinateAncient Free & Accepted Masons Of Illinois, 839 Berwyn Lodge6836 Cermak Rd, Berwyn, IL 60402-2240IL1940-07$38,813
SubordinateAncient Free & Accepted Masons Of Illinois, 1163 Clarence P Schwarz Lodge6910 W Grand Ave, Chicago, IL 60707-2121IL1940-07$38,148
SubordinateAncient Free & Accepted Masons Of Illinois, 676 A O Fay Lodge461 Laurel Ave, Highland Park, IL 60035-2652IL1940-07$32,778
SubordinateAncient Free & Accepted Masons Of IllinoisPo Box 3298, Fairview Heights, IL 62208IL1972-10$32,557
SubordinateAncient Free & Accepted Masons Of Illinois, 417 Marseilles Lodge172 Washington St, Marseilles, IL 61341-1456IL1940-07$27,456
Number of affiliated organizations
Illinois482
Total482

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