Ancient Free & Accepted Masons Of North Carolina Grand Lodge in Raleigh, North Carolina (NC)

Ancient Free & Accepted Masons Of North Carolina Grand Lodge
Employer Identification Number (EIN)	560228750
Name of Organization	Ancient Free & Accepted Masons Of North Carolina Grand Lodge
In Care of Name	T Walton Clapp Iii
Address	PO BOX 6506, Raleigh, NC 27628-6506
Activities	Sick, accident, death, or similar benefits
Subsection	Domestic Fraternal Societies and Associations
Ruling Date	07/1941
Deductibility	Contributions are deductible
Foundation	All organizations except 501(c)(3)
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$1,000,000 to $4,999,999
Income	$1,000,000 to $4,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$3,780,348
Amount of Income	$1,068,020
Form 990 Revenue Amount	$1,044,416

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	No	No
Is the organization required to complete Schedule B, Schedule of Contributors?	No	No
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	Yes	Yes
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	No	No
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	Yes	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	Yes	Yes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	Yes	Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096	1	1	1
The number of Forms W-2G	0	0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?	Yes	Yes	Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return	7	5	5
Did the organization file all required federal employment tax returns?	Yes	Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No
Has it filed a Form 990-T for this year?	No	No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?	No	No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?	No	No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?	No	No	No
Did the organization file Form 8886-T?	No	No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?	No	No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?	No	No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?	No	No	No
Did the organization notify the donor of the value of the goods or services provided?	No	No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?	No	No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?	No	No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?	No	No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?	No	No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?	No	No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?	No	No	No
Did the sponsoring organization make any taxable distributions under section 4966?	No	No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?	No	No	No
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?	No	No	No
The amount of tax-exempt interest received or accrued during the year	$0	$0	$0
Is the organization licensed to issue qualified health plans in more than one state?	No	No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans	$0	$0	$0
The amount of reserves on hand	$0	$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?	No	No	No
Has it filed a Form 720 to report these payments?	No	No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$86,613	$87,229
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$14,930	$13,152
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0

	2011	2012	2013
Statement of Revenue
Total revenue	$1,080,373	$984,466	$1,044,416
Contributions, Gifts, Grants and Other Similar Amounts	$874,864	$826,209	$838,717
Program Service Revenue	$0	$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$38,402	$42,402	$47,225
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$0	$0	$0
Net rental income	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$5,595	$-996	$7,287
Gross amount from sales of assets other than inventory (Securities / Other)	$5,595 / $0	$0 / $0	$7,287 / $0
Less: cost or other basis and sales expenses (Securities / Other)	$0 / $0	$996 / $0	$0 / $0
Gain or (loss) (Securities / Other)	$5,595 / $0	$-996 / $0	$7,287 / $0
Net income/loss from fundraising events	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$35,370	$-12,629	$22,280
Gross sales of inventory, less returns and allowances	$46,268	$43,989	$45,884
Less: cost of goods sold	$10,898	$56,618	$23,604
Miscellaneous Revenue	$126,142	$129,480	$128,907
900099	$104,331	$106,992	$107,723
900099	$21,811	$22,488	$21,184
All other revenue	$0	$0	$0

	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$951,678	$965,804	$989,303
Grants and other assistance to domestic organizations and domestic governments	$56,500	$59,840	$73,766
Grants and other assistance to domestic individuals	$0	$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals	$0	$0	$0
Benefits paid to or for members	$0	$0	$0
Compensation of current officers, directors, trustees, and key employees	$85,228	$86,613	$87,229
Compensation not included above, to disqualified persons	$0	$0	$0
Other salaries and wages	$189,460	$188,159	$191,555
Pension plan accruals and contributions	$47,402	$50,645	$51,697
Other employee benefits	$0	$0	$0
Payroll taxes	$22,427	$21,382	$22,284
Fees for services (non-employees)
Management	$0	$0	$0
Legal	$0	$0	$0
Accounting	$13,869	$14,014	$8,600
Lobbying	$0	$0	$0
Professional fundraising services	$0	$0	$0
Investment management fees	$0	$0	$0
Other	$13,833	$15,180	$13,630
Advertising and promotion	$0	$0	$0
Office expenses	$61,106	$63,872	$62,027
Information technology	$0	$0	$0
Royalties	$0	$0	$0
Occupancy	$37,472	$55,815	$45,532
Travel	$26,277	$25,131	$23,560
Payments of travel or entertainment expenses for any federal, state, or local public officials	$0	$0	$0
Conferences, conventions, and meetings	$17,186	$15,039	$12,686
Interest	$0	$0	$0
Payments to affiliates	$0	$0	$0
Depreciation, depletion, and amortization	$46,475	$53,447	$68,173
Insurance	$0	$0	$0
Other expenses	$94,710	$82,309	$96,713
Other expenses	$83,697	$77,756	$85,366
Other expenses	$69,611	$71,613	$81,303
Other expenses	$53,480	$55,941	$40,120
Other expenses	$32,945	$29,048	$25,062

	2011	2012	2013
Balance Sheet
Total assets	$3,247,235	$3,415,564	$3,780,348
Cash - non-interest-bearing	$197,296	$47,808	$46,026
Savings and temporary cash investments	$750,398	$704,459	$789,947
Pledges and grants receivable, net	$0	$0	$0
Accounts receivable, net	$107,982	$75,382	$4,382
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees	$0	$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations	$0	$0	$0
Notes and loans receivable, net	$0	$0	$0
Inventories for sale or use	$0	$0	$0
Prepaid expenses and deferred charges	$0	$5,142	$0
Land, buildings, and equipment: cost or other basis	$462,851	$607,864	$579,058
Investments - publicly traded securities	$1,728,390	$1,974,909	$2,360,935
Investments - other securities	$0	$0	$0
Investments - program-related	$0	$0	$0
Intangible assets	$0	$0	$0
Other assets	$318	$0	$0
Total liabilities	$121,045	$128,415	$128,424
Accounts payable and accrued expenses	$121,045	$128,415	$128,424
Grants payable	$0	$0	$0
Deferred revenue	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0
Escrow or custodial account liability	$0	$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons	$0	$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)	$0	$0	$0
Total net assets or fund balances	$3,126,190	$3,287,149	$3,651,924
Unrestricted net assets	$1,644,057	$1,475,127	$1,476,256
Temporarily restricted net assets	$375,050	$363,412	$575,251
Permanently restricted net assets	$1,107,083	$1,448,610	$1,600,417
Capital stock or trust principal, or current funds	$0	$0	$0
Paid-in or capital surplus, or land, building, or equipment fund	$0	$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	Not provided
Number of organizations supported	0
Sum of amounts of support	$0

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Id	Name	Address	State	Established	Total Income
Other organizations in North Carolina
1	Shriners International, Rowan Shrine Club	604 Doug Mayes Pl, Charlotte, NC 28262-8420	NC	1940-11	$88,929
2	Shriners International, Sudan Shriners	403 E Front St, New Bern, NC 28560-4916	NC	1940-11	$1,504,853
3	Shriners International, Sudan Shriners Group Return	403 E Front St, New Bern, NC 28560-4916	NC	1949-11	$1,630,302
4	Shriners International, Winston-Salem Shrine Club	PO BOX 1459, Clemmons, NC 27012-1459	NC	1940-11	$26,752
5	Shriners International, South Atlantic Shrine Association	204 Dogwood Dr, New London, NC 28127-8565	NC	1940-11	$135,584
6	Ancient Egyptian Arabic Order Nobles Mystic Shrine Of N & S Amer, 144 Khalif Temple	PO BOX 21492, Greensboro, NC 27420-1492	NC	1948-08	$441,349
7	Ancient Egyptian Arabic Order Nobles Mystic Shrine Of N & S Amer, 42 Arabian Temple	1036 Queen St, New Bern, NC 28560	NC	1972-08	$60,376
8	Ancient Free & Accepted Mason Of North Carolina, 1 St Johns Lodge	4712 Oriole Dr, Wilmington, NC 28403-1706	NC	1941-07	$0
9	Ancient Free & Accepted Mason Of North Carolina, 692 East Gate	PO BOX 6506, Raleigh, NC 27628-6506	NC	1941-07	$0
10	Ancient Free & Accepted Mason Of North Carolina, Cary Lodge 198	PO BOX 8, Cary, NC 27512-0008	NC	1941-07	$0
11	Ancient Free & Accepted Masons Of North Carolina Grand Lodge	PO BOX 6506, Raleigh, NC 27628-6506	NC	1941-07	$1,068,020
12	Ancient Free & Accepted Masons Of North Carolina, 114 St Albans	PO BOX 904, Lumberton, NC 28359-0904	NC	1941-07	$45,090
13	Ancient Free & Accepted Masons Of North Carolina	Po Box 671, Mocksville, NC 27028	NC	1941-07	$0
14	Ancient Free & Accepted Masons Of North Carolina, 136 Leaksville Lodge	PO BOX 6506, Raleigh, NC 27628-6506	NC	1941-07	$0
15	Ancient Free & Accepted Masons Of North Carolina, 205 Long Creek	PO BOX 681057, Charlotte, NC 28216-0018	NC	1972-10	$0
16	Ancient Free & Accepted Masons Of North Carolina, 237 Mystic Tie	PO BOX 417, Marion, NC 28752-0417	NC	1972-10	$0
17	Eureka Lodge # 317 Af&m	Po Box 2523, Elizabeth City, NC 27906	NC	1941-07	$0
18	Ancient Free & Accepted Masons Of North Carolina, 319 Wilmington	PO BOX 6506, Raleigh, NC 27628-6506	NC	1941-07	$0
19	Ancient Free & Accepted Masons Of North Carolina, 343 Hickory	PO BOX 6506, Raleigh, NC 27628-6506	NC	1941-07	$27,021
20	Ancient Free & Accepted Masons Of North Carolina, 352 Durham	PO BOX 11085, Durham, NC 27703-0085	NC	1972-10	$0

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Subordinate	Ancient Free & Accepted Masons Of North Carolina, 737 Steele Creek	PO BOX 6506, Raleigh, NC 27628-6506	NC	1972-10	$40,927
Central	Ancient Free & Accepted Masons Of North Carolina Grand Lodge	PO BOX 6506, Raleigh, NC 27628-6506	NC	1941-07	$1,068,020
Subordinate	Ancient Free & Accepted Masons Of North Carolina, Group Return	PO BOX 6506, Raleigh, NC 27628-6506	NC	1941-07	$7,429,304
Subordinate	Ancient Free & Accepted Masons Of North Carolina, 715 Derita	PO BOX 6506, Raleigh, NC 27628-6506	NC	1941-07	$292,727
Subordinate	Ancient Free & Accepted Masons Of North Carolina, 742 Mint Hill	PO BOX 691742, Charlotte, NC 28227-7030	NC	1941-07	$57,360
Subordinate	Ancient Free & Accepted Masons Of North Carolina, 262 Hibriten	PO BOX 6506, Raleigh, NC 27628-6506	NC	1941-07	$49,303
Subordinate	Ancient Free & Accepted Masons Of North Carolina, 114 St Albans	PO BOX 904, Lumberton, NC 28359-0904	NC	1941-07	$45,090
Subordinate	Ancient Free & Accepted Masons Of North Carolina, 343 Hickory	PO BOX 6506, Raleigh, NC 27628-6506	NC	1941-07	$27,021
Subordinate	Ancient Free & Accepted Masons Of North Carolina, 530 Joppa	PO BOX 221042, Charlotte, NC 28222-1042	NC	1941-07	$23,839
Subordinate	Ancient Free & Accepted Mason Of North Carolina, 692 East Gate	PO BOX 6506, Raleigh, NC 27628-6506	NC	1941-07	$0
Subordinate	Ancient Free & Accepted Mason Of North Carolina, Cary Lodge 198	PO BOX 8, Cary, NC 27512-0008	NC	1941-07	$0
Subordinate	Ancient Free & Accepted Masons Of North Carolina	Po Box 671, Mocksville, NC 27028	NC	1941-07	$0
Subordinate	Ancient Free & Accepted Masons Of North Carolina, 136 Leaksville Lodge	PO BOX 6506, Raleigh, NC 27628-6506	NC	1941-07	$0
Subordinate	Ancient Free & Accepted Masons Of North Carolina, 205 Long Creek	PO BOX 681057, Charlotte, NC 28216-0018	NC	1972-10	$0
Subordinate	Ancient Free & Accepted Masons Of North Carolina, 237 Mystic Tie	PO BOX 417, Marion, NC 28752-0417	NC	1972-10	$0
Subordinate	Eureka Lodge # 317 Af&m	Po Box 2523, Elizabeth City, NC 27906	NC	1941-07	$0
Subordinate	Ancient Free & Accepted Masons Of North Carolina, 319 Wilmington	PO BOX 6506, Raleigh, NC 27628-6506	NC	1941-07	$0
Subordinate	Ancient Free & Accepted Masons Of North Carolina, 352 Durham	PO BOX 11085, Durham, NC 27703-0085	NC	1972-10	$0
Subordinate	Ancient Free & Accepted Masons Of North Carolina, 40 Hiram	PO BOX 10592, Raleigh, NC 27605-0592	NC	1941-07	$0
Subordinate	Ancient Free & Accepted Masons Of North Carolina, 461 Matthews	PO BOX 6506, Raleigh, NC 27628-6506	NC	1941-07	$0

Number of affiliated organizations

North Carolina

387

Total

387

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