Order of the Eastern Star General Grand

“The organization's members consist of the elected general grand officers, which includes the board of right worthy grand trustees, all past grand matrons and past grand patrons of the state grand chapters, all worthy grand matrons, worthy grand patrons, associate grand matrons and associate grand patrons of the state grand chapters, the three worthy matrons of each foreign chapter of their legally appointed proxies, the deputies of the most worthy grand matron and the most worthy grand patron for the current triennial, certain elected non-voting honorary members from grand, supreme or united bodies of the order not under the jurisdiction of the organization. Each member must be and remain an active member in good standing of some subordinate chapter owing allegiance to a grand chapter under its jurisdiction, or of a chapter under the immediate jurisdiction of the organization.”

“The organization elects its board of trustees at their triennial assembly, by a vote of the voting members/delegates, attending the assembly. The only individual that had the right to elect or appoint one or more members of the governing body, during the tax year, is the current most worthy grand matron, pursuant to chapter ii, article 1. (c), of the organization's bylaws, which states that [the most worthy grand matron] [shall] "fill vacancies in offices of the general grand chapter as provided in the constitution." the only individual that had the right to suspend one or more members of the governing body, during the tax year, is the current most worthy grand matron, pursuant to chapter ii, article 1. (j), of the organization's bylaws, which states that [the most worthy grand matron] [shall] "suspend from office any officers or committee members of the general grand chapter until the next general assembly, for good cause and after due notice and hearing, and with the written consent of the most worthy grand patron or of the right worthy associate grand patron in case of inability of the former to act."”

“The form 990 is prepared by the organization's independent cpa/paid-preparer ("cpa ") and a draft is sent to the right worthy grand secretary ("rwgs") and the right worthy grand treasurer ("rwgt") for review and to provide an opportunity to ask questions and give other necessary feedback to the cpa. After this review, any corrections, additions, etc., are incorporated by the cpa and a final draft is sent to the rwgs and rwgt for a final review and to achieve a complete understanding of the form 990, and any schedules and supporting statements. After this procedure, the rwgs distributes a copy of form 990 to each of the trustees. The trustees review the form 990 and accompanying schedules and statements, and have an opportunity to ask questions prior to filing. Once all the trustees are in agreement with the organization assuming responsibility for the form 990, it is filed electronically.”

“Each year, trustees and officers must re-examine the written conflict of interest policy ("policy"), and sign a statement affirming that each trustee and officer is in compliance with the policy.”

“The secretary of the organization is the equivalent of a chief executive officer; the treasurer is involved on a limited basis. The compensation for the secretary and treasurer is determined by the board of trustees and approved by the voting delegates at the triennial convention. Traditionally, increases in officer compensation are based on the increase in consumer price index or a fraction thereof. There is no incentive/performance based compensation policies or considerations.”

“These documents are not available to the public.”

“MODIFIED CASH”

“The organization has a committee that assumes responsibility for oversight of the compilation of its financial statements.”