Free & Accepted Masons of Washington

“To become a Free Mason, an individual must contact an existing member and petition to become a member. A candidate must be of good repute. All potential members are vetted and approval for membership is ratified by majority vote of the executive council or general membership. All members must conform to the Articles of Incorporation and Bylaws of Supreme Council of Free Masonry and the Bylaws of the Lodge.”

“The executive council is elected by majority vote of a quorum of the general membership in attendance at a duly scheduled stated meeting every two years.”

“The membership can pass any governing motion by majority vote.”

“The Form 990 was prepared by the independent accounting firm of SCHOEDEL & SCHOEDEL, Certified Public Accountants, PLLC based on information provided by the organization. Draft copies of the Lodge's Form 990 were first provided to the Lodge's Treasurer, who reviewed the Form 990 for accuracy and completeness. Any questions, concerns or issues raised by the Treasurer were addressed and any necessary revisions were made to the Form 990. The revised Form 990 was then provided to the executive council for its review and approval. Any additional questions, concerns, or issues raised by the executive council were addressed, and any necessary revisions were made to the Form 990. The final version of the Form 990 was reviewed, approved for filing by the executive council.”

“To ensure the Lodge operates in a manner consistent with its tax-exempt purposes and does not engage in activities that could jeopardize its tax-exempt status, the executive council conducts periodic reviews. The periodic reviews include, at a minimum, the following subjects: Whether the contractual arrangements with service providers and the services provided are reasonable, based on competent market and survey information, and the result of arm's length negotiation. Whether contractual arrangements with service providers and arrangements with other organizations conform to written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further tax-exempt purposes, and do not result in inurement, impermissible private benefit or in an excess benefit transaction. Whether any transaction conducted by the Lodge during the review period involves or could possibly give rise to a conflict of interest. Additionally, each party-in-interest (fiduciary or service provider) has an ongoing duty to disclose all material facts to the executive council about any actual or potential conflicts of interest as soon as such facts become known or should have become known. If any potential conflicts of interest are identified, the transaction is investigated by the executive council to determine if a conflict of interest actually exists. If it is determined a conflict of interest exists, the executive council investigates alternatives to the proposed transaction or arrangement. After exercising due diligence, the executive council determines whether the Lodge can obtain, with reasonable efforts, a more advantageous transaction or arrangement with a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the executive council determines whether the transaction agreement or arrangement is in the Lodge's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, the executive council decides whether to enter into the transaction agreement or arrangement. The minutes of the meeting reflect that the conflict disclosure was made to the executive council, the vote taken and, where applicable, the abstention from voting and participation by the interested party. Whenever possible, the minutes frame the decision of the executive council in such a way to provide guidance for consideration of future conflict of interest situations.”

“The organizations' Form 990 is available to the public upon written request sent to the Free & Accepted Masons of North Hill at: PO Box 9111, Spokane, WA 99209.”