MASONIC BUILDING ASSOCIATION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: MASONIC BUILDING ASSOCIATION (EIN 02-0164055)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-02-22
IRS object ID: 201340539349300654
Schema version: 2012v2.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-02-22T17:28:45-06:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	020330274	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DAVID E TULLY & ASSOCIATES PA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	20 TRAFALGAR SQUARE SUITE 202	AddressLine1
City	NASHUA	City
State	NH	State
ZIP Code	03063	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	020164055	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MASONIC BUILDING ASSOCIATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	MASO	NameControl
Phone	6038215196	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	196 MAIN STREET	AddressLine1
City	NASHUA	City
State	NH	State
ZIP Code	03060	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	ROGER GASKILL	Name
Title	SECRETARY	Title
Phone	6038215196	Phone
Date Signed	2013-02-22	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DAVID TULLY	Name
PTIN	P00000857	PTIN
Phone	6038868885	Phone
Date Prepared	2013-02-22	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	ROGER W GASKILL	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	70 MCCKEAN STREET	AddressLine1
City	NASHUA	City
State	NH	State
ZIP Code	030604062	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	185217	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Association	X	TypeOfOrganizationAssociation
Year Formation	1889	YearFormation
State Legal Domicile	NH	StateLegalDomicile
Activity Or Mission Description	HOLDS TITLE TO PROPERTY AND PASSES ALL INCOME TO BENEFIT RELATED PARTIES WHICH ARE OTHER TAX EXEMPT ORGANIZATIONS	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	8	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	0	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	0	ProgramServiceRevenuePriorYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	578	InvestmentIncomePriorYear
Investment Income Current Year	396	InvestmentIncomeCurrentYear
Other Revenue Prior Year	191995	OtherRevenuePriorYear
Other Revenue Current Year	184821	OtherRevenueCurrentYear
Total Revenue Prior Year	192573	TotalRevenuePriorYear
Total Revenue Current Year	185217	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	12833	SalariesEtcPriorYear
Salaries Etc Current Year	23250	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	171656	OtherExpensePriorYear
Other Expenses Current Year	166405	OtherExpensesCurrentYear
Total Expenses Prior Year	184489	TotalExpensesPriorYear
Total Expenses Current Year	189655	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	8084	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-4438	RevenuesLessExpensesCY
Total Assets BOY	1028445	TotalAssetsBOY
Total Assets EOY	1037333	TotalAssetsEOY
Total Liabilities BOY	422884	TotalLiabilitiesBOY
Total Liabilities EOY	426196	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	605561	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	611137	NetAssetsOrFundBalancesEOY
Mission Description	HOLDS TITLE TO PROPERTY AND PASSSES ALL INCOME TO BENEFIT RELATED PARTIES WHICH ARE OTHER TAX EXEMPT ORGANIZATIONS.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Description	HOLDS TITLE TO PROPERTY AND PASSSES ALL INCOME TO BENEFIT RELATED PARTIES WHICH ARE OTHER TAX EXEMPT ORGANIZATIONS.	Description
Described In501 C3	0	DescribedIn501C3
Schedule B Required	0	ScheduleBRequired
Political Activities	0	PoliticalActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	0	ReportFin48Footnote
Independent Audit Financial Stmt	0	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	8	NbrVotingGoverningBodyMembers
Number Independent Voting Members	8	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	0	ConflictOfInterestPolicy
Whistleblower Policy	0	WhistleblowerPolicy
Document Retention Policy	0	DocumentRetentionPolicy
Compensation Process CEO	0	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	MASONIC BUILDING ASSOCIATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	6038824931	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	196 MAIN STREET	AddressLine1
City	NASHUA	City
State	NH	State
ZIP Code	03060	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
ROBERT A MAFFEE
DIRECTOR	0.00	X	0	0	0
NORMAN E HALL
DIRECTOR	0.00	X	0	0	0
ROBERT G BIANCHI
DIRECTOR	0.00	X	0	0	0
GRAYMOND PALMER
DIRECTOR	0.00	X	0	0	0
GEORGE D VAN DYKE
PRESIDENT	1.00		0	0	0	X
C WAYNE LIBBY JR
VICE PRESIDENT	1.00		0	0	0	X
ROGER W GASKILL
SECRETARY	1.00		11458	0	0	X
ROBERT M PORTER
TREASURER	1.00		10136	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	21594	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	396	TotalRevenueColumn
Related Or Exempt Function Income	396	RelatedOrExemptFunctionIncome

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	184821	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	0	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	184821	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	184821	TotalRevenueColumn
Related Or Exempt Function Income	184821	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	185217	TotalRevenueColumn
Related Or Exempt Function Income	185217	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	21594	Total
Management And General	21594	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	1656	Total
Management And General	1656	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	2100	Total
Management And General	2100	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Management And GeneralManagementAndGeneral
REAL ESTATE TAX	33469	33469
DEPRECIATION EXPENSE	27069	27069
FUEL	20495	20495
UTILITIES	20087	20087

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	63185	Total
Management And General	63185	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	189655	Total
Program Services	0	ProgramServices
Management And General	189655	ManagementAndGeneral
Fundraising	0	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	146308	BOY
EOY	134510	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	23080	BOY
EOY	62999	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1499849	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	668669	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	850164	BOY
EOY	831180	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	8893	BOY
EOY	8644	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1028445	BOY
EOY	1037333	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	5874	BOY
EOY	9186	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	417010	BOY
EOY	417010	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	422884	BOY
EOY	426196	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

Field	Value	IRS element (for citing)
BOY	54350	BOY
EOY	54350	EOY

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

Field	Value	IRS element (for citing)
BOY	230060	BOY
EOY	240453	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	321151	BOY
EOY	316334	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	605561	BOY
EOY	611137	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1028445	BOY
EOY	1037333	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-4438	ReconcilationRevenueExpenses
Reconcilation Other Changes	10014	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	0	FSAudited
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	21300	InvestmentCostOrOtherBasis
Book Value	21300	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	1478549	InvestmentCostOrOtherBasis
Depreciation	668669	Depreciation
Book Value	809880	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	831180	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
SECURITY DEPOSITS	$5,800
NOTES PAYABLE - NH CONSISTORY	$411,210

Field	Value	IRS element (for citing)
Total Of Amounts	417010	TotalOfAmounts

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
FORM 990, PART VI, SECTION B, LINE 11	WAS THIS TAX RETURN MADE AVAILABLE TO THE ORGANIZATION'S GOVERNING BODY BEFORE IT WAS FILED: THIS RETURN WAS PROVIDED TO THE BOARD AT THE ANNUAL BOARD MEMBERS MEETING PRIOR TO FILING. A COPY IS ALSO AVAILABLE FOR REVIEW AND INSPECTION AT THE OFFICES OF THE MASONIC BUILDING ASSOCIATION. THE RETURN WAS REVIEWED BY THE TREASURER.
FORM 990, PART VI, SECTION C, LINE 19	THE FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION UPON WRITTEN REQUEST TO THE TREASURER.
FORM 990, PART VII	ROBERT A. MAFFEE - 160 AMHERST STREET, NASHUA, NH XXX-XX-XXXX. NORMAN E. HALL - 66 MANCHESTER STREET, NASHUA, NH XXX-XX-XXXX. GEORGE D. VAN DYKE - 10 CORONA AVENUE, NASHUA, NH XXX-XX-XXXX. C. WAYNE LIBBY, JR. - 14 HOLLY DRIVE, NASHUA, NH XXX-XX-XXXX. ROGER W. GASKILL - 70 MCCEAN STREET, NASHUA, NH XXX-XX-XXXX. ROBERT G. BIANCHI - 4 RAINBOW DRIVE, NASHUA, NH XXX-XX-XXXX. G.RAYMOND PALMER - 10 NEWTON STREET, HUDSON, NH XXX-XX-XXXX.	CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
FORM 990, PART IX, LINE 24E	BUILDING REPAIR: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 16,896. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,896. JANITOR SALARY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 16,204. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,204. INSURANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 12,250. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,250. PROPERTY MANAGEMENT SERVICE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 11,036. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,036. ELEVATOR EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,287. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,287. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,908. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,908. SUPPLIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,485. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,485. RUBBISH REMOVAL/JANITORIAL SERVICE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 710. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 710. AMORTIZATION OF LEASE COSTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 249. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 249. NEW HAMPSHIRE FILING FEE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 100. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 100. BANK SERVICE CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 60. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 60.	ALL OTHER FUNCTIONAL EXPENSES
FORM 990, PART XI, LINE 9:	MEMBER CONTRIBUTIONS 10,010. PRIOR PERIOD ADJUSTMENT 4.	CHANGES IN NET ASSETS OR FUND BALANCES: