Grand Master Communication - Prince Hall Grand Lodge of Illinois

MOST VORSHIPFUL PRINCE HALL GRAND LODGE
FREE AND ACCEPTED MASONS — STATE OF ILLINOIS
809 East 42nd Place (Prince Hall Va.?) — Chicago, ILL. 60653-2900
773-373-2725 — FAX 773— 624-6031
Office of the Grand Master
To Right Worshipful Dv.)aine A. Smith, Depub? Grand Master, All Elected and Appointed Grand
Lodge Officers, All Past Grand Masters, All Elected Grand Officers, All Elected Heads of House, All
Past Masters, All Worshipful Masters, Wardens, Brethren and to All Persons about the globe vaio
hold allegiance to the Most Worshipful Prince Hall Grand Lodge, Free and Accepted Masons, State of
lllinois and Its Jurisdiction,
MaN? 1, 2015
Greetings,
"When thou liest don, thou shalt not be afraid: 'yea, thou shalt lie don, and M.? sleep shall be
svOeet. Be not afraid of sudden fear, neither of the desolation of the •kicked, '.hen it cometh.
For the Lord shall be th.1 confidence, and shall keep Hi.? foot from being taken." ProN)erbs 3:
24-26
All Chairmen of Grand Lodge Committees and/or Programs MUST submit a budget for the ensuing
Masonic Year 2015-2016 to the Grand Treasurer no later than June 1, 2015, if you wish for your
committee or program to be included in the 2015-2016 Grand Lodge budget. There will be NO exceptions.
At our 2015 Annual Mid-Year Meeting, I reported the ruling by the Internal Revenue Service (IRS) to
remove all of our subordinate lodges from a group exemption status for failing to file 990 forms for three
(3) consecutive years and the Grand Lodge lacking the authority and power to direct lodges to file. In order
to bring subordinate lodges into IRS compliance, I am hereby DIRECTING all lodge Secretaries to
immediately email their EN number (Employer Identification Number) directly to me at mrci450.).att.net,
AND that all Worshipful Masters ensure that this DIRECTIVE is COMPLETED so that we may begin
the IRS compliance process for subordinate lodges as soon as possible.
> If your lodge does NOT have an EN, go online to www irs - tax - id - numbencom or WWW.i1S.g.ON, and
complete the application form online. Per the IRS,
online is the preferred
of application.
> Upon notification from the IRS on exactly how many previous years must be filed for IRS compliance,
a form for each lodge, for each year, must be completed, signed by the lodge Secretary and returned to the
Grand Lodge.
> I have enclosed the letter from our CPA stating everything that is required from each lodge, as of now,
for a group exemption and also a sample of the online IRS SS-4 form.
This will be a fast track issue with the IRS to correct the fmancial status of our lodges and requires
everyone's cooperation. Worshipful Masters govern accordingly so that we may complete this task.
Lodge Secretaries, take DUE NOTICE and GOVERN YOURSELVES accordingly, the Grand Lodge
needs your immediate and accurate assistance in updating its database. Visit the Grand Lodge website,
www.rnwphdil.com , go to the History section, click Worshipful Masters Database and read the reported
information. If there are any additions, subtractions, corrections or missing information, it should be
emailed to darviandrews357a,gmail.com . as soon as possible. Thank you for your attention and assistance.
Contrary to misinformation, untruths, and rumors regarding the Illinois Prince Hall LLC, it's a for profit
company whose primary goal to donate 60% of its profit to the MWPHGL and deposit the remaining 40%
into the LLC account in the MWPHGL Credit Union for future property purchases. Annual reports are
given at the Annual Communication of receipts, disbursements and profits. This is a for profit business
subsidiary of a not for profit fraternity and a sound business procedure. The Illinois Prince Hall LLC has a
mission statement, articles of organization, meeting minutes and is legally registered with the State of
Illinois and the Internal Revenue Service. The LLC was created so there would be no liability to the Grand
Lodge. Although there are members of our fraternity who are Directors, the Grand Lodge cannot dictate
policy to the LLC, they are two (2) completely separate entities with opposite agendas. One makes money,
one gives money away. At present, there are four (4) Directors positions on the Illinois Prince Hall LLC
Board open to anyone who has expertise in finance, business or real estate. The Directors are not paid, nor
do they receive any compensation, stipends, financial perks or bonuses. By direction of the President and
agreed to by the Directors and with proper receipts, gas purchases may be reimbursed. Anyone who is
SERIOUSLY interested, male or female, is highly encouraged to join and assist in this endeavor.
Our new Constitution and By-Laws Books have arrived and most lodges have already purchased the
required number of five (5) new books. It is now time for individual brothers to purchase their NEW
personal law books. They are good looking and sturdy books that will last a long while and most
importantly they contain all the new laws passed in the last three years, amendments that were not
previously included and corrections from many years of just reprinting the law book without corrections.
The United Supreme Council AASR will be holding its Annual Session, May 21 thru May 26, 2015, at the
Chicago Marriott Hotel, 540 N. Michigan Avenue, Chicago, Illinois. There will be boat rides, shopping
trips, casino trips, golf, local musical entertainment, meetings at the Grand East and delicious food.
We are the "Host Jurisdiction," therefore, let us be "Gracious Host."
There will be a Wreath Laying Ceremony by John Jones Lodge #7 after the Annual USC Session.
Tickets for the Grand Lodge's Mega Raffle will be available for purchase beginning May 1, 2015 from the
Assistant Secretary of each respective District. Tickets are $10.00 each with 3 chances to win up to
$9,000.00. There will be a prizes for the male, female, lodge and chapter that sells the most tickets. There
will be NO dispensations given for any raffles after April 30, 2015.
The Grand Lodge Community Service Tee Shirts are available for purchase on the Grand Lodge website,
wv,^*.mwphglii.com, for a mere $20.00 and can be worn to any community service event. After your
purchase contact RW Barlow, 309-242-7188, regarding participating in the Bud Billiken parade. These are
the preferred tee shirts for the Bud Billiken parade.
As we enter into the fourth Masonic quarter and begin to prepare for our Annual Communication let us be
mindful of the By-Laws of the Most Worshipful Prince Hall Grand Lodge, Chapter II, Article XVII,
Section 5 and 6, p 43 regarding the collection of taxes, when the taxes are due, to whom they are paid and
the consequences of neglect or failure to pay taxes or all monies due to the Grand Lodge. ANY and ALL
indebtedness to the Grand Lodge must be paid before June 30, 2015.
Fraternally Yours,
V. 0,de1ieti
Grand Master
.Milicvid
tAtty,A10
A.L. Taylor & Associates, P.C.
Certified Public Accountants
Chartered Global Management Accountants
119 East 95t h Street
Chicago, IL 60619
Email: [email protected]
Telephone: (773) 995-2990
Fax:
(773) 995-2995
Website: www.altavlorcnas.com
April 6, 2015
Millard V. Driskell
Most Worshipful Grand Master
809 E 42nd Pl.
Chicago, IL 60653
Dear MW Grand Master,
With regards to the information needed to register all subordinate lodges under the Grand Lodge
the following steps have to be followed:
1) Each subordinate lodge must be registered in the state of Illinois and should have an
Employer Identification Number (EIN) from the IRS. (Note: an EIN is needed even if the
lodge does not have employees).
2) The main body must apply for the group exemption i.e. (Grand Lodge has to do the
application).
3) No subordinate lodge can be a Private Foundation (PF)
4) A subordinate lodge (chapter) must have an organization document (note: an organization
document specifies why the organization is formed and how it is governed).
5) The subordinate lodges must have the same accounting year end as that of the Grand Lodge.
6) Each subordinate lodge have to write a letter stating that it authorizes the Grand Lodge to
include them in the group.
7) The Grand Lodge must submit a sample copy of the governing charter that involves the
lodges and their allegiance to the Grand Lodge.
8) The Grand Lodge must provide the IRS with a list of the subordinate lodges with their
addresses and the name and addresses of the current officers.
Please note that there are annual requirements that must be met so that the lodges will not be
disqualified for lack of compliance.
Yours sincerely,
•
-A//
Bro. Aytoz/Taylor; -0A, CGMA
Applying for an EIN
Applying for an EIN is a free service offered by the Internal Revenue Service. Beware of websites
on the Internet that charge for this free service.
If you are a home-care service recipient who has a previously assigned EIN either as a sole proprietor or
as a household employer, do not apply for a new EIN. Use the EIN previously provided. If you can not
locate your EIN for any reason. follow the instructions on the Lost or Misplaced Your EIN? Web page.
Apply Online
The Internet EIN application is the preferred method for customers to apply for and obtain an EIN. Once
the application is completed, the information is validated during the online session, and an EIN is issued
immediately. The online application process is available for all entities whose principal business, office or
agency, or legal residence (in the case of an individual), is located in the United States or U.S. Territories.
The principal officer, general partner, grantor, owner, trustor etc. must have a valid Taxpayer Identification
Number (Social Security Number, Employer Identification Number, or Individual Taxpayer Identification
Number) in order to use the online application.
Go to this link on IRS.gov:
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Apply -for-an - Employer- Identification Number-(EIN)-Online
Apply by Fax
Taxpayers can fax the completed Form SS-4 (PDF) application to the appropriate fax number (see Where
to File Your Taxes (for Form SS-4)), after ensuring that the Form SS-4 contains all of the required
information. If it is determined that the entity needs a new EIN, one will be assigned using the appropriate
procedures for the entity type. If the taxpayer's fax number is provided, a fax will be sent back with the
EIN within four (4) business days.
Apply by Mail
The processing timeframe for an EIN application received by mail is four weeks. Ensure that the Form
SS-4 (PDF) contains all of the required information. If it is determined that the entity needs a new EIN,
one will be assigned using the appropriate procedures for the entity type and mailed to the taxpayer. Find
out where to mail Form SS-4 on the Where to File Your Taxes (for Form SS-4) page.
Apply by Telephone — International Applicants
267-941-1099 (not a toll-free number) 6:00 a.m. to
International applicants may call 267-941-1099
11:00 p.m. (Eastern Time) Monday through Friday to obtain their EIN. The person making the call must
be authorized to receive the EIN and answer questions concerning the Form SS-4 (PDF), Application for
Employer Identification Number. Complete the Third Party Designee section only if you want to authorize
the named individual to receive the entity's EIN and answer questions about the completion of Form SS4. The designee's authority terminates at the time the FIN is assigned and released to the designee. You
must complete the signature area for the authorization to be valid.
Other Important Information
Daily Limitation of an Employer Identification Number
Effective May 21, 2012, to ensure fair and equitable treatment for all taxpayers, the Internal Revenue
Service will limit Employer Identification Number (EIN) issuance to one per responsible party per day.
This limitation is applicable to all requests for EINs whether online or by fax or mail. We apologize for any
inconvenience this may cause.
Responsible Party
In order to identify the correct individuals and entities applying for EINs, language changes have been
made to the FIN process. Refer to Responsible Parties and Nominees to learn about these important
changes before applying for an EIN
Third Party Authorization
The Third Party Designee section must be completed at the bottom of the Form SS-4. The Form SS-4
must also be signed by the taxpayer for the third party designee authorization to be valid. The Form SS-4
must be mailed or faxed to the appropriate service center. The third party designee's authority terminates
at the time the E1N is assigned and released to the designee.
SS-4
Forn
Application for Employer Identification Number
(Rev. January 2010)
Department or the Treasury
Internal Revenue Service
OMB No. 1545-0003
EIN
(For use by employers, corporations, partnerships, trusts, estates, churches,
government agencies, Indian tribal entities, certain individuals, and others.)
■
■
See separate instructions for each line.
Keep a copy for your records.
Legal name or entity tor individual) for whom the EIN is being requested
T.:
Trade name of business (if different from name on line 1)
3
Executor, administrator, trustee, "care of" name
Mailing address (room, apt., suite no. and street, or P.O. box)
5a
Street address (if different) (Do not enter a P.O. box.
City, state, and ZIP code Of foreign, see instructions)
5b
City, state, and ZIP code (if foreign, see instructions)
ct1
cv
o 4a
4..,
C
T.:
a. 4b
'5
CD
a
›,
6
County and state where principal business is located
7a
Name of responsible party
I-
8a
Is this application for a limited liability company (LLC) (or
a foreign equivalent)?
0,
9a
10
Yes
•
SSN, ITIN, or EN
8b
If 8a is "Yes," enter the number of
No
LLC members
•
ir rsa is "Yes," was the LLC..3 organized in the United States?
Type of entity (check only one box). Caution. If 8a is "Yes," see the instructions for the correct box to check.
O
9b
•
7h
Sole proprietor (SSN)
0 Yes
0 No
0 Estate ISSN of decedent)
0
0
Partnership
0 Plan administrator (TIN)
Corporation (enter form number to be filed) •
0
O
Personal service corporation
0 National Guard
Trust (TIN of grantor)
0 State/local government
0 Church or church-controlled organization
0
Farmers' cooperative 0 Federal government/military
0 Other nonprofit organization (specify) 11.
0 Other (specify) •
0
REMIC
If a corporation, name the state or foreign country
(if applicable) where incorporated
Reason for applying (check only one box)
Started new business (specify type) •
CD
Hired employees (Check the box and see line 13.)
State
■
I Foreign country
I
i
0 Changed type of organization (specify new type) 11.
fl
Purchased going business
0
Created a trust (specify type) •
O Compliance with IRS withholding regulations
0 Other (specify) lif•
Created a pension plan (specify type) •
11
Date business started or acquired (month, day, year). See instructions.
13
Highest number of employees expected in the next 12 months (enter -0- if none).
12 Closing month of accounting year
14
If no employees expected, skip line 14.
Household
Indian tribal governments/enterprises
0 Banking purpose (specify purpose) •
O
Agricultural
E
Group Exemption Number (GEM if any
If you expect your employment tax liability to be 51,000
or less in a full calendar year and want to file Form 944
annually instead of Forms 941 quarterly, check here.
(Your employment tax liability generally will be 51,000
or less if you expect to pay $4,000 or less in total
Other
wages.) If you do not check this box, you must file
Form 941 for every quarter. 0
15
First date wages or annuities were paid (month, day, year). Note. If applicant is a withholding agent, enter date income will first be paid to
nonresident alien (month, day, year)
•
16
Check one box that best describes the principal activity of your business.
Construction
0
Rental & leasing
0 Real estate 0 Manufacturing
0
0 Health care & social assistance
Transportation & warehousing 0 Accommodation & food service
0
Finance & insurance
Wholesale-agent/broker
0 Wholesale-other
E
Retail
0 Other (specify)
17
Indicate principal line of merchandise sold, specific construction work done, products produced, or services provided
18
Has the applicant entity shown on line 1 ever applied for and received an EIN? 0 Yes Ej No
If "Yes," write previous E1N here
Complete this section only if you want to authorize the named individual to receive the entity's EIN and answer questions about the completion of this form.
Third
Designee's name
Designee's telephone number (include area code!
Party
Designee
(
Address and ZIP code
)
Designee's fax number (include area code)
(
Under penalties of perjury, I declare that I have examined this application and to the best of try knowledge and belief. it is true. correct. and complete.
)
Applicant's telephone number (include area code)
Name and title type or print clearly) O.
(
)
Applicant's fax number (include area code)
Signature IN.
Date •
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.
,
Cat. No, 16055N
(
)
Form
SS-4
(Rev. 1-2010)