Page 5 - Jan 2015 Bulletin
P. 5

No. 476                                                                                                          Page 5

               Annual Returns                                      Annual Return Information
      Due Not Later Than March 15                                Electronically File Using ROLLS

25070. ANNUAL RETURNS. Annually, on or before             The 2014 Annual Return instruction and work
the 15th day of March, every chartered lodge shall        package has been mailed to each Lodge Secretary. A
transmit to the Grand Secretary a full and correct        pdf version is also available at the Grand Lodge
report of its transactions for the 12 months              website.
preceding the first day of January in such form as
may be provided by him. Each return shall contain:         ROLLS users can produce the Annual Return directly
A. A list of the officers who served during the year      from ROLLS if you have keeping the Lodge
                                                          membership data current.
     covered by the return;
B. A list of those initiated, passed and raised,          Remember the “Monthly Report” is used to report
                                                          the membership changes, not the Annual Return.
     Master Mason proficiencies, affiliated,
     reinstated, suspended, dimitted and died             The Annual Return is a recapitulation of the activity
     during the year; and                                 throughout the year, and should not be used to
C. Those who were awarded the Grand Lodge 50              report something for the first time. Returns should
      year membership award, and those holding            be completed as soon as possible, but prior to 15
      such award who died during the year. The            March.
      return shall not contain a list of the
      membership at the end of the year, but such          Remember to submit your Annual Financial
      shall be placed in the printed roster of            Disclosure Worksheet. Also, you need to complete
      members provided by the Grand Secretary.            the applicable IRS 990 form, for most lodges it will be
D. The return shall show the financial position and       the 900N Electronic Post Card. You will need to send
     a summary of the financial transactions of           a copy of the electronic IRS receipt. If you complete
     the lodge and that the books of the lodge have       one of the other IRS 990 paper forms you will need
     been duly reviewed by a committee of at least        to send a copy of the form.
     three members of the Lodge knowledgeable in
     accounting or financial statement review for         Lodge Corporation Report Filings Due With
     the year covered by the return and shall be                         Secretary of State
     attested by the Master and Secretary under the
     seal of the lodge.                                    If your Lodge is registered as a Montana
E. Any lodge failing to timely file shall pay a fine of    Corporation you need to file your 2015 Annual
    $3.00 per day for each day elapsed after the           Report before February 28th.
    deadline date, unless the Grand Master shall
    extend the filing time for good cause shown.           Montana law requires every Corporation to file
    Any lodge willfully failing to timely file shall not   an Annual Report and pay the associated files
    be allowed to sit or participate in Grand Lodge        fee not later than 5:00 p.m. on April 15.
    until it has complied.

   Proposed Legislation for the 149th
         Annual Communication

Proposed legislation for the 149th Annual
Communication, which will be held in Bozeman,
June 25, 26 & 27, 2015, must be received by the
Grand Secretary no later than 27 February 2015.
Format direction for proposed legislation is
contained with this Bulletin on page 2.
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