Creating-A-Partnership

Masonic Home of Missouri

R e s o u r c e

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ANOTES from the EXECUTIVE DIRECTOR

Window of Certainty? Charitable Lead Trust and Charitable Gift Annuities

As a result of the fruitless Congressional negotiations in late 2011 and the upcoming presidential election that will end with a lame duck Congress, few believe there will be substantive change in federal income, estate and gift tax laws in 2012. It’s possible that the Bush tax cuts may be allowed to expire, or there may be another extension bridging to 2013 and perhaps beyond. Few are predicting major changes in the economic landscape as well. So looking ahead this year, what appears relatively solid ground for effective philanthropic planning?

The charitable income tax deduction. As of today, there are no changes scheduled for 2012 that would limit the federal income tax benefits associated with charitable gifts. While no one can predict what Congress will do in the coming months, limits on the value of charitable and other income tax deductions for higher income taxpayers aren’t scheduled to return until Jan. 1, 2013. These changes will require a reduction in charitable and other itemized deductions by 3 percent of the amount above certain income levels.

The speculation surrounding the Super Committee deliberations made it clear that substantial bipartisan support exists for reducing tax benefits associated with charitable gifts, mortgage interest and other itemized deductions for higher income taxpayers.

For these reasons, financial and estate-planning professionals may advise higher income individuals who are considering making larger gifts that 2012 may be the best time to complete these gifts. For those who have significant amounts of cash earning very low rates of return, this cash can be used to fund charitable gifts and thereby, yield tax savings of up to 30 percent or more.

If investment markets continue at or above late 2011 levels, planners may advise clients to consider using appreciated securities or similar assets to complete gifts, thereby bypassing capital gains tax on the appreciation element and using those paper profits to offset tax on other sources of income. They can then use cash that might have been donated to repurchase the same securities or diversify their holdings while enjoying a new, higher cost basis that will be welcome if sunset provisions return capital gains tax rates to higher 2001 levels.

Temporarily stable estate and gift tax rates and exemptions, Congress’ inaction in 2011 on this front has provided a great degree of certainty that the high levels of exemption from federal estate and gift tax are likely to remain in effect in 2012. Under current law, it’s possible for individuals to transfer a total of up to $5.12 million, free of federal estate and gift tax, to family or other loved ones.

Many individuals will be exploring ways to lock in the benefit of 2012 exemption levels by making various types of asset transfers whether outright or in trust. Planners should be aware that there are a number of ways clients can transfer assets that qualify for the current exemption amounts, while also making significant near-term charitable gifts.

Low interest rates are likely. It appears that national monetary policy and other factors will keep the interest rates underlying the AFMR at historic lows at the start of 2012. As a result, certain gift vehicles will continue to be especially attractive.

This phenomenon affects those of different wealth levels in various ways. As noted earlier, continued lower interest rates enhance the attractiveness of charitable lead trusts (CLT) and certain other gift planning vehicles. Coupled with that is the usefulness of CLTs in particular to help leverage what may be temporary gift tax exemptions. This is one reason that, according to recently released IRS reports, the CLT has been the fastest growing type of charitable trust over the past decade-when tax laws and interest rates have interacted in ways that uniquely favor this charitable gift planning tool. For seniors of more modest means, charitable gift annuities should be especially popular in 2012 because, even under the new recommended payment rate structure for 2012, they provide a way to enhance income. At the same time, by accelerating a bequest from what may be a non-taxable estate in the future, those who make these gifts are also afforded income tax benefits that may never be greater.

“Originally published in the January 2012 issue of Trusts & Estates. For subscription information, go to www.trustsandestates.com or call 800-229-0543.”

s we start to turn the corner on this Grand Lodge year – September approaches faster than we would like to admit, but so many positive things have been occurring with the Masonic Home over these past seven months. As you read within the publication you will see how Masonry and the Masonic Home are working together within the Great State of Missouri!

Within this edition you will notice the strong ties between the lodges and the programs of the Masonic Home and how these great works are changing communities every day. Please observe in this publication your brothers at work. Across the state many brothers and sisters are already contributing their valuable time and treasurers for someone in need.

At the last Communication we launched a new program called, Masonic Family Cares (MFC). Shown on pages 6-9 your brothers share how they have participated in MFC. Is your lodge active in this program? Would you like to find ways to take part? Please contact Chantana Irvin, Masonic Family Cares Coordinator. She will let you know if there are members, or widows in your area that could us a helping hand, or someone to just stop by and say hello.

As many of you know Creating-A-Partnership (CAP) has expanded, allowing lodges/chapters to help 501(c)3 organizations in their communities. On pages 10-14 read how your brothers and sisters are working CAP in new ways.

I encourage you to seek out information on the Masonic Home of Missouri, the programs we offer statewide, and how you can be involved.

Fraternally,

H. Keith NeeseExecutive DirectorMasonic Home of Missouri

Pictured on cover from left to right: WB Brian Maenner, Sister Tammy Fishback, Centralia Intermediate School Counselor, Stacey Million and Brother James Benson.

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Donor Profile

Jim & Yvonne McManigleBrother McManigle was born and raised in St. Louis, Missouri. He graduated from Roosevelt High School in South St. Louis. While in high school he joined St. Louis – Harmony Chapter Order of DeMolay. He is a Past Mast Councilor, Representative DeMolay and a recipient of the DeMolay Legion of Honor. He recently received his 50-year pin at Webster Groves Chapter.

After graduating from high school he enlisted in the Navy where he attended several electronic schools and various schools on aircraft communications and navigation systems. His naval career span some 21 years seeing duty in such arduous places as Pensacola Florida, Memphis Tennessee, Rota Spain, Agana Guam, Hawaii for nine years and finally San Diego, California. While serving in the Navy Brother McManigle was raised to the degree of Master Mason in

America Lodge of St. Louis by courtesies work from Escambia Lodge in Pensacola. He later joined the Scottish Rite, Shrine, Order of the Eastern Star and the York Rite. During his naval career he was selected for a direct commissioning program as a Limited Duty Officer and retired in 1987 as a Navy Lieutenant.

After retiring from the Navy in San Diego, Brother McManigle opened an insurance agency with Farmers Insurance. During this time he received many awards and honors from Farmers, but his most cherished gift was meeting his wife of 22 years, Yvonne. There was an insurance bowling league that they were both in when they met in 1988, and married on Valentines Day in 1990. After 19 years in the insurance business Brother McManigle retired again and he and Yvonne returned to Missouri

and settled in Bolivar where they now live since 2004.

Neither Brother McManigle nor Yvonne can sit at home, he is active with the local Emergency Management office as an amateur radio operator, President of the Volunteer Fire Department Board of Directors, and various church and civic groups. Yvonne keeps busy with volunteer work with the local food pantry and Chairperson for the Salvation Army Bell Ringing campaign. In her spare time she cooks for the Bolivar York Rite Bodies and sews.

Brother McManigle is a member of Bolivar Lodge #195 serving as Senior Warden, Past High Priest of Bolivar Chapter #5 R.A.M., Commander of St. Elmo Commandery #43 K.T., and a member of various other Masonic Affiliated Bodies.

7th Annual Truman Club Dinner

10th Annual Golf Tournament

Monday, June 25thColumbia Country ClubRegistration 9:00 a.m.Tee Time 10:00 a.m.

Registration is $125 a person.

Saturday, September 22, 2012Missouri Country Club

6:00 p.m. CocktailsDinner 7:00 p.m.

Bust presentations after dinner

The Masonic Family Cares is a new program that will help facilitate connections between lodges, chapters, youth organizations and the Masonic brothers and sisters in their communities. Interested lodges/chapters can contact the Masonic Home to inquire about establishing relationships with Masonic brothers, widows or O.E.S. members in their area who would enjoy visiting with a fellow Masonic member.

This program is a great opportunity to connect with those members within your communities who might not be able to attend lodge, or a widow who would benefit from seeing a friendly face. If your lodge is already participating and doing these great works within your community, please share your stories with us. If you are trying to find ways to reach out to those members amongst you, please contact the Masonic Home of Missouri and we will assist you in locating these Masonic members within your community.

See on the next page how some of your brothers are working the Masonic Family Cares program in their communities.

MASONIC FAMILY CARES

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Brothers Care for Their Own and Others, Showing Faith & Charity Through

Actions of Brotherly LoveRichland Lodge No. 385 & Waynesville Lodge No. 375

Richland Lodge No. 385 and Waynesville Lodge No. 375 took time at Christmas to visit their Masonic Widows and bring them baskets filled with all sorts of goodies. Along with those baskets they brought tool boxes with them so they could help repair items for the widows.

However, it’s not only at Christmas they extend these gestures of kindness. A representative of Waynesville Lodge No. 375 takes time each Sunday to visit with one widow of their lodge; Steve Eberharter said, “It really isn’t the holidays when they need a visit it is the rest of the time that seems to lag.”

In addition to visiting, Richland Lodge Brothers have built a small house for a widow who needed a dry place to store her wood and they help brethren in there lodge with yard work and repairs as individuals need it. Mike Wallace said, “The other night we passed the hat to get

“They just appreciate you stopping in to talk!” Paul Herd- Richland Lodge No. 385

“We do what we do because that is who we are, not for recognition that is why we don’t have a lot of pictures. My charity comes from God and this is what he wants us to do!” Mike Wallace, Past Master- Richland Lodge No. 385

money together so a Brother from the lodge could bury his dad.” He also remarked, “If our lodge is presented with a need from someone who ever it may be we step up to the challenge.”

Richland Lodge No. 385 adopted a gentleman from Placid County Group Home. They contributed $500.00 to purchase the gentleman’s hearing aids and to help with whatever other needs may arise.

Looking out for one another is part of Masonic Family Cares. Sometimes it’s hard to ask for a helping hand around the house, in the yard, or admitting we need someone to take us to the gorcery store because we can no longer drive ourselves. Richland and Waynesville Lodges are true examples of Masonry connecting to their Masonic families.

Creating-A-Partnership

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Creating-A-Partnership (CAP) is a matching funds program supported by the Masonic Home of Missouri, partnering with Lodges/Chapters up to $2,500 per lodge/chapter per MHM fiscal year. (CAP is based on fiscal year July 1st to June 30th.)

Individual Child/ChildrenLodges and Chapters can work within their community to identify a child or children in need (i.e. through schools or local community organizations/families). Assistance can help to provide clothing, basic school supplies, coats, shoes, hats and gloves, hygiene items, eye glasses, dental work, etc.

Project-BasedLodges and Chapters can identify projects within their communities through charitable or other non-profit organizations, such as schools.

Recipients of the CAP Project-Based funds must be a 501 (c) (3) public charitable organization, as defined by the IRS, or public entities such as school districts.

An example of a project that may qualify is the backpack food programs found in communities statewide.

Matching funds must go toward the purchase of a specific item(s). The Masonic Home will not match funds for general operating expenses.

Find on the next page what your brothers and sisters are contibuting to this program in their towns.

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Centralia Lodge No. 59 & Centralia Chapter No. 195 Partner with Masonic Home bringing $1,966.00

in Support to Children in Centralia SchoolsSister Lori Benson and Brother Phil Wolfolk contacted Centralia’s Elementary, Intermediate, Middle and High School counselors on behalf of Centralia Lodge No. 59 and Centralia Chapter No. 195 to explain the Creating-A-Partnership Program (CAP) and to find out how many children were in need in Centrailia’s schools. The counselors worked with the representatives, putting the word out to teachers about this great program. Within two weeks they received lists of items needed.

Sara Snodderley was present the day WB Brian Maenner, Brother James Benson, and Sister Tammy Fishback delivered all coats, clothes and shoes to the schools.Centralia Lodge and Chapter each donated $491.50 totaling $983.00 for their portion toward CAP. The Masonic Home of Missouri approved the items needed and matched the remaining $983.00.

Emily Riddle, (pictured top left with Sister Tammy) Counselor for Centralia Elementary shared, “When a child receives these items they look at you with such wonder and exclaim, I get to keep these? I promise I will take extra care of them. The children are truly grateful.”

At a later date, Brother James Benson, his wife, Sister Lori, and Worthy Matron Esther Daughenbaugh, representing Centralia Lodge and Chapter presented a check for $1,966.00 to Superintendant Darin Ford at the 2012 Courtwarming basketball game. The check represented supplies and clothing purchased for children in the community.

The Creating-A-Partnership Program allows Brothers and Sisters to reach out into their communities, showing compassion and responsibility to their towns. Helping our youth gives them the glimmer of hope for a brighter future. The Masonic Home of Missouri is proud to partner with Missouri’s lodges and chapters, allowing them to be a beacon of hope to those less fortunate right in the heart of their neighborhood.

“When a child receives these items they look at you with such wonder and exclaim, “I get to keep these? I promise I will take extra care of them.” Emily Riddle- Centralia Elementary

FFA Scholarships and Widow ParticipationCooper Lodge No. 36 and Landmark Lodge No. 356

Cooper Lodge and Landmark Lodge have teamed up to raise money for 10 FFA students who are going to Washington D.C. to a leadership conference in June. Two of those young men are Masons. In order to help raise the money, Cooper and Landmark Lodges hosted a Chili Dinner and Silent Auction on Saturday, March 3rd.

In addition to the benefit, the lodges mailed tickets to their widows for a free dinner that included a letter letting their widows know about an upcoming widows luncheon to be held at their lodge by the Masonic Home of Missouri, and to tell their widows that they care about them. Cooper and Landmark Lodges combined Creating-A-Partnership and Masonic Family Cares into one great night of compassion and charity.

Worthy Matron Esther Daughenbaugh, Brother James Benson present a check to Superintendant Darin Ford, at 2012 Centralia Courtwarming basketball game. WB Brian Maenner, presenting coats,

clothing and shoes to Stacey Million, Counselor at Centralia Intermediate.

Your Masonic Home Board of Directors recently held their annual board retreat. If you follow current events, you have heard of recent cases of corporate board retreats “gone wild” where greed and poor judgment led to inappropriate use of funds. I assure you that your MHM Board of Director’s retreat was nothing like those. The MHM retreat was held in conjunction with a regular board meeting and began on a Friday night in the back room of a Columbia hotel. The retreat continued on Saturday at the Masonic Complex following the conclusion of the board meeting. One main focus of the retreat was a board self-evaluation. Members filled out an anonymous survey which was then sent to the MHM Executive Director for compilation. This is a process that I had seen used before on a volunteer board that I served on. It provides an opportunity for boards to evaluate their efforts and to improve the way they function. The survey asked probing questions covering a variety of topics including how well the existing board structure works; board member knowledge of bylaws and policies, the committee process (including committee leadership development), the board/executive director relationship, board confidence with our management team, the process of policy making and the openness and opportunity for dialogue during board meetings. At the retreat, the board discussed each question (and the responses given) in detail and found some areas of where we are doing well along with some areas where we can improve. We will be expanding our new board member orientation process, adding an education piece to our monthly agenda when time allows, and formalizing our Executive Director’s annual evaluation process. Your Masonic Home of Missouri Board of Directors is committed to being good stewards of your current and past generosity, providing for our Missouri Brothers and Sisters that are in need. The extra time spent by the board during this retreat, working to improve our knowledge base about the MHM and its processes is an example of this commitment. On another note, I recently attended a district meeting of OES Worthy Grand Matron Gloria Chaney. I was given an opportunity to speak about the Masonic Home programs. Afterwards, I was approached by one of the attendees who knew a member of the Missouri OES that was in need of assistance. She did not feel that this Sister would qualify for assistance from the MHM due to her living in another state where she had moved to be near her family. I assured her that if this Missouri OES Sister was eligible, she could quality for assistance through the MHM Outreach Program no matter where she lived. Your Masonic Home is helping eligible Brothers and Sisters throughout the United States. So as I close, please remember that your Masonic Home is truly where you are!

Fraternally yours,

David L. Ramsey, Deputy Grand MasterPresident of the Board of DirectorsMasonic Home of Missouri“We are where you are!”

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NOTES from the BOARD PRESIDENT

Donor Profile

Dan StehlyWB Stehly was born in St. Louis, Missouri, in 1950. After graduation from High School in Warrenton, he attended the University of Missouri in Rolla, attaining a BS in Mechanical Engineering in 1972 and a Masters inMechanical Engineering in 1975.

After college Dan served in the Navy with the Civil Engineer Corps and Seabees. His last deployment was in Afghanistan and Iraq where he served as Commanding Officer over the Seabees from 2009 to 2010. After 25years of service to his country, Dan retired as Captain on March 7, 2011.

In 1990 Dan met Ellen Gayle while in the Navy where she served as well. They married in 1991. They had two daughters and were later blessed with four grandchildren with one more on the way.

June 30, 2007, Brother Stehly was raised to the degree of Master Mason in Carthage Lodge No. 197 and isserving as Worshipful Master. Dan is also a member of the Lodge of Research.

Currently, Dan works as Maintenance Manager for Dyno Nobels Carthage Plant where he has been employed since 1998.

In his spare time Dan enjoys making clocks and wood working.

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Masonic Home of Missouri 6033 Masonic Drive, Suite A Columbia, MO 65202 PHONE: 573-814-4663 TOLL FREE: 800-434-9804 FAX: 573-814-4660

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