2024-01-17T11:22:41-07:00 2021-12-31 990 2021-01-01 981103828 INDEPENDENT ORDER OF FORESTERS GROUP RETURN INDE 4164293000 789 Don Mills Road Floor 22 Toronto Ontario CA M3C1T9 Rene Zanin Global Chief Legal Officer 4163717008 2022-09-28 1 11 1 AAL2 X 2021 2023-04-26 12:10:37Z INDEPENDENT ORDER OF FORESTERS GROUP RETURN 789 Don Mills Road 22nd Floor Toronto Toronto CA M3C1T9 1527472 1 1 1783 X www.foresters.com X Fraternal Benefit Society 2012 CA The Independent Order of Foresters (Foresters) is a fraternal benefit society that provides financial services products and unique benefits to its members and their families. Through its member-governed Branch network, Foresters members are provided opportunities to organize and participate in local volunteer activities and fun member events. Within this model of community service, Foresters lives its purpose of enhancing the well-being of its members, their families and their local communities. The Granting program in 2021 saw a decrease in the number of member engagement across the entire Membership base, and across all three regions in the U.S. because of Covid-19. In particular, the 2021 program year granted $1,271,108 to local volunteer, fun family activities, Foresters Care and Branch Matching and Fraternal Funding programs. A total of 1,181 activities were held across the U.S., engaging nearly 9,948 members and their families in delivering Foresters purpose. 6 6 0 267 0 0 2206000 1525900 0 0 0 0 2080 1572 2208080 1527472 1367968 1271108 0 0 0 0 0 0 0 47 0 1368015 1271108 840065 256364 3647551 3903915 0 0 3647551 3903915 X Foresters offer quality life insurance products, unique member benefits and inspiring community activities to fulfill its purpose of improving the overall well-being of its members and their communities. Within the Branch system, the fraternal benefits are delivered at the local level through local involvement programming. In large part, this is done through Foresters Community Grants, which allows members to apply for funds to organize local activities that make a difference in their communities. The main objective of the Granting program is to engage members in Foresters purpose of enhancing the well-being of families and communities by funding local community volunteer and fun family activities. 0 0 692053 692053 Community Volunteer Activities (CV): Each of the 35 U.S. Branches allocates funds towards local volunteer activities that make a difference in member communities, referred to as Community Volunteer (CV) activities. In 2021, there were a total of 385 CV events across the U.S., receiving $692,053 in Branch funding, which engaged thousands of local members in volunteerism and community service. These activities all served a real need in local communities and /or supported charitable organizations such as local schools, shelters and children's hospitals. A few examples of Community Volunteer activities include: building and cleaning playgrounds, creating care kits for shelters, cooking meals at senior residences and running arts and crafts activities for families staying in children's hospitals. The impact of these activities extends beyond our members and exemplifies Foresters commitment to its purpose of serving local communities. 392211 392211 Fun Family Activities (FF): Foresters also gives its members the opportunity to apply for funding through their local Branches to organize or participate in Fun Family activities with the goal of creating family time, which is another way Foresters contributes to building stronger families and communities. In 2021, 124 Fun Family (FF) activities were held across the US, providing families with the opportunity to spend quality time together at amusement parks, movies, zoos etc. Foresters allocated $392,211 in funding, which resulted in thousands of members engaged in Foresters purpose. 113954 113954 In 2021 Foresters introduced the Foresters Care grant. This benefit allows members to enjoy the full experience of preparing, organizing, and executing their meaningful volunteering activities to help make a difference in their local communities. Foresters Care leverages the power and potential of social media so members can share their success stories and motivate each other to get involved in Foresters member benefits, helping those in need. In 2021, Foresters allocated $113,954 in funding to this program in the US. The resulted in thousands of members engaged in the Foresters purpose. 72890 72890 With the Legacy program now closed, in 2021, the Branch Matching and Fraternal Funding program was introduced. The objective of the Branch Matching Program is to provide annual funding to Branch Councils allowing them to organize activities to help local communities in need. The objective of the Fraternal Funding Program is to provide annual funding at a Regional level to support the ability to connect and socialize with other members within their Region. In 2021, Foresters allocated $13,071 in funding to the Branch Matching - Fraternal Funding program across the three US regions. The remaining balance of $59,819 from the closed Legacy Program-Purple Cross was donated to charity. 72890 72890 0 1271108 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 X 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 1 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 0 0 0 X Independent Order of Foresters Independent Order of Foresters 6479881408 789 Don Mills Road Floor 22 Attn - Denzil Mckenzie Toronto Ontario CA M3C1T9 X X Linda Foster Regional President, Central US Region 1 0 X 0 0 0 Susan Panepinto Regional Vice President, Central US Region 1 0 X 0 0 0 Philip Kelsey Regional President, Eastern US Region 1 0 X 0 0 0 Constance Mullen Regional Vice President, Eastern US Region 1 0 X 0 0 0 Debbie McMillen Regional President, Western US Region 1 0 X 0 0 0 Gwendolyn Hicks Regional Vice President, Western Region 1 0 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1525900 0 0 0 1525900 0 0 0 0 0 0 Interest Revenue 525920 1572 1572 0 0 0 0 0 0 1572 1527472 1572 0 0 1271108 1271108 0 0 0 3627504 3891905 20047 12010 3647551 3903915 0 0 X 3647551 3903915 0 0 3647551 3903915 3647551 3903915 256364 0 0 0 0 0 X 0 0 0 1 Community Volunteer (CV): Each of the 35 U.S. Branches allocates funds towards local volunteer activities that make a difference in member communities, referred to as Community Volunteer (CV) activities. In 2021, there were a total of 385 CV events across the U.S., receiving $692,053 in Branch funding, which engaged thousands of local members in volunteerism and community service. These activities all served a real need in local communities and / or supported charitable organizations such as local schools, shelters and children's hospitals. A few examples of Community Volunteer activities include: building and cleaning playgrounds, creating care kits for shelters, cooking meals at senior residences and running arts and crafts activities for families staying in children's hospitals. The impact of these activities extends beyond our members and exemplifies Foresters commitment to its purpose of serving local communities. 385 692053 0 Fun Family (FF): Foresters also gives its members the opportunity to apply for funding through their local Branches to organize or participate in Fun Family activities with the goal of creating family time, which is another way Foresters contributes to building stronger families and communities. In 2021, 124 Fun Family (FF) activities were held across the US, providing families with the opportunity to spend quality time together at amusement parks, movies, zoos etc. Foresters allocated $392,211 in funding, which resulted in thousands of members engaged in Foresters purpose. 124 392211 0 Branch Matching-Fraternal Funding/Purple Cross: With the Legacy program now closed, in 2021, the Branch Matching and Fraternal Funding program was introduced. The objective of the Branch Matching Program is to provide annual funding to Branch Councils allowing them to organize activities to help local communities in need. The objective of the Fraternal Funding Program is to provide annual funding at a Regional level to support the ability to connect and socialize with other members within their Region. In 2021, Foresters allocated $13,071 in funding to the Branch Matching - Fraternal Funding program across the three US regions. The remaining balance of $59,819 from the closed Legacy Program-Purple Cross was donated to charity. 30 72890 0 Foresters Care grants: In 2021 Foresters introduced the Foresters Care grant. This benefit allows members to enjoy the full experience of preparing, organizing, and executing their meaningful volunteering activities to help make a difference in their local communities. Foresters Care leverages the power and potential of social media so members can share their success stories and motivate each other to get involved in Foresters member benefits, helping those in need. In 2021, Foresters allocated $113,953 in funding to this program in the US. The resulted in thousands of members engaged in the Foresters purpose. 642 113953 0 Schedule I, Part I, Line 2 Procedures for monitoring the use of grant funds in the United States: The Foresters Community Grants Program has a regular audit process in place to monitor the use of grant funds received by member applicants. Members who have submitted and awarded a grant funds are informed a report is required after the local activity has taken place; this report is to ensure the member has used the awarded funds as approved. The member will include receipts as part of the post activity report. Foresters Grants Team monitors all post activity reports and if the report or receipts are not provided or deviate from the original approved use of funds an audit of expenditures and delivery to recipient, benefiting organization, will take place. Members are requested to keep receipt for audit purposes. When an audit is conducted, Foresters Grants Team reviews all receipts against reported expenses and cash outlays. Where discrepancies are found, the Grants team requests further information and clarification from the member and or benefitting organization and a pass, conditional pass or fail is scored based on the established process. Audits that score a fail or "non-compliant" will result in the member applicant being suspended for a period of time from attending activities and applying for grants. In addition to auditing individual grants, Internal Audit also performs an annual audit on the banking elements of the Granting program to ensure that the internal controls and processes are in place and to validate the reports that have been provided to the Trustees. As the program evolves, internal financial processes will continue to be revisited and refined to maintain this objective. There are also a number of measures built into the process to ensure program accountability. Foresters maintains a reporting process to monitor the use of granting funds with several different reports issued at various intervals, each geared at specific Foresters stakeholders: Monthly Branch Reports - Summary and detailed reports on each grant (approved, pending, cancelled) at the Branch level provided to member leaders (those involved in Foresters Governance system). Regional Reports - Summary and detailed reports on each grant (approved, pending, cancelled) at the Regional level provided to elected Regional officers. Executive Leadership Team (ELT) Report - A high-level summary of engagement numbers and program metrics including applications received, funds granted and planned activity attendance numbers. Quarterly Report to the Board - A memo outlining the important program activities over the quarter including a break-down of program metrics, activity trends, important issues related to the program and upcoming changes and enhancements. Bi-Annually Report to the Trustees - Twice a year granting funding reports are provided to the Trustees detailing the Granting program receipts and payments on the in-trust bank accounts. Form 990, Part I, Line 1 The Independent Order of Foresters (Foresters) is a fraternal benefit society that provides financial services products and unique benefits to its members and their families. Through its member-governed Branch network, Foresters members are provided opportunities to organize and participate in local volunteer activities and fun member events. Within this model of community service, Foresters lives its purpose of enhancing the well-being of its members, their families and their local communities. All members belong to Foresters Branch network, the core of Foresters Purpose. This member-governed organization system focuses efforts where they are needed most - on Foresters members and their communities. Today, the United States Branch of The Independent Order of Foresters (Foresters U.S. Branch) has thirty-five (35) Branches distributed between three (3) Regions. When a member joins Foresters, they become a member of their local Branch. As a Branch member, Foresters members are eligible to vote and hold office on the Branch Council. Foresters established Member Network directly engages members in Foresters purpose. The Member Network provides ways for members to be actively involved with Foresters in their local communities and or taking on roles within Foresters Governance structure. It allows members to choose their own level of involvement, at their own pace - resulting in a more meaningful member experience. Foresters Community Grants Program is one of the primary means by which Foresters delivers on the Foresters Purpose. Members are encouraged to organize and attend "Community Volunteer" activities, care for their community with a Foresters Care grant and "Fun Family" events in their local areas to support local organizations and initiatives. Funding for the Granting program is held centrally in legal Trust accounts on a per-country basis, created in 2012. These accounts manage the finances and fraternal activities of the U.S. Branch and remain under the stewardship of the Member Network for regulatory purposes. Once every two years, the elected Regional President(s) and Vice President(s) are duly appointed as Trustees for the respective Trust Accounts. In this role, the Regional Presidents and Vice Presidents are responsible for overseeing the administration and payment of the Trust Account and act as signatories for the Trust. Foresters U.S. Branch receives all funding from Foresters, its parent organization, with funds administered through the Trust. The role of the Regions is to oversee the allocation of funds to Branches and to distribute them amongst Branches in a way that engages the most members, thus maximizing the positive impact of their work on communities. Branches are responsible for overseeing the Foresters Community Grants program at the local level by allocating the funds that allow members to organize, lead and participate in volunteer and family activities. As such, the Branches have a lead role in delivering Foresters purpose by supporting local activities that make a lasting and meaningful impact on their communities. The Granting program in 2021 saw a decrease in the number of member engagement across the entire Membership base, and across all three regions in the U.S. because of Covid-19. In particular, the 2021 program year granted $1,271,108 to local volunteer, fun family activities, Foresters Care and Branch Matching and Fraternal Funding programs. A total of 1,181 activities were held across the U.S., engaging nearly 9,948 members and their families in delivering Foresters purpose. Form 990, Part III, Line 1 Briefly describe the organization's mission: Foresters offer quality life insurance products, unique member benefits and inspiring community activities to fulfill its purpose of improving the overall well-being of its members and their communities. Within the Branch system, the fraternal benefits are delivered at the local level through local involvement programming. In large part, this is done through Foresters Community Grants, which allows members to apply for funds to organize local activities that make a difference in their communities. The main objective of the Granting program is to engage members in Foresters purpose of enhancing the well-being of families and communities by funding local community volunteer and fun family activities. Form 990, Part III, Line 4a Question 4a: Code: 501(c) (8) Expenses: $692,053 Community Volunteer Activities (CV) Each of the 35 U.S. Branches allocates funds towards local volunteer activities that make a difference in member communities, referred to as Community Volunteer (CV) activities. In 2021, there were a total of 385 CV events across the U.S., receiving $692,053 in Branch funding, which engaged thousands of local members in volunteerism and community service. These activities all served a real need in local communities and / or supported charitable organizations such as local schools, shelters and children's hospitals. A few examples of Community Volunteer activities include: building and cleaning playgrounds, creating care kits for shelters, cooking meals at senior residences and running arts and crafts activities for families staying in children's hospitals. The impact of these activities extends beyond our members and exemplifies Foresters commitment to its purpose of serving local communities. Form 990, Part III, Line 4b Question 4b: Code: 501(c) (8) Expenses: $392,211 - Fun Family Activities (FF): Foresters also gives its members the opportunity to apply for funding through their local Branches to organize or participate in Fun Family activities with the goal of creating family time, which is another way Foresters contributes to building stronger families and communities. In 2021, 124 Fun Family (FF) activities were held across the US, providing families with the opportunity to spend quality time together at amusement parks, movies, zoos etc. Foresters allocated $392,211 in funding, which resulted in thousands of members engaged in Foresters purpose. Form 990, Part III, Line 4c Question 4c: Code: 501(c) (8) Expenses: $113,954 - Foresters Care Grants: In 2021 Foresters introduced the Foresters Care grant. This benefit allows members to enjoy the full experience of preparing, organizing, and executing their meaningful volunteering activities to help make a difference in their local communities. Foresters Care leverages the power and potential of social media so members can share their success stories and motivate each other to get involved in Foresters member benefits, helping those in need. In 2021, Foresters allocated $113,954 in funding to this program in the US. The resulted in thousands of members engaged in the Foresters purpose. Form 990, Part III, Line 4d Question 4d: Code: 501(c) (8) Expenses: $72,890 - Branch Matching-Fraternal Funding: With the Legacy program now closed, in 2021, the Branch Matching and Fraternal Funding program was introduced. The objective of the Branch Matching Program is to provide annual funding to Branch Councils allowing them to organize activities to help local communities in need. The objective of the Fraternal Funding Program is to provide annual funding at a Regional level to support the ability to connect and socialize with other members within their Region. In 2021, Foresters allocated $13,071 in funding to the Branch Matching - Fraternal Funding program across the three US regions. The remaining balance of $59,819 from the closed Legacy Program-Purple Cross was donated to charity. Form 990, Part III, Line 4e Total program service expenses: $1,271,108 Form 990, Part IV, Line 34 Schedule R, Part IV - The Independent Order of Foresters (IOF) Group Return is the return for the 35 Branches and Regions ("Group Lodge System") of the IOF required lodge system required under IRS s.501(c)(8). As listed in the attachment for item H(b), the IOF, which files a related separate 990 as a Fraternal Benefit Society, owns several taxable US Subsidiaries, which are listed on Schedule R, Part IV. These Subsidiaries are not owned by those entities listed in the IOF Group Return. They are disclosed in answer to Part VI, Question 34 as related parties to the Group Lodge System. The Group Lodge System does no business with these corporate entities, it does not own or control any of these entities, nor does it interact with them in any way. Form 990, Part V, Line 3b Did the organization have unrelated business gross income of $1,000 or more during the year? No. As Branches of a Fraternal Benefit Society, the Foresters U.S. Branches themselves have no business ventures and therefore no business income. Form 990, Part V, Line 14b Question 14b: Did the organization receive any payments for indoor tanning services during the tax year? No. Foresters U.S. Branch did not receive any payments for indoor tanning services during the 2020 tax year. Form 990, Part VI, Section A, Line 1a Questions 1a: Enter the number of voting members of the governing body at the end of the tax year. If there are material differences in voting rights among members of the governing body, of if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O. Within the Foresters U.S. Branch Governance structure, Regional Officers are elected by their colleagues within the governing body to oversee local aspects of the Member Network. Following the bi-annual Regional Assembly, the elected Regional President(s) and Vice President(s) are duly appointed as Trustees for the respective Trust Accounts, which is used to fund local volunteer and fun family activities. At that time, Trustees sign a new Trust Agreement, which is formally adopted by the new Regional Councils. As Trustees, the Regional Presidents and Vice Presidents are responsible for overseeing the administration and payment of the Trust Account and act as signatories for the Trust. They serve in this role until the next Regional Council elections or until their removal as Regional President or Regional Vice President for any reason. Form 990, Part VI, Section A, Line 3 Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors, or trustees, or key employees to a management company or other person? Certain responsibilities associated with the Governance structure as well as the Granting program have been delegated to a range of Foresters employees. Administrative tasks associated with the execution of meetings including the circulation of meeting materials and minutes, financial reporting and documentation retention are performed by the Membership Department's Governance team. The delivery of the Granting program, including program guidelines, reviewing online applications, grant approvals, criteria assistance and coaching, payments administration and tracking, etc. are the duty of the Membership Operations team. Form 990, Part VI, Section A, Line 6 Did the organization have members or stockholders? Yes, as a Fraternal Benefit Society, Foresters U.S. Branch is a member-based organization Form 990, Part VI, Section A, Line 7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? Yes, Foresters U.S. Branch maintains a member-based elected form of leadership. Form 990, Part VI, Section A, Line 7b Are any governance decisions of the organization reserved to (or subject to approval by members, stockholders, or persons other than the governing body? Any decisions by Foresters U.S. Branch are subject to approval by the Foresters International Board of Directors in line with the Constitution. Form 990, Part VI, Section B, Line 11b Describe in Schedule O the process, if any, used by the organization to review this Form: This Form 990 was prepared by the Membership Department staff responsible for the management of Branch Trust Bank Accounts and the related Foresters Granting Program. This Form 990 was then reviewed by key Foresters executives, including the signatories on the US Trust Agreements and the US Branch Trust Bank Accounts. Finally, this Form 990 was shared electronically with the voting members of the governing body, providing them with oversight and the ability to provide comments and feedback. Form 990, Part VI, Section B, Line 12a Did the organization have a written conflict of interest policy? All members declaring themselves or nominated for an elected position within the Foresters U.S. Branch Governance structure are required to sign a Volunteer Code of Ethics declaration containing a clear conflict of interest policy. Officers are required to sign this form at the beginning of each term and adhere to the principles throughout their tenure. A number of mechanisms are in place to ensure adherence to the Volunteer Code of Ethics and the associated conflict of interest policy. Processes exist throughout all programs within Foresters U.S. Branch to ensure compliance to the Code and to facilitate the reporting of concerns, including a system of random and triggered audits. Form 990, Part VI, Section B, Line 12b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? All members declaring themselves or nominated for an elected position within the Foresters U.S. Branch Governance structure are required to sign a Volunteer Code of Ethics declaration containing a clear conflict of interest policy. Officers are required to sign this form at the beginning of each term and adhere to the principles throughout their tenure. A number of mechanisms are in place to ensure adherence to the Volunteer Code of Ethics and the associated conflict of interest policy. Processes exist throughout all programs within Foresters U.S. Branch to ensure compliance to the Code and to facilitate the reporting of concerns, including a system of random and triggered audits. Form 990, Part VI, Section B, Line 12c Did the organization regularly and consistently monitor and enforce compliance with the policy? All members declaring themselves or nominated for an elected position within the Foresters U.S. Branch Governance structure are required to sign a Volunteer Code of Ethics declaration containing a clear conflict of interest policy. Officers are required to sign this form at the beginning of each term and adhere to the principles throughout their tenure. A number of mechanisms are in place to ensure adherence to the Volunteer Code of Ethics and the associated conflict of interest policy. Processes exist throughout all programs within Foresters U.S. Branch to ensure compliance to the Code and to facilitate the reporting of concerns, including a system of random and triggered audits. Form 990, Part VI, Section C, Line 19 Describe in Schedule O whether (and if so, how), the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year. Foresters U.S. Branch makes all governing documents and our Code of Ethics (containing a conflict of interest policy) available to the public on Foresters.com in the "About Foresters" section under "Corporate Governance." U.S. Branch Group Return financial statements are contained within this Form 990, which is available upon request, as noted in 18 above. Form 990, Part VII, Section A, Line 1a Within Foresters U.S. Branch Governance structure there are two levels of Leadership - Region and Branch. Each Region may have up to 11 Officers, which form the Regional Council and each Branch up to 10 Officers which form the Branch Council. Foresters U.S. Branch Governance structure consists of 3 Regions and 35 Branches, resulting in a total of 383 possible elected Officers: Part VII Section A on the 990 form includes the names of the Regional Presidents and Vice Presidents, who are the appointed Trustees of the Trust Accounts. Listed below are the 267 Officers within Foresters U.S. Branch Governance structure as of December 31, 2021, including the 6 appointed Trustees. The Independent Order of Foresters (Parent) 789 Don Mills Road Toronto Ontario CA M3C1T9 980000680 Fraternal CA 501(c)8 N/A 0 Foresters Equity Services Inc 789 Don Mills Rd Toronto Ontario CA M3C1T9 330178144 Broker/Dealer CA The Independent Order of Foresters C 0 0 1 0 Foresters Financial Services Inc 789 Don Mills Rd Toronto Ontario CA M3C1T9 132608328 Broker/Dealer NY The Independent Order of Foresters C 0 0 1 0 Foresters Investment Management Company Inc 789 Don Mills Rd Toronto Ontario CA M3C1T9 136120357 Holding Company NY The Independent Order of Foresters C 0 0 1 0 Foresters Investor Services Inc 789 Don Mills Rd Toronto Ontario CA M3C1T9 132790515 Transfer Agent NY The Independent Order of Foresters C 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Schedule R, Part VI The Independent Order of Foresters (IOF) Group Return is the return for the 35 Branches and Regions ("Group Lodge System") of the IOF required lodge system required under IRS s.501(c)(8). As listed in the attachment for item H(b), the IOF, which files a separate 990 as a Fraternal Benefit Society, owns several taxable US Subsidiaries, which are listed on Schedule R, Part IV. These Subsidiaries are not owned by those entities listed in the IOF Group Return. They are disclosed in answer to Part VI, Question 34 as related parties to the Group Lodge System. The Group Lodge System does no business with these corporate entities, it does not own or control any of these entities, nor does it interact with them in any way. The filing was done via Form 990 Online and was rejected because "The Names and EINs in your affiliate list did not match what the IRS has on file". For each entry in the "Affiliate Listing" [Affiliate Listing], (Affiliate Listing is attached to Item H(b)), the combination of EIN, Name Control, and GEN (provided in Form 990), must match data in the e-file database. We have been trying since May 2021 to get through to the IRS to have this resolved however it has been a very difficult and challenging process especially since we are calling from Canada and the toll free number provided by the IRS does not work. We have written many letters regarding the issue but this avenue have been unsuccessful. Most recently, on January 4, 2024, we called the 267-941-1000 and was successful in speaking with someone however she was unable to provide me any details. We however went through the 38 Subordinate names listed and found out that one of them was not on the IRS record. Called back a week later and spoke with a different individual who said she was not comfortable releasing the information despite my faxing the POA. I couldn't understand why it was so difficult despite having faxed in the POA so she referred me to the Tax Exempt department and to the International Tax Payers Association. Again I was not able to get the information required for us to complete the filing. Will definitely have to speak with someone in the IRS in order for this to be resolve.