2019-08-15T17:06:40-05:00 2018-10-31 910189318 MOSS ADAMS LLP 3121 WEST MARCH LANE SUITE 100 STOCKTON CA 95219 990 2017-11-01 941266937 CALIFORNIA MASONIC MEMORIAL TEMPLE CALI 4157767000 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 THOMAS BOYER COO/CFO 4157767000 2019-08-09 1 TRACY PAGLIA P00366884 2099556100 2019-08-09 12.129.4.210 2019-08-09 12:47:09 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 BE861C6778D90A5D3E7861ABDDE45BE6309F51A4 2017 2019-02-21 02:37:17Z WILLIAM J BRAY III 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 5800865 0 X WWW.FREEMASON.ORG X 1954 CA TO OPERATE EXCLUSIVELY AS A SUPPORTING ORGANIZATION OF THE CALIFORNIA MASONIC FOUNDATION. 8 7 0 6 637227 0 71976 74726 1916416 2007326 663035 339726 15148 0 2666575 2421778 0 0 0 0 375243 374558 0 0 21728 1525902 1623063 1901145 1997621 765430 424157 10632643 11462043 947996 1624393 9684647 9837650 TO OPERATE EXCLUSIVELY FOR CHARITABLE OR EDUCATIONAL PURPOSES AS A SUPPORTING ORGANIZATION AND FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF, THE CALIFORNIA MASONIC FOUNDATION, A CALIFORNIA NON PROFIT PUBLIC BENEFIT CORPORATION. 0 0 1590070 0 93115 CALIFORNIA MASONIC TEMPLE OPERATES EXCLUSIVELY AS A SUPPORTING ORGANIZATION AND FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF, THE CALIFORNIA MASONIC FOUNDATION, A CALIFORNIA NON PROFIT ORGANIZATION. ANY EXCESS OF CALIFORNIA MASONIC TEMPLE INCOME, LESS OPERATING EXPENSES AND RESERVES, IS TRANSFERRED TO THE FOUNDATION AT THE END OF EACH FISCAL YEAR. 1590070 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 5 0 1 0 1 1 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X MARIBEL PASAMIC 4152929126 1111 CALIFORNIA ST SAN FRANCISCO CA 94108 WILLIAM J BRAY III CHAIRMAN AND PRESIDENT 1.00 X X 0 0 0 ERYC K BRANHAM TRUSTEE 1.00 1.00 X 0 0 0 MARK E PRESSEY TRUSTEE 1.00 1.00 X 0 0 0 ALEXANDER J TEODORO TRUSTEE 1.00 1.00 X 0 0 0 ROBERT A WHITFIELD TRUSTEE 1.00 1.00 X 0 0 0 JOHN E TRAUNER TRUSTEE 1.00 1.00 X 0 0 0 STUART A WRIGHT TRUSTEE (THRU 11/15/17) 1.00 2.00 X 0 0 0 ARTHUR L SALAZAR JR TREASURER 1.00 5.00 X 0 0 0 ALLAN L CASALOU VICE PRESIDENT AND SECRETARY 7.50 32.50 X 0 297754 29763 THOMAS BOYER CHIEF FINANCIAL OFFICER 1.60 38.40 X 0 269866 51185 ANDREW D CAMERON GENERAL COUNCEL 1.20 38.80 X 0 220042 50677 0 787662 131625 0 0 1 0 SECURITAS SECURITY SERVICES USA INC 1055 WILSHIRE BLVD 1600 LOS ANGELES CA 90017 BUILDING SECURITY SERVICES 217427 1 65852 8874 74726 RENTAL OF FACILITIES 532000 2007326 93115 620597 1293614 2007326 88016 16630 71386 3630797 3379087 251710 251710 251710 2421778 93115 637227 1616710 X 86766 13135 73631 211211 122026 79674 9511 17260 9504 7110 646 41135 20526 19453 1156 18186 8430 9152 604 2594 2594 23571 23571 26981 26981 294411 241744 49515 3152 179293 132273 42553 4467 1725 800 925 447770 446284 1486 9933 3280 5406 1247 49880 49880 278143 275893 2250 286053 286053 22709 3141 18623 945 1997621 1590070 385823 21728 190245 103369 33745 29996 67768 127206 54202 508919 152594 123244 21790270 16692819 3818055 5097451 5320945 4307265 938056 1009043 57033 155550 10632643 11462043 115901 261970 665115 665115 166980 697308 947996 1624393 X 9684647 9837650 9684647 9837650 10632643 11462043 424157 -271154 0 X 0 1 X 1 0 X X 1 CA MASONIC FOUNDATION 237013074 7 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 734304 734304 16959770 14151795 2807975 1166459 1114478 51981 2929737 1426546 1503191 5097451 ALTERNATIVE INVESTMENTS 1009043 F 1009043 ADVANCE DEPOSITS 74670 UNSECURED PAYABLE TO RELATED PARTY 508919 DUE TO RELATED ENTITIES 113719 697308 X PART X, LINE 2: IN JULY 2006, THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ISSUED ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, "INCOME TAXES," ("ASC 740") WHICH CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING A MINIMUM PROBABILITY THRESHOLD THAT A TAX POSITION MUST MEET BEFORE A FINANCIAL STATEMENT BENEFIT IS RECOGNIZED. THE MINIMUM THRESHOLD IS DEFINED IN ASC 740 AS A TAX POSITION THAT IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. 0 0 0 0 0 0 0 0 0 ALLAN L CASALOU VICE PRESIDENT AND SECRETARY 0 293987 0 0 0 3767 0 20281 0 9482 0 327517 0 0 THOMAS BOYER CHIEF FINANCIAL OFFICER 0 263866 0 0 0 6000 0 27265 0 23920 0 321051 0 0 ANDREW D CAMERON GENERAL COUNCEL 0 214042 0 0 0 6000 0 14675 0 36002 0 270719 0 0 SCHEDULE J, PART I, LINE 3 THE TEMPLE RELIED ON A RELATED ORGANIZATION, GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA, TO ESTABLISH THE COMPENSATION AND BENEFITS OF THE TOP MANAGEMENT OFFICIAL USING ONE OR MORE OF THE METHODS DESCRIBED IN SCHEDULE J, PART I, LINE 3. GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA CONTROLLING PARENT PURCHASE OF NOB HILL ASSET X 665115 665115 0 1 1 665115 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE MEMBER, CALIFORNIA MASONIC FOUNDATION, A SECTION 501(C)(3) CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION. THE EARNINGS, IF ANY, OF THE CALIFORNIA MASONIC MEMORIAL TEMPLE ARE TRANSFERRED TO THE CALIFORNIA MASONIC FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B THE SENIOR ACCOUNTANTS PREPARE THE FORM 990 SUPPORTING SCHEDULES/DATA, THEN THE CONTROLLER REVIEWS THE SCHEDULES/DATA AND SUBMITS TO THE TAX CONSULTANT FOR PREPARATION OF THE FORM 990. THE TAX CONSULTANT SUBMITS THE COMPLETED 990 TO THE CONTROLLER AND CFO FOR REVIEW AND APPROVAL. CFO AND TAX CONSULTANT PRESENTED THE FORM 990 TO THE AUDIT COMMITTEE FOR FINAL APPROVAL. THE FORM IS THEN POSTED TO AN INTERNAL WEBSITE ACCESSIBLE TO ALL VOTING MEMBERS OF THE BOARD. ONCE APPROVED, THE CFO SIGNS THE FORM 990 AND FILES WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C AS REQUIRED, ANNUALLY, EACH MEMBER OF THE BOARD EXECUTES AND SIGNS A CONFLICT OF INTEREST DISCLOSURE STATEMENT. IN THIS STATEMENT, THE BOARD AND THE BOARD LEVEL COMMITTEE DISCLOSES KNOWN, EXISTING, POTENTIAL AND POSSIBLE CONFLICTS OF INTEREST. IF NO SUCH INTERESTS OR ACTIVITIES EXIST, THE PARTY WRITES THE WORD "NONE" IN THE SPACE PROVIDED. IN ADDITION, THESE STATEMENTS ARE UPDATED WHEN AN INTERESTED PARTY SUBSEQUENTLY BECOMES A MATTER OF BOARD ACTION. THE INTERESTED PARTY DISCLOSES THE CIRCUMSTANCES TO THE PRESIDENT OF THE BOARD OF DIRECTORS. IN THE EVENT THE INTERESTED PARTY IN QUESTION IS THE PRESIDENT OF THE BOARD, THE POTENTIAL CONFLICT IS DISCLOSED TO THE FULL BOARD. THE CONFLICT OF INTEREST DISCLOSURE STATEMENT FOR BOARD AND NON-BOARD COMMITTEE MEMBERS IS SUBMITTED TO THE PRESIDENT OF THE BOARD FOR REVIEW. THE PLANS FOR MITIGATION OF ANY CONFLICT RELATING TO BOARD MEMBERS OR NON-BOARD COMMITTEE MEMBERS ARE PRESENTED BY THE PRESIDENT TO THE BOARD AND THE GRAND MASTER. FOLLOWING THEIR REVIEW, ALL CONFLICT OF INTEREST DISCLOSURE STATEMENTS ARE KEPT ON FILE WITH THE GRAND SECRETARY. FORM 990, PART VI, SECTION B, LINE 15 PROCESS FOR DETERMINING COMPENSATION IN ACCORDANCE WITH IRS INSTRUCTIONS, FORM 990, PART VI, LINES 15A AND 15B HAVE BEEN CHECKED "NO" AS THE ORGANIZATION DOES NOT HAVE PAID EMPLOYEES. IN ADDITION, ALL COMPENSATION PAID TO THE CFO AND SECRETARY IS PAID BY A RELATED ORGANIZATION AND IS NOT DETERMINED BY THIS ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE AUDITED FINANCIAL STATEMENTS, GOVERNING/ORGANIZING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE AT THE CORPORATE OFFICE. FORM 990, PART IX, LINE 11G SECURITY, JANITORIAL, AND OTHER: PROGRAM SERVICE EXPENSES 241,744. MANAGEMENT AND GENERAL EXPENSES 49,515. FUNDRAISING EXPENSES 3,152. TOTAL EXPENSES 294,411. GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 940487790 FRATERNAL ORGANIZATION CA 501(C)(10) N/A 0 MASONIC HOMES OF CALIFORNIA 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 941156564 CONTINUING CARE AND RETIREMENT ACTIVITY CA 501(C)(3) LINE 7 GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA 0 CALIFORNIA MASONIC FOUNDATION 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 237013074 A CHARITABLE FOUNDATION SUPPORTING EDUCATIONAL AND COMMUNITY-BASED PROGRAMS CA 501(C)(3) LINE 7 GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA 1 ACACIA CREEK A MASONIC SENIOR LIVING COMMUNITY AT UNION CITY 34400 MISSION BLVD UNION CITY CA 94587 204688615 CONTINUING CARE AND RETIREMENT ACTIVITY CA 501(C)(3) LINE 10 MASONIC HOMES OF CALIFORNIA 0 NOB HILL MASONIC CENTER INC 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 611511651 OPERATION OF MASONIC TEMPLE PARKING FACILITY CA N/A C 1 1 0 1 1 1 0 0 0 0 1 0 0 0 0 1 1 1 1 0 NOB HILL MASONIC CENTER A 637227 BOOK/ACTUAL VALUE CALIFORNIA MASONIC FOUNDATION C 65852 BOOK/ACTUAL VALUE NOB HILL MASONIC CENTER D 508919 BOOK/ACTUAL VALUE GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA E 665115 BOOK/ACTUAL VALUE NOB HILL MASONIC CENTER J 183232 BOOK/ACTUAL VALUE GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA J 61232 BOOK/ACTUAL VALUE GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA O 377795 BOOK/ACTUAL VALUE NOB HILL MASONIC CENTER Q 437196 BOOK/ACTUAL VALUE