2017-08-03T18:24:03-05:00 2016-10-31 910189318 Moss Adams LLP 3121 W March Lane Suite 200 Stockton CA 95219 990 2015-11-01 940487790 Grand Lodge of Free and Accepted Masons of California GRAN 4157767000 1111 California St San Francisco CA 94108 Thomas Boyer CFO 4157767000 2017-07-11 1 Tracy Paglia P00366884 2099556100 2017-07-11 2015 2021-01-29 14:40:06Z John Heisner 1111 California St San Francisco CA 94108 10472070 0 0214 X http://www.freemason.org X fraternal organization 1936 CA A man who strives to improve himself can also improve his community and the world at large. This is the mission of the Masons of California. Through Masonic principles and tradition, we foster personal growth and improve the lives of others.Masonry in California is a relevant and respected organization - both inside and outside of the fraternity. We make a profound difference in the lives of our members and in California communities. We are engaged in the worldwide principles and fellowship of Freemasonry. 6 5 74 32 0 0 167500 409350 2474655 2702768 483286 534075 593583 211024 3719024 3857217 0 2939 0 0 1104041 1198087 0 0 0 2133479 2748087 3237520 3949113 481504 -91896 8999438 9733695 4818576 5073840 4180862 4659855 X A man who strives to improve himself can also improve his community and the world at large. This is the mission of the Masons of California. Through Masonic principles and tradition, we foster personal growth and improve the lives of others. Masonry in California is a relevant and respected organization - both inside and outside of the fraternity. We make a profound difference in the lives of our members and in California communities. We are engaged in the worldwide principles and fellowship of Freemasonry. 0 0 CURRENTLY, THERE ARE MORE THAN 330 LODGES THROUGHOUT CALIFORNIA WITH MORE THAN 50,000 MEMBERS. THE GRAND LODGE PROVIDES PROGRAMS, EDUCATION, TRAINING AND SUPPORT SERVICES TO THE LODGES, THEIR OFFICERS AND INDIVIDUAL MASONS. THESE SERVICES INCLUDE INSURANCE COVERAGE FOR LODGES, CERTIFICATION PROGRAMS FOR LODGE OFFICERS, MASONIC EDUCATION FOR MEMBERS, AND NUMEROUS OTHER SERVICES AND EDUCATION OPPORTUNITIES. THE GRAND LODGE ALSO PROVIDES DIRECT MONETARY SUPPORT IN THE FORM OF GRANTS TO AFFILIATED YOUTH ORGANIZATIONS, INCLUDING DEMOLAY, JOB'S DAUGHTERS AND RAINBOW GIRLS AND TO OTHER MASONIC ORGANIZATIONS AND INDIVIDUAL MASONS IN TIME OF NEED. FINALLY, THE GRAND LODGE PROVIDES SUPPORT, EDUCATION, AND ADMINISTRATIVE SERVICES TO ITS RELATED ENTITIES. 0 1 0 0 0 0 1 0 1 1 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 67 0 1 74 1 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X Maribel Pasamic 4152929126 1111 California St San Francisco CA 94108 Martin D Perry past Grand Master (thru 10/31/16) 1.00 X X 0 0 0 John R Heisner Grand Master 1.00 2.00 X X 0 0 0 Bruce R Galloway Deputy Grand Master 1.00 3.00 X 0 0 0 Stuart A Wright Senior Grand Warden 1.00 2.00 X 0 0 0 John E Trauner Junior Grand Warden 1.00 X 0 0 0 Arthur L Salazar Jr Grand Treasurer 1.00 5.00 X X 0 0 0 Allan L Casalou Grand Secretary 7.30 32.70 X X 265854 0 26473 Thomas J Boyer CHIEF FINANCIAL OFFICER 10.70 29.30 X 235834 0 51243 Michael Skaff Chief Operating Officer 3.20 36.80 X 213234 0 38825 Douglas Ismail CHIEF PHILANTHROPY OFFICER 0.10 39.90 X 221123 0 25053 Andrew Uehling Chief Human Resources Officer 2.30 37.70 X 182639 0 19955 Terry Mendez Thru 122015 CHIEF COMMUNICATION OFFICEr 7.80 32.20 X 158774 0 22073 BRENT MARKWOOD Director of Software Devel 40.00 X 170512 0 21102 BRAD COLBY thru 112015 Director OF Admin & Board 40.00 X 168164 0 21422 Khalil Sweidy Director of Financial Plan 40.00 X 166682 0 19544 Emily Limon VP Communications 40.00 X 137960 0 28364 Yolanda Wasniewski Business UNIT Controller 40.00 X 138723 0 27534 2059499 0 301588 17 0 1 0 Moss Adams LLP PO Box 748369 Los Angeles CA 90074 Audit Services 197920 Digitek PO Box 880430 San Francisco CA 94188 Printing Services 179160 Quad Graphics Inc PO Box 664840 Pittsburgh PA 15264 Mailing Services 132106 One Source Virtual 5601 N MacArthur Blvd Suite 100 Irving TX 75038 Payroll Services 130069 XO Communications Inc 105 Molloy Street Nashville TN 37201 Internet Services 119482 5 262600 146750 409350 Membership dues 900099 2029558 2029558 Warden's Retreat 900099 270007 270007 Registration Fees 900099 171660 171660 SECRETARIES RETREAT 900099 138840 138840 Lodge Mgmt Ldrshp DEV. 900099 7965 7965 84738 84738 2702768 413250 413250 6735678 6614853 120825 120825 120825 Reimb to manage Investments 900099 195488 195488 Miscellaneous Income 900099 15536 15536 211024 3857217 2702768 0 745099 2939 169928 816384 49307 102376 60092 21941 26840 8683 155391 148726 58200 61995 25784 64229 956141 102355 83597 development expense 634011 OFFICER & inspector exp 247717 RITUAL EXPENSE 70124 82353 3949113 781492 861085 1906791 1667573 74493 140634 665115 665115 888653 385310 2277145 1914667 219683 362478 3618451 4629464 371946 394463 472814 627573 8999438 9733695 1564689 1584817 1956597 2013350 1297290 1475673 4818576 5073840 X 3904279 4414352 276583 245503 4180862 4659855 8999438 9733695 -91896 39868 531021 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 28368 X used in lodge ceremonies 0 2200564 69146 98395 2171315 2283106 10548 93090 2200564 2225048 153855 95797 2283106 2005934 318018 98904 2225048 1904347 199359 97772 2005934 1.00000 0 0 184737 161834 22903 1910558 1640443 270115 181850 112390 69460 362478 DUE FROM RELATED ENTITIES 573814 inventory of fine arts 28368 OTHER ASSETS 25391 627573 Due to George Washington Memorial Fund 64992 ADVANCED DEPOSITS 8981 ASSETS HELD FOR LODGE LIFE MEMBERSHIP 1401700 1475673 Part III, Line 4: Grand Master Jewel and Altar Jewels Part V, Line 4: To support Masonic fraternal activities of California Masons. X X X X X 0 0 0 Allan L Casalou Grand Secretary 261414 0 0 0 4440 0 18718 0 7755 0 292327 0 0 0 Thomas J Boyer CHIEF FINANCIAL OFFICER 229834 0 0 0 6000 0 24464 0 26779 0 287077 0 0 0 Michael Skaff Chief Operating Officer 213234 0 0 0 0 0 19762 0 19063 0 252059 0 0 0 Douglas Ismail CHIEF PHILANTHROPY OFFICER 215123 0 0 0 6000 0 14666 0 10387 0 246176 0 0 0 Andrew Uehling Chief Human Resources Officer 182639 0 0 0 0 0 12200 0 7755 0 202594 0 0 0 Terry Mendez Thru 122015 CHIEF COMMUNICATION OFFICEr 158774 0 0 0 0 0 15605 0 6468 0 180847 0 0 0 BRENT MARKWOOD Director of Software Devel 170512 0 0 0 0 0 10358 0 10744 0 191614 0 0 0 BRAD COLBY thru 112015 Director OF Admin & Board 168164 0 0 0 0 0 12380 0 9042 0 189586 0 0 0 Khalil Sweidy Director of Financial Plan 166682 0 0 0 0 0 11789 0 7755 0 186226 0 0 0 Emily Limon VP Communications 137960 0 0 0 0 0 10018 0 18346 0 166324 0 0 0 Yolanda Wasniewski Business UNIT Controller 138723 0 0 0 0 0 9644 0 17890 0 166257 0 0 0 Form 990, Part VI, Section A, line 6 Voting members include Elective and appointive Grand Lodge Officers except the Grand Tiler and the Assistant Grand Tiler; Past Grand Officers; Masters, Senior Wardens and Junior Wardens of chartered Lodges; and Past Masters collectively of each chartered Lodge. Members of Grand Lodge shall meet in Communications to conduct whatever business may properly come before them. Form 990, Part VI, Section A, line 7a Elected officers shall be elected by written ballot as the final item of business before the installation of said officers at each Annual Communication. Form 990, Part VI, Section A, line 7b Members of Grand Lodge shall meet in Annual Communications to conduct whatever business may properly come before them. The officers or representatives of at least 20% of the Lodges chartered and constituted by this Grand Lodge shall be present in order to transact any business in Grand Lodge at an Annual or Special Communication. Except as provided in Section 50.000 of the Constitution regarding the vote required to amend the Constitution of Grand Lodge, in Section 402.020 regarding the vote required to amend the Ritual or in Section 1500.000 regarding the vote required to amend these Ordinances, the transaction of business shall be decided by a majority of the votes cast. Proposed amendments to the Constitution of the Grand Lodge of California must be adopted at an Annual or Special Communication of Grand Lodge by five-sixths of the votes cast. Form 990, Part VI, Section B, line 11 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 EXECUTIVE COMMITTEE OF THE GRAND LODGE SIGNS A CONFLICT OF INTEREST DISCLOSURE STATEMENT. IN THIS STATEMENT, THE EXECUTIVE COMMITTEE AND MEMBERS OF OTHER GRAND LODGE COMMITTEES DISCLOSE 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 EXECUTIVE COMMITTEE ACTION. THE INTERESTED PARTY DISCLOSES THE CIRCUMSTANCES TO THE GRAND MASTER. IN THE EVENT THE INTERESTED PARTY IN QUESTION IS THE GRAND MASTER, THE POTENTIAL CONFLICT IS DISCLOSED TO THE FULL EXECUTIVE COMMITTEE. THE CONFLICT OF INTEREST DISCLOSURE STATEMENT FOR EXECUTIVE COMMITTEE MEMBERS AND OTHER COMMITTEE MEMBERS ARE SUBMITTED TO THE GRAND MASTER FOR REVIEW. THE PLAN FOR MITIGATION OF ANY CONFLICT OF AN EXECUTIVE COMMITTEE MEMBER IS PRESENTED BY THE GRAND MASTER TO THE EXECUTIVE COMMITTEE. 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 BENCHMARKING IS COMPLETED ON ALL POSITIONS BY AN INDEPENDENT THIRD PARTY COMPENSATION CONSULTANT. REVIEW IS DONE BY THE INDEPENDENT VOLUNTEER LEADERSHIP BOARD OF TRUSTEES AND APPROVED BY THE PRESIDENT OF THE BOARD. SALARY BENCHMARKING IS CONDUCTED BY AN INDEPENDENT THIRD PARTY COMPENSATION CONSULTANT UTILIZING NUMEROUS PUBLISHED SALARY SURVEYS FOR EACH POSITION BASED ON TITLE AND JOB DESCRIPTION. Form 990, Part VI, Section C, line 19 The audited financial statements, conflict of interest policy, and governing/organizing documents ARE available to the public at the Corporate Office. MASONIC HOMES OF CALIFORNIA 1111 california street san francisco CA 94108 941156564 Continuing Care and retirement activity CA 501(c)(3) 7 Grand Lodge of the Free & Accepted Masons of California 1 California Masonic Memorial Temple 1111 california street san francisco CA 94108 941266937 supporting organization CA 501(c)(3) 11-ii Grand Lodge of the Free & Accepted Masons of California 1 California Masonic Foundation 1111 california street san francisco CA 94108 237013074 A charitable foundation supporting educational and community-based programs CA 501(c)(3) 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) 9 Masonic Homes of California 1 The Benicia Masonic Temple Association 1111 california street san francisco CA 94108 680073350 Hall Association CA 501(c)(2) Grand Lodge of the Free & Accepted Masons of California 1 Plumas Masonic building association 1111 california street san francisco CA 94108 680452812 Hall Association CA 501(c)(2) Grand Lodge of the Free & Accepted Masons of California 1 Monrovia Masonic Building Corporation 1111 california street san francisco CA 94108 950980442 Hall Association CA 501(c)(2) Grand Lodge of the Free & Accepted Masons of California 1 King Solomon's Moreno Valley Temple Association 24740 Sunnymead Blvd Moreno Valley CA 92553 510154987 Hall Association CA 501(c)(2) Grand Lodge of the Free & Accepted Masons of California 1 nob hill masonic center inc 1111 california street san francisco CA 94108 611511651 Operation of Masonic Temple parking facility CA Grand Lodge of the Free & Accepted Masons of California C 2061576 1067214 1.00000 1 0 0 1 1 0 0 0 0 0 0 1 1 0 0 1 0 1 0 0 California Masonic temple D 665115 book/actual value California Masonic temple K 58854 book/actual value California Masonic Homes L 463998 book/actual value california Masonic foundation L 377032 book/actual value acacia creek a masonic senior living community at union city O 803201 book/actual value California Masonic Homes O 5291759 book/actual value california Masonic foundation O 248456 book/actual value California Masonic temple O 333717 book/actual value nob hill masonic center O 201751 book/actual value acacia creek a masonic senior living community at union city Q 157846 book/actual value California Masonic Homes Q 1083261 book/actual value california Masonic foundation C 157600 book/actual value