INDEPENDENT ORDER OF ODD FELLOWS: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- INDEPENDENT ORDER OF ODD FELLOWS (EIN 94-1251113)
- Tax period
- 2012-04-01 to 2013-03-31
- Filed
- 2014-01-29
- IRS object ID
- 201400299349301125
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-01-29T15:31:18-06:00 | Timestamp |
| Tax Period End Date | 2013-03-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 910189318 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3121 WEST MARCH LANE SUITE 100 | AddressLine1 |
| City | STOCKTON | City |
| State | CA | State |
| ZIP Code | 952192303 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-04-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 941251113 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ODD FELLOWS HOME OF CALIFORNIA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ODDF | NameControl |
| Phone | 4087417194 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14414 OAK ST SUITE B | AddressLine1 |
| City | SARATOGA | City |
| State | CA | State |
| ZIP Code | 95070 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | GERALD POARCH | Name |
| Title | CHAIRMAN OF THE BOARD | Title |
| Phone | 4087417194 | Phone |
| Date Signed | 2014-01-21 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TRACY S PAGLIA | Name |
| PTIN | P00366884 | PTIN |
| Phone | 2099556100 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | GERALD POARCH | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14414 OAK ST SUITE B | AddressLine1 |
| City | SARATOGA | City |
| State | CA | State |
| ZIP Code | 95070 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 51337784 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1912 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | PROVIDE RESIDENTIAL CARE, ASSISTED LIVING AND SKILLED NURSING FACILITIES. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 11 | NbrIndependentVotingMembers |
| Total Nbr Employees | 584 | TotalNbrEmployees |
| Total Nbr Volunteers | 262 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 112223 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 198810 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 45164140 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 46297288 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 4204991 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1753607 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 463476 | OtherRevenuePriorYear |
| Other Revenue Current Year | 511355 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 49944830 | TotalRevenuePriorYear |
| Total Revenue Current Year | 48761060 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 19475919 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 19367064 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 29832394 | OtherExpensePriorYear |
| Other Expenses Current Year | 32521211 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 49308313 | TotalExpensesPriorYear |
| Total Expenses Current Year | 51888275 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 636517 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -3127215 | RevenuesLessExpensesCY |
| Total Assets BOY | 169360951 | TotalAssetsBOY |
| Total Assets EOY | 173137192 | TotalAssetsEOY |
| Total Liabilities BOY | 165445018 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 171285154 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 3915933 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1852038 | NetAssetsOrFundBalancesEOY |
| Mission Description | ENHANCE QUALITY OF LIFE, PRESERVE DIGNITY, MEET HEALTH, SOCIAL AND EMOTIONAL NEEDS OF OUR RESIDENTS CONSISTENT WITH THE BASIC PRINCIPLES OF ODD FELLOWSHIP. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 41133229 | Expense |
| Grants | 0 | Grants |
| Revenue | 46297288 | Revenue |
| Description | TO PROVIDE HOUSING AND MEALS, HOUSEKEEPING AND LAUNDRY SERVICES, AND SKILLED NURSING FACILITIES FOR SENIORS. THE SARATOGA FACILITIES CONSIST OF 143 ACTIVE AND 100 ASSISTED LIVING APARTMENTS, A 94 BED SKILLED NURSING FACILITY, AND 12 SPECIAL CARE BEDS. THE NAPA FACILITIES CONSIST OF 172 ACTIVE AND 63 ASSISTED LIVING APARTMENTS, 69 BED SKILLED NURSING FACILITY, AND 20 SPECIAL CARE BEDS. | Description |
| Total Program Service Expense | 41133229 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 161 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 584 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 13 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 11 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARY SCHOEGGL (RS LLC) | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5418577610 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 965 ELLENDALE DRIVE | AddressLine1 |
| City | MEDFORD | City |
| State | OR | State |
| ZIP Code | 97504 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (20 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|---|
| MARY ANN TSCHERNOSCHA | |||||||||
| ASSISTANT SECRETARY | 1.00 | X | X | 0 | 0 | 0 | |||
| JUDGE DAVID ROSENBERG | |||||||||
| MEMBER | 1.00 | X | 0 | 0 | 0 | ||||
| RAY LINK | |||||||||
| SECRETARY | 1.00 | X | X | 0 | 59984 | 0 | 40.00 | ||
| JAY JOHNSON | |||||||||
| TREASURER | 1.00 | X | X | 0 | 59984 | 0 | 40.00 | ||
| DON SMITH | |||||||||
| MEMBER | 1.00 | X | 0 | 0 | 0 | ||||
| ROBIN OLIVER | |||||||||
| VICE CHAIRMAN | 1.00 | X | X | 0 | 0 | 0 | |||
| NEIL ALLEN THROUGH MAY 2012 | |||||||||
| MEMBER | 1.00 | X | 0 | 0 | 0 | ||||
| DOROTHY HANDY | |||||||||
| MEMBER | 1.00 | X | 0 | 0 | 0 | ||||
| LYNN HILL | |||||||||
| MEMBER | 1.00 | X | 0 | 0 | 0 | ||||
| GERALD POARCH | |||||||||
| CHAIRMAN | 1.00 | X | X | 0 | 0 | 0 | |||
| JOYCE ROSGEN THROUGH MAY 2012 | |||||||||
| MEMBER | 1.00 | X | 0 | 0 | 0 | ||||
| VIC BUCHER | |||||||||
| MEMBER | 1.00 | X | 0 | 0 | 0 | ||||
| LOUIS MULLEN | |||||||||
| MEMBER | 1.00 | X | 0 | 0 | 0 | ||||
| TERRY OLSON | |||||||||
| MEMBER | 1.00 | X | 0 | 0 | 0 | ||||
| JERRY WORTH | |||||||||
| ASSITANT TREASURER | 1.00 | X | X | 0 | 0 | 0 | |||
| WAYNE PANCHESSON | |||||||||
| NAPA ADMINISTRATOR | 40.00 | 174072 | 0 | 39214 | X | ||||
| KATHARINE LEDFORD | |||||||||
| SARATOGA ADMINISTRATOR | 40.00 | 127763 | 0 | 8525 | X | ||||
| HEROINE GERALI | |||||||||
| SARATOGA HC SUPERVISOR | 40.00 | 112842 | 0 | 21287 | X | ||||
| MARQUITA PALILEO | |||||||||
| NAPA RESIDENT CARE MANAGER | 40.00 | 104025 | 0 | 2676 | X | ||||
| SUSAN PLATTE | |||||||||
| SARATOGA HC ADMIN | 40.00 | 112567 | 0 | 13693 | X | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 631269 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 119968 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 85395 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| RETIREMENT SERVICES LLC | |||||
| 965 ELLENDALE AVE | MEDFORD | OR | 97504 | MANAGEMENT SERVICES | 2422506 |
| CONSONUS REHAB | |||||
| UNIT 12 PO BOX 4800 | PORTLAND | OR | 97208 | THERAPY SERVICE | 2343738 |
| SYSCO FOOD SERVICES | |||||
| PO BOX 5019 | FREMONT | CA | 94537 | FOOD SERVICE | 1187240 |
| CONSONUS PHARMACY SERVICES CA | |||||
| PO BOX 511204 | LOS ANGELES | CA | 90051 | PHARMACY SERVICE | 561518 |
| WRIGHT CONTRACTING INC | |||||
| PO BOX 1270 | SANTA ROSA | CA | 95402 | GENERAL CONTRACTOR | 480668 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 33 | NumberOfContractorsGT100K |
| All Other Contributions | 198810 | AllOtherContributions |
| Total Contributions | 198810 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| SERVICE FEES | 623990 | 24652297 | 24652297 |
| HEALTH CENTER REVENUE | 623990 | 17190049 | 17190049 |
| ENTRANCE & APP FEES | 623990 | 4281605 | 4281605 |
| RESIDENT SERVICES | 623990 | 173337 | 173337 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 46297288 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1244583 | TotalRevenueColumn |
| Exclusion | $1,244,583 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 85748 | TotalRevenueColumn |
| Exclusion | $85,748 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3000000 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2576724 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 423276 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 423276 | TotalRevenueColumn |
| Exclusion | $423,276 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|---|
| DEPARTMENTAL REVENUE | 623990 | 218767 | $218,767 |
| GUEST FEES | 623990 | 195099 | $195,099 |
| DELI & CATERING | 623990 | 72859 | $72,859 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 24630 | TotalRevenueColumn |
| Exclusion | $24,630 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 511355 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 48761060 | TotalRevenueColumn |
| Related Or Exempt Function Income | 46297288 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $2,264,962 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 221458 | Total |
| Management And General | 221458 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15183020 | Total |
| Program Services | 13883101 | ProgramServices |
| Management And General | 1299919 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 108910 | Total |
| Program Services | 92298 | ProgramServices |
| Management And General | 16612 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2619906 | Total |
| Program Services | 2327906 | ProgramServices |
| Management And General | 292000 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1233770 | Total |
| Program Services | 1116862 | ProgramServices |
| Management And General | 116908 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2436627 | Total |
| Management And General | 2436627 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 153483 | Total |
| Management And General | 153483 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 41500 | Total |
| Management And General | 41500 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 152223 | Total |
| Management And General | 152223 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1815438 | Total |
| Program Services | 1340302 | ProgramServices |
| Management And General | 475136 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 516765 | Total |
| Program Services | 6388 | ProgramServices |
| Management And General | 510377 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1166862 | Total |
| Program Services | 982599 | ProgramServices |
| Management And General | 184263 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91110 | Total |
| Management And General | 91110 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2603191 | Total |
| Program Services | 2603191 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 89599 | Total |
| Program Services | 24051 | ProgramServices |
| Management And General | 65548 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40150 | Total |
| Program Services | 20239 | ProgramServices |
| Management And General | 19911 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5901488 | Total |
| Program Services | 5901488 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6474648 | Total |
| Program Services | 6474648 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 389720 | Total |
| Program Services | 123533 | ProgramServices |
| Management And General | 266187 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Management And GeneralManagementAndGeneral | Program ServicesProgramServices |
|---|---|---|---|
| LOSS ON EXTINGUISHMENT | 3914988 | 3914988 | |
| HEALTH CENTER | 3265541 | 3265541 | |
| DIETARY EXPENSE | 2660872 | 2660872 | |
| FACILITY SERVICE | 713150 | 402940 | 310210 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 93856 | Total |
| Management And General | 93856 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 51888275 | Total |
| Program Services | 41133229 | ProgramServices |
| Management And General | 10755046 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8053 | BOY |
| EOY | 148370 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10586367 | BOY |
| EOY | 12181185 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3224913 | BOY |
| EOY | 3212309 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 124420 | BOY |
| EOY | 137208 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 945920 | BOY |
| EOY | 792611 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 169242785 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 56974332 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 115902540 | BOY |
| EOY | 112268453 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33952891 | BOY |
| EOY | 39100087 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 629227 | BOY |
| EOY | 385214 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3986620 | BOY |
| EOY | 4911755 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 169360951 | BOY |
| EOY | 173137192 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9138742 | BOY |
| EOY | 6553754 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 49197121 | BOY |
| EOY | 54188592 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 106409455 | BOY |
| EOY | 109555505 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 699700 | BOY |
| EOY | 987303 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 165445018 | BOY |
| EOY | 171285154 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3164732 | BOY |
| EOY | 1046922 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 666896 | BOY |
| EOY | 720811 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 84305 | BOY |
| EOY | 84305 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3915933 | BOY |
| EOY | 1852038 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 169360951 | BOY |
| EOY | 173137192 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -3127215 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 1063320 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 573433 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 670966 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 528161 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 112223 | CurrentTaxYearMinus1Year |
| Current Tax Year | 198810 | CurrentTaxYear |
| Total | 2083593 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 41666249 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 42996917 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 46531246 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 45164140 | CurrentTaxYearMinus1Year |
| Current Tax Year | 46295774 | CurrentTaxYear |
| Total | 222654326 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 42239682 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 43667883 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 47059407 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 45276363 | CurrentTaxYearMinus1Year |
| Current Tax Year | 46494584 | CurrentTaxYear |
| Total | 224737919 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 224737919 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2358793 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1740375 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1845514 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1663238 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1426661 | CurrentTaxYear |
| Total | 9034581 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2358793 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1740375 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1845514 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1663238 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1426661 | CurrentTaxYear |
| Total | 9034581 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 870097 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 575417 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 301652 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 463476 | CurrentTaxYearMinus1Year |
| Current Tax Year | 512869 | CurrentTaxYear |
| Total | 2723511 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 45468572 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 45983675 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 49206573 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 47403077 | CurrentTaxYearMinus1Year |
| Current Tax Year | 48434114 | CurrentTaxYear |
| Total | 236496011 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.95030 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.94050 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.03820 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.04640 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
| General Explanation | SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS | GeneralExplanation |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 84305 | BeginningOfYearBalance |
| End Of Year Balance | 84305 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 84305 | BeginningOfYearBalance |
| End Of Year Balance | 84305 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 84305 | BeginningOfYearBalance |
| End Of Year Balance | 84305 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 84305 | BeginningOfYearBalance |
| End Of Year Balance | 84305 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 84305 | BeginningOfYearBalance |
| End Of Year Balance | 84305 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 1 | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | 1 | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6377100 | OtherCostOrOtherBasis |
| Book Value | 6377100 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 143030935 | OtherCostOrOtherBasis |
| Depreciation | 47017335 | Depreciation |
| Book Value | 96013600 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 13171789 | OtherCostOrOtherBasis |
| Depreciation | 8032390 | Depreciation |
| Book Value | 5139399 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6662961 | OtherCostOrOtherBasis |
| Depreciation | 1924607 | Depreciation |
| Book Value | 4738354 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 112268453 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DEPOSITS | Description |
| Amount | $987,303 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 987303 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 49672157 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 1063320 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 1063320 | RevenueNotRptdF990 |
| Revenue Subtotal | 48608837 | RevenueSubtotal |
| Investment Expenses Not Included | 152223 | InvestmentExpensesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 152223 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 48761060 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 51736052 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 51736052 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 152223 | InvestmentExpensesNotIncluded2 |
| Expenses Not Rptd On Fin Stmt | 152223 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 51888275 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | ENDOWMENT FUNDS LISTED ON SCHEDULE D PART V LINE 1 WERE ESTABLISHED FOR THE BENEFIT OF THE NAPA AND SRC FACILITIES. ENDOWMENT FUNDS ARE ALSO HELD FOR THE BENEFIT OF THE FILING ORGANIZATION BY THE GRAND LODGE OF CALIFORNIA IOOF FOR THE PURPOSE OF FUNDING OPERATIONS. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | THE CORPORATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE CORPORATION RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OPERATING EXPENSES. AT MARCH 31, 2013 AND 2012, THERE WERE NO SUCH UNCERTAIN TAX POSITIONS. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 1 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | WAYNE PANCHESSON | NamePerson |
| Title | NAPA ADMINISTRATOR | Title |
| Base Compensation Filing Org | 154779 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 15357 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 3936 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 22488 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 16726 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 213286 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | PART I, LINE 7 | ReturnReference |
| Explanation | THE ORGANIZATION PAID BONUSES THIS YEAR. THE PROCESS FOR DETERMINING EXECUTIVE BONUSES IS DISCRETIONARY, IT IS DETERMINED BY THE VP OF OPERATIONS FOR PRS AND IT IS BASED ON THE PERFORMANCE OF THE COMMUNITY FOR THE YEAR. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ABAG FINANCE AUTHORITY FOR NONPROFIT CORPORATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 943130123 | IssuerEIN |
| CUSIP Number | 00037GBB6 | CUSIPNumber |
| Date Issued | 2012-10-25 | DateIssued |
| Issue Price | 109882260 | IssuePrice |
| Description Of Purpose | SEE PART VI | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | 109885151 | TotalProceeds |
| Issuance Costs From Proceeds | 1226809 | IssuanceCostsFromProceeds |
| Credit Enhancement | 3782267 | CreditEnhancement |
| Capital Expenditures | 1276381 | CapitalExpenditures |
| Other Spent Proceeds | 100027882 | OtherSpentProceeds |
| Amount Unspent | 3571813 | AmountUnspent |
| Year Of Subst Completion | 2015 | YearOfSubstCompletion |
| Current Refunding | 1 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 0 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 1 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 1 | MngmentCntrctBondFinancdPrprty |
| Engage Bond Counsel Contracts | 1 | EngageBondCounselContracts |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Prcntge Prvt Business Use By Others | 0.00020 | PrcntgePrvtBusinessUseByOthers |
| Percentage Of Prvt Business Re UBI | 0.00000 | PercentageOfPrvtBusinessReUBI |
| Total Private Business Use | 0.00020 | TotalPrivateBusinessUse |
| Bond Iss Meet Prvt Security Pay Test | 0 | BondIssMeetPrvtSecurityPayTest |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedProp |
| Non Qualified Bond Remed Procdrs | 1 | NonQualifiedBondRemedProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiled |
| Rebate Not Due Yet | 1 | RebateNotDueYet |
| Exception To Rebate | 0 | ExceptionToRebate |
| No Rebate Due | 0 | NoRebateDue |
| Variable Rate Issue | 0 | VariableRateIssue |
| Hedge Identified In Books And Recds | 0 | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Written Proc To Monitor Reqs | 1 | WrittenProcToMonitorReqs |
Form990 Schedule K Part V Form990ScheduleKPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Proc To Undertk Corrective Action | 1 | ProcToUndertkCorrectiveAction |
Form990 Schedule K Part VI Form990ScheduleKPartVI (3 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| PART I, COLUMN (F), DESCRIPTION OF PURPOSE: | CURRENT REFUNDINGS, FACILITY IMPROVEMENTS, FUND CERTAIN COSTS OF ISSUANCE, PAY BOND INSURANCE PREMIUM. DEBT REFUNDED INCLUDES THE SERIES 2003 BONDS ISSUED ON JANUARY 1, 2003; SERIES 1999 CERTIFICATES ISSUED ON OCTOBER 14, 1999; AND THE 1993 CERIFICATES ISSUED ON SEPTEMBER 15, 1993. |
| PART II, LINE 3: | DIFFERENCE BETWEEN PART I(E) AND PART II QUESTION 3 IS DUE TO INTEREST EARNED ON INVESTED PROCEEDS. |
| PART III, LINE 7: | AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS REPORTED IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | RETIREMENT SERVICES, LLC IS THE MANAGEMENT COMPANY. |
| FORM 990, PART VI, SECTION A, LINE 7A | SIX DIRECTORS ARE ELECTED BY THE GRAND LODGE OF CALIFORNIA, ODDFELLOWS AND FIVE DIRECTORS ARE ELECTED BY THE REBEKAH ASSEMBLY OF CALIFORNIA. |
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 IS REVIEWED BY THE MANAGEMENT COMPANY'S CORPORATE CONTROLLER, FOLLOWED BY A REVIEW OF THE BOARD OF DIRECTORS PRIOR TO BEING FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ODD FELLOWS BOARD ISSUES THE CONFLICT OF INTEREST POLICY TO ALL BOARD MEMBERS AND KEY EMPLOYEES ON AN ANNUAL BASIS. THE CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS AND KEY EMPLOYEES. IF THERE IS A QUESTION WHETHER A CONFLICT OF INTEREST EXISTS, THE MEMBER WITH THE CONFLICT WOULD PRESENT THE RELEVANT FACTS TO THE BOARD. THE MEMBER WOULD THEN BE EXCUSED FROM THE MEETING AND THE REMAINING BOARD MEMBERS WOULD HAVE DISCUSSION AND DETERMINE WHAT DUE DILIGENCE SHOULD BE PERFORMED PRIOR TO APPROVAL OF THE TRANSACTION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PROCESS USED TO DETERMINE THE SALARY OF THE EXECUTIVE DIRECTOR INCLUDES A SALARY SURVEY WHICH IS CONDUCTED ON AT LEAST A BI-ANNUAL BASIS BY THE VP OF HUMAN RESOURCES FOR PRS. THE VP OF HUMAN RESOURCES, THE CEO AND THE COO REVIEW THE SALARY SURVEY RESULTS AND SUBMIT A RECOMMENDATION TO THE BOARD OF DIRECTORS REGARDING THE SALARY AND BONUS STRUCTURE. THE BOARD OF DIRECTORS WILL THEN MAKE A FINAL DETERMINATION OF THE APPROVED SALARY STRUCTURE. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. REQUESTS FOR GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY SHOULD BE MADE THROUGH A STAFF MEMBER AT THE COMMUNITY, SUCH AS THE BUSINESS OFFICE MANAGER OR ADMINISTRATIVE ASSISTANT. REQUESTS FOR THE FINANCIAL STATEMENTS SHOULD BE MADE THROUGH THE BOARD OF DIRECTORS. |
| FORM 990, PART VII, SECTION A: | NOTE THAT WAYNE PANCHESSON AND KATHERINE LEDFORD ARE EMPLOYEES OF RETIREMENT SERVICES, INC. AND PERFORM SERVICES ON BEHALF OF ORGANIZATION PURSUANT TO A MANAGEMENT SERVICES AGREEMENT BETWEEN ORGANIZATION AND RETIREMENT SERVICES, LLC. UNDER THE MANAGEMENT SERVICES AGREEMENT THEIR COMPENSATION IS REIMBURSED BY ORGANIZATION. THEIR COMPENSATION IS REPORTED IN PART VII SECTION A IN ORDER TO HIGHLIGHT AMOUNTS PAID BY ORGANIZATION, NOTWITHSTANDING THAT THEY ARE EMPLOYED BY RETIREMENT SERVICES, INC. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRAND LODGE OF CALIFORNIA ODD FELLOWS | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14414-B OAK STREET | AddressLine1 |
| City | SARATOGA | City |
| State | CA | State |
| ZIP Code | 95070 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 940575426 | EIN |
| Primary Activities | FRATERNAL BENEFICIARY SOCIETY | PrimaryActivities |
| Legal Domicile State | CA | LegalDomicileState |
| Exempt Code Section | 501(C)(8) | ExemptCodeSection |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 1 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 1 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| GRAND LODGE OF CALIFORNIA ODDFELLOWS | ||
| S | 420172 | CASH |
| GRAND LODGE OF CALIFORNIA ODDFELLOWS | ||
| M | 164683 | CASH |