FREE & ACCEPTED MASONS OF CALIFORNIA: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: FREE & ACCEPTED MASONS OF CALIFORNIA (EIN 23-7159997)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-10-11
IRS object ID: 201312849349301301
Schema version: 2012v2.0
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
Form 990
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-10-11T12:55:33-07:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TUCKERS TAX SERVICE	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	24104 SUNNYMEAD BLVD STE A	AddressLine1
City	MORENO VALLEY	City
State	CA	State
ZIP Code	925537732	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	237159997	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	EVERGREEN LODGE NO 259 F & A M	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	EVER	NameControl
Phone	9517809477	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	POB 56564	AddressLine1
City	RIVERSIDE	City
State	CA	State
ZIP Code	925171464	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	VICTOR ROPAC	Name
Title	SECRETARY	Title
Phone	9517809477	Phone
Date Signed	2013-10-11	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MARY CARLSON EA	Name
Phone	9519245421	Phone
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	VICTOR ROPAC	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	5801 CHICAGO AVE	AddressLine1
City	RIVERSIDE	City
State	CA	State
ZIP Code	92506	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	199539	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1963	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	THE MISSION OF EVERGREEN LODGE IS TO UNDERSTAND AND CONVEY THE WISDOM OF MASONIC TEACHINGS TO ITS MEMBERS. EVERGREEN MASONIC TEMPLE ASSOCIATION ALSO MANAGES AND MAINTAINS THE FACILITIES FOR USE BY THE PARENT ORGANIZATION AND ITS AFFILIATED ORGANIZATIONS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	4	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	4	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	220	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	26595	ContributionsGrantsPriorYear
Contributions Grants Current Year	25995	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	40921	InvestmentIncomePriorYear
Investment Income Current Year	34298	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	67516	TotalRevenuePriorYear
Total Revenue Current Year	60293	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	23728	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	14541	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	17331	OtherExpensePriorYear
Other Expenses Current Year	17991	OtherExpensesCurrentYear
Total Expenses Prior Year	41059	TotalExpensesPriorYear
Total Expenses Current Year	32532	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	26457	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	27761	RevenuesLessExpensesCY
Total Assets BOY	921705	TotalAssetsBOY
Total Assets EOY	957451	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	921705	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	957451	NetAssetsOrFundBalancesEOY
Mission Description	THE MISSION OF EVERGREEN LODGE IS TO UNDERSTAND AND CONVEY THE	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	N/A	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	4	NbrVotingGoverningBodyMembers
Number Independent Voting Members	4	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	KEITH DOWNS	NamePerson
Telephone Number	9517880256	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	5801 CHICAGO AVE	AddressLine1
City	RIVERSIDE	City
State	CA	State
ZIP Code	92506	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
GREGORY COVELL
PRESIDENT	2.00	X	X	0	0	0
VICTOR ROPAC
SECRETARY	2.00	X	X	0	0	0
KEITH DOWNS
TREASURER	2.00	X	X	0	0	0
SCOTT BENNETT
VICE-PRESIDENT	2.00	X	X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Membership Dues	24186	MembershipDues
All Other Contributions	1809	AllOtherContributions
Total Contributions	25995	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	37863	TotalRevenueColumn

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	135681	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	139246	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	-3565	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-3565	TotalRevenueColumn
Related Or Exempt Function Income	-3565	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	60293	TotalRevenueColumn
Related Or Exempt Function Income	34298	RelatedOrExemptFunctionIncome

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	14541	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	390	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	450	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	941	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	13236	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	2974	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	32532	Total

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	13951	BOY
EOY	17370	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	115533	BOY
EOY	133406	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	792221	BOY
EOY	806675	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	921705	BOY
EOY	957451	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	921705	BOY
EOY	957451	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	921705	BOY
EOY	957451	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	921705	BOY
EOY	957451	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	27761	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	7592	ReconciliationUnrealizedInvest
Reconcilation Prior Adjustment	393	ReconcilationPriorAdjustment
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 12c	DISCLOSURES ARE REGULARLY REVIEWED BY THE BOARD AND APPROPRIATE ACTIONS TAKEN.
Pt VI, Line 11b	THE COMPLETED FORM 990 AND ALL SCHEDULES ARE PRESENTED TO THE BOARD
	FOR EXAMINATION, REVIEW AND APPROVAL. RETURN IS FILED ONLY AFTER APPROVAL.
Pt XI	ADJUSTMENTS MADE PER UBS BROKERS' STATEMENTS

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	EVERGREEN MASONIC TEMPLE ASSOCIATION	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	5801 CHICAGO AVE	AddressLine1
City	RIVERSIDE	City
State	CA	State
ZIP Code	92506	ZIPCode

Field	Value	IRS element (for citing)
EIN	950751514	EIN
Primary Activities	TITLE HOLDING CORP	PrimaryActivities
Legal Domicile State	CA	LegalDomicileState
Exempt Code Section	2	ExemptCodeSection

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	NA	BusinessNameLine1

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	true	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	true	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg