2012-06-20T15:03:30-05:00 2011-10-31 MOSS ADAMS LLP 3121 WEST MARCH LANE SUITE 100 STOCKTON CA 95219 990 2010-11-01 941266937 CALIFORNIA MASONIC MEMORIAL TEMPLE CALI 4157767000 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 THOMAS BOYER 4157767000 2012-06-20 1 TRACY PAGLIA 2099556100 2010 2016-02-24 21:20:13Z MYRON A TISDEL 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 2310063 0 X WWW.FREEMASON.ORG X 1954 CA TO OPERATE EXCLUSIVELY AS A SUPPORTING ORGANIZATION OF THE CALIFORNIA MASONIC FOUNDATION. 6 5 0 5 528038 -138866 128451 57815 1876953 1187967 298495 390084 1054 2086 2304953 1637952 0 0 0 0 242061 238985 0 0 17333 1893891 1788398 2135952 2027383 169001 -389431 9430001 8674318 1216292 1199342 8213709 7474976 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 1527515 80659 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. 1527515 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 0 1 1 0 0 0 0 0 0 0 0 0 X 6 5 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 X MYRON A TISDEL 1.00 X X 0 0 0 EDMOND M LIM 1.00 X 0 0 0 MARK E PRESSEY 1.00 X X 0 0 0 MARVIN W HOLSINGER 1.00 X X 0 0 0 ALLAN L CASALOU 3.60 X X 0 193568 16296 JOHN F LOWE 1.00 X 0 0 0 GLENN D WOODY 1.00 X X 0 0 0 THOMAS J BOYER 1.80 X 0 206507 35477 0 400075 51773 0 0 1 0 FARELLA BRAUN & MARTEL LLP 235 MONTGOMERY STREET SAN FRANCISCO CA 94104 LEGAL 236813 LIVE NATION 251 RONDE ISLAND STREET 200 SAN FRANCISCO CA 94103 ENTERTAINMENT MANAGEMENT 166667 ARMADA PROTECTIVE SERVICES 701 PENNSYLVANIA STREET SAN FRANCISCO CA 94107 SECURITY SERVICES 123900 3 40292 17523 57815 RENTAL OF FACILITIES 532000 1187967 80659 515036 592272 1187967 138578 13002 125576 923617 672111 251506 251506 251506 MISCELLANEOUS INCOME 900099 1986 1986 TEMPLE RECEIPTS 900099 100 100 2086 1637952 80659 528038 971440 31800 11095 20705 155585 82686 61740 11159 9847 5036 4108 703 29295 14496 12934 1865 12458 6232 5471 755 249174 1381 247626 167 28750 28750 25372 25372 216274 194073 21379 822 113023 92099 20250 674 1577 732 756 89 298964 297611 1189 164 7723 2567 4845 311 46252 46252 455564 454082 1302 180 330669 330669 LICENSES AND PERMITS 5723 5723 9333 3661 5228 444 2027383 1527515 482535 17333 114139 226219 775571 89198 45952 73385 245276 225721 141489 143510 17137178 14543943 2861214 2593235 4545112 4613513 660803 651107 40445 58430 9430001 8674318 215788 199707 665115 665115 335389 334520 1216292 1199342 X 8213709 7474976 8213709 7474976 9430001 8674318 X -389431 -349302 X X 0 1 1 X 0 X X X 0 0 0 CA MASONIC FOUNDATION 237013074 7 1 1 1 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 734304 734304 13752297 12157850 1594447 1133161 1067685 65476 1517416 1318408 199008 2593235 ROBECO AND MAN MANAGED FUTURES 318632 F UBS REIT 332475 F 651107 ADVANCE DEPOSITS 43668 UNSECURED PAYABLE TO RELATED PARTY 225721 DUE TO RELATED ENTITIES 65131 334520 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: IN JULY 2006, THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ISSUED ACCOUNTING STANDARDS CODIFICATION ("ASC") 740 "INCOME TAXES" 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 FIFTY PERCENT 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 0 193568 0 0 0 0 0 10342 0 5954 0 209864 0 0 THOMAS J BOYER 0 200507 0 0 0 6000 0 16609 0 18868 0 241984 0 0 SUPPLEMENTAL INFORMATION PART III 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 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 11 THE SENIOR ACCOUNTANT PREPARES THE FORM 990 SUPPORTING SCHEDULES/DATA, THEN THE CONTROLLER REVIEWS THE SCHEDULES/DATA AND SUBMITS TO THE TAX CONSULTANT FOR THE 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, 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, LINES 15A & 15B 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. HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS FORM 990, PART VII, SECTION A, COLUMN B ALLAN L. CASALOU'S TIME IS DIVIDED AS FOLLOWS: MASONIC HOMES OF CALIFORNIA 13.20 HRS ACACIA CREEK UNION CITY 7.20 HRS CALIFORNIA MASONIC FOUNDATION 3.30 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 3.60 HRS GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA 9.20 HRS NOB HILL MASONIC CENTER 3.50 HRS THOMAS BOYER'S TIME IS DIVIDED AS FOLLOWS: MASONIC HOMES OF CALIFORNIA 22.90 HRS ACACIA CREEK UNION CITY 4.40 HRS CALIFORNIA MASONIC FOUNDATION 1.70 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 1.80 HRS GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA 7.20 HRS NOB HILL MASONIC CENTER 1.90 HRS EDWARD LIM'S TIME IS DIVIDED AS FOLLOWS: CALIFORNIA MASONIC FOUNDATION 1.00 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 1.00 HRS MARK PRESSEY'S TIME IS DIVIDED AS FOLLOWS: CALIFORNIA MASONIC FOUNDATION 1.00 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 1.00 HRS MARVIN W. HOLSINGER'S TIME IS DIVIDED AS FOLLOWS: MASONIC HOMES OF CALIFORNIA 1.00 HRS ACACIA CREEK UNION CITY 1.00 HRS CALIFORNIA MASONIC FOUNDATION 1.00 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 1.00 HRS GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA 1.00 HRS GLENN D. WOODY'S TIME IS DIVIDED AS FOLLOWS: MASONIC HOMES OF CALIFORNIA 1.00 HRS ACACIA CREEK UNION CITY 1.00 HRS CALIFORNIA MASONIC FOUNDATION 1.00 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 1.00 HRS GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA 1.00 HRS JOHN F. LOWE'S TIME IS DIVIDED AS FOLLOWS: ACACIA CREEK UNION CITY 1.00 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 1.00 HRS GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA 1.00 HRS CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -307,267. CHANGE IN PENSION OBLIGATION -42,035. TOTAL TO FORM 990, PART XI, LINE 5: -349,302. AUDIT COMMITTEE AND OVERSIGHT FORM 990, PART XII, LINE 2C THERE HAVE BEEN NO CHANGES TO THIS PROCESS FROM PRIOR YEAR. 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) 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) 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 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 0 1 1 1 0 0 0 1 0 0 0 0 1 1 1 0 0 NOB HILL MASONIC CENTER D 225721 BOOK/ACTUAL VALUE GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA E 665115 BOOK/ACTUAL VALUE NOB HILL MASONIC CENTER P 426099 BOOK/ACTUAL VALUE GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA I 53046 BOOK/ACTUAL VALUE GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA N 247345 BOOK/ACTUAL VALUE NOB HILL MASONIC CENTER A 528038 BOOK/ACTUAL VALUE