2023-07-24T15:45:39-05:00 2022-10-31 910189318 MOSS ADAMS LLP 3121 WEST MARCH LANE SUITE 100 STOCKTON CA 95219 990 2021-11-01 237013074 CALIFORNIA MASONIC FOUNDATION CALI 4157767000 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 CAROL R HUNTER VP AND CFO 4157767000 2023-07-19 1 CAROL HUNTER 999009999 TRACY PAGLIA P00366884 2099556100 2023-07-19 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z DOUGLAS D ISMAIL 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 22948454 0 X WWW.FREEMASON.ORG X 1969 CA APPLICATION OF MASONIC PRINCIPLES IN SUPPORT OF EDUCATION, LEADERSHIP, AND COMMUNITIES. 11 11 5 11 0 0 1428646 1162526 0 0 3260014 3848971 8268 8362 4696928 5019859 2383828 1441663 0 0 598046 645554 0 0 363085 561043 645110 3542917 2732327 1154011 2287532 48503177 40519240 1293911 1005694 47209266 39513546 X THE CALIFORNIA MASONIC FOUNDATION'S MISSION IS TO APPLY MASONIC PRINCIPLES IN SUPPORT OF EDUCATION, LEADERSHIP, AND COMMUNITIES THROUGH SEVERAL IMPORTANT PROGRAMS THAT TOUCH THE LIVES OF THOUSANDS EACH YEAR. 0 0 330283 330283 0 DISTRESSED WORTHY BROTHER RELIEF FUND - GRANT TO MASONIC HOMES TO PROVIDE CRITICAL RELIEF TO MASONS AND THEIR FAMILIES. 149900 149900 0 MASONIC PUBLIC EDUCATION PROGRAM - RAISING A READER -THE CALIFORNIA MASONIC FOUNDATION HAS PARTNERED WITH ONE OF THE NATION'S LARGEST AND MOST SUCCESSFUL LITERACY ORGANIZATIONS, RAISING A READER, TO BRING ITS AWARD-WINNING LITERACY PROGRAM TO PUBLIC SCHOOLS FOR THE FIRST TIME IN THE U.S. BY PROVIDING CALIFORNIA FAMILIES WITH THE TOOLS THEY NEED, THE MASONS OF CALIFORNIA PUBLIC EDUCATION PROGRAM AND RAISING A READER ARE STRENGTHENING FAMILIES AND INSPIRING A NEW GENERATION OF CHILDREN TO READ, LEARN, AND SUCCEED - ONE BOOK AT A TIME. THANKS TO THE GENEROUS SUPPORT OF MASONS THROUGHOUT CALIFORNIA. THE PARTNERSHIP BETWEEN THE TWO ORGANIZATIONS, AND THE GIFT THAT CAME ALONG WITH IT, HAS ALLOWED FOR THE EXPANSION OF THE RAISING A READER PROGRAM INTO PUBLIC ELEMENTARY SCHOOL CLASSROOMS FOR THE FIRST TIME IN ITS HISTORY. THE MASONIC PUBLIC EDUCATION PROGRAM HELPED TO SIGNIFICANTLY IMPROVE CHILD LITERACY, STRENGTHEN FAMILIES, AND INSPIRE A NEW GENERATION OF CALIFORNIA'S CHILDREN TO READ, LEARN AND SUCCEED. 413935 310250 0 ANNUAL COLLEGE SCHOLARSHIP HELPS MAKE THE DREAM OF COLLEGE A REALITY FOR HUNDREDS OF TOMORROW'S LEADERS. SINCE 1970 MORE THAN 2,500 STUDENTS HAVE BEEN ASSISTED WITH SCHOLARSHIP AWARDS RANGING FROM $10,000 TO $20,000 PER STUDENT OVER FOUR YEARS. 893414 651230 0 OTHER PROGRAM SERVICES INCLUDE: 1. MANAGEMENT OF SCHOLARSHIPS FOR OTHER ORGANIZATIONS AND CHARITIES, INCLUDING FUND MANAGEMENT, APPLICATION PROCESSING AND CHECK DISTRIBUTION2. OVERSIGHT AND ENCOURAGEMENT TO MORE THAN 350 LOCAL MASONIC LODGES TO ENGAGE THEIR COMMUNITIES IN COMMUNITY SERVICE, SCHOOL SUPPORT AND PUBLIC SERVICE3. A SPONSOR OF THE ANNUAL CALIFORNIA TEACHERS OF THE YEAR PROGRAM, THE ORGANIZATION PAYS TRIBUTE TO EXTRAORDINARY EDUCATORS EACH YEAR4. ANNUAL LEADERSHIP GRANT TO MASONIC YOUTHS TO SUPPORT THEIR LEADERSHIP TRAINING PROGRAMS5. GRANT TO CALIFORNIA MASONIC TEMPLE FOR THE PRESERVATION AND RESTORATION OF MASONIC BUILDINGS AND ARTIFACTS6. UNIVERSITY PARTNERSHIP PROGRAM - THIS PROGRAM FUNDS A SCHOLARLY PARTNERSHIP BETWEEN THE MASONIC FOUNDATION AND THE UNIVERSITY OF CALIFORNIA LOS ANGELES TO ADVANCE THE STUDY AND UNDERSTANDING OF FREEMASONRY.7. MASONIC EDUCATION AND LEADERSHIP TRAINING (MELT) DEVELOPS FUTURE MASONIC LEADERS AND ENRICHES MASONIC EDUCATION THROUGH SPONSORSHIP OF THE WARDENS LEADERSHIP RETREATS, LODGE MANAGEMENT CERTIFICATION PROGRAM AND ENHANCED EDUCATION OPPORTUNITIES. THE FOUNDATION UNDERWRITES A GREAT PORTION OF THE PROGRAM EXPENSES EACH YEAR.8. MASONS FOR MITTS - THROUGH MASONS4MITTS, THE CALIFORNIA MASONIC FOUNDATION PARTNERS WITH POPULAR BASEBALL TEAMS TO HELP UNDERSERVED YOUTH. EACH BASEBALL SEASON, TEAMS OF LODGES FACE OFF IN FRIENDLY COMPETITION TO PURCHASE BASEBALL MITTS FOR CHILDREN IN NEED. EACH MITT IS EMBOSSED WITH THE MASONS OF CALIFORNIA LOGO. OVER THE PAST 10 YEARS, THE MASONS OF CALIFORNIA HAVE PROVIDED MORE THAN $1,000,000 IN GIFTS TO SUPPORT UNDER-RESOURCED YOUTH. 9. MASONIC PUBLIC EDUCATION PROGRAM - THIS PROGRAM ADDRESSES THE HISTORIC ROLE MASONS HAVE PLAYED IN SUPPORTING PUBLIC EDUCATION, INCLUDING PRIMARY PROGRAM FOR PRIORITIES OF THE FOUNDATION. 893414 651230 0 1787532 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 5 0 1 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X MARIBEL PASAMIC 4152929126 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 ALLAN L CASALOU SECRETARY 4.80 35.20 X 0 324349 47319 THOMAS J BOYER VICE PRESIDENT/CFO (THRU 06/22) 1.50 38.50 X 0 295366 54268 ANDREW D CAMERON GENERAL COUNSEL 2.60 37.40 X 0 256096 59985 DOUGLAS D ISMAIL PRESIDENT & CHIEF PHILANTHROPY OFFICER 10.10 29.90 X 194155 74461 29913 CANDLER GIBSON DIRECTOR OF MASONIC PHILANTHROPY 10.10 29.90 X 109471 57872 42471 GREGORY CHERRY DIRECTOR OF MASONIC PHILANTHROPY 10.10 29.90 X 85327 41568 16306 CAROL R HUNTER VICE PRESIDENT/CFO (AS OF 06/22) 1.50 38.50 X 0 0 0 MICHAEL D THIBODEAUX CHAIRMAN OF THE BOARD 1.00 0.00 X X 0 0 0 MARK J MCNEE VICE CHAIRMAN OF THE BOARD 1.00 0.00 X 0 0 0 CHARLES P CROSS TREASURER 1.00 5.00 X 0 0 0 THOMAS T ALBERS TRUSTEE 1.00 0.00 X 0 0 0 PAUL B BAZERKANIAN TRUSTEE 1.00 0.00 X 0 0 0 WALTER J CAMPBELL TRUSTEE 1.00 0.00 X 0 0 0 DENNIS R MAHONEY TRUSTEE 1.00 1.00 X 0 0 0 MARK E PRESSEY TRUSTEE 1.00 1.00 X 0 0 0 ARTHUR L SALAZAR JR TRUSTEE 1.00 3.00 X 0 0 0 RALPH C SHELTON TRUSTEE 1.00 0.00 X 0 0 0 ALEXANDER J TEODORO TRUSTEE 1.00 1.00 X 0 0 0 REUBEN B ZARI TRUSTEE 1.00 0.00 X 0 0 0 388953 1049712 250262 2 0 1 0 0 1162526 1162526 611904 611904 21165662 17928595 3237067 3237067 3237067 MISC. INCOME 900099 8362 8362 8362 5019859 0 0 3857333 1112386 1112386 329277 329277 376053 83605 292448 171618 83577 88041 11284 5581 5703 52163 20987 20042 11134 34436 13000 11807 9629 9709 9709 27886 27886 283465 283465 124110 85959 21014 17137 26035 1313 13617 11105 46775 42359 227 4189 15659 10066 3081 2512 8415 270 4486 3659 64478 50944 7455 6079 6260 6260 7421 2744 2576 2101 3448 3448 21449 9652 8705 3092 2732327 1787532 581710 363085 179581 286093 324160 219839 1742514 937264 16862 35801 51302 43416 1613 7886 41062419 34725135 5176028 4307222 48503177 40519240 124021 268201 1075133 592173 94757 145320 1293911 1005694 X 17074002 14092345 30135264 25421201 47209266 39513546 48503177 40519240 2287532 -9983252 0 X 0 1 X 1 0 X 3921930 1906591 1961653 1428646 1162526 10381346 3921930 1906591 1961653 1428646 1162526 10381346 109102 10272244 404841 444399 376142 700304 611904 2537590 9964 7897 7344 8268 8362 41835 12960771 0.79260 0.75620 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SYMPOSIUM REVENUE - 2017 AMOUNT: $ 8,370. TEMPORARY PROJECT 1-HISTORY COURSES - 2017 AMOUNT: $ 1,594. MISC REVENUE - 2018 AMOUNT: $ 7,897. 2019 AMOUNT: $ 7,344. 2020 AMOUNT: $ 8,268. 2021 AMOUNT: $ 8,362. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22637592 830 -2868226 510902 442764 18816530 18766888 450 4806020 386335 549431 22637592 18755215 300 184004 367345 -194714 18766888 17956196 900 224419 358354 -932054 18755215 18831922 3000 55544 487529 446741 17956196 0.00000 0.25160 0.74840 1 1 1 22370 14484 7886 28932 28932 0 7886 ALTERNATIVE INVESTMENTS 4307222 F 4307222 DUE TO GRAND LODGE 129097 DUE TO OTHER MASONIC ENTITIES 16223 145320 X PART V, LINE 4: PRIMARILY COLLEGE SCHOLARSHIPS AND OTHER EDUCATIONAL ACTIVITIES. IN ADDITION, PORTIONS ARE USED FOR THE MASONIC LEADERSHIP TRAINING AND THE ONGOING MAINTENANCE OF CALIFORNIA MASONIC MEMORIAL TEMPLE. PART X, LINE 2: THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN UNDER FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, "INCOME TAXES, AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. 1 MASONIC HOMES OF CALIFORNIA 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 941156564 501(C)(3) 330283 0 DISTRESSED WORTHY BROTHER RELIEF FUND CALIFORNIA MASONIC MEMORIAL TEMPLE 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 941266937 501(C)(3) 155708 0 GENERAL SUPPORT RAISING A READER 330 TWIN DOLPHIN DRIVE SUITE 147 REDWOOD CITY CA 94065 943390149 501(C)(3) 149900 0 TO IMPROVE CHILD LITERACY, STRENGTHEN FAMILIES, AND INSPIRE A NEW GENERATION OF CALIFORNIA'S CHILDREN TO READ, LEARN AND SUCCEED. GRAND LODGE OF CALIFORNIA 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 940487790 501(C)(10) 134344 0 ENRICHMENT OF EDUCATION AND LEADERSHIP SKILLS AMONG MASTER MASONS GIANT COMMUNITY FUND 24 WILLIE MAYS PLAZA SAN FRANCISCO CA 94107 943200061 501(C)(3) 82660 0 GENERAL SUPPORT MASONIC HOMES OF CALIFORNIA 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 941156564 501(C)(3) 57752 0 LETS WRITE THE FUTURE - ADVANCE CARE SAN DIEGO PADRES FOUNDATION 100 PARK BOULEVARD SAN DIEGO CA 92101 812350619 501(C)(3) 50780 0 GENERAL SUPPORT LOS ANGLELES DODGER FOUNDATION 1000 VIN SCULLY AVENUE LOS ANGELES CA 90090 954623022 501(C)(3) 40000 0 GENERAL SUPPORT ANGELS RBI LEAGUE 2000 E GENE AUTRY WAY ANAHEIM CA 92806 453974647 501(C)(3) 28960 0 GENERAL SUPPORT GRAND LODGE OF CALIFORNIA 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 940487790 501(C)(10) 25000 0 172TH ANNUAL COMMUNICATION GRANT FOR GALA MASONIC FOUNDATION FOR CHILDREN INC PO BOX 1960 WEST CHESTER PA 19380 550731354 501(C)(3) 10000 0 CONFERENCE CONTRIBUTION SPARK SF PUBLIC SCHOOLS 135 VAN NESS AVENUE ROOM 119 SAN FRANCISCO CA 94108 474568396 501(C)(3) 10000 0 GENERAL SUPPORT 9 1 EDUCATIONAL SCHOLARSHIP 178 320250 TEACHER OF THE YEAR 13 9027 PART I, LINE 2: GRANT FUNDS ARE MONITORED BY THE APPROPRIATE COMMITTEES OF THE ORGANIZATION. THE APPROPRIATE COMMITTEES SET GUIDELINES ON HOW FUNDS ARE USED. A) MASONIC FOUNDATION SCHOLARSHIP PROGRAM - THIS PROGRAM PROVIDES COLLEGE SCHOLARSHIPS TO 178 STUDENTS EACH YEAR. THE APPLICATION IS WEIGHED MOST HEAVILY ON ACADEMIC PERFORMANCE AND FINANCIAL NEEDS PRIOR TO GRANTING OF SCHOLARSHIP TO THE SCHOLAR STUDENTS. DURING THE SCHOLARSHIP PERIOD, THERE IS A VERIFICATION PROCESS OF THEIR GRADE POINT AVERAGE. THE SCHOLAR STUDENTS SUBMIT A TRANSCRIPT OF RECORDS THAT SHOWS THEIR SCHOOL ACADEMIC PERFORMANCE. THE SCHOLAR STUDENTS ALSO NEED TO COMPLETE AN APPLICATION FORM OR A RENEWAL FORM, ATTACHING SUPPORTING DOCUMENTATION (E.G., TRANSCRIPT OF RECORD). ONCE DOCUMENTATION IS COMPLETE, THE MASONIC FOUNDATION STAFF IN CHARGE OF THE SCHOLARSHIP PROGRAM WILL UPDATE THE SCHOLARSHIP DATABASE TO INCLUDE THEM IN THE SCHOLARSHIP REPORT FOR SCHOLARSHIP COMMITTEE APPROVAL. B) MASONIC EDUCATION LEADERSHIP PROGRAM - THE GRANT IS BASED ON ACTUAL EXPENSES MONITORED MONTHLY BY THE GRAND LODGE EXECUTIVE COMMITTEE. THE GRAND LODGE EXECUTIVE COMMITTEE DETERMINES AND APPROVES THE LEADERSHIP TRAININGS FOR THE PROGRAM AND APPROVES THE NECESSARY BUDGET. C) GRANT TO MASONIC TEMPLE FOR BUILDING RENOVATION, REPAIRS AND MAINTENANCE - THE GRANT IS BASED ON ACTUAL EXPENSES MONITORED AND REVIEWED MONTHLY BY THE GRAND LODGE AND MASONIC FOUNDATION AND TEMPLE EXECUTIVE COMMITTEE. X X X X X 0 0 0 0 0 0 0 0 0 ALLAN L CASALOU SECRETARY 0 324349 0 0 0 0 0 22750 0 24569 0 371668 0 0 THOMAS J BOYER VICE PRESIDENT/CFO (THRU 06/22) 0 295366 0 0 0 0 0 29699 0 24569 0 349634 0 0 ANDREW D CAMERON GENERAL COUNSEL 0 256096 0 0 0 0 0 23266 0 36719 0 316081 0 0 DOUGLAS D ISMAIL PRESIDENT & CHIEF PHILANTHROPY OFFICER 194155 74461 0 0 0 0 13649 6980 6963 2321 214767 83762 0 0 CANDLER GIBSON DIRECTOR OF MASONIC PHILANTHROPY 109471 57872 0 0 0 0 9144 4779 21463 7085 140078 69736 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE TREASURY MANAGER PREPARES 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. THE CFO AND TAX CONSULTANT PRESENT 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 15A 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 GRAND LODGE EXECUTIVE COMMITTEE HEADED BY THE GRAND MASTER. 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, GOVERNING/ORGANIZING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE AT THE CORPORATE OFFICE. CALIFORNIA MASONIC MEMORIAL TEMPLE 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 941266937 SUPPORTING ORGANIZATION CA 501(C)(3) LINE 12B, II GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA 1 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 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 1 NOB HILL MASONIC CENTER INC 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 611511651 OPERATION OF MASONIC TEMPLE PARKING FACILITY CA N/A C 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0 GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA B 159344 BOOK/ACTUAL VALUE GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA O 369967 BOOK/ACTUAL VALUE CALIFORNIA MASONIC TEMPLE B 155707 BOOK/ACTUAL VALUE GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA K 76862 BOOK/ACTUAL VALUE GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA P 107646 BOOK/ACTUAL VALUE