2019-08-15T17:04:00-05:00 2018-10-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2017-11-01 941156564 MASONIC HOMES OF CALIFORNIA MASO 4157767000 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 TOM BOYER CFO 4157767000 2019-08-09 1 TRACY S PAGLIA P00366884 4159561500 2019-08-09 12.129.4.210 2019-08-09 18:51:07 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 BE861C6778D90A5D3E7861ABDDE45BE6309F51A4 2017 2019-02-21 02:37:17Z JOHN F LOWE 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 112698441 0 X WWW.MASONICHOME.ORG X 1918 CA THE MASONIC HOMES OF CALIFORNIA PROMOTES THE QUALITY OF LIFE BY EMPOWERING OUR MEMBERS. 13 13 498 15 0 3783 7759646 8128704 19482008 22502451 121177780 49565273 1235127 -51053 149654561 80145375 4241783 3977787 0 0 32296542 34504426 0 0 952528 26655409 32466055 63193734 70948268 86460827 9197107 1084286322 1044719526 84463946 82934115 999822376 961785411 X IN KEEPING WITH THE TENETS OF FREEMASONRY, THE MASONIC HOMES OF CALIFORNIA PROMOTES THE QUALITY OF LIFE BY EMPOWERING OUR MEMBERS, THEIR FAMILIES AND OUR COMMUNITIES TO LIVE WELL AND ACHIEVE MEANINGFUL AND REWARDING LIVES. THE MASONIC HOMES OF CALIFORNIA WILL PROFOUNDLY CHANGE THE WORLD FOR THE BETTER BY PROVIDING CUTTING-EDGE SOLUTIONS TO THE CHALLENGES FACED BY MASONS, THEIR FAMILIES AND OUR COMMUNITIES. 0 0 50991347 0 22040634 OPERATION OF HOMES FOR THE ELDERLY (ADULT RESIDENTIAL SERVICE): MASONIC HOMES FOLLOWS AN "AGING IN PLACE" APPROACH TO CARE AND SERVICES. THIS MEANS WE TRY TO BRING NEEDED SERVICES TO RESIDENTS INSTEAD OF HAVING THEM GO TO THE SERVICES. RESIDENTS ENJOY THE SECURITY OF KNOWING THAT MULTIPLE LEVELS OF CARE WILL BE AVAILABLE TO THEM ON THE SAME CAMPUS. THE MASONIC HOMES OF CALIFORNIA OFFER THE FOLLOWING LEVELS OF SERVICE:- INDEPENDENT LIVING - RESIDENTS WHO QUALIFY FOR INDEPENDENT LIVING ARE ABLE TO PROVIDE ALL OF THEIR OWN CARE, EVEN THOUGH SOME USE WALKERS OR CANES. - ASSISTED LIVING - RESIDENTS ARE ABLE TO LIVE INDEPENDENTLY WHILE RECEIVING ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, SUCH AS BATHING, TAKING MEDICATIONS AND DRESSING. - SKILLED NURSING - THE MEDICAL FACILITY AT UNION CITY MAKES AROUND-THE-CLOCK NURSING AND CUSTODIAL CARE AVAILABLE TO RESIDENTS. RESIDENTS OF COVINA RECEIVE THIS LEVEL OF CARE IN FACILITIES OF COMMUNITY PARTNERS OR ON THE UNION CITY CAMPUS, DEPENDING UPON THEIR CHOICES.- MEMORY CARE - A 16-BED SECURE UNIT NAMED TRADITIONS IS LOCATED ON THE UNION CITY CAMPUS. IT ALLOWS STAFF TO PROVIDE OPTIMAL CARE AND A PROTECTIVE ENVIRONMENT FOR THE RESIDENTS. - HOSPICE - BOTH HOMES IN UNION CITY AND COVINA OFFER A HOSPICE PROGRAM INTENDED FOR RESIDENTS WHO ARE SUFFERING FROM A TERMINAL ILLNESS OR ARE IN NEED OF PAIN MANAGEMENT. HOSPICE ALLOWS RESIDENTS TO STAY IN THEIR OWN HOMES AS LONG AS POSSIBLE. 5599069 0 0 THE MASONIC HOMES IN 2016/2017 BEGAN PLANNING FOR THE DEVELOPMENT OF A NEW SKILLED NURSING BUILDING AND UNDERGROUND PARKING GARAGE ON ITS UNION CITY CAMPUS. AFTER SIGNIFICANT PRE-DEVELOPMENT WORK IT BECAME CLEAR THE FEASIBILITY AND ESTIMATED COST OF THE PROJECT WAS FAR IN EXCESS OF ORIGINAL EXPECTATIONS. AS A CONSEQUENCE, THE ENTIRE AMOUNT OF THE ACCUMULATED COSTS OF THE PROJECT OF APPROXIMATELY $5 MILLION WAS WRITTEN OFF IN 2018. 2927570 3886888 0 MASONIC OUTREACH PROGRAM: MASONIC HOMES OF CALIFORNIA KNOWS THAT MANY OF OUR CONSTITUENTS PREFER TO LIVE OUT THEIR LIVES IN THEIR OWN HOMES OR HOME COMMUNITIES. YET MANY NEED HELP COPING WITH THE CHALLENGES AND ISSUES ASSOCIATED WITH AGING. IN RESPONSE, THE MASONIC HOMES OF CALIFORNIA HAS EXPANDED THE MASONIC OUTREACH SERVICES (MOS) PROGRAM TO BETTER MEET THE NEEDS OF OUR ELDERLY CONSTITUENTS WHO WISH TO REMAIN IN THEIR OWN HOME OR COMMUNITY. MASONIC HOMES' GOAL IS TO PROVIDE OUR FRATERNAL FAMILY MEMBERS ACCESS TO THE SERVICES AND RESOURCES THEY NEED TO STAY HEALTHY AND SAFE IN THEIR OWN HOMES OR IN RETIREMENT FACILITIES IN THEIR HOME COMMUNITIES.MASONIC OUTREACH SERVICES INCLUDE: - ONGOING FINANCIAL AND CARE SUPPORT FOR THOSE WITH DEMONSTRATED NEED, INTERIM FINANCIAL AND CARE SUPPORT FOR THOSE ON THE WAITING LIST FOR THE MASONIC HOMES OF CALIFORNIA INFORMATION AND REFERRALS TO COMMUNITY-BASED SENIOR PROVIDERS ACROSS CALIFORNIA, SOME CLIENTS NEED HELP IDENTIFYING APPROPRIATE SERVICE PROVIDERS IN THEIR AREA; OTHERS NEED HELP DEVELOPING A COMPREHENSIVE CARE PLAN THAT ADDRESSES THEIR PHYSICAL, EMOTIONAL AND FINANCIAL NEEDS. MOS TAILORS ITS SERVICES TO THE NEEDS OF THE CLIENT. FOR THOSE CLIENTS WHO NEED FINANCIAL ASSISTANCE, A CARE PLAN AND BUDGET IS DEVELOPED THAT SUPPORTS THEIR PHYSICAL, EMOTIONAL AND SOCIAL WELLBEING. THE AMOUNT OF SUPPORT CLIENTS RECEIVE IS DETERMINED BY THEIR NEEDS. AS NEEDS CHANGE, SO DOES THE AMOUNT OF SUPPORT. MOS ALSO PROVIDES FINANCIAL AND CARE MANAGEMENT SUPPORT TO THOSE WITH IMMEDIATE AND PRESSING NEEDS WHO ARE ON THE WAITING LIST FOR THE MASONIC HOMES OF CALIFORNIA. WE KNOW WAITING CAN BE DIFFICULT WHEN YOUR NEEDS ARE URGENT. 3169926 90899 461817 MASONIC CENTER FOR YOUTH AND FAMILIES IS A PLACE WHERE YOUNG PEOPLE WHO STRUGGLE WITH BEHAVIORAL, LEARNING, AND PSYCHOLOGICAL PROBLEMS CAN UNLOCK THEIR FULL POTENTIAL. WE HELP YOUNG PEOPLE FIND THEIR VOICES AND THEN THEMSELVES. THE MISSION OF THIS PROGRAM IS TO OFFER MENTAL HEALTH SERVICES BY OUR PATIENT'S NEEDS RATHER THAN BY ARTIFICIALLY-IMPOSED LIMITATIONS; AND TO ADD OUR VOICE AND EXPERIENCE TO THE PUBLIC DEBATE ABOUT EFFECTIVE ASSESSMENT AND TREATMENT OF CHILDREN WITH BEHAVIORAL AND MENTAL HEALTH ISSUES.COMMUNITY SPONSORSHIP AND SCHOLARSHIPS FOR CHILDREN'S PROGRAMS 3169926 90899 461817 62687912 1 1 0 1 0 0 0 1 0 1 1 1 0 0 1 1 0 1 0 0 1 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 1 252 0 1 498 1 1 1 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X BEN LAM 5104296491 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 JOHN F LOWE CHAIRMAN 1.00 X X 0 0 0 MICHAEL J CORNEL VICE CHAIRMAN 1.00 X X 0 0 0 LARRY L ADAMSON TRUSTEE 1.00 X 0 0 0 DANIEL J DAILEY TRUSTEE 1.00 X 0 0 0 D JEANNE FERSHLEISER TRUSTEE 1.00 X 0 0 0 JOHN A LINDELL TRUSTEE 1.00 X 0 0 0 MARC A NEWMAN TRUSTEE 1.00 X 0 0 0 GLENN D WOODY TRUSTEE 1.00 X 0 0 0 RUSSELL E CHARVONIA TRUSTEE 1.00 X 0 0 0 RICHARD W HOPPER TRUSTEE 1.00 X 0 0 0 GARRETT S CHAN TRUSTEE 1.00 1.00 X 0 0 0 STUART A WRIGHT TRUSTEE 1.00 2.00 X 0 0 0 JOHN E TRAUNER TRUSTEE 1.00 2.00 X 0 0 0 ARTHUR L SALAZAR JR TREASURER 1.00 5.00 X 0 0 0 ALLAN L CASALOU SECRETARY 9.30 30.70 X 0 297754 29763 GARY CHARLAND PRESIDENT AND CEO 40.00 X 478991 0 57631 THOMAS J BOYER VP AND CFO 18.70 21.30 X 0 269866 51185 ANDREW D CAMERON GENERAL COUNSEL 32.10 7.90 X 0 220042 50677 PAMELA FRIEDMAN VP, COMMUNITY BASED SERVICES (THRU 08/18) 40.00 X 233815 0 35750 FRANCO DIAMOND EXECUTIVE DIRECTOR 40.00 X 159047 0 39085 YVONNE WONG DIRECTOR, PHARMACY 40.00 X 179344 0 26162 JOHN FAHY ASSESSMENT DIRECTOR (THRU 10/18) 35.00 X 172344 0 26854 KIMBERLY RICH ADMINISTRATOR, MCYAF 40.00 X 158782 0 41165 CHRISTINE GERSHTEIN DIRECTOR, QUALITY IMPROVEM 40.00 X 157508 0 47587 JESSICA HERBOLD ASSESSMENT PSYCHOLOGIST 35.00 X 166515 0 24043 1706346 787662 429902 25 0 1 0 WF CONSTRUCTION INC 620 ARROW HIGHWAY LAVERNE CA 91750 CONSTRUCTION FEE 1219552 SMITHGROUP JJR INC 301 BATTERY STREET 7TH FLOOR SAN FRANCISCO CA 94111 CONSTRUCTION FEE 1143130 CAMBRIDGE CM 420 OLIVE AVENUE PALO ALTO CA 94306 CONSTRUCTION FEE 1118305 ONR INC 1101 S CAPITAL OF TEXAS HWY B STE AUSTIN TX 78746 TEMP LABOR/MEDICARE COST 730868 SECURITAS SECURITY SERVICES USA INC 4981 N IRWINDALE AVE IRWINDALE CA 91706 SECURITY SERVICES 353744 12 8128704 8128704 RESIDENT REVENUE 623990 18169350 18169350 MEDICARE PAYMENTS 623990 4333101 4333101 22502451 14929968 14929968 71538 71538 28686 0 28686 28686 28686 67171675 16696 32553066 0 34618609 16696 34635305 34635305 RESIDENT REIMBURSEMENTS 623990 154638 154638 MISCELLANEOUS REVENUE 900099 1133 1133 SPLIT INT. AGREEMENT 525990 -307048 -307048 -151277 80145375 22502451 0 49514220 51972 51972 3925815 3925815 1224015 991742 232273 24529819 20403596 3631208 495015 1531610 1261450 237266 32894 5466822 4834835 577567 54420 1752160 1463354 256406 32400 104794 104794 4651308 3454154 1197154 803833 232053 458215 113565 163540 163540 1512897 1202946 156609 153342 234213 80445 153768 3187718 3086646 101072 422243 329671 52331 40241 1096287 1096287 5544777 5475385 69392 1042420 1042420 RESIDENT CARE SERVICES 7642255 7642255 WRITE-OFF OF DISCONTINU 5599069 5599069 DUES & LICENSES 230212 227903 2041 268 230489 181120 18986 30383 70948268 62687912 7307828 952528 1372383 1019636 4248810 4506475 1222624 3004405 10000000 10000000 663617 643951 206960920 128571664 77143009 78389256 739911959 732466142 223787463 187878793 25936457 26810868 1084286322 1044719526 4249698 5994049 19705339 18558721 57795259 55865111 2713650 2516234 84463946 82934115 X 835375651 794901487 13981970 13462491 150464755 153421433 999822376 961785411 1084286322 1044719526 9197107 -47238548 4476 0 X 0 1 X 1 0 X 10877203 13027366 9544008 15039711 16652403 65140691 10877203 13027366 9544008 15039711 16652403 65140691 65140691 21918747 18212435 16469794 20486104 15030192 92117272 3782 3292 0 1659 0 8733 796569 -167371 23209 1159428 -151277 1660558 158927254 59304207 0.40990 0.35710 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SPLIT INTEREST AGREEMENT MISCELLANEOUS - 2013 AMOUNT: $ 657,924. 2014 AMOUNT: $ -317,550. 2015 AMOUNT: $ -123,167. 2016 AMOUNT: $ 1,023,517. 2017 AMOUNT: $ -307,048. RESIDENT REIMBURSEMENT - 2013 AMOUNT: $ 138,645. 2014 AMOUNT: $ 150,179. 2015 AMOUNT: $ 146,376. 2016 AMOUNT: $ 135,911. 2017 AMOUNT: $ 154,638. MISCELLANEOUS REVENUE - 2017 AMOUNT: $ 1,133. 0 0 0 69995740 69995740 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 588503 588503 250000 250000 250000 250000 1000000 1500000 0 0 0 319537 X FOR THE ENJOYMENT OF RESIDE 0 412842941 5723711 1271063 3977787 15778710 1965655 398115563 375433668 2928926 56616481 4241783 13881243 4013108 412842941 380140960 2118160 11464819 4377562 12570039 1342670 375433668 396055370 2482085 407076 4283765 12807860 1711946 380140960 383523046 604258 26839069 4147068 9289160 1474775 396055370 0.58080 0.38540 0.03380 1 0 108405 7188407 7296812 151841173 99718861 52122312 227113 152087 75026 19198914 16391887 2807027 28396908 12308829 16088079 78389256 HEDGE FUND OF FUNDS 99358958 F UBS REIT 31616551 F GLOBAL MACRO 19740092 F CREDIT LONG/SHORT 37163192 F 187878793 LIABILITY TO BENEFICIARIES OF SPLIT-INTEREST AGREEMENTS 2347240 ADVANCE DEPOSIT 35753 DUE TO OTHER MASONIC ENTITIES 133241 2516234 X PART III, LINE 4: VARIOUS DONATED ITEMS FROM MEMBERS OF THE MASONIC FRATERNITY IN CALIFORNIA AND ELSEWHERE. THE COLLECTIONS INCLUDE WORKS OF ARTS, MASONIC REGALIA AND NUMERIOUS HISTORICAL PIECES LOCATED IN MASONIC HOMES UNION CITY AND COVINA CAMPUSES. PART V, LINE 4: OPERATIONS OF MASONIC HOMES FOR THE ELDERLY AND CHILDREN. PART X, LINE 2: ON JULY 1, 2008, THE ORGANIZATION ADOPTED ASC 740, INCOME TAXES. THIS STATEMENT IS EFFECTIVE FOR FISCAL YEARS BEGINNING AFTER DECEMBER 15, 2006. THE INTERPRETATION ESTABLISHES A SINGLE MODEL TO ADDRESS ACCOUNTING FOR UNCERTAINTY IN INCOME TAX POSITIONS. IT PRESCRIBES A MINIMUM RECOGNITION THRESHOLD THAT AN INCOME TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS. TO RECOGNIZE THE POSITION, THE FILING POSITION WOULD BE SUSTAINED UPON EXAMINATION. THE INTERPRETATION ALSO PROVIDES GUIDANCE ON DERECOGNITION, MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION OF UNCERTAIN TAX POSITIONS. THERE WAS NO IMPACT AS A RESULT OF ADOPTING THE PROVISIONS OF ASC 740. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 147859009 EUROPE 0 0 INVESTMENTS 18698113 NORTH AMERICA 0 0 INVESTMENTS 412241 0 0 0 0 0 0 166969363 0 166969363 1 0 1 0 1 0 1 WASHINGTON HOSPITAL HEALTHCARE 2000 MOWRY AVENUE FREMONT CA 94538 942886219 501(C)(3) 12525 GRANT/DONATION NEW HAVENS SCHOOL FOUNDATION 33377 WESTERN AVENUE UNION CITY CA 94587 942855611 501(C)(3) 9750 COMMUNITY DONATION AMERICAN CANCER SOCIETY INC 2185 N CALIFORNIA BLVD WALNUT CREEK CA 94596 131788491 501(C)(3) 5000 COMMUNITY DONATION 3 0 MASONIC OUTREACH PROGRAM 403 3886888 SCHOLARSHIP 12 38927 PART I, LINE 2: GRANT FUNDS ARE MONITORED BY THE BOARD, THE APPROPRIATE COMMITTEES AND KEY EMPLOYEES OF THE ORGANIZATION. THE BOARD AND THE APPROPRIATE COMMITTEES SET GUIDELINES ON HOW FUNDS ARE USED. FOR MOS CLIENT - A CARE PLAN AND BUDGET IS DEVELOPED THAT SUPPORTS THEIR PHYSICAL, EMOTIONAL AND SOCIAL WELL-BEING. THE AMOUNT OF SUPPORT CLIENTS RECEIVE IS DETERMINED BY THEIR NEEDS. AS NEEDS CHANGE, SO DOES THE AMOUNT OF SUPPORT. FOLLOWING ARE THE MOS PROCEDURES: THE APPLICATION FOR FINANCIAL ASSISTANCE IS INITIALLY APPROVED BY THE ADMISSIONS COMMITTEE. EACH YEAR THE CLIENT GOES THROUGH A RECERTIFICATION PROCESS IN WHICH THEY NEED TO PRODUCE NEW BANK STATEMENTS, FINANCIAL RECORDS, ETC AND THEIR BUDGET IS VERIFIED. THE CASE MANAGER RECOMMENDS ANY CHANGES TO THE BUDGET TO THE MOS MANAGER. THE MANAGER THEN FORWARDS TO THE DIRECTOR FOR FINAL APPROVAL. EVERY BUDGET INCREASE/DECREASE IS REPORTED IN A SUMMARY REPORT TO THE FULL BOARD OF TRUSTEES ON A QUARTERLY BASIS. THE ORIGINAL DOCUMENTATION THAT INCLUDES BANK STATEMENTS, BUDGET CALCULATIONS, RECEIPTS ARE KEPT IN THE CLIENT FILE. ALL CHANGES TO THE BUDGET ARE SUBSTANTIATED WITH BACK-UP DOCUMENTATION (E.G., DOCUMENTS SHOWING RENT INCREASES, ETC). EACH YEAR THE CLIENT PRODUCES NEW DOCUMENTATION DURING THEIR RECERTIFICATION PROCESS. THE CLIENT'S MONTHLY BUDGET AND CARE PLANS ARE REVIEWED EACH MONTH BY THE MANAGER AND THE DIRECTOR OF THE PROGRAM. CLIENTS BECOME FINANCIAL CLIENT OF THE MOS PROGRAM WHEN THEY DO NOT HAVE ENOUGH INCOME TO SUSTAIN THEIR DAILY COST OF LIVING, WHICH IS "NEED BASED AND THEY DO NOT HAVE MORE THAT $2,000 IN LIQUID ASSETS. IF THEY OWN A HOME, MH TAKES OVER THE DEED OF THEIR PROPERTY OR OWNERSHIP OF POLICIES (LIFE INSURANCE, ETC). X X X 0 0 0 0 0 0 0 0 0 ALLAN L CASALOU SECRETARY 0 293987 0 0 0 3767 0 20281 0 9482 0 327517 0 0 GARY CHARLAND PRESIDENT AND CEO 460991 0 0 0 18000 0 40948 0 16683 0 536622 0 0 0 THOMAS J BOYER VP AND CFO 0 263866 0 0 0 6000 0 27265 0 23920 0 321051 0 0 ANDREW D CAMERON GENERAL COUNSEL 0 214042 0 0 0 6000 0 14675 0 36002 0 270719 0 0 PAMELA FRIEDMAN VP, COMMUNITY BASED SERVICES (THRU 0 228815 0 0 0 5000 0 23412 0 12338 0 269565 0 0 0 FRANCO DIAMOND EXECUTIVE DIRECTOR 159047 0 0 0 0 0 16200 0 22885 0 198132 0 0 0 YVONNE WONG DIRECTOR, PHARMACY 179344 0 0 0 0 0 13097 0 13065 0 205506 0 0 0 JOHN FAHY ASSESSMENT DIRECTOR (THRU 10/18) 172344 0 0 0 0 0 14516 0 12338 0 199198 0 0 0 KIMBERLY RICH ADMINISTRATOR, MCYAF 158782 0 0 0 0 0 6871 0 34294 0 199947 0 0 0 CHRISTINE GERSHTEIN DIRECTOR, QUALITY IMPROVEM 157508 0 0 0 0 0 11585 0 36002 0 205095 0 0 0 JESSICA HERBOLD ASSESSMENT PSYCHOLOGIST 166515 0 0 0 0 0 11705 0 12338 0 190558 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE GRAND MASTER OF THE GRAND LODGE OF CALIFORNIA SHALL APPOINT TWO MEMBERS OF THE EXECUTIVE COMMITTEE OF THE GRAND LODGE TO SERVE AS TRUSTEES OF MASONIC HOMES OF CALIFORNIA (THE EX OFFICIO TRUSTEES), WITH ALL THE RIGHTS AND RESPONSIBILITIES APPURTENANT THERETO. THE REMAINING TRUSTEES OF MASONIC HOMES OF CALIFORNIA SHALL BE DESIGNATED BY THE GRAND MASTER OF THE GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA FROM TIME TO TIME. FORM 990, PART VI, SECTION A, LINE 7B NO AMENDMENT TO THE BYLAWS SHALL BE VALID OR BECOME EFFECTIVE WITHOUT THE WRITTEN CONSENT OF THE GRAND MASTER OF THE FREE AND ACCEPTED MASONS OF CALIFORNIA. FORM 990, PART VI, SECTION B, LINE 11B THE SENIOR ACCOUNTANTS PREPARE 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, THE CFO SIGNS THE FORM 990 AND FILES WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, EACH MEMBER OF THE BOARD EXECUTES AND SIGNS A CONFLICT OF INTEREST DISCLOSURE STATEMENT. IN THIS STATEMENT, THE BOARD MEMBER 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 CHAIRMAN OF THE BOARD OF DIRECTORS. IN THE EVENT THE INTERESTED PARTY IN QUESTION IS THE CHAIRMAN 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 CHAIRMAN 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 CHAIRMAN OF 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 15 BENCHMARKING IS COMPLETED ON ALL POSITIONS BY AN INDEPENDENT THIRD PARTY COMPENSATION CONSULTANT. REVIEW IS DONE BY THE INDEPENDENT VOLUNTEER LEADERSHIP BOARD OF TRUSTEES AND APPROVED BY THE PRESIDENT OF THE BOARD. SALARY BENCHMARKING IS CONDUCTED BY AN INDEPENDENT THIRD PARTY COMPENSATION CONSULTANT UTILIZING NUMEROUS PUBLISHED SALARY SURVEYS FOR EACH POSITION BASED ON TITLE AND JOB DESCRIPTION. FORM 990, PART VI, SECTION C, LINE 19 THE AUDITED FINANCIAL STATEMENTS, GOVERNING/ORGANIZING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC AT THE CORPORATE OFFICE. GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA 1111 CALIFORNIA ST SAN FRANCISCO CA 94108 940487790 FRATERNAL ORGANIZATION CA 501(C)(10) N/A 0 CALIFORNIA MASONIC MEMORIAL TEMPLE 1111 CALIFORNIA ST SAN FRANCISCO CA 94108 941266937 SUPPORTING ORGANIZATION CA 501(C)(3) LINE 12B, II GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA 0 CALIFORNIA MASONIC FOUNDATION 1111 CALIFORNIA ST SAN FRANCISCO CA 94108 237013074 CHARITABLE FOUNDATION SUPPORTING EDUCATIONAL AND COMMUNITY-BASED PROGRAMS 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 11 MASONIC HOMES OF CALIFORNIA 1 NOB HILL MASONIC CENTER INC 1111 CALIFORNIA ST SAN FRANCISCO CA 94108 611511651 OPERATION OF CMMT PARKING GARAGE CA N/A C 0 0 0 0 1 1 0 0 0 0 1 0 0 1 1 1 1 0 0 0 ACACIA CREEK UNION CITY D 94837132 BOOK/ACTUAL VALUE CALIFORNIA MASONIC MEMORIAL TEMPLE E 508919 BOOK/ACTUAL VALUE GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA M 807898 BOOK/ACTUAL VALUE GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA O 5211265 BOOK/ACTUAL VALUE GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA P 1032918 BOOK/ACTUAL VALUE