2017-08-03T18:28:58-05:00 2016-10-31 910189318 Moss Adams LLP 3121 W March Lane Suite 200 Stockton CA 95219 990 2015-11-01 941156564 MASONIC HOMES OF CALIFORNIA MASO 4157767000 1111 California Street San Francisco CA 94108 tom boyer cfo 4157767000 2017-07-11 1 TRACY PAGLIA P00366884 2099556100 2017-07-11 2015 2021-01-29 14:40:06Z John F Lowe 1111 California Street San Francisco CA 94108 203874079 0 X www.masonichome.org X 1918 CA 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. 15 14 511 14 478 0 6894594 3407932 16550176 18243060 54881981 33018499 -20875 125686 78305876 54795177 4283765 6303813 0 0 28562859 30909557 0 0 1040378 23480543 23188406 56327167 60401776 21978709 -5606599 934933236 983510900 24782112 84956067 910151124 898554833 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 44235217 1926251 17886334 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. 5915598 4182567 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. 2625819 356726 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. 194995 194995 0 COMMUNITY SPONSORSHIP AND SCHOLARSHIPS FOR CHILDREN'S PROGRAMS 194995 194995 0 52971629 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 1 273 0 1 511 1 1 1 0 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 0 0 0 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 President 1.00 0.00 X X 0 0 0 Michael J Cornel Vice-President 1.00 0.00 X X 0 0 0 Arthur L Salazar Jr Treasurer 1.00 5.00 X X 0 0 0 Allan L Casalou Secretary 10.50 29.50 X X 0 265854 26473 Russell E Charvonia Trustee 1.00 0.00 X 0 0 0 Jeanne Fershleiser Trustee 1.00 0.00 X 0 0 0 John R Heisner Trustee 1.00 2.00 X 0 0 0 Stuart A Wright Trustee 1.00 2.00 X 0 0 0 Fred L Avery Trustee 1.00 0.00 X 0 0 0 Garrett S Chan Trustee 1.00 1.00 X 0 0 0 David R Doan Trustee 1.00 0.00 X 0 0 0 Richard W Hopper Trustee 1.00 0.00 X 0 0 0 John A Lindell Trustee 1.00 0.00 X 0 0 0 Marc A Newman Trustee 1.00 0.00 X 0 0 0 Glenn D Woody Trustee 1.00 0.00 X 0 0 0 Thomas J Boyer Chief Financial Officer 20.70 19.30 X 0 235834 51243 Gary Charland Executive Vice President 40.00 0.00 X 442604 0 37133 Pamela Friedman Vice President, Community Based Services 40.00 0.00 X 220988 0 31868 Yvonne Wong Director, Pharmacy 40.00 0.00 X 167480 0 19562 John Fahy Assessment Director 35.00 0.00 X 163733 0 16960 Christine Gershtein Director, Quality Improvement 40.00 0.00 X 140484 0 36159 Michael Bronzo Medical & Research Directo 15.00 0.00 X 154791 0 10820 Terrence Owens Thru 102015 Former Clinical Director 25.00 0.00 X 292332 0 46514 1582412 501688 276732 16 0 1 0 SmithGroupJJR Inc 301 Battery Street 7th Floor SAN FRANCISCO CA 94111 CONSTRUCTION 2588389 Cambridge CM 420 Olive Avenue Palo Alto CA 94306 CONSTRUCTION 1494283 Securitas Security Services File 57220 Los Angeles CA 90074 Guard Service 326860 Royal Carpet & More 1524 Camden Avenue Campbell CA 95008 CONSTRUCTION 322994 Aufderworld Corporation 2750 Niagara Lane N Plymouth MN 55447 Direct TV System Service 151470 17 3407932 3407932 resident revenue 623990 14796658 14796658 medicare payments 623990 3446402 3446402 18243060 16367795 478 16367317 42303 42303 60174 0 60174 60174 60174 165729606 149078902 16650704 16650704 16650704 resident reimbursements 623990 146376 146376 Split inT. AGREEMENT 525990 -123167 -123167 23209 54795177 18243060 478 33143707 1984406 1984406 4319407 4319407 974076 771974 202102 22010340 17994520 3443566 572254 1423152 1156880 231945 34327 4932418 4294535 558070 79813 1569571 1289159 241448 38964 175248 175248 3110056 2260371 849685 988161 465888 379122 143151 21501 21501 1204567 940231 132812 131524 228622 74222 154400 2855740 2770220 85520 367901 275456 68106 24339 5515410 5505014 10396 1103660 1103660 resident CARE services 7121859 7121859 dues & licenses 139647 138164 1483 356034 330415 9613 16006 60401776 52971629 6389769 1040378 1276436 1922479 8019437 7279011 934691 1045217 10000000 10000000 811361 779213 192847944 117544589 73812419 75303355 615255549 655277559 203271903 208912784 21551440 22991282 934933236 983510900 4701973 4465106 17257574 17721739 59688509 2822565 3080713 24782112 84956067 X 748317599 737459809 13410587 12024635 148422938 149070389 910151124 898554833 934933236 983510900 X -5606599 -5959819 -29873 X 0 1 X 1 0 X 14817314 7230338 10877203 13027366 9544008 55496229 14817314 7230338 10877203 13027366 9544008 55496229 701649 54794580 16754701 20656728 21918747 18212435 16469794 94012405 2877 3782 3292 0 9951 767851 749720 796569 -167371 23209 2169978 151688563 54206429 0.36120 0.32660 X Schedule A, Part II, Line 10, Explanation of Other Income: Split Interest Agreement Miscellaneous - 2011 Amount: $ 663,748. 2012 Amount: $ 647,731. 2013 Amount: $ 657,924. 2014 Amount: $ -317,550. 2015 Amount: $ -123,167. resident reimbursement - 2011 Amount: $ 104,103. 2012 Amount: $ 101,989. 2013 Amount: $ 138,645. 2014 Amount: $ 150,179. 2015 Amount: $ 146,376. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 60406776 60406776 1000000 250000 0 0 1000000 1000000 1000000 3000000 4500000 25274 588503 613777 250000 250000 250000 750000 1125000 0 0 0 319537 X for the enjoyment of reside 0 380140960 2118160 11464819 4377562 12570039 1342670 375433668 396055370 2482085 407076 4283765 12807860 1711946 380140960 383523046 604258 26839069 4147068 9289160 1474775 396055370 346510465 782384 51455163 3648836 9810803 1765327 383523046 326818396 5968396 32855182 3685511 13871032 1574966 346510465 0.56590 0.39730 0.03680 1 0 108405 7188407 7296812 148085060 91272155 56812905 189904 111936 77968 17788030 14453068 3334962 19488138 11707430 7780708 75303355 Hedge Fund of Funds 83580707 F UBS REIT 41702588 F Global Macro 43784557 F Credit Long/Short 39844932 F 208912784 liability to beneficiaries of split-interest agreements 2681951 advance deposit 20635 Due to other masonic entities 378127 3080713 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 143315713 0 0 0 0 0 0 143315713 0 143315713 1 0 1 0 1 0 1 New Havens School Foundation 33377 Western Avenue Union City CA 94587 942855611 501(c)(3) 7750 General Support Washington Hospital Healthcare 2000 Mowry Avenue Fremont CA 94538 942886219 501(c)(3) 7250 General Support LeadingAge California Foundation 1315 I St Sacramento CA 95814 952383463 501(c)(3) 10000 General Support Grand Lodge of F&AM of California 1111 California St San Francisco CA 94108 940487790 501(c)(10) 50000 General Support California Masonic Foundation 1111 California St San Francisco CA 94108 237013074 501(c)(3) 1876251 General Support 4 1 MASONIC OUTREACH PROGRAM 357 4182567 Scholarship 18 136840 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: 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). 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. X X X 0 0 0 0 0 1 0 0 0 Allan L Casalou Secretary 0 261414 0 0 0 4440 0 18718 0 7755 0 292327 0 0 Thomas J Boyer Chief Financial Officer 0 229834 0 0 0 6000 0 24464 0 26779 0 287077 0 0 Gary Charland Executive Vice President 424604 0 0 0 18000 0 29735 0 7398 0 479737 0 0 0 Pamela Friedman Vice President, Community Based Serv 215988 0 0 0 5000 0 21124 0 10744 0 252856 0 0 0 Yvonne Wong Director, Pharmacy 167480 0 0 0 0 0 11596 0 7966 0 187042 0 0 0 John Fahy Assessment Director 163733 0 0 0 0 0 6573 0 10387 0 180693 0 0 0 Christine Gershtein Director, Quality Improvement 140484 0 0 0 0 0 9380 0 26779 0 176643 0 0 0 Michael Bronzo Medical & Research Directo 154791 0 0 0 0 0 10820 0 0 0 165611 0 0 0 Terrence Owens Thru 102015 Former Clinical Director 292332 0 0 0 0 0 21967 0 24547 0 338846 0 0 0 Form 990, Part VI, Section B, line 11 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. Form 990, Part XI, line 9: Net effect of pension plan termination -29,395. INCOME FROM PASSTHROUGH ENTITIES -478. 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) 11-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) 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) 9 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 1 0 1 1 0 0 0 0 1 0 0 1 1 1 1 0 1 0 acacia creek union city D 101230680 book/actual value Grand Lodge of Free and Accepted Masons of California M 1040377 book/actual value grand Lodge of Free and Accepted Masons of California O 4955036 book/actual value GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA P 843606 book/actual value