2016-08-15T00:00:00-05:00 2015-10-31 910189318 MOSS ADAMS LLP 3121 WEST MARCH LANE SUITE 100 STOCKTON CA 95219 990 2014-11-01 237013074 CALIFORNIA MASONIC FOUNDATION CALI 4157767000 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 THOMAS BOYER CFO 4157767000 2016-07-31 1 TRACY PAGLIA P00366884 2099556100 2016-07-31 2014 2016-12-15 16:53:06Z WILLIAM J BRAY III 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 8309173 0 X WWW.FREEMASON.ORG X 1969 CA APPLICATION OF MASONIC PRINCIPLES IN SUPPORT OF EDUCATION, LEADERSHIP, AND COMMUNITIES. 11 10 0 10 0 0 1773292 1125734 0 0 1849499 1672090 9403 6884 3632194 2804708 1148317 891648 0 0 426098 429592 0 0 205711 792559 544250 2366974 1865490 1265220 939218 29590081 28998976 150705 100127 29439376 28898849 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 192276 131418 0 ANNUAL COLLEGE SCHOLARSHIP HELPS MAKE THE DREAM OF COLLEGE A REALITY FOR HUNDREDS OF TOMORROW'S LEADERS. SINCE 1970 MORE THAN 2,000 STUDENTS HAVE BEEN ASSISTED WITH SCHOLARSHIP AWARDS RANGING FROM $10,000 TO $40,000 PER STUDENT OVER FOUR YEARS. 234995 234000 0 RAISING A READER - THE MASONS OF CALIFORNIA AND RAISING A READER WILL BRING A NATIONALLY-ACCLAIMED LITERACY PROGRAM TO THOSE WHO NEED IT MOST: CHILDREN IN THE STATE'S LOWEST-PERFORMING PUBLIC ELEMENTARY SCHOOLS, WHO ARE AT THE HIGHEST RISK FOR EDUCATIONAL FAILURE. WE CIRCULATE CHILDREN'S BOOKS TO HOMES, ENGAGE FAMILIES IN SHARED READING OF THOSE BOOKS, AND HELP THOUSANDS OF CHILDREN DEVELOP READING READINESS SKILLS. 131142 130000 0 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. 895629 396230 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 THE 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 MEMORIAL 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 PUBLIC EDUCATION PROGRAM - THIS PROGRAM ADDRESSES THE HISTORIC ROLE MASONS HAVE PLAYED IN SUPPORTING PUBLIC EDUCATION, INCLUDING PRIMARY PROGRAM SUPPORT FOR PRIORITIES OF THE FOUNDATION.8. BY YOUR SIDE - A CALIFORNIA MASONRY PROJECT TO RAISE AWARENESS OF CANCER AND ASSISTING THOSE WHO ARE BATTLING IT BY PROVIDING THEM WITH THE QUALITY CARE THEY DESERVE. THE PROJECT PUT MORE CERTIFIED ONCOLOGY NURSES INTO CALIFORNIA'S HOSPITALS, CLINICS AND CARE FACILITIES. 895629 396230 1454042 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 6 0 1 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X MARIBEL PASAMIC 4152929126 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 WILLIAM J BRAY III PRESIDENT 1.00 1.00 X X 0 0 0 RANDALL L BRILL 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 4.80 35.20 X X 0 255199 25370 BRUCE R GALLOWAY TRUSTEE 1.00 3.00 X 0 0 0 STUART A WRIGHT TRUSTEE 1.00 2.00 X 0 0 0 ERYC K BRANHAM TRUSTEE 1.00 1.00 X 0 0 0 EDMOND M LIM TRUSTEE 1.00 1.00 X 0 0 0 ALAN K PAK TRUSTEE 1.00 0.00 X 0 0 0 ROBERT A WHITFIELD TRUSTEE 1.00 0.00 X 0 0 0 REUBEN B ZARI TRUSTEE 1.00 0.00 X 0 0 0 A RAYMOND SCHMALZ TREASURER (THROUGH 10/2015) 0.50 4.00 X X 0 0 0 ARTHUR H WEISS PRESIDENT (THROUGH 10/2015) 0.50 0.00 X X 0 0 0 JOHN R HEISNER TRUSTEE (THROUGH 10/2015) 0.50 3.00 X 0 0 0 MARK E PRESSEY TRUSTEE (THROUGH 10/2015) 0.50 1.00 X 0 0 0 THOMAS J BOYER CHIEF FINANCIAL OFFICER 1.10 38.90 X 0 235589 49929 DOUGLAS ISMAIL CHIEF PHILANTHROPY OFFICER 11.30 28.70 X 0 205329 24327 0 696117 99626 0 0 1 0 0 1125734 1125734 505160 505160 6671395 5504465 1166930 1166930 1166930 SYMPOSIUM RECEIPTS 900099 6884 6884 6884 2804708 0 0 1678974 683011 683011 208637 208637 109697 32890 10167 66640 232636 149617 9007 74012 22604 9879 3591 9134 43111 18842 6189 18080 21544 9416 3467 8661 14251 6203 7956 92 22100 22100 114070 84076 29994 111677 42776 59333 9568 26869 11743 15126 95927 73231 8249 14447 3224 1409 1815 10433 4696 5737 34014 15731 14560 3723 8897 5117 3780 SYMPOSIUM AND DOCENTS 20347 20347 DUES AND LICENSES 39 17 6 16 82402 76404 4660 1338 1865490 1454042 205737 205711 167748 327524 829681 809453 939 30 30863 11624 40367 38003 4547 2364 25675655 23886753 2870438 3907976 10210 53252 29590081 28998976 8516 20556 142189 79571 150705 100127 X 10250483 10290293 5180450 4600113 14008443 14008443 29439376 28898849 29590081 28998976 939218 -1479745 0 X 0 1 X 1 0 X 1486585 2380011 1911228 1773292 1125734 8676850 1486585 2380011 1911228 1773292 1125734 8676850 2689538 5987312 490000 517229 649278 645974 505160 2807641 1800 4340 7619 9403 6884 30046 11514537 0.52000 0.54970 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SYMPOSIUM REVENUE - 2010 AMOUNT: $ 1,800. 2011 AMOUNT: $ 4,340. 2012 AMOUNT: $ 7,619. 2013 AMOUNT: $ 9,403. 2014 AMOUNT: $ 6,884. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18066432 5150 964095 723541 954270 17357866 17497013 3000 1137282 515049 55814 18066432 15843352 678882 2512743 584688 933477 19799 17497013 15302527 1750 1278277 737476 1726 15843352 15967507 2000 185398 851409 969 15302527 0.01840 0.80710 0.17450 1 1 1 11435 11435 0 28932 26568 2364 2364 UBS REIT 1339571 F CAXTON 1309749 F CASPIAN 1258656 F 3907976 DUE TO OTHER MASONIC ENTITIES 13524 DUE TO GRAND LODGE 64274 ADVANCED DEPOSITS 1773 79571 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: IN JULY 2006, THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ISSUED ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, "INCOME TAXES," ("ASC 740") 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 50% 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. 1 RAISING A READER 2440 W EL CAMINO REAL MOUNTAIN VIEW CA 94040 943390149 501 C3 215088 SUPPORT THE CHILD LITERACY PROGRAM THE GRAND LODGE OF CALIFORNIA 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 940487790 501 C10 130000 ENRICHMENT OF EDUCATION AND LEADERSHIP SKILLS AMONG MASTER MASONS CALIFORNIA MASONIC MEMORIAL TEMPLE 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 941266937 501 C3 50839 GENERAL SUPPORT NATIONAL MASONIC FOUNDATION FOR CHILDREN PO BOX 41540 ARLINGTON VA 22204 550731354 501 C3 10000 GENERAL SUPPORT FOR ANNUAL CONFERENCE OF GRAND MASTERS THE UCLA FOUNDATION OF LOS ANGELES 1309 MURPHY HALL LOS ANGELES CA 90095 952250801 501 C3 10000 GRADUATE STUDIES FOR SUPPORT OF PROGRAM IN MASONIC STUDIES ALISA ANN RUCH BURN FOUNDATION 50 N HILL AVENUE SUITE 305 PASADENA CA 91106 237162017 501 C3 175000 SUPPORT THE FIREFIGHTERS IN SAFETY EDUCTION (FISE) PROGRAM OF THE FOUNDATION INT'L ORDER RAINBOW FOR GIRLS 4745 N PALM AVENUE FRESNO CA 93704 330937369 501 C3 7535 GIFT FOR ANNUAL RAINBOW GRAND ASSEMBLY LOS ANGELES DODGERS FOUNDATION 1000 ELYSIAN PARK AVE LOS ANGELES CA 90012 954623022 501 C3 41420 MASONS4MITTS DONATION NORTHERN CALIFORNIA DEMOLAY 34400 MISSION BLVD UNION CITY CA 94587 946173415 501 C3 5535 GIFT FOR ANNUAL NORCAL DEMOLAY CONVENTION SOUTHERN CA JURISDICTION ORDER OF DEMOLAY 303 W LINCOLN AVE SUITE 200 ANAHEIM CA 92805 237420147 501 C3 5535 GENERAL SUPPORT 9 1 SCHOLARSHIPS 188 203637 TEACHER OF THE YEAR AWARDS 5 5000 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 MORE THAN 250 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. 0 0 0 0 0 0 0 0 0 ALLAN L CASALOU SECRETARY 0 251294 0 0 0 3905 0 17467 0 7903 0 280569 0 0 THOMAS J BOYER CHIEF FINANCIAL OFFICER 0 229589 0 0 0 6000 0 24339 0 25590 0 285518 0 0 DOUGLAS ISMAIL CHIEF PHILANTHROPY OFFICER 0 199329 0 0 0 6000 0 14429 0 9898 0 229656 0 0 SCHEDULE J, PART I, LINE 3 THE FOUNDATION 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. 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 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 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 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) 11-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) 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 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 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA M 205711 BOOK/ACTUAL VALUE GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA O 254793 BOOK/ACTUAL VALUE GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA P 97234 BOOK/ACTUAL VALUE CALIFORNIA MASONIC TEMPLE B 50839 BOOK/ACTUAL VALUE GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA B 130000 BOOK/ACTUAL VALUE