2015-07-28T13:13:30-05:00 2014-10-31 910189318 MOSS ADAMS LLP 3121 W MARCH LANE SUITE 100 STOCKTON CA 95219 990 2013-11-01 940487790 GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA GRAN 4157767000 1111 CALIFORNIA ST SAN FRANCISCO CA 94108 THOMAS BOYER CFO 4157767000 2015-07-22 1 TRACY PAGLIA P00366884 2099556100 2013 2016-02-25 16:41:14Z RUSSELL E CHARVONIA 1111 CALIFORNIA ST SAN FRANCISCO CA 94108 14150162 0 0214 X HTTP://WWW.FREEMASON.ORG X FRATERNAL ORGANIZATION 1936 CA A MAN WHO STRIVES TO IMPROVE HIMSELF CAN ALSO IMPROVE HIS COMMUNITY AND THE WORLD AT LARGE. THIS IS THE MISSION OF THE MASONS OF CALIFORNIA. THROUGH MASONIC PRINCIPLES AND TRADITION, WE FOSTER PERSONAL GROWTH AND IMPROVE THE LIVES OF OTHERS.MASONRY IN CALIFORNIA IS A RELEVANT AND RESPECTED ORGANIZATION - BOTH INSIDE AND OUTSIDE OF THE FRATERNITY. WE MAKE A PROFOUND DIFFERENCE IN THE LIVES OF OUR MEMBERS AND IN CALIFORNIA COMMUNITIES. WE ARE ENGAGED IN THE WORLDWIDE PRINCIPLES AND FELLOWSHIP OF FREEMASONRY. 6 5 64 32 0 0 138598 92498 2289797 2436751 379113 428881 202160 188098 3009668 3146228 0 2494081 0 0 1089133 883779 0 0 0 1897656 2126670 2986789 5504530 22879 -2358302 11776271 8548277 5989430 4698581 5786841 3849696 X A MAN WHO STRIVES TO IMPROVE HIMSELF CAN ALSO IMPROVE HIS COMMUNITY AND THE WORLD AT LARGE. THIS IS THE MISSION OF THE MASONS OF CALIFORNIA. THROUGH MASONIC PRINCIPLES AND TRADITION, WE FOSTER PERSONAL GROWTH AND IMPROVE THE LIVES OF OTHERS. MASONRY IN CALIFORNIA IS A RELEVANT AND RESPECTED ORGANIZATION - BOTH INSIDE AND OUTSIDE OF THE FRATERNITY. WE MAKE A PROFOUND DIFFERENCE IN THE LIVES OF OUR MEMBERS AND IN CALIFORNIA COMMUNITIES. WE ARE ENGAGED IN THE WORLDWIDE PRINCIPLES AND FELLOWSHIP OF FREEMASONRY. 0 0 CURRENTLY, THERE ARE MORE THAN 330 LODGES THROUGHOUT CALIFORNIA WITH MORE THAN 60,000 MEMBERS. THE GRAND LODGE PROVIDES PROGRAMS, EDUCATION, TRAINING AND SUPPORT SERVICES TO THE LODGES, THEIR OFFICERS AND INDIVIDUAL MASONS. THESE SERVICES INCLUDE INSURANCE COVERAGE FOR LODGES, CERTIFICATION PROGRAMS FOR LODGE OFFICERS, MASONIC EDUCATION FOR MEMBERS, AND NUMEROUS OTHER SERVICES AND EDUCATION OPPORTUNITIES. THE GRAND LODGE ALSO PROVIDES DIRECT MONETARY SUPPORT IN THE FORM OF GRANTS TO AFFILIATED YOUTH ORGANIZATIONS, INCLUDING DEMOLAY, JOB'S DAUGHTERS AND RAINBOW GIRLS AND TO OTHER MASONIC ORGANIZATIONS AND INDIVIDUAL MASONS IN TIME OF NEED. FINALLY, THE GRAND LODGE PROVIDES SUPPORT, EDUCATION, AND ADMINISTRATIVE SERVICES TO ITS RELATED ENTITIES. 0 1 0 0 0 0 1 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 57 0 1 64 1 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X MARIBEL PASAMIC 4152929126 1111 CALIFORNIA ST SAN FRANCISCO CA 94108 JOHN L COOPER III PAST GRAND MASTER (THROUGH 10/2014) 1.00 X X 0 0 0 RUSSELL E CHARVONIA GRAND MASTER 1.00 X X 0 0 0 MARTIN D PERRY DEPUTY GRAND MASTER 1.00 3.00 X 0 0 0 JOHN R HEISNER SENIOR GRAND WARDEN 1.00 2.50 X 0 0 0 BRUCE R GALLOWAY JUNIOR GRAND WARDEN 1.00 1.00 X 0 0 0 A RAYMOND SCHMALZ GRAND TREASURER 1.00 3.50 X X 0 0 0 ALLAN L CASALOU GRAND SECRETARY 6.80 26.80 X X 245917 0 22410 THOMAS J BOYER CHIEF FINANCIAL OFFICER 6.40 32.00 X 232517 0 48493 DOUGLAS ISMAIL CHIEF PHILANTHROPY OFFICER 0.10 11.40 X 209288 0 24345 ANDREW UEHLING VICE PRESIDENT, HUMAN RESOURCES 1.10 X 173618 0 11528 TERRY MENDEZ CHIEF COMMUNICATION OFFICER 10.40 X 158212 0 22097 MICHAEL SKAFF VICE PRESIDENT, TECHNOLOGY 4.00 X 140284 0 12277 BRENT MARKWOOD DIRECTOR, TECHNOLOGY DEVELOPMENT 40.00 X 163724 0 27388 KHALIL SWEIDY DIRECTOR, FINANCIAL PLANNING 40.00 X 149628 0 18342 BRAD COLBY DIRECTOR OF ADMIN & BOARD GOVERNANCE 40.00 X 147554 0 26059 YOLANDA WASNIEWSKI BUSINESS UNIT CONTROLLER 40.00 X 130383 0 25791 SHALAWN POLLAR DIRECTOR, HUMAN RESOURCES 40.00 X 127847 0 16633 1878972 0 255363 15 0 1 0 JUDITH A PLAYER 38660 PICKERING TERRACE FREMONT CA 94536 LEGAL SERVICES 316838 MOSS ADAMS LLP PO BOX 748369 LOS ANGELES CA 900748369 AUDIT SERVICES 234595 ALTMAN & CRONIN BENEFIT CONSULTANTS LLC 100 PINE ST STE 1050 SAN FRANCISCO CA 94111 CONSULTING SERVICES 214478 DIGITEK PO BOX 880430 SAN FRANCISCO CA 941880430 PRINTING SERVICES 157909 ONE SOURCE VIRTUAL 5601 N MACARTHUR BLVD SUITE 100 IRVING TX 75038 PAYROLL SERVICES 139076 7 47140 45358 92498 MEMBERSHIP DUES 900099 1957679 1957679 WARDEN'S RETREAT 900099 233818 233818 SECRETARIES RETREAT 900099 131717 131717 HALL ASSOC RENTAL INCOME 900099 91555 91555 LODGE MGMT LDRSHP DEV. 900099 14499 14499 7483 7483 2436751 243585 243585 11160730 28500 10988322 15612 172408 12888 185296 185296 REIMB TO MANAGE INVESTMENTS 900099 188062 188062 MISCELLANEOUS INCOME 900099 36 36 188098 3146228 2436751 0 616979 2494081 169637 494938 32198 141429 45577 27803 31275 13554 314036 425612 35211 65060 54468 132414 22575 99632 DEVELOPMENT EXPENSE 561450 OFFICER & INSPECTOR EXP 229634 RITUAL EXPENSE 67202 46744 5504530 894216 1164515 3620796 1501184 51172 70498 665115 665115 749808 871565 1848611 1523734 362030 324877 4992867 3453808 279860 299726 160407 196989 11776271 8548277 2025457 1392317 1928954 1942228 2035019 1364036 5989430 4698581 X 5459303 3536707 327538 312989 5786841 3849696 11776271 8548277 X -2358302 80038 341119 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 28368 X USED IN LODGE CEREMONIES 0 2225048 153855 95797 2283106 2005934 318018 98904 2225048 1904347 199359 97772 2005934 1978594 31242 105489 1904347 1815033 264832 101271 1978594 1.00000 0 0 160415 160415 0 1551496 1252869 298627 136700 110450 26250 324877 DUE TO GEORGE WASHINGTON MEMORIAL FUND 23640 ADVANCED DEPOSITS 13510 ASSETS HELD FOR LODGE LIFE MEMBERSHIP 360979 DUE TO RELATED ENTITIES 965907 1364036 X PART III, LINE 4: GRAND MASTER JEWEL AND ALTAR JEWELS PART V, LINE 4: TO SUPPORT MASONIC FRATERNAL ACTIVITIES OF CALIFORNIA MASONS. PART X, LINE 2: AS OF OCTOBER 31, 2014 AND 2013, THE GRAND LODGE HAD NO UNRECOGNIZED TAX POSITIONS OR UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. 1 F&AM DESTINY LODGE 1650 E OLD BADILLO ST COVINA CA 91724 463938129 501(C)(10) 2494081 FUNDING FOR GENERAL OPERATIONS 0 1 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. X X X 0 0 0 ALLAN L CASALOU GRAND SECRETARY 242012 0 0 0 3905 0 14770 0 7640 0 268327 0 0 0 THOMAS J BOYER CHIEF FINANCIAL OFFICER 226517 0 0 0 6000 0 24255 0 24238 0 281010 0 0 0 DOUGLAS ISMAIL CHIEF PHILANTHROPY OFFICER 203288 0 0 0 6000 0 14983 0 9362 0 233633 0 0 0 ANDREW UEHLING VICE PRESIDENT, HUMAN RESOURCES 173618 0 0 0 0 0 11528 0 0 0 185146 0 0 0 TERRY MENDEZ CHIEF COMMUNICATION OFFICER 158212 0 0 0 0 0 15869 0 6228 0 180309 0 0 0 MICHAEL SKAFF VICE PRESIDENT, TECHNOLOGY 140284 0 0 0 0 0 5917 0 6360 0 152561 0 0 0 BRENT MARKWOOD DIRECTOR, TECHNOLOGY DEVELOPMENT 163724 0 0 0 0 0 11206 0 16182 0 191112 0 0 0 KHALIL SWEIDY DIRECTOR, FINANCIAL PLANNING 149628 0 0 0 0 0 10702 0 7640 0 167970 0 0 0 BRAD COLBY DIRECTOR OF ADMIN & BOARD GOVERNANCE 147554 0 0 0 0 0 9877 0 16182 0 173613 0 0 0 YOLANDA WASNIEWSKI BUSINESS UNIT CONTROLLER 130383 0 0 0 0 0 9609 0 16182 0 156174 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 VOTING MEMBERS INCLUDE ELECTIVE AND APPOINTIVE GRAND LODGE OFFICERS EXCEPT THE GRAND TILER AND THE ASSISTANT GRAND TILER; PAST GRAND OFFICERS; MASTERS, SENIOR WARDENS AND JUNIOR WARDENS OF CHARTERED LODGES; AND PAST MASTERS COLLECTIVELY OF EACH CHARTERED LODGE. MEMBERS OF GRAND LODGE SHALL MEET IN COMMUNICATIONS TO CONDUCT WHATEVER BUSINESS MAY PROPERLY COME BEFORE THEM. FORM 990, PART VI, SECTION A, LINE 7A ELECTED OFFICERS SHALL BE ELECTED BY WRITTEN BALLOT AS THE FINAL ITEM OF BUSINESS BEFORE THE INSTALLATION OF SAID OFFICERS AT EACH ANNUAL COMMUNICATION. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS OF GRAND LODGE SHALL MEET IN ANNUAL COMMUNICATIONS TO CONDUCT WHATEVER BUSINESS MAY PROPERLY COME BEFORE THEM. THE OFFICERS OR REPRESENTATIVES OF AT LEAST 20% OF THE LODGES CHARTERED AND CONSTITUTED BY THIS GRAND LODGE SHALL BE PRESENT IN ORDER TO TRANSACT ANY BUSINESS IN GRAND LODGE AT AN ANNUAL OR SPECIAL COMMUNICATION. EXCEPT AS PROVIDED IN SECTION 50.000 OF THE CONSTITUTION REGARDING THE VOTE REQUIRED TO AMEND THE CONSTITUTION OF GRAND LODGE, IN SECTION 402.020 REGARDING THE VOTE REQUIRED TO AMEND THE RITUAL OR IN SECTION 1500.000 REGARDING THE VOTE REQUIRED TO AMEND THESE ORDINANCES, THE TRANSACTION OF BUSINESS SHALL BE DECIDED BY A MAJORITY OF THE VOTES CAST. PROPOSED AMENDMENTS TO THE CONSTITUTION OF THE GRAND LODGE OF CALIFORNIA MUST BE ADOPTED AT AN ANNUAL OR SPECIAL COMMUNICATION OF GRAND LODGE BY FIVE-SIXTHS OF THE VOTES CAST. 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 EXECUTIVE COMMITTEE OF THE GRAND LODGE SIGNS A CONFLICT OF INTEREST DISCLOSURE STATEMENT. IN THIS STATEMENT, THE EXECUTIVE COMMITTEE AND MEMBERS OF OTHER GRAND LODGE COMMITTEES DISCLOSE 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 EXECUTIVE COMMITTEE ACTION. THE INTERESTED PARTY DISCLOSES THE CIRCUMSTANCES TO THE GRAND MASTER. IN THE EVENT THE INTERESTED PARTY IN QUESTION IS THE GRAND MASTER, THE POTENTIAL CONFLICT IS DISCLOSED TO THE FULL EXECUTIVE COMMITTEE. THE CONFLICT OF INTEREST DISCLOSURE STATEMENT FOR EXECUTIVE COMMITTEE MEMBERS AND OTHER COMMITTEE MEMBERS ARE SUBMITTED TO THE GRAND MASTER FOR REVIEW. THE PLAN FOR MITIGATION OF ANY CONFLICT OF AN EXECUTIVE COMMITTEE MEMBER IS PRESENTED BY THE GRAND MASTER TO THE EXECUTIVE COMMITTEE. 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, CONFLICT OF INTEREST POLICY, AND GOVERNING/ORGANIZING DOCUMENTS ARE AVAILABLE TO THE PUBLIC AT THE CORPORATE OFFICE. FORM 990, PART XI, LINE 9: CHANGE IN MINIMUM PENSION LIABILITY 341,119. 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 1 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 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 1 NOB HILL MASONIC CENTER INC 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 611511651 OPERATION OF MASONIC TEMPLE PARKING FACILITY CA GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA C 1817456 860305 1.00000 1 0 0 1 1 0 0 0 0 0 0 1 1 0 0 1 0 1 0 0 CALIFORNIA MASONIC TEMPLE D 665115 BOOK/ACTUAL VALUE CALIFORNIA MASONIC TEMPLE K 56293 BOOK/ACTUAL VALUE CALIFORNIA MASONIC HOMES L 723600 BOOK/ACTUAL VALUE CALIFORNIA MASONIC FOUNDATION L 249290 BOOK/ACTUAL VALUE ACACIA CREEK A MASONIC SENIOR LIVING COMMUNITY AT UNION CITY O 720077 BOOK/ACTUAL VALUE CALIFORNIA MASONIC HOMES O 4226126 BOOK/ACTUAL VALUE CALIFORNIA MASONIC FOUNDATION O 225007 BOOK/ACTUAL VALUE CALIFORNIA MASONIC TEMPLE Q 295495 BOOK/ACTUAL VALUE NOB HILL MASONIC CENTER O 161808 BOOK/ACTUAL VALUE ACACIA CREEK A MASONIC SENIOR LIVING COMMUNITY AT UNION CITY Q 165741 BOOK/ACTUAL VALUE CALIFORNIA MASONIC HOMES Q 1021060 BOOK/ACTUAL VALUE