ACACIA CREEK A MASONIC SENIOR LIVING COMMUNITY AT UNION CITY: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- ACACIA CREEK A MASONIC SENIOR LIVING COMMUNITY AT UNION CITY (EIN 20-4688615)
- Tax period
- 2013-11-01 to 2014-10-31
- Filed
- 2015-08-07
- IRS object ID
- 201512199349301161
- Schema version
- 2013v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-08-07T13:26:28-05:00 | ReturnTs |
| Tax Period End | 2014-10-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3121 W MARCH LANE SUITE 100 | AddressLine1 |
| City | STOCKTON | City |
| State | CA | State |
| ZIP Code | 95219 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-11-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 204688615 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACACIA CREEK A MASONIC SENIOR LIVING | BusinessNameLine1 |
| Business Name Line2 | COMMUNITY AT UNION CITY | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ACAC | BusinessNameControlTxt |
| Phone | 5104296479 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 34400 MISSION BLVD | AddressLine1 |
| City | UNION CITY | City |
| State | CA | State |
| ZIP Code | 94587 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THOMAS BOYER | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 5104296479 | PhoneNum |
| Signature | 2015-08-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TRACY PAGLIA | PreparerPersonNm |
| PTIN | P00366884 | PTIN |
| Phone | 2099556100 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ARA MALOYAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 34400 MISSION BLVD | AddressLine1 |
| City | UNION CITY | City |
| State | CA | State |
| ZIP Code | 94587 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,194,637 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ACACIACREEK.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2006 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | ACACIA CREEK ENRICHES THE INDEPENDENCE, WELL-BEING AND SECURITY OF OUR RESIDENTS THROUGH EXCEPTIONAL SERVICES AND EXCELLENT CARE BASED ON MASONIC VALUES. ACACIA CREEK INSPIRES RESIDENTS TO LIVE AN ACTIVE, MEANINGFUL LIFE FULFILLING THEIR DREAMS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 83 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $17,722 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,577,552 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,916,819 | CYProgramServiceRevenueAmt |
| PY Investment Income | $758,791 | PYInvestmentIncomeAmt |
| CY Investment Income | $737,856 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $5,336,343 | PYTotalRevenueAmt |
| CY Total Revenue | $6,672,397 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,195,240 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,518,869 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,749,817 | PYOtherExpensesAmt |
| CY Other Expenses | $7,065,731 | CYOtherExpensesAmt |
| PY Total Expenses | $13,945,057 | PYTotalExpensesAmt |
| CY Total Expenses | $10,584,600 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$8,608,714 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$3,912,203 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $97,724,152 | TotalAssetsBOYAmt |
| Total Assets EOY | $100,809,320 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $147,094,152 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $153,922,214 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$49,370,000 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$53,112,894 | NetAssetsOrFundBalancesEOYAmt |
| Mission | ACACIA CREEK ENRICHES THE INDEPENDENCE, WELL-BEING AND SECURITY OF OUR RESIDENTS THROUGH EXCEPTIONAL SERVICES AND EXCELLENT CARE BASED ON MASONIC VALUES. ACACIA CREEK INSPIRES RESIDENTS TO LIVE AN ACTIVE, MEANINGFUL LIFE FULFILLING THEIR DREAMS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $9,746,265 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $5,916,819 | RevenueAmt |
| Desc | OPERATION OF HOMES FOR THE ELDERLY (ADULT RESIDENTIAL SERVICE): ACACIA CREEK 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. ACACIA CREEK OFFERS A VARIETY OF LIVING ACCOMMODATIONS, FINE AMENITIES, A COMPREHENSIVE WELLNESS PROGRAM AND SEVERAL TYPES OF SUPPORT AND HEALTH CARE. | Desc |
| Total Program Service Expenses | $9,746,265 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (1) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 31 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 83 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | YOLANDA WASNIEWSKI | PersonNm |
| Phone | 5104296491 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 CALIFORNIA STREET | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94108 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt |
|---|---|---|---|---|---|---|---|
| ARA MALOYAN | |||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KENNETH G NAGEL | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| A RAYMOND SCHMALZ | |||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | 3.50 |
| ALLAN L CASALOU | |||||||
| SECRETARY | 6.40 | Yes (X) | Yes (X) | $0 | $245,917 | $22,410 | 27.20 |
| LARRY L ADAMSON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAIRO J GOMEZ JR | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN R HEISNER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | 2.50 | |
| MICHAEL D NEBEN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DOUGLAS J RADER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARTIN D PERRY | |||||||
| DIRECTOR (THROUGH 10/2014) | 1.00 | Yes (X) | $0 | $0 | $0 | 3.00 | |
| THOMAS BOYER | |||||||
| CHIEF FINANCIAL OFFICER | 8.80 | Yes (X) | $0 | $232,517 | $48,493 | 29.60 | |
| CHARLES MAJOR | |||||||
| EXECUTIVE VICE PRESIDENT | 40.00 | Yes (X) | $195,260 | $0 | $23,887 | 0.00 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $195,260 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $478,434 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $94,790 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SIDLEY AUSTIN LLP | |||||
| P O BOX 0642 | CHICAGO | IL | 60690 | LEGAL SERVICES (BONDS) | $180,611 |
| SENIOR HOME DESIGN | |||||
| 270 DIVISADERO STREET 60 | SAN FRANCISCO | CA | 94117 | DESIGN | $179,072 |
| JTEC HCM INC | |||||
| 475 14TH STREET STE 500 | OAKLAND | CA | 94612 | CONSTRUCTION | $134,288 |
| INDICO DESIGN LLC | |||||
| 270 DIVISADERO STREET 60 | SAN FRANCISCO | CA | 94117 | DESIGN | $103,266 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $17,722 | AllOtherContributionsAmt |
| Total Contributions | $17,722 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RESIDENT REVENUE | Desc |
| Business | 623990 | BusinessCd |
| Total Revenue Column | $5,916,819 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,916,819 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,916,819 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $298,554 | TotalRevenueColumnAmt |
| Exclusion | $298,554 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,961,542 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,522,240 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $439,302 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $439,302 | TotalRevenueColumnAmt |
| Exclusion | $439,302 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,672,397 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,916,819 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $737,856 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $313,968 | TotalAmt |
| Program Services | $238,196 | ProgramServicesAmt |
| Management And General | $75,772 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,182,931 | TotalAmt |
| Program Services | $1,740,696 | ProgramServicesAmt |
| Management And General | $442,235 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,270 | TotalAmt |
| Program Services | $76,462 | ProgramServicesAmt |
| Management And General | $29,808 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $734,896 | TotalAmt |
| Program Services | $661,758 | ProgramServicesAmt |
| Management And General | $73,138 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $180,804 | TotalAmt |
| Program Services | $147,817 | ProgramServicesAmt |
| Management And General | $32,987 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,533 | TotalAmt |
| Program Services | $20,705 | ProgramServicesAmt |
| Management And General | $11,828 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,125 | TotalAmt |
| Program Services | $54,125 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $497,564 | TotalAmt |
| Program Services | $446,032 | ProgramServicesAmt |
| Management And General | $51,532 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,690 | TotalAmt |
| Program Services | $47,492 | ProgramServicesAmt |
| Management And General | $20,198 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $257,775 | TotalAmt |
| Program Services | $234,938 | ProgramServicesAmt |
| Management And General | $22,837 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,236 | TotalAmt |
| Program Services | $3,752 | ProgramServicesAmt |
| Management And General | $28,484 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $486,888 | TotalAmt |
| Program Services | $470,400 | ProgramServicesAmt |
| Management And General | $16,488 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,523 | TotalAmt |
| Program Services | $13,287 | ProgramServicesAmt |
| Management And General | $13,236 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,473 | TotalAmt |
| Program Services | $3,473 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,276,651 | TotalAmt |
| Program Services | $1,276,651 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,975,525 | TotalAmt |
| Program Services | $2,963,007 | ProgramServicesAmt |
| Management And General | $12,518 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $441,790 | TotalAmt |
| Program Services | $441,790 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| RESIDENT CARE & SERVICE | $673,158 | $673,158 | |
| MARKETING EXPENSES | $167,044 | $167,044 | |
| ANNUAL COMMUNICATION | $5,239 | $281 | $4,958 |
| LICENCES AND DUES | $427 | $23 | $404 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,090 | TotalAmt |
| Program Services | $65,178 | ProgramServicesAmt |
| Management And General | $1,912 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,584,600 | TotalAmt |
| Program Services | $9,746,265 | ProgramServicesAmt |
| Management And General | $838,335 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $277,718 | BOYAmt |
| EOY | $704,747 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,149,024 | BOYAmt |
| EOY | $969,574 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,533 | BOYAmt |
| EOY | $7,466 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $557,876 | BOYAmt |
| EOY | $602,394 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $93,353,089 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $13,632,012 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,548,240 | BOYAmt |
| EOY | $79,721,077 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,170,761 | BOYAmt |
| EOY | $18,728,280 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $75,782 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,724,152 | BOYAmt |
| EOY | $100,809,320 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $627,511 | BOYAmt |
| EOY | $531,667 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,462,864 | BOYAmt |
| EOY | $34,808,989 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,263,319 | BOYAmt |
| EOY | $104,263,319 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,740,458 | BOYAmt |
| EOY | $14,318,239 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,094,152 | BOYAmt |
| EOY | $153,922,214 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$49,370,000 | BOYAmt |
| EOY | -$53,112,894 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$49,370,000 | BOYAmt |
| EOY | -$53,112,894 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,724,152 | BOYAmt |
| EOY | $100,809,320 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$3,912,203 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $169,309 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $17,722 | CurrentTaxYearAmt |
| Total | $17,722 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,104,378 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,098,667 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,919,074 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,577,552 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,916,819 | CurrentTaxYearAmt |
| Total | $16,616,490 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,104,378 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,098,667 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,919,074 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,577,552 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,934,541 | CurrentTaxYearAmt |
| Total | $16,634,212 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $812,631 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $493,133 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $255,140 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $88,455 | CurrentTaxYearMinus1YearAmt |
| Total | $1,649,359 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $812,631 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $493,133 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $255,140 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $88,455 | CurrentTaxYearMinus1YearAmt |
| Total | $1,649,359 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $14,984,853 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,411 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $192,680 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $254,155 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $253,611 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $298,554 | CurrentTaxYearAmt |
| Total | $1,000,411 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,411 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $192,680 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $254,155 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $253,611 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $298,554 | CurrentTaxYearAmt |
| Total | $1,000,411 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,105,789 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,291,347 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,173,229 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,831,163 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,233,095 | CurrentTaxYearAmt |
| Total | $17,634,623 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.84970 | PublicSupportCY509Pct |
| Public Support PY509 | 0.79380 | PublicSupportPY509Pct |
| Investment Income CY | 0.05670 | InvestmentIncomeCYPct |
| Investment Income PY | 0.06160 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $89,142,121 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,829,212 | DepreciationAmt |
| Book Value | $78,312,909 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $724,943 | OtherCostOrOtherBasisAmt |
| Depreciation | $549,860 | DepreciationAmt |
| Book Value | $175,083 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,486,025 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,252,940 | DepreciationAmt |
| Book Value | $1,233,085 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $79,721,077 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| NOTE PAYABLE - RELATED PARTY | $10,000,000 |
| INTERCOMPANY PAYABLES | $3,420,777 |
| ADVANCED DEPOSITS | $897,462 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $14,318,239 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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 THE INTERPRETATION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ALLAN L CASALOU | ||||||||||||||
| SECRETARY | $0 | $242,012 | $0 | $0 | $0 | $3,905 | $0 | $14,770 | $0 | $7,640 | $0 | $268,327 | $0 | $0 |
| THOMAS BOYER | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $0 | $226,517 | $0 | $0 | $0 | $6,000 | $0 | $24,255 | $0 | $24,238 | $0 | $281,010 | $0 | $0 |
| CHARLES MAJOR | ||||||||||||||
| EXECUTIVE VICE PRESIDENT | $195,260 | $0 | $0 | $0 | $0 | $0 | $13,105 | $0 | $10,782 | $0 | $219,147 | $0 | $0 | $0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ABAG FINANCE AUTHORITY FOR NON PROFIT CORPORATIONS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 943130123 | BondIssuerEIN |
| Bond Issued | 2013-10-29 | BondIssuedDt |
| Issue Price | $99,423,319 | IssuePriceAmt |
| Purpose | REFUNDING 2008 ISSUE AND TERMINATION COSTS ON MORGAN STANLEY SWAP | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $99,423,319 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $307,319 | IssuanceCostsFromProceedsAmt |
| Other Spent Proceeds | $99,116,000 | OtherSpentProceedsAmt |
| Current Refunding | Yes (1) | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | Yes (1) | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE K, PART IV, LINE 2C | NOT APPLICABLE. NO ARBITRAGE RELATED TO CURRENT ISSUE. |
| SCHEDULE K, PART V | NOT APPLICABLE - CURRENT 2013A BOND ISSUE DID NOT INVOLVE A GIC NOR WAS THERE ANY APPLICABLE ARBITRAGE. PROCEEDS OF THE ISSUE WERE USED IMMEDIATELY UPON FUNDING TO RETIRE 2008A BOND ISSUE AND TO FUND TERMINATED COSTS OF TWO RELATED HEDGES (SWAPS). |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS ONE MEMBER, MASONIC HOMES OF CALIFORNIA, A SECTION 501(C)(3) CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE DIRECTORS OF THIS ORGANIZATION SHALL BE ELECTED BY THE MEMBER AT THE ANNUAL MEETING OF THE MEMBER. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE MEMBER'S APPROVAL SHALL BE REQUIRED BEFORE THIS ORGANIZATION MAY TAKE ANY OF THE FOLLOWING ACTIONS: ADOPT OR AMEND THE ARTICLES OF INCORPORATION OR BYLAWS OF THE ORGANIZATION ADOPT OR MATERIALLY REVISE THE ANNUAL BUDGET OR LONG RANGE PLAN ADOPT OR REVISE THE ORGANIZATION'S MISSION STATEMENT INCUR ANY DEBT OR ENTER INTO ANY CONTRACT NOT CONTEMPLATED BY THE ANNUAL BUDGET, IF THE DOLLAR AMOUNT EXCEEDS A SUM SPECIFIED BY THE MEMBER, FROM TIME TO TIME, BY RESOLUTION. CREATE A TAXABLE OR TAX-EXEMPT SUBSIDIARY ACQUIRE A CONTROLLING INTEREST IN ANOTHER ENTITY APPOINT OUTSIDE AUDITORS MERGE, DISSOLVE, OR TRANSFER ALL OR SUBSTANTIALLY ALL OF THE ORGANIZATION'S ASSETS. |
| 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 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. COMPENSATION IS SET BY THIS ORGANIZATION FOR THE TOP MANAGEMENT OFFICIAL. COMPENSATION FOR THE OTHER OFFICERS IS ESTABLISHED BY A RELATED ORGANIZATION. |
| 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. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | 0 | 11-II | GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA | |
| CALIFORNIA MASONIC FOUNDATION | |||||||||||
| 1111 CALIFORNIA ST | SAN FRANCISCO | CA | 94108 | 237013074 | CHARITABLE FOUNDATION SUPPORTING EDUCATIONAL AND COMMUNITY-BASED PROGRAMS | CA | 501(C)(3) | 0 | 7 | GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA | |
| MASONIC HOMES OF CALIFORNIA | |||||||||||
| 34400 MISSION BLVD | UNION CITY | CA | 94587 | 941156564 | CONTINUING CARE AND RETIREMENT ACTIVITY | CA | 501(C)(3) | 0 | 7 | GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NOB HILL MASONIC CENTER INC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 CALIFORNIA ST | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94108 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 611511651 | EIN |
| Primary Activities | OPERATION OF MASONIC TEMPLE PARKING FACILITY | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C | EntityTypeTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA | ||
| O | $720,077 | BOOK/ACTUAL VALUE |
| GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA | ||
| P | $165,741 | BOOK/ACTUAL VALUE |
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