2012-06-28T12:56:20-05:00 2011-10-31 MOSS ADAMS LLP 3121 W MARCH LANE SUITE 100 STOCKTON CA 95219 990 2010-11-01 204688615 ACACIA CREEK A MASONIC SENIOR LIVING COMMUNITY AT UNION CITY ACAC 5104296479 34400 MISSION BLVD UNION CITY CA 94587 TOM BOYER 5104296479 2012-06-28 1 TRACY PAGLIA 2099556100 2010 2016-02-24 21:20:13Z MICHAEL D NEBEN 34400 MISSION BLVD UNION CITY CA 94587 6236887 0 X WWW.ACACIACREEK.ORG X 2006 CA 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. 9 8 52 8 0 0 0 0 1104378 2098667 1411 721835 0 0 1105789 2820502 0 0 0 0 1500025 2271812 0 0 0 6952223 9450736 8452248 11722548 -7346459 -8902046 94776331 102523323 116451646 140500760 -21675315 -37977437 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. 0 0 10940824 2098667 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. 10940824 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 63 0 1 52 1 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X YOLANDA WASNIEWSKI 5104296491 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 X LARRY L ADAMSON 1.00 X 0 0 0 MICHAEL D NEBEN 1.00 X X 0 0 0 ARA MALOYAN 1.00 X X 0 0 0 MARVIN W HOLSINGER 1.00 X X 0 0 0 JOHN F LOWE 1.00 X 0 0 0 ALLAN L CASALOU 7.20 X X 0 193568 16296 KENNETH G NAGEL 1.00 X 0 0 0 WILLIAM J O'BRIEN II 1.00 X 0 0 0 DOUGLAS J RADER 1.00 X 0 0 0 GLENN D WOODY 1.00 X X 0 0 0 THOMAS BOYER 4.40 X 0 206507 35477 LYDIA HERTZEL 40.00 X 139337 0 22484 139337 400075 74257 1 0 1 0 RETIREMENT SERVICES LLC 1200 MIRA MAR AVE MEDFORD OR 97504 ADVERTISING 493145 D LAURENCE GATES LTD 2671 CROW CANYON ROAD SAN RAMON CA 94583 PUBLIC ART 172188 URBAN PACIFIC PROPERTIES 601 VAN NESS AVENUE SUITE 2000 SAN FRANCISCO CA 94102 CONSTRUCTION 152178 CAHILL CONTRACTORS INC 425 CALIFORNIA STREET SUITE 2200 SAN FRANCISCO CA 94104 CONSTRUCTION 130894 PROPM 3470 MT DIABLE BLVD STEA-310 LAFAYETTE CA 94549 CONSTRUCTION 116450 9 RESIDENT REVENUE 623990 2098667 2098667 2098667 192680 192680 3945540 3416385 529155 529155 529155 2820502 2098667 0 721835 176889 13110 163779 1428064 1306145 121919 83821 77712 6109 469679 390025 79654 113359 95580 17779 108914 6147 102767 31686 31686 44565 44565 293601 135632 157969 319739 315055 4684 137240 98543 38697 25011 13674 11337 368504 364849 3655 39944 18352 21592 1315 1315 3838459 3838459 2956384 2953606 2778 405430 405430 START UP MARKETING EXP. 654533 654533 RESIDENT CARE & SERVICE 202278 202278 LICENSES & DUES 10429 447 9982 ANNUAL COMMUNICATION 5416 4116 1300 7288 2566 4722 11722548 10940824 781724 0 482294 335177 3677432 1426103 20400 12915 139078 262327 92315451 4786583 90457127 87528868 0 12957933 94776331 102523323 865385 571690 17576880 93625000 93625000 21961261 28727190 116451646 140500760 X -21675315 -37977437 -21675315 -37977437 94776331 102523323 X -8902046 -7400076 X X 0 1 1 X 0 X 1104378 2098667 3203045 1104378 2098667 3203045 0 812631 493133 1305764 812631 493133 1305764 1897281 1411 192680 194091 1411 192680 194091 1105789 2291347 3397136 X 89147480 3678214 85469266 566521 186172 380349 2601450 922197 1679253 87528868 NOTE PAYABLE - RELATED PARTY 10000000 INTERCOMPANY PAYABLES 2755773 ADVANCED DEPOSITS 1364153 INTEREST RATE SWAP 14607264 28727190 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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. X X X X 0 0 0 0 0 0 0 0 0 ALLAN L CASALOU 0 193568 0 0 0 0 0 10342 0 5954 0 209864 0 0 THOMAS BOYER 0 200507 0 0 0 6000 0 16609 0 18868 0 241984 0 0 LYDIA HERTZEL 139337 0 0 0 0 0 9937 0 12547 0 161821 0 0 0 ABAG FINANCE AUTHORITY FOR NON PROFIT CORPORATION 943130123 00037CMP2 2008-01-29 93625000 CONSTRUCTION OF ACACIA CREEK 0 0 0 93625000 1141363 2026510 90457127 2010 0 0 1 1 0 0 0 0 0.00000 0.00000 0.00000 1 1 1 1 SEE PART V 27.000000000000 0 0 1 PALLAS CAPITAL CORP 2.000000000000 1 0 0 SCHEDULE K, PART IV HEDGE PROVIDERS NAME OF PROVIDER: MORGAN STANLEY TERM OF HEDGE: 10.2 YEARS SUPERINTEGRATED?: NO TERMINATED?: NO NAME OF PROVIDER: BANK OF AMERICA TERM OF HEDGE: 27.0 YEARS SUPERINTEGRATED?: NO TERMINATED?: NO 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 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, 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. HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS FORM 990, PART VII, SECTION A, COLUMN B ALLAN L. CASALOU'S TIME IS DIVIDED AS FOLLOWS: MASONIC HOMES OF CALIFORNIA 13.20 HRS ACACIA CREEK UNION CITY 7.20 HRS CALIFORNIA MASONIC FOUNDATION 3.30 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 3.60 HRS GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA 9.20 HRS NOB HILL MASONIC CENTER 3.50 HRS THOMAS BOYER'S TIME IS DIVIDED AS FOLLOWS: MASONIC HOMES OF CALIFORNIA 22.90 HRS ACACIA CREEK UNION CITY 4.40 HRS CALIFORNIA MASONIC FOUNDATION 1.70 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 1.80 HRS GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA 7.20 HRS NOB HILL MASONIC CENTER 1.90 HRS JOHN F. LOWE'S TIME IS DIVIDED AS FOLLOWS: ACACIA CREEK UNION CITY 1.00 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 1.00 HRS GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA 1.00 HRS MARVIN W. HOLSINGER'S TIME IS DIVIDED AS FOLLOWS: MASONIC HOMES OF CALIFORNIA 1.00 HRS ACACIA CREEK UNION CITY 1.00 HRS CALIFORNIA MASONIC FOUNDATION 1.00 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 1.00 HRS GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA 1.00 HRS GLENN D. WOODY'S TIME IS DIVIDED AS FOLLOWS: MASONIC HOMES OF CALIFORNIA 1.00 HRS ACACIA CREEK UNION CITY 1.00 HRS CALIFORNIA MASONIC FOUNDATION 1.00 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 1.00 HRS GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA 1.00 HRS CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -7,400,076. AUDIT COMMITTEE AND OVERSIGHT FORM 990, PART XII, LINE 2C THERE HAVE BEEN NO CHANGES TO THIS PROCESS FROM PRIOR YEAR. 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 MASONIC HOMES OF CALIFORNIA 34400 MISSION BLVD UNION CITY CA 94587 941156564 CONTINUING CARE AND RETIREMENT ACTIVITY CA 501(C)(3) 7 GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA 0 NOB HILL MASONIC CENTER INC 1111 CALIFORNIA ST SAN FRANCISCO CA 94108 611511651 OPERATION OF MASONIC TEMPLE PARKING FACILITY CA N/A C 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA N 617362 BOOK/ACTUAL VALUE GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA O 188657 BOOK/ACTUAL VALUE