2012-06-28T12:56:03-05:00 2011-10-31 MOSS ADAMS LLP 3121 W MARCH LANE SUITE 100 STOCKTON CA 95219 990 2010-11-01 940487790 GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA GRAN 4157767000 1111 CALIFORNIA ST SAN FRANCISCO CA 94108 THOMAS BOYER 4157767000 2012-06-28 1 TRACY PAGLIA 2099556100 2010 2016-02-24 21:20:13Z THOMAS BOYER 1111 CALIFORNIA ST SAN FRANCISCO CA 94108 10841232 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 65 32 0 0 202517 205000 2148597 2237861 362019 164045 176363 186470 2889496 2793376 5000 0 0 0 868788 1003795 0 0 0 1909339 1868367 2783127 2872162 106369 -78786 7938932 8439357 4329886 5217452 3609046 3221905 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 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 53 0 1 65 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 X WILLIAM J BRAY III 1.00 X X 0 0 0 FRANK LOUI 1.00 X X 0 0 0 JOHN FREDERICK LOWE 1.00 X 0 0 0 JOHN L COOPER III 1.00 X 0 0 0 RUSSEL CHARVONIA 1.00 X 0 0 0 GLENN WOODY 1.00 X X 0 0 0 MARVIN W HOLSINGER 1.00 X X 0 0 0 ALLAN CASALOU 9.20 X X 193568 0 16296 THOMAS J BOYER 7.20 X 206507 0 35477 DOUGLAS ISMAIL 0.10 X 178947 0 19285 LINDA SCHOMAKER 1.10 X 172836 0 24505 TERRY MENDEZ 9.20 X 133151 0 18399 KHALIL SWEIDY 40.00 X 142992 0 16147 YOLANDA WASNIEWSKI 40.00 X 118353 0 21032 BRENT MARKWOOD 40.00 X 131981 0 21548 BRAD COLBY 40.00 X 130155 0 16739 MICHAEL FORSYTH 40.00 X 107968 0 15380 JOHN WICKEY 40.00 X 30432 0 3030 1516458 0 204808 13 0 1 0 JUDITH PLAYER 38660 PICKERING TERRACE FREMONT CA 94536 LEGAL SERVICES 333820 KAISER FOUNDATION HEALTH PLAN PO BOX 60000 SAN FRANCISCO CA 94160 MEDICAL 268435 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 AUDIT SERVICES 261450 HEALTHNET HMO FILE 52617 LOS ANGELES CA 90074 MEDICAL 229855 US POSTMASTER 2334 M STREET MERCED CA 95340 POSTAL SERVICES 121819 10 205000 205000 MEMBERSHIP DUES 900099 1914117 1914117 WARDEN'S RETREAT 900099 184693 184693 SECRETARIES RETREAT 900099 128288 128288 LODGE MGMT LDRSHP DEV. 900099 10703 10703 OTHER PROGRAM REVENUE 900099 60 60 2237861 76250 76250 8135200 110 8047515 87685 110 87795 87795 129 341 -212 -212 REIMB TO MANAGE INVSTM 900099 186599 186599 MISCELLANEOUS INCOME 900099 83 83 186682 2793376 2237861 0 350515 150690 282953 87193 427699 55260 9284 52048 14449 41074 410324 39571 6649 29577 66811 130277 8581 112253 DEVELOPMENT EXPENSE 604866 OFFICER & INSPECTOR EXP 194868 RITUAL EXPENSE 62757 ESTATE SETTLEMENT 32575 REGALIA 9657 42746 2872162 415899 813350 2969798 2540846 213319 57029 665115 665115 9402 9377 395898 467210 1366463 1230583 199104 135880 2291233 2617954 335187 297835 443977 834761 7938932 8439357 1286324 1436366 1847307 1846698 1196255 1934388 4329886 5217452 X 3268088 2905417 340958 316488 3609046 3221905 7938932 8439357 X -78786 -308355 X X 0 1 1 X 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28368 X USED IN LODGE CEREMONIES 0 1978594 31242 105489 1904347 1815033 264832 101271 1978594 1691127 242682 118776 1815033 1.00000 0 0 160415 160415 0 1090680 969110 121570 115368 101058 14310 135880 INTERCOMPANY TRANSFERS 806393 INVENTORY OF FINE ARTS 28368 834761 DUE TO GEORGE WASHINGTON MEMORIAL FUND 29205 MINIMUM PENSION LIABILITY 1786853 ADVANCED DEPOSITS 673 ASSETS HELD FOR COVINA LODGE 117657 1934388 PART III, LINE 4: GRAND MASTER JEWEL AND ALTAR JEWELS DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: TO SUPPORT MASONIC FRATERNAL ACTIVITIES OF CALIFORNIA MASONS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: AS OF OCTOBER 31, 2011, 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. X X X X 0 0 0 ALLAN CASALOU 193568 0 0 0 0 0 10342 0 5954 0 209864 0 0 0 THOMAS J BOYER 200507 0 0 0 6000 0 16609 0 18868 0 241984 0 0 0 DOUGLAS ISMAIL 172947 0 0 0 6000 0 12164 0 7121 0 198232 0 0 0 LINDA SCHOMAKER 166836 0 0 0 6000 0 11958 0 12547 0 197341 0 0 0 TERRY MENDEZ 133151 0 0 0 0 0 13371 0 5028 0 151550 0 0 0 KHALIL SWEIDY 142992 0 0 0 0 0 10162 0 5985 0 159139 0 0 0 BRENT MARKWOOD 131981 0 0 0 0 0 8954 0 12594 0 153529 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 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 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. 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. HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS FORM 990, PART VII, SECTION A, COLUMN B 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 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 JOHN L. COOPER III'S TIME IS DIVIDED AS FOLLOWS: MASONIC HOMES OF CALIFORNIA 1.00 HRS GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA 1.00 HRS FRANK LOUI'S TIME IS DIVIDED AS FOLLOWS: MASONIC HOMES OF CALIFORNIA 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 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 DOUG ISMAIL'S TIME IS DIVIDED AS FOLLOWS: MASONIC HOMES OF CALIFORNIA 30.10 HRS CALIFORNIA MASONIC FOUNDATION 9.00 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 0.80 HRS GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA 0.10 HRS TERRY MENDEZ'S TIME IS DIVIDED AS FOLLOWS: MASONIC HOMES OF CALIFORNIA 20.00 HRS ACACIA CREEK UNION CITY 6.80 HRS CALIFORNIA MASONIC FOUNDATION 2.00 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 1.20 HRS GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA 9.20 HRS NOB HILL MASONIC CENTER 0.80 HRS LINDA SCHOMAKER'S TIME IS DIVIDED AS FOLLOWS: MASONIC HOMES OF CALIFORNIA 31.90 HRS ACACIA CREEK UNION CITY 6.40 HRS CALIFORNIA MASONIC FOUNDATION 0.30 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 0.20 HRS GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA 1.10 HRS NOB HILL MASONIC CENTER 0.10 HRS WILLIAM J. BRAY III'S TIME IS DIVIDED AS FOLLOWS: CALIFORNIA MASONIC FOUNDATION 1.00 HRS GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA 1.00 HRS RUSSEL E. CHARVONIA'S TIME IS DIVIDED AS FOLLOWS: CALIFORNIA MASONIC FOUNDATION 1.00 HRS MASONIC HOMES OF CALIFORNIA 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 CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -191,350. CHANGE IN MINIMUM PENSION LIABILITY -117,005. TOTAL TO FORM 990, PART XI, LINE 5: -308,355. AUDIT COMMITTEE AND OVERSIGHT FORM 990, PART XII, LINE 2C THERE HAVE BEEN NO CHANGES TO THIS PROCESS FROM PRIOR YEAR. 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 N/A C 1277257 491622 1.00000 0 0 1 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 CALIFORNIA MASONIC TEMPLE D 665115 BOOK/ACTUAL VALUE CALIFORNIA MASONIC TEMPLE J 53046 BOOK/ACTUAL VALUE CALIFORNIA MASONIC FOUNDATION C 205000 BOOK/ACTUAL VALUE CALIFORNIA MASONIC HOMES K 405574 BOOK/ACTUAL VALUE CALIFORNIA MASONIC FOUNDATION K 154285 BOOK/ACTUAL VALUE ACACIA CREEK A MASONIC SENIOR LIVING COMMUNITY AT UNION CITY N 617362 BOOK/ACTUAL VALUE CALIFORNIA MASONIC HOMES N 3478619 BOOK/ACTUAL VALUE CALIFORNIA MASONIC FOUNDATION N 119122 BOOK/ACTUAL VALUE CALIFORNIA MASONIC TEMPLE N 236349 BOOK/ACTUAL VALUE NOB HILL MASONIC CENTER N 145943 BOOK/ACTUAL VALUE ACACIA CREEK A MASONIC SENIOR LIVING COMMUNITY AT UNION CITY P 188657 BOOK/ACTUAL VALUE CALIFORNIA MASONIC HOMES P 1106440 BOOK/ACTUAL VALUE CALIFORNIA MASONIC FOUNDATION P 109615 BOOK/ACTUAL VALUE