2011-06-16T16:17:15-05:00 2010-10-31 Moss Adams LLP 3121 West March Lane Suite 100 Stockton CA 95219 990 2009-11-01 237013074 CALIFORNIA MASONIC FOUNDATION CALI 4157767000 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 Thomas Boyer 4157767000 2011-06-15 1 2099556100 2009 2016-02-24 21:20:13Z Arthur H Weiss 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 3498770 0 X www.freemason.org X 1969 CA Application of Masonic principles in support of education, leadership, and communities. 9 8 0 8 0 0 628608 1230128 0 156361 1106110 5441 784969 2341679 271245 1399460 0 265050 0 86515 268495 371239 539740 2035749 245229 305930 19567028 21355792 111537 122768 19455491 21233024 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 455854 431967 OPERATION GREATEST GIFT - A California Masonry project to honor the World War II veterans. This program funds the World War II veterans travelled to Washington DC to visit and pay respect to their WWII Memorial. 230140 217517 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. 534851 510584 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. 529062 239392 Other program services include: 1. Child ID program, where members set up booths at public gatherings to create identification cards for young children, including photos and finger prints2. Management of scholarships for other organizations and charities, including fund management, application processing and check distribution 3. oversight and encouragement to the 350 local Masonic lodges to engage their communities in community service, school support and public service4. The Masonic Student Assistance Program: Teachers' Training Program (MSAP) helps at-risk students positively redirect their lives by preparing educators to effectively deal with their needs over the past several years. Foundation has invested more than $3 million to provide MSAP workshops for hundreds of educators each year, positively affecting thousands of California children each year.5. 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. 529062 239392 1749907 1 1 0 0 0 0 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 0 1 3 0 1 0 0 0 0 0 0 0 0 0 0 9 8 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 X Wesley W Daniels 1.00 X 0 0 0 Edmund M Lim 1.00 X 0 0 0 Mark E Pressey 1.00 X X 0 0 0 Arthur H Weiss 2.00 X X 0 0 0 Glenn d Woody 1.00 X X 0 0 0 allan l casalou 4.80 X X 0 178768 16296 SAUL ALVARADO 1.00 X 0 0 0 HOWARD J FLETCHER 1.00 X 0 0 0 FRANK LOUI 1.00 X 0 0 0 thomas boyer 1.20 X 0 198882 35477 DOUG ISMAIL 5.40 X 0 180684 19285 0 558334 71058 0 0 1 0 0 7038 1223090 1230128 524668 524668 1738533 1157091 581442 581442 581442 HISTORY COURSES 900099 3241 3241 symposium receipts 900099 2200 2200 5441 2341679 0 0 1111551 476610 476610 922850 922850 62310 28674 11293 22343 151931 100079 23962 27890 12732 7860 2177 2695 24070 16045 4583 3442 14007 8671 2405 2931 13702 3451 9437 814 33500 33500 89162 69692 19470 51864 11696 24760 15408 28945 22264 6681 41108 13785 22056 5267 920 708 212 6971 5214 1757 36113 11107 21293 3713 8100 5060 3040 BOOKS AND COLLECTIONS 25000 25000 miscellaneous 19918 5205 12701 2012 symposium 15936 15936 2035749 1749907 199327 86515 123712 77033 1305609 2566 3681 7569 29454 24083 2474 5371 19355309 17391154 2555395 82967 9980 19567028 21355792 31974 21453 79563 101315 111537 122768 X 3584188 5282059 2327905 2607917 13543398 13343048 19455491 21233024 19567028 21355792 X 0 1 1 X 0 X 1491438 4090113 346164 628608 1230128 7786451 1491438 4090113 346164 628608 1230128 7786451 4009980 3776471 601611 681888 792322 150836 524668 2751325 8922 2908 8640 5441 25911 10563687 0.35750 0.32700 X Schedule A, Part II, Line 10, Explanation of Other Income: Symposium revenue OTHER INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15603132 1750 1893575 620036 558654 352260 15967507 13882677 559259 1577246 267621 15375 133054 15603132 0.04000 0.84000 0.12000 1 1 1 11435 6567 4868 18019 17516 503 5371 Robeco and Man Managed Futures 1281858 F UBS REIT 1273537 F 2555395 DUE TO OTHER MASONIC ENTITIES 11221 Due to Grand Lodge 20859 Advanced Deposits 69235 101315 Part V, Line 4: Description of Intended Use of Endowment Funds: 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: Description of Uncertain Tax Positions Under FIN 48: In July 2006, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Codification ("ASC") 740 "Income Taxes" 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 fifty percent 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 ASSOCIATION OF CALIFORNIA NURSE LEADERS 3835 NORTH FREEWAY SUITE 120 SACRAMENTO CA 95834 942910850 501(c)(3) 15000 NURSING SCHOLARSHIP THE UNIVERSITY CORPORATION PO BOX 320160 SAN fRANCISCO CA 94132 941384645 501(c)(3) 10000 NURSING SCHOLARSHIP CALIFORNIA MASONIC MEMORIAL TEMPLE 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 941266937 501(c)(3) 109452 general support GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA 1111 CALIFORNIA ST SAN FRANCISCO CA 94108 940487790 501(c)(10) 202517 enrichment of education and leadership skills among master masons through workshops/training The UCLA Foundation 10920 Wilshire Blvd los angeles CA 90024 952250801 501(c)(3) 85000 Graduate studies support for program in Masonic Studies (Department of History) NATIONAL MASONIC FOUNDATION PO BOX 41540 ARLINGTON VA 22204 550731354 501(c)(3) 8600 Annual Contribution/Support 5 1 Operation Greatest Gift 612 431967 Teacher of the year award 6 5299 Scholarships 183 485584 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, 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 0 178768 0 0 0 0 0 10342 0 5954 0 195064 0 0 thomas boyer 0 198882 0 0 0 0 0 16609 0 18868 0 234359 0 0 DOUG ISMAIL 0 180684 0 0 0 0 0 12164 0 7121 0 199969 0 0 Supplemental Information Part III 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 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 C, line 19 The audited financial statements, governing/organizing documents, and conflict of interest policy are available at the corporate office. FORM 990, PART VII, SECTION A, COLUMN B HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS Glenn D. Woody'S TIME IS DIVIDED AS FOLLOWS: MASONIC HOMES OF CALIFORNIA 1 HRS Acacia Creek UNION CITY 1 HRS CALIFORNIA MASONIC FOUNDATION 1 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 1 HRS Grand Lodge of Free and Accepted Masons of California 1 HRS FORM 990, PART VII, SECTION A, COLUMN B HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS ALLAN L. CASALOU'S TIME IS DIVIDED AS FOLLOWS: MASONIC HOMES OF CALIFORNIA 6.4 HRS Acacia Creek UNION CITY 6.4 HRS CALIFORNIA MASONIC FOUNDATION 4.8 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 6.4 HRS Grand Lodge of Free and Accepted Masons of California 9.6 HRS NOB HILL MASONIC CENTER 6.4 HRS FORM 990, PART VII, SECTION A, COLUMN B HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS FRANK LOUI'S TIME IS DIVIDED AS FOLLOWS: MASONIC HOMES OF CALIFORNIA 1 HRS CALIFORNIA MASONIC FOUNDATION 1 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 1 HRS Grand Lodge of Free and Accepted Masons of California 1 HRS FORM 990, PART VII, SECTION A, COLUMN B HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS THOMAS BOYER'S TIME IS DIVIDED AS FOLLOWS: MASONIC HOMES OF CALIFORNIA 22.8 HRS Acacia Creek UNION CITY 8.8 HRS CALIFORNIA MASONIC FOUNDATION 1.2 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 0.8 HRS Grand Lodge of Free and Accepted Masons of California 4.8 HRS NOB HILL MASONIC CENTER 1.6 HRS FORM 990, PART VII, SECTION A, COLUMN B HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS EDMUND M. LIM'S TIME IS DIVIDED AS FOLLOWS: CALIFORNIA MASONIC FOUNDATION 1 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 1 HRS FORM 990, PART VII, SECTION A, COLUMN B HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS MARK E. PRESSEY'S TIME IS DIVIDED AS FOLLOWS: CALIFORNIA MASONIC FOUNDATION 1 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 1 HRS FORM 990, PART VII, SECTION A, COLUMN B HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS HOWARD J. FLETCHER'S TIME IS DIVIDED AS FOLLOWS: CALIFORNIA MASONIC FOUNDATION 1 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 1 HRS FORM 990, PART VII, SECTION A, COLUMN B HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS DOUG ISMAIL'S TIME IS DIVIDED AS FOLLOWS: CALIFORNIA MASONIC FOUNDATION 5.4 HRS Grand Lodge of Free and Accepted Masons of California 0.8 HRS MASONIC HOMES OF CALIFORNIA 33.8 HRS FORM 990, PART XI, LINE 2C AUDIT COMMITTEE AND OVERSIGHT THERE HAVE BEEN NO CHANGES TO THIS PROCESS FROM PRIOR YEAR. California Masonic Memorial Temple 1111 california street san francisco CA 94108 941266937 supporting organization CA 501(c)(3) 11b N/A 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 Masonic Homes of California 1111 california street san francisco CA 94108 941156564 Continuing Care and retirement activity CA 501(c)(3) 7 N/A 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 nob hill masonic center inc 1111 california street san francisco CA 94108 611511651 Operation of Masonic Temple parking facility CA N/A C 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 California Masonic Temple B 109452 GRAND LODGE OF FREE AND ACCEPTED MASONS of California B 202517 GRAND LODGE OF FREE AND ACCEPTED MASONS of California L 86515 GRAND LODGE OF FREE AND ACCEPTED MASONS of California N 127334 grAND LODGE OF FREE AND ACCEPTED MASONS of California O 158372