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 941266937 CALIFORNIA MASONIC MEMORIAL TEMPLE CALI 4157767000 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 THOMAS BOYER 4157767000 2011-06-15 1 2099556100 2009 2016-02-24 21:20:13Z myron a tisdel 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 2383022 0 X www.freemason.org X 1954 CA To operate exclusively as a supporting organization of the California Masonic Foundation 7 6 0 6 506263 -198390 108350 128451 643641 1876953 57463 298495 1054 809454 2304953 0 0 242061 0 14601 664071 1893891 664071 2135952 145383 169001 8527652 9430001 864297 1216292 7663355 8213709 To operate exclusively for charitable or educational purposes as a supporting organization and for the benefit of, to perform the functions of, or to carry out the purposes of, the California Masonic Foundation, a California non profit public benefit corporation. 0 0 1573088 79271 CALIFORNIA MASONIC TEMPLE OPERATES EXCLUSIVELY AS A SUPPORTING ORGANIZATION AND FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF, THE CALIFORNIA MASONIC FOUNDATION, A CALIFORNIA NON PROFIT ORGANIZATION. ANY EXCESS OF CALIFORNIA MASONIC TEMPLE INCOME, LESS OPERATING EXPENSES AND RESERVES, IS TRANSFERRED TO THE FOUNDATION AT THE END OF EACH FISCAL YEAR. 1573088 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 7 0 1 0 1 1 0 0 0 0 0 0 0 0 7 6 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 st san francisco CA 94108 X Myron A Tisdel 3.00 X X 0 0 0 Edmond M Lim 1.00 X 0 0 0 Mark E Pressey 1.00 X X 0 0 0 Glenn D Woody 1.00 X X 0 0 0 Allan L Casalou 6.40 X X 0 178768 16296 Howard J Fletcher 1.00 X 0 0 0 frank loui 1.00 X 0 0 0 Thomas J Boyer 0.80 X 0 198882 35477 0 377650 51773 0 0 1 0 Armada Protective Services 701 Pennsylvania Avenue SAN FRANCISCO CA 94107 SECURITY SERVICES 122669 1 109452 18999 128451 Rental of Facilities 532000 1876953 79271 502847 1294835 1876953 130242 3416 126826 246322 78069 168253 168253 168253 MISCELLANEOUS INCOME 900099 1029 1029 TEMPLE RECEIPTS 900099 25 25 1054 2304953 79271 506263 1590968 28347 28347 158498 67891 81544 9063 14055 5107 8462 486 27235 9896 16718 621 13926 5060 8337 529 122505 1565 120799 141 33503 33503 22910 22910 309094 184758 122485 1851 181794 108009 72870 915 702 255 447 305326 303560 1766 11193 2225 8323 645 36666 36666 542897 540450 2447 318453 318453 miscellaneous 8848 2949 5549 350 2135952 1573088 548263 14601 114139 58928 775571 94096 45952 245276 125372 141489 16952559 14091345 3269266 2861214 4934629 4545112 660803 45361 40445 8527652 9430001 85335 215788 665115 665115 113847 335389 864297 1216292 X 7663355 8213709 7663355 8213709 8527652 9430001 X 0 1 1 X 0 X X X 0 0 0 ca masonic foundation 237013074 7 1 1 1 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 734304 734304 13697880 11724401 1973479 1068110 1065995 2115 1452265 1300949 151316 2861214 Robeco and Man Managed Futures 348481 F UBS REIT 312322 F 660803 Advance Deposits 90113 Unsecured Payable to Related Party 245276 335389 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. 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 J Boyer 0 198882 0 0 0 0 0 16609 0 18868 0 234359 0 0 Supplemental Information Part III The Temple 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. GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA purchase of Nob Hill asset X 665115 665115 0 1 1 665115 Form 990, Part VI, Section B, line 11 THE SENIOR ACCOUNTANT PREPARES 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, LINES 15A & 15B PROCESS FOR DETERMINING COMPENSATION IN ACCORDANCE WITH IRS INSTRUCTIONS, FORM 990, PART VI, LINES 15A AND 15B HAVE BEEN CHECKED "NO" AS THE ORGANIZATION DOES NOT HAVE PAID EMPLOYEES. IN ADDITION, ALL COMPENSATION PAID TO THE CFO AND SECRETARY IS PAID BY A RELATED ORGANIZATION AND IS NOT DETERMINED BY THIS ORGANIZATION. 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 XI, LINE 2C AUDIT COMMITTEE AND OVERSIGHT THERE HAVE BEEN NO CHANGES TO THIS PROCESS FROM PRIOR YEAR. 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 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 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 1 0 1 1 1 0 0 0 1 0 0 1 1 1 1 1 0 0 Nob Hill Masonic Center D 250000 CALIFORNIA MASONIC FOUNDATION C 109452 Grand Lodge of the Free & Accepted Masons of California E 665115 Grand Lodge of the Free & Accepted Masons of California O 98865 Nob Hill Masonic Center P 417041 grand Lodge of the Free & Accepted Masons of California I 52006 grand Lodge of the Free & Accepted Masons of California N 172351 nob Hill Masonic Center A 506263