MASONIC HOMES OF CALIFORNIA: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- MASONIC HOMES OF CALIFORNIA (EIN 94-1156564)
- Tax period
- 2009-11-01 to 2010-10-31
- Filed
- 2011-08-01
- IRS object ID
- 201112139349300961
- Schema version
- 2009v1.7
- 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) |
|---|---|---|
| Timestamp | 2011-08-01T16:10:47-05:00 | Timestamp |
| Tax Period End Date | 2010-10-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Moss Adams LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2009-11-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 941156564 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MASONIC HOMES OF CALIFORNIA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MASO | NameControl |
| Phone | 4157767000 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | tom boyer | Name |
| Title | cfo | Title |
| Phone | 4157767000 | Phone |
| Date Signed | 2011-07-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2099556100 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | David RICHARD DOAN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 CALIFORNIA STREET | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94108 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 63333425 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.masonichomes.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1918 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | The mission of the Masonic Homes of California is to provide quality care to California Master Masons, their wives, widows and mothers, as well as to children with and without Masonic affiliation, with dignity and compassion, within an atmosphere based on Masonic tenets that fulfill the physical, social, spiritual, and nurturing needs of our extended community. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 12 | NbrIndependentVotingMembers |
| Total Nbr Employees | 373 | TotalNbrEmployees |
| Total Nbr Volunteers | 12 | TotalNbrVolunteers |
| Total Gross UBI | 1569 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1521225 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 4134296 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 3358842 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 10589252 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1379273 | InvestmentIncomePriorYear |
| Investment Income Current Year | 30733476 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 769433 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1287069 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 7028773 | TotalRevenuePriorYear |
| Total Revenue Current Year | 46744093 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 968562 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 2768558 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 5887708 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 21551813 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 523010 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 7930946 | OtherExpensePriorYear |
| Other Expenses Current Year | 21640929 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 14787216 | TotalExpensesPriorYear |
| Total Expenses Current Year | 45961300 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -7758443 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 782793 | RevenuesLessExpensesCY |
| Total Assets BOY | 776123816 | TotalAssetsBOY |
| Total Assets EOY | 834785375 | TotalAssetsEOY |
| Total Liabilities BOY | 37622835 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 36968693 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 738500981 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 797816682 | NetAssetsOrFundBalancesEOY |
| Mission Description | The mission of the Masonic Homes of California is to provide quality care to California Master Masons, their wives, widows and mothers, as well as to children with and without Masonic affiliation, with dignity and compassion, within an atmosphere based on Masonic tenets that fulfill the physical, social, spiritual, and nurturing needs of our extended community. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 34290683 | Expense |
| Revenue | 10589252 | Revenue |
| Description | OPERATION OF HOMES FOR THE ELDERLY (ADULT RESIDENTIAL SERVICE): Masonic Homes 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. The Masonic Homes of California offer the following levels of service:-Independent Living - Residents who qualify for Independent Living are able to provide all of their own care, even though some use walkers or canes. -Assisted Living - Residents are able to live independently while receiving assistance with activities of daily living, such as bathing, taking medications and dressing. -Skilled Nursing - The medical facility at Union City makes around-the-clock nursing and custodial care available to residents. Residents of Covina receive this level of care in facilities of community partners or on the Union City campus, depending upon their choices.-Alzheimer's/Dementia - A new 16-bed secure unit named Traditions recently opened on the Union City campus. It has been renovated and refurbished to allow staff to provide optimal care and a protective environment for the residents. -Hospice - Both Homes in Union City and Covina offer a hospice program intended for residents who are suffering from a terminal illness or are in need of pain management. Hospice allows residents to stay in their own homes as long as possible. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 5004864 | Expense |
| Grants | 2510267 | Grants |
| Description | MASONIC OUTREACH PROGRAM: Masonic Homes of California knows that many of our constituents prefer to live out their lives in their own homes or home communities. Yet many need help coping with the challenges and issues associated with aging. In response, the Masonic Homes of California has expanded the Masonic Outreach Services (MOS) program to better meet the needs of our elderly constituents who wish to remain in their own home or community. Masonic Homes goal is to provide our fraternal family members access to the services and resources they need to stay healthy and safe in their own homes or in retirement facilities in their home communities.Masonic Outreach Services include: -Ongoing financial and care support for those with demonstrated need, Interim financial and care support for those on the waiting list for the Masonic Homes of California Information and referrals to community-based senior providers across California, Some clients need help identifying appropriate service providers in their area; others need help developing a comprehensive care plan that addresses their physical, emotional and financial needs. MOS tailors its services to the needs of the client. For those clients who need financial assistance, a care plan and budget is developed that supports their physical, emotional and social well-being. The amount of support clients receive is determined by their needs. As needs change, so does the amount of support. MOS also provides financial and care management support to those with immediate and pressing needs who are on the waiting list for the Masonic Homes of California. We know waiting can be difficult when your needs are urgent. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 235100 | Expense |
| Grants | 235100 | Grants |
| Description | SCHOLARSHIP (CHILDREN'S PROGRAM) | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 23191 | Expense |
| Grants | 23191 | Grants |
| Description | COMMUNITY SPONSORSHIP | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 23191 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 23191 | TotalOfOtherProgramServiceGrnt |
| Total Program Service Expense | 39553838 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 1 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 1 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 296 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 373 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Nbr Voting Governing Body Members | 13 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 12 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | YOLANDA WASNIEWSKI | NamePerson |
| Telephone Number | 5104296491 | TelephoneNumber |
Address US AddressUS
| 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 Form990PartVIISectionA (23 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| David R Doan | ||||||||
| pREsident | 1.00 | X | X | 0 | 0 | 0 | ||
| Timothy A Wood | ||||||||
| VICE President | 1.00 | X | X | 0 | 0 | 0 | ||
| Glenn D Woody | ||||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 | ||
| Allan L Casalou | ||||||||
| SECRETARY | 6.40 | X | X | 0 | 178768 | 16296 | ||
| Fred L Avery | ||||||||
| trustee | 1.00 | X | 0 | 0 | 0 | |||
| Gary G Charland | ||||||||
| trustee | 1.00 | X | 0 | 0 | 0 | |||
| Michael J Cornell | ||||||||
| trustee | 1.00 | X | 0 | 0 | 0 | |||
| John W Herring | ||||||||
| trustee | 1.00 | X | 0 | 0 | 0 | |||
| Jack M Rose | ||||||||
| trustee | 1.00 | X | 0 | 0 | 0 | |||
| JOHN L COOPER III | ||||||||
| trustee | 1.00 | X | 0 | 0 | 0 | |||
| JOHN R HEISNER | ||||||||
| trustee | 1.00 | X | 0 | 0 | 0 | |||
| RICHARD W HOPPER | ||||||||
| trustee | 1.00 | X | 0 | 0 | 0 | |||
| FRANK LOUI | ||||||||
| trustee | 1.00 | X | 0 | 0 | 0 | |||
| Tom Boyer | ||||||||
| chief financial officer | 22.80 | X | 0 | 198882 | 35477 | |||
| Melvin Matsumoto | ||||||||
| Executive Vice President | 40.00 | X | 276058 | 0 | 22032 | |||
| Steffani Kizziar | ||||||||
| Executive Director - MOS | 40.00 | 199414 | 0 | 13274 | X | |||
| Dixie Lee Reeve | ||||||||
| EXECutive DIRector - MASONIC HOMES | 40.00 | 170839 | 0 | 19083 | X | |||
| John E Howl | ||||||||
| VP Strategic Development | 40.00 | 223254 | 0 | 26556 | X | |||
| Yvonne Wong | ||||||||
| Director | 40.00 | 143794 | 0 | 21930 | X | |||
| John G Marshall | ||||||||
| Director | 40.00 | 130098 | 0 | 29888 | X | |||
| BARBARA PATTERSON | ||||||||
| DIRECTOR | 40.00 | 129959 | 0 | 19239 | X | |||
| Baum Samuel | ||||||||
| Director | 40.00 | 104846 | 0 | 7333 | X | |||
| Robert Fallon | ||||||||
| Director | 40.00 | 181039 | 0 | 9231 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1559301 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 377650 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 220339 | TotalOtherCompensation |
| Number Individuals GT100 K | 9 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| CAHILL CONTRACTORS INC | |||||
| 425 CALIFORNIA ST | SAN FRANCisco | CA | 94104 | ACACIA CREEK CONSTRUCTION | 18651356 |
| BNBT Builders Inc | |||||
| 1825 South Grant St Suite 600 | SAN MATEO | CA | 94402 | ACACIA CREEK CONSTRUCTION | 1913706 |
| Kaiser Foundation Health plan | |||||
| PO Box 60000 | SAn Francisco | CA | 941603029 | HEALTH/MEDICAL PAYMENTS | 1509573 |
| HEALTH NET | |||||
| PO BOX 894702 | LOS ANGELES | CA | 901894702 | ACACIA CREEK CONSTRUCTION | 1200924 |
| interior concepts | |||||
| 190 Montura Way | ignacio | CA | 94949 | aCACIA CREEK CONSTRUCTION | 905805 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 37 | NumberOfContractorsGT100K |
| All Other Contributions | 4134296 | AllOtherContributions |
| Total Contributions | 4134296 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| resident revenue | 623990 | 9744503 | 9744503 |
| medicare payments | 623990 | 844749 | 844749 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 10589252 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 17332928 | TotalRevenueColumn |
| Unrelated Business Revenue | 1569 | UnrelatedBusinessRevenue |
| Exclusion | $17,331,359 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 278055 | TotalRevenueColumn |
| Exclusion | $278,055 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 34311 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 34311 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 34311 | TotalRevenueColumn |
| Exclusion | $34,311 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 29979144 | Securities |
| Other | 10736 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 16579302 | Securities |
| Other | 10030 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 13399842 | Securities |
| Other | 706 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 13400548 | TotalRevenueColumn |
| Exclusion | $13,400,548 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|---|
| Split inT. AGREEMENT | 525990 | 830719 | $830,719 |
| resident reimbursement | 623990 | 143984 | $143,984 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 974703 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 46744093 | TotalRevenueColumn |
| Related Or Exempt Function Income | 10589252 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 1569 | UnrelatedBusinessRevenue |
| Exclusion | $32,018,976 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23191 | Total |
| Program Services | 23191 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2745367 | Total |
| Program Services | 2745367 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1158815 | Total |
| Program Services | 437435 | ProgramServices |
| Management And General | 721380 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13872102 | Total |
| Program Services | 11593069 | ProgramServices |
| Management And General | 2030559 | ManagementAndGeneral |
| Fundraising | 248474 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1865657 | Total |
| Program Services | 1710259 | ProgramServices |
| Management And General | 142067 | ManagementAndGeneral |
| Fundraising | 13331 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3625147 | Total |
| Program Services | 3167040 | ProgramServices |
| Management And General | 441081 | ManagementAndGeneral |
| Fundraising | 17026 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1030092 | Total |
| Program Services | 837675 | ProgramServices |
| Management And General | 177920 | ManagementAndGeneral |
| Fundraising | 14497 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 633170 | Total |
| Program Services | 501278 | ProgramServices |
| Management And General | 127446 | ManagementAndGeneral |
| Fundraising | 4446 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 83267 | Total |
| Program Services | 5 | ProgramServices |
| Management And General | 83262 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3252728 | Total |
| Program Services | 2169748 | ProgramServices |
| Management And General | 1082980 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1923831 | Total |
| Program Services | 1381430 | ProgramServices |
| Management And General | 377234 | ManagementAndGeneral |
| Fundraising | 165167 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 144454 | Total |
| Program Services | 36703 | ProgramServices |
| Management And General | 107751 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 891436 | Total |
| Program Services | 722629 | ProgramServices |
| Management And General | 140025 | ManagementAndGeneral |
| Fundraising | 28782 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 162399 | Total |
| Program Services | 84425 | ProgramServices |
| Management And General | 77974 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2417906 | Total |
| Program Services | 2334550 | ProgramServices |
| Management And General | 83356 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 325572 | Total |
| Program Services | 192806 | ProgramServices |
| Management And General | 112476 | ManagementAndGeneral |
| Fundraising | 20290 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5276585 | Total |
| Program Services | 5208213 | ProgramServices |
| Management And General | 68372 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1155776 | Total |
| Program Services | 1117209 | ProgramServices |
| Management And General | 38567 | ManagementAndGeneral |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| resident CARE services | 5005297 | 5005297 | ||
| dues & licenses | 248320 | 242074 | 6176 | 70 |
| miscellaneous Expense | 120188 | 43435 | 65826 | 10927 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45961300 | Total |
| Program Services | 39553838 | ProgramServices |
| Management And General | 5884452 | ManagementAndGeneral |
| Fundraising | 523010 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 181328 | BOY |
| EOY | 219688 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15043083 | BOY |
| EOY | 12725857 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 314284 | BOY |
| EOY | 379585 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2000000 | BOY |
| EOY | 7000000 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 545898 | BOY |
| EOY | 577824 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 173329345 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 84968521 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 88605241 | BOY |
| EOY | 88360824 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 649312063 | BOY |
| EOY | 607438996 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 95708054 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20121919 | BOY |
| EOY | 22374547 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 776123816 | BOY |
| EOY | 834785375 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9261134 | BOY |
| EOY | 5299483 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18190127 | BOY |
| EOY | 19636705 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29449 | BOY |
| EOY | 2853 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10142125 | BOY |
| EOY | 12029652 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37622835 | BOY |
| EOY | 36968693 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 586551686 | BOY |
| EOY | 642743696 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8513538 | BOY |
| EOY | 10057448 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 143435757 | BOY |
| EOY | 145015538 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 738500981 | BOY |
| EOY | 797816682 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 776123816 | BOY |
| EOY | 834785375 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 14175085 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 6020520 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 6928694 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2003930 | CurrentTaxYearMinus1Year |
| Current Tax Year | 5765898 | CurrentTaxYear |
| Total | 34894127 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 14175085 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 6020520 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 6928694 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2003930 | CurrentTaxYearMinus1Year |
| Current Tax Year | 5765898 | CurrentTaxYear |
| Total | 34894127 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 1639522 | AmountsSubstContributorsTotal |
| Public Support Total170 | 33254605 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 22628575 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 25685504 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 24009610 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 5182804 | CurrentTaxYearMinus1Year |
| Current Tax Year | 17643725 | CurrentTaxYear |
| Total | 95150218 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 776 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 120600 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 114091 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 682072 | CurrentTaxYearMinus1Year |
| Current Tax Year | 974703 | CurrentTaxYear |
| Total | 1892242 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 131936587 | TotalSupport |
| Gross Receipts From Admissions Etc | 40525068 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.25200 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.25230 | PublicSupportPertcentPriorYear |
| Ten Percent Test Current Year | X | TenPercentTestCurrentYear |
| Facts And Circumstances Test | UNDER IRC REG. SECTION 1.170A-9(F)(3), IF AN ORGANIZATION FAILS TO MEET THE 33 1/3 PERCENT-OF-SUPPORT TEST UNDER SUBPARAGRAPH (2), IT CAN STILL QUALIFY AS A PUBLICLY SUPPORTED ORGANIZATION UNDER IRC SECTION 170(B)(1)(A)(VI) IF IT MEETS THE "FACTS AND CIRCUMSTANCES" TEST UNDER SUBPARAGRAPH (3).REQUIREMENT 1: SUBSTANTIAL PUBLIC SUPPORT:THE ORGANIZATION DERIVES LESS THAN 33 1/3% FROM DIRECT CONTRIBUTION FROM THE GENERAL PUBLIC, BUT MORE THAN 10%.REQUIREMENT 2: ATTRACTION OF PUBLIC SUPPORT:The California Masonic Homes HAS AN ANNUAL FUND CAMPAIGN WHERE IT SOLICITS 60,000 PLUS POTENTIAL DONORS EACH YEAR. PARTICIPATION IS IN THE 10-13% RANGE. TOTAL GIVING EACH YEAR RANGES BETWEEN $600,000 AND $800,000, DEPENDING ON THE NATURE OF THE PROGRAM. THE ORGANIZATION ALSO SOLICIT AND RECEIVE PLANNED GIFTS, SUCH AS CHARITABLE TRUSTS, AND CHARITABLE GIFT ANNUITIES. THIS IS A FULL TIME AND CONTINUOUS PART OF OUR FUNDRAISING STRATEGY. THE ORGANIZATION DOES NOT TYPICALLY SEEK FUNDS FROM GOVERNMENT UNITS OR OTHER PUBLIC CHARITIES.ADDITIONAL FACTS:PERCENTAGE OF SUPPORT DERIVED BY THE ORGANIZATION FROM THE PUBLIC OR FROM GOVERNMENTAL UNITS: 25.20%THE ORGANIZATION'S SUPPORT IS SOURCED FROM THE GENERAL PUBLIC, A FEW LARGE DONORS and investment income.California MASONIC HOmes SOLICITS DONATION THROUGH DIRECT MAIL, MASONIC Homes WEBSITE AND FACE-TO-FACE COMMUNICATION WITH PROSPECTIVE DONORS.OVER THE PAST SEVERAL YEARS, California MASONIC HOmes HAS SOLICITED AND RAISED FUNDS FROM MORE THAN 8,000 DIFFERENT DONORS. THE AVERAGE GIFT IS APPROXIMATELY $150. THIS BROAD LEVEL OF GIVING CONTRASTS THE MAJOR GIFT PORTION OF THE PROGRAM, WHERE A SMALL GROUP OF DONORS HAS MADE GIFTS OR PLEDGES IN THE $25,000 TO $100,000 RANGE.THE ORGANIZATION HAS A GOVERNING BODY THAT IS DIVERSE AND IS MADE UP OF INDIVIDUALS ELECTED PURSUANT TO THE ORGANIZATION'S GOVERNING BYLAWS BY A BROAD MEMBERSHIP BASE. PLEASE SEE FORM 990, PART VII FOR A FULL LIST OF BOARD MEMBERS.IN CARRYING OUT ITS EXEMPT PURPOSES, THE ORGANIZATION PROVIDES THE FOLLOWING SERVICES AND/OR FUNCTIONS:California Master Masons founded the Masonic Homes of California over 100 years ago to provide organized relief to those in need. Inspired by brotherly love, they built magnificent and sound buildings to last centuries and to shelter our fraternal family.Today, in residential and community-based programs, the Masonic Homes cares for seniors and children in the name of every Mason in California -- past, present and future. We continually strive for excellence in all that we do to ensure that our services are delivered in a manner befitting our founding ideals.The Masonic Homes of California offer a range of services that include: 1. Adult Resident ServiceThe following are the range of services that we offer to our residents in Union City and Covina campuses.Health services that include on-site medical and dental clinics, rehabilitation services and hydrotherapy pool services. Our wellness programs often include yoga, massage, T'ai Chi, lectures and nutritional counseling. The Union City campus has an onsite pharmacy, and the Covina campus has an established relationship with a community pharmacy.Three professionally prepared meals a day are served in spacious and attractive dining rooms. Residents enjoy sharing meals together, and tables set with china and linen is the norm. Daily salad bars and an elegant Sunday buffet brunch at both Homes are among the week's dining highlights. Residents' special dietary needs are accommodated.Our Homes follow 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.The Masonic Homes of California offer the following levels of service:a) Independent Living -- Residents who qualify for Independent Living are able to provide all of their own care, even though some use walkers or canes.b) Assisted Living -- Residents are able to live independently while receiving assistance with activities of daily living, such as bathing, taking medications and dressing.c) Skilled Nursing -- The medical facility at Union City makes around-the-clock nursing and custodial care available to residents. Residents of Covina receive this level of care in facilities of community partners or on the Union City campus, depending upon their choices.d) Alzheimer's/Dementia -- A new 16-bed secure unit named Traditions recently opened on the Union City campus. It has been renovated and refurbished to allow staff to provide optimal care -- and a protective environment -- for the residents.e) Hospice -- Both Homes offer a hospice program intended for residents who are suffering from a terminal illness or are in need of pain management. Hospice allows residents to stay in their own homes as long as possible.2. Masonic Outreach ServicesWe know that many of our constituents prefer to live out their lives in their own homes or home communities. Yet many need help coping with the challenges and issues associated with aging. In response, the Masonic Homes of California has expanded the Masonic Outreach Services (MOS) program to better meet the needs of our elderly constituents who wish to remain in their own home or community.Masonic Homes goal is to provide our fraternal family members access to the services and resources they need to stay healthy and safe in their own homes or in retirement facilities in their home communities.Masonic Outreach services include: a) Ongoing financial and care support for those with demonstrated need b) Interim financial and care support for those on the waiting list for the Masonic Homes of California c) Information and referrals to community-based senior providers across California3. Masonic Family Resource CenterIn response to the changing needs of Masonic families, the Homes transitioned out of residential care for children in 2009 and expanded the Masonic Family Resource Center.The Masonic Family Resource Center was founded in 2008 by Past Grand Master Richard Wakefield Hopper to provide support for the challenges faced by today's Masonic families. We identify resources for families struggling with complex issues, such as the impact of divorce, the stresses of a special needs child, and other significant life challenges.Our case management services are broad, flexible, and able to serve families in their own communities. We currently provide support to Masonic families in Northern and Southern California and plan to significantly expand our services and reach.The Masonic Family Resource Center is also developing services and programs specifically to support families negatively impacted by economic events, such as job loss, foreclosure, and other difficulties.The Masonic Family Resource Center also provides ongoing case management and scholarships for alumni of our residential program. | FactsAndCircumstancesTest |
| General Explanation | Schedule A, Part II, Line 10, Explanation of Other Income: Split Interest Agreement, resident reimbursements, & Miscellaneous Revenues | GeneralExplanation |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Art Public Exhibition Amts ArtPublicExhibitionAmts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | 0 | RevenuesIncluded |
| Assets In Part X | 0 | AssetsInPartX |
Held Works Of Art Amts HeldWorksOfArtAmts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | 0 | RevenuesIncluded |
| Assets In Part X | 319537 | AssetsInPartX |
Collection Used For Other CollectionUsedForOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used For Other Purposes | X | CollectionUsedForOtherPurposes |
| Description Of Other Purposes | for enjoyment of residents | DescriptionOfOtherPurposes |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Solicited Assets For Sale | 0 | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 293787130 | BeginningOfYearBalance |
| Contributions | 2612187 | Contributions |
| Investment Earnings Or Losses | 40319439 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 2056920 | GrantsOrScholarships |
| Other Expenditures | 520992 | OtherExpenditures |
| End Of Year Balance | 334140844 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 263765514 | BeginningOfYearBalance |
| Contributions | 436625 | Contributions |
| Investment Earnings Or Losses | 30035244 | InvestmentEarningsOrLosses |
| Other Expenditures | 128319 | OtherExpenditures |
| Administrative Expenses | 321934 | AdministrativeExpenses |
| End Of Year Balance | 293787130 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.54000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.43000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.03000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 1 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 372229 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 7188407 | OtherCostOrOtherBasis |
| Book Value | 7560636 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 140956325 | OtherCostOrOtherBasis |
| Depreciation | 66967015 | Depreciation |
| Book Value | 73989310 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 11807719 | OtherCostOrOtherBasis |
| Depreciation | 8489159 | Depreciation |
| Book Value | 3318560 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 13004665 | OtherCostOrOtherBasis |
| Depreciation | 9512347 | Depreciation |
| Book Value | 3492318 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 88360824 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (4 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| Hedge Fund of Funds | 20310820 | F |
| Asset-Backed Mutual Fund | 2533895 | F |
| Managed futures | 36963830 | F |
| UBS REIT | 35899509 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 95708054 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| minimum pension liability | $5,906,954 |
| liability to beneficiaries of split-interest agreements | $3,016,472 |
| Due To Other Funds | $2,825,236 |
| INTERCOMPANY PAYABLES | $280,990 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 12029652 | TotalOfAmounts |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Part III, Line 4: | Various donated items from members of the Masonic Fraternity in California and elsewhere. The collections include works of arts, masonic regalia and numerious historical pieces located in Masonic Homes Union City and Covina campuses. | |
| Part V, Line 4: | Operations of Masonic Homes for the elderly and children | Description of Intended Use of Endowment Funds: |
| 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. | Description of Uncertain Tax Positions Under FIN 48: |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | New Havens School Foundation | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 33377 Western Avenue | AddressLine1 |
| City | union city | City |
| State | CA | State |
| ZIP Code | 94587 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 942855611 | EINOfRecipient |
| IRC Section | 501(c)(3) | IRCSection |
| Amount Of Cash Grant | 9150 | AmountOfCashGrant |
| Purpose Of Grant | Scholarship donation | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| MASONIC OUTREACH PROGRAM | 129 | 2510267 |
| Scholarship | 12 | 235100 |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: Grant funds are monitored by the board, the appropriate committees and key employees of the organization. The board and the appropriate committees set guidelines on how funds are used. For MOS client - a care plan and budget is developed that supports their physical, emotional and social well-being. The amount of support clients receive is determined by their needs. As needs change, so does the amount of support. Following are the MOS procedures: The application for assistance is initially approved by the Admissions Committee. Each year the client goes through a recertification process in which they need to produce new bank statements, financial records, etc and their budget is verified. The case manager recommends any changes to the budget to the MOS Manager. The Manager then forwards to the Director for final approval. Every budget increase/decrease is reported in a summary report to the full Board of Trustees on a quarterly basis. The original documentation that includes bank statements, budget calculations, receipts are kept in the client file. All changes to the budget are substantiated with back-up documentation (e.g., documents showing rent increases, etc). Each year the client produces new documentation during their recertification process. The clients monthly budget and care plans are reviewed each month by the Manager and the Director of the program. Clients become financial client of the MOS program when they do not have enough income to sustain their daily cost of living, which is "need based" and they do not have more that $2,000 in liquid assets. If they own a home, MH takes over the deed of their property or ownership of policies (life insurance, etc). | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | X | IndependentConsultant |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 1 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (9 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Allan L Casalou | |||||||||||||
| 0 | 178768 | 0 | 0 | 0 | 0 | 0 | 10342 | 0 | 5954 | 0 | 195064 | 0 | 0 |
| Tom Boyer | |||||||||||||
| 0 | 198882 | 0 | 0 | 0 | 0 | 0 | 16609 | 0 | 18868 | 0 | 234359 | 0 | 0 |
| Melvin Matsumoto | |||||||||||||
| 240995 | 0 | 35063 | 0 | 0 | 0 | 20243 | 0 | 1789 | 0 | 298090 | 0 | 0 | 0 |
| Steffani Kizziar | |||||||||||||
| 178676 | 0 | 20738 | 0 | 0 | 0 | 13274 | 0 | 0 | 0 | 212688 | 0 | 0 | 0 |
| Dixie Lee Reeve | |||||||||||||
| 152694 | 0 | 18145 | 0 | 0 | 0 | 11561 | 0 | 7522 | 0 | 189922 | 0 | 0 | 0 |
| John E Howl | |||||||||||||
| 198391 | 0 | 24863 | 0 | 0 | 0 | 17742 | 0 | 8814 | 0 | 249810 | 0 | 0 | 0 |
| Yvonne Wong | |||||||||||||
| 132939 | 0 | 10855 | 0 | 0 | 0 | 10599 | 0 | 11331 | 0 | 165724 | 0 | 0 | 0 |
| John G Marshall | |||||||||||||
| 120623 | 0 | 9475 | 0 | 0 | 0 | 11020 | 0 | 18868 | 0 | 159986 | 0 | 0 | 0 |
| Robert Fallon | |||||||||||||
| 165919 | 0 | 15120 | 0 | 0 | 0 | 2488 | 0 | 6743 | 0 | 190270 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 6 | ReturnReference |
| Explanation | The organization has a management incentive program primarily for exempt employees based upon department responsibilities. This program is based on a) net earning performance against budget b) safety - workers comp incident c) resident survey satisfaction. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (11 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| 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, governing/organizing documents, and conflict of interest policy are available to the public at the Corporate Office. | |
| FORM 990, PART VII, SECTION A, COLUMN B | 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 | 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 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 | hOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS |
| fORM 990, PART VII, SECTION A, COLUMN B | John L. Cooper III'S TIME IS DIVIDED AS FOLLOWS: MASONIC HOMES OF CALIFORNIA 1 HRS Grand Lodge of Free and Accepted Masons of California 1 HRS | hOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS |
| fORM 990, PART VII, SECTION A, COLUMN B | 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 | hOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS |
| fORM 990, PART VII, SECTION A, COLUMN B | 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 | hOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS |
| FORM 990, PART XI, LINE 2C | THERE HAVE BEEN NO CHANGES TO THIS PROCESS FROM PRIOR YEAR. | AUDIT COMMITTEE AND OVERSIGHT |
| Form 990, Page 1, Part I | The mission of the Masonic Homes of California is to provide quality care to California Master Masons, their wives, widows and mothers, as well as to children with and without Masonic affiliation, with dignity and compassion, within an atmosphere based on Masonic tenets that fulfill the physical, social, spiritual, and nurturing needs of our extended community. | Description of Organization Mission |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (4 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Direct Controlling Entity NADirectControllingEntityNA | Public Charity StatusPublicCharityStatus |
|---|---|---|---|---|---|---|---|---|---|
| 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 | |
| California Masonic Memorial Temple | |||||||||
| 1111 california st | san francisco | CA | 94108 | 941266937 | supporting organization | CA | 501(c)(3) | N/A | 11b |
| California Masonic Foundation | |||||||||
| 1111 california st | san francisco | CA | 94108 | 237013074 | charitable foundation supporting educational and community-based programs | CA | 501(c)(3) | N/A | 7 |
| 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) | N/A | 9 |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | nob hill masonic center inc | BusinessNameLine1 |
Address US AddressUS
| 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 Activity | Operation of Masonic Temple parking facility | PrimaryActivity |
| Legal Domicile State | CA | LegalDomicileState |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Type Of Entity | C | TypeOfEntity |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 1 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (4 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| acacia creek union city | |
| D | 93000000 |
| Grand Lodge of Free and Accepted Masons of California | |
| N | 3545712 |
| Grand Lodge of Free and Accepted Masons of California | |
| O | 983171 |
| grand Lodge of Free and Accepted Masons of California | |
| L | 415960 |
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