ACACIA CREEK A MASONIC SENIOR LIVING COMMUNITY AT UNION CITY: Form 990, tax year 2009
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- Organization
- ACACIA CREEK A MASONIC SENIOR LIVING COMMUNITY AT UNION CITY (EIN 20-4688615)
- Tax period
- 2009-11-01 to 2010-10-31
- Filed
- 2011-06-16
- IRS object ID
- 201131679349300743
- 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 | 2011-06-16T16:17:53-05:00 | 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 | 204688615 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Acacia Creek A Masonic Senior Living | BusinessNameLine1 |
| Business Name Line2 | Community at Union City | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ACAC | NameControl |
| Phone | 5104296479 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 34400 Mission Blvd | AddressLine1 |
| City | Union City | City |
| State | CA | State |
| ZIP Code | 94587 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TOM BOYER | Name |
| Title | CFO | Title |
| Phone | 5104296479 | Phone |
| Date Signed | 2011-06-15 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Tracy Paglia | Name |
| 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 | MICHAEL D NEBEN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 34400 Mission Blvd | AddressLine1 |
| City | Union City | City |
| State | CA | State |
| ZIP Code | 94587 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1105789 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.acaciacreek.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2006 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | See Schedule O | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 8 | NbrIndependentVotingMembers |
| Total Nbr Employees | 52 | TotalNbrEmployees |
| Total Nbr Volunteers | 8 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue CY | 1104378 | ProgramServiceRevenueCY |
| Investment Income Current Year | 1411 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Current Year | 1105789 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 154166 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1500025 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 679401 | OtherExpensePriorYear |
| Other Expenses Current Year | 6952223 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 833567 | TotalExpensesPriorYear |
| Total Expenses Current Year | 8452248 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -833567 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -7346459 | RevenuesLessExpensesCY |
| Total Assets BOY | 102208545 | TotalAssetsBOY |
| Total Assets EOY | 94776331 | TotalAssetsEOY |
| Total Liabilities BOY | 113988136 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 116451646 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -11779591 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -21675315 | NetAssetsOrFundBalancesEOY |
| Mission Description | See Schedule O | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 7987716 | Expense |
| Revenue | 1104378 | Revenue |
| Description | OPERATION OF HOMES FOR THE ELDERLY (ADULT RESIDENTIAL SERVICE): ACACIA CREEK FOLLOWS AN "AGING IN PLACE" APPROACH TO CARE AND SERVICES. THIS MEANS WE TRY TO BRING NEEDED SERVICES TO RESIDENTS INSTEAD OF HAVING THEM GO TO THE SERVICES. RESIDENTS ENJOY THE SECURITY OF KNOWING THAT MULTIPLE LEVELS OF CARE WILL BE AVAILABLE TO THEM ON THE SAME CAMPUS. ACACIA CREEK OFFERS A VARIETY OF LIVING ACCOMMODATIONS, FINE AMENITIES, A COMPREHENSIVE wELLNESS PROGRAM AND SEVERAL TYPES OF SUPPORT AND HEALTH CARE. | Description |
| Total Program Service Expense | 7987716 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | 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 | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| 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 | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 1 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 53 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 52 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| 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 | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 8 | 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 (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| Larry l Adamson | ||||||
| DIRECTOR | 3.00 | X | 0 | 0 | 0 | |
| Michael D Neben | ||||||
| President | 3.00 | X | 0 | 0 | 0 | X |
| Mark N Gibson | ||||||
| VICE PRESIDENT | 3.00 | X | 0 | 0 | 0 | X |
| Ara Maloyan | ||||||
| Director | 3.00 | X | 0 | 0 | 0 | |
| Loyal L Stark | ||||||
| Director | 3.00 | X | 0 | 0 | 0 | |
| GLENN D WOODY | ||||||
| TREASURER | 1.00 | X | 0 | 0 | 0 | X |
| JOHN F LOWE | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ALLAN L CASALOU | ||||||
| SECRETARY | 6.40 | X | 0 | 178768 | 16296 | X |
| RICHARD O WRIGHT | ||||||
| DIRECTOR | 3.00 | X | 0 | 0 | 0 | |
| THOMAS BOYER | ||||||
| CFO | 8.80 | 0 | 198882 | 35477 | X | |
| LYDIA HERTZEL | ||||||
| ADMINISTRATOR | 40.00 | 55544 | 0 | 22484 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 55544 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 377650 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 74257 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (4 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Cahill Contractors Inc | |||||
| 425 California Street | SAN FRANCISCO | CA | 94104 | ConStruction of Acacia Creek Building | 4080225 |
| Retirement Services LLC | |||||
| 1200 Mira Mar Ave | MEDFORD | OR | 97504 | Marketing Management Services | 187257 |
| Cain Brothers & Company LLC | |||||
| 360 Madison Avenue 5th Floor | NEW YORK | NY | 10176 | Bond financing services | 176164 |
| TANGTAM | |||||
| PO Box 512206 | LOS ANGELES | CA | 900510206 | Construction Furniture and fixtures | 103156 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | RESIDENT REVENUE | Description |
| Business Code | 623990 | BusinessCode |
| Total Revenue Column | 1104378 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1104378 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1104378 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1411 | TotalRevenueColumn |
| Exclusion | $1,411 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1105789 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1104378 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,411 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 208716 | Total |
| Program Services | 61815 | ProgramServices |
| Management And General | 146901 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 930631 | Total |
| Program Services | 884595 | ProgramServices |
| Management And General | 46036 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45317 | Total |
| Program Services | 43088 | ProgramServices |
| Management And General | 2229 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 233263 | Total |
| Program Services | 188308 | ProgramServices |
| Management And General | 44955 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 82098 | Total |
| Program Services | 68511 | ProgramServices |
| Management And General | 13587 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37688 | Total |
| Program Services | 8935 | ProgramServices |
| Management And General | 28753 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13252 | Total |
| Program Services | 2 | ProgramServices |
| Management And General | 13250 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 149419 | Total |
| Program Services | 116871 | ProgramServices |
| Management And General | 32548 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14411 | Total |
| Program Services | 14397 | ProgramServices |
| Management And General | 14 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 141492 | Total |
| Program Services | 103532 | ProgramServices |
| Management And General | 37960 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18346 | Total |
| Program Services | 16037 | ProgramServices |
| Management And General | 2309 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 242538 | Total |
| Program Services | 242523 | ProgramServices |
| Management And General | 15 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10217 | Total |
| Program Services | 1207 | ProgramServices |
| Management And General | 9010 | ManagementAndGeneral |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12084 | Total |
| Program Services | 12084 | ProgramServices |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 556 | Total |
| Management And General | 556 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2672410 | Total |
| Program Services | 2672410 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1852094 | Total |
| Program Services | 1852084 | ProgramServices |
| Management And General | 10 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 253705 | Total |
| Program Services | 253705 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| start up Marketing Expe | 1374472 | 1303185 | 71287 |
| resident care & service | 137235 | 137235 | |
| licenses & dues | 15030 | 357 | 14673 |
| Miscellaneous | 7274 | 6835 | 439 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8452248 | Total |
| Program Services | 7987716 | ProgramServices |
| Management And General | 464532 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31894 | BOY |
| EOY | 482294 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29802517 | BOY |
| EOY | 3677432 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 20400 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 139078 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 92298904 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1841777 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 67852796 | BOY |
| EOY | 90457127 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4521338 | BOY |
| EOY | 0 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 102208545 | BOY |
| EOY | 94776331 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7983021 | BOY |
| EOY | 865385 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10760 | BOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 93625000 | BOY |
| EOY | 93625000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12369355 | BOY |
| EOY | 21961261 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 113988136 | BOY |
| EOY | 116451646 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -11779591 | BOY |
| EOY | -21675315 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -11779591 | BOY |
| EOY | -21675315 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 102208545 | BOY |
| EOY | 94776331 | 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 Org509a2 | X | PubliclySupportedOrg509a2 |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 1104378 | CurrentTaxYear |
| Total | 1104378 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 1104378 | CurrentTaxYear |
| Total | 1104378 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 812631 | CurrentTaxYear |
| Total | 812631 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 812631 | CurrentTaxYear |
| Total | 812631 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 291747 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 1411 | CurrentTaxYear |
| Total | 1411 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 1411 | CurrentTaxYear |
| Total | 1411 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 1105789 | CurrentTaxYear |
| Total | 1105789 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | X | First5Years509 |
| Public Support Percentage509 | 0.00000 | PublicSupportPercentage509 |
Schedule D IRS990ScheduleD
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 89188828 | OtherCostOrOtherBasis |
| Depreciation | 1423860 | Depreciation |
| Book Value | 87764968 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 451382 | OtherCostOrOtherBasis |
| Depreciation | 65454 | Depreciation |
| Book Value | 385928 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2658694 | OtherCostOrOtherBasis |
| Depreciation | 352463 | Depreciation |
| Book Value | 2306231 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 90457127 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Note Payable - Related Party | $7,000,000 |
| INTERCOMPANY PAYABLES | $3,133,234 |
| ADVANCED DEPOSITS | $3,577,432 |
| INTEREST RATE SWAP | $8,250,595 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 21961261 | TotalOfAmounts |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part X: | Identifier |
| Return Reference | Description of Uncertain Tax Positions Under FIN 48: | ReturnReference |
| Explanation | 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. | 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 | 0 | 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 (2 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 |
| THOMAS BOYER | |||||||||||||
| 0 | 198882 | 0 | 0 | 0 | 0 | 0 | 16609 | 0 | 18868 | 0 | 234359 | 0 | 0 |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ABAG Finance Authority For Non Profit Corporation | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 943130123 | IssuerEIN |
| CUSIP Number | 00037CMP2 | CUSIPNumber |
| Date Issued | 2008-01-29 | DateIssued |
| Issue Price | 93625000 | IssuePrice |
| Description Of Purpose | Construction of Acacia Creek | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Proceeds | 98177315 | TotalProceeds |
| Issuance Costs From Proceeds | 1141363 | IssuanceCostsFromProceeds |
| Working Capital Expenditures | 4737048 | WorkingCapitalExpenditures |
| Capital Expenditures | 92298904 | CapitalExpenditures |
| Year Of Subst Completion | 2010 | YearOfSubstCompletion |
| Current Refunding | 0 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Bond Counsel Routinely Engaged | 0 | BondCounselRoutinelyEngaged |
| Prcntge Prvt Business Use By Others | 0.00000 | PrcntgePrvtBusinessUseByOthers |
| Percentage Of Prvt Business Re UBI | 0.00000 | PercentageOfPrvtBusinessReUBI |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUse |
| Post Issuance Compliance Procdrs | 1 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 1 | Form8038TFiled |
| Variable Rate Issue | 1 | VariableRateIssue |
| Hedge Identified In Books And Recds | 1 | HedgeIdentifiedInBooksAndRecds |
Name Of Hedge Provider NameOfHedgeProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Morgan Stanley | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 10.200000000000 | TermOfHedge |
| Gross Proceeds Invested In GIC | 1 | GrossProceedsInvestedInGIC |
Name Of GIC Provider NameOfGICProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Pallas capital Corp | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of GIC | 2.000000000000 | TermOfGIC |
| Regulatory Safe Harbor Satisfied | 1 | RegulatorySafeHarborSatisfied |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Exception To Rebate | 0 | ExceptionToRebate |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 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. Compensation is set by this organization for the top management official. Compensation for the other officers is established by a related organization. | |
| Form 990, Part VI, Section C, line 19 | The audited financial statements, governing/organizing documents, and conflict of interest policy are available to the public at the Corporate Office. | |
| 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 | 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 VII, SECTION A, COLUMN B | JOHN F. LOWE'S TIME IS DIVIDED AS FOLLOWS: Acacia Creek UNION CITY 1 HRS Grand Lodge of Free and Accepted Masons of California 1 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 and Page 2, Part III | The mission of Acacia Creek Retirement Community is to provide a vibrant and secure environment for seniors in the Bay Area. Acacia Creek offers a comprehensive array of programs and services to promote healthy aging and compassionate care to residents, reflective of their changing needs. We are committed to providing value-based pricing and services. Acacia Creek reflects and responds to the changing and emerging retirement needs of today's seniors. We care for the whole person - mind, body and spirit - by offering a comprehensive array of recreational programs and supportive and health care services. Acacia Creek's value-based pricing preserves the assets of residents and supports the health of the Community. We partner with high-quality providers and researchers to ensure residents have access to the full complement of care they desire and deserve. Acacia Creek's innovative design promotes healthy aging in an environment of active living while offering residents security, comfort, and peace of mind. |
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 |
| Masonic Homes of California | |||||||||
| 34400 mission blvd | union city | CA | 94587 | 941156564 | Continuing Care and retirement activity | CA | 501(c)(3) | N/A | 7 |
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 | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 1 | 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 | 0 | 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 (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| Grand Lodge of Free and Accepted Masons of California | |
| N | 632469 |
| Grand Lodge of Free and Accepted Masons of California | |
| O | 168445 |
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