2011-06-16T16:17:53-05:00 2010-10-31 Moss Adams LLP 3121 W March Lane Suite 100 Stockton CA 95219 990 2009-11-01 204688615 Acacia Creek A Masonic Senior Living Community at Union City ACAC 5104296479 34400 Mission Blvd Union City CA 94587 TOM BOYER 5104296479 2011-06-15 1 Tracy Paglia 2099556100 2009 2016-02-24 21:20:13Z MICHAEL D NEBEN 34400 Mission Blvd Union City CA 94587 1105789 0 X www.acaciacreek.org X 2006 CA See Schedule O 9 8 52 8 0 0 0 1104378 1411 0 1105789 0 0 154166 1500025 0 0 679401 6952223 833567 8452248 -833567 -7346459 102208545 94776331 113988136 116451646 -11779591 -21675315 See Schedule O 0 0 7987716 1104378 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. 7987716 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 53 0 1 52 1 0 0 0 0 0 0 0 0 0 9 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X YOLANDA WASNIEWSKI 5104296491 1111 California Street San Francisco CA 94108 Larry l Adamson 3.00 X 0 0 0 Michael D Neben 3.00 X X 0 0 0 Mark N Gibson 3.00 X X 0 0 0 Ara Maloyan 3.00 X 0 0 0 Loyal L Stark 3.00 X 0 0 0 GLENN D WOODY 1.00 X X 0 0 0 JOHN F LOWE 1.00 X 0 0 0 ALLAN L CASALOU 6.40 X X 0 178768 16296 RICHARD O WRIGHT 3.00 X 0 0 0 THOMAS BOYER 8.80 X 0 198882 35477 LYDIA HERTZEL 40.00 X 55544 0 22484 55544 377650 74257 0 0 1 0 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 4 RESIDENT REVENUE 623990 1104378 1104378 1104378 1411 1411 1105789 1104378 0 1411 208716 61815 146901 930631 884595 46036 45317 43088 2229 233263 188308 44955 82098 68511 13587 37688 8935 28753 13252 2 13250 149419 116871 32548 14411 14397 14 141492 103532 37960 18346 16037 2309 242538 242523 15 10217 1207 9010 12084 12084 556 556 2672410 2672410 1852094 1852084 10 253705 253705 start up Marketing Expe 1374472 1303185 71287 resident care & service 137235 137235 licenses & dues 15030 357 14673 Miscellaneous 7274 6835 439 8452248 7987716 464532 0 31894 482294 29802517 3677432 20400 139078 92298904 1841777 67852796 90457127 4521338 0 102208545 94776331 7983021 865385 10760 93625000 93625000 12369355 21961261 113988136 116451646 X -11779591 -21675315 -11779591 -21675315 102208545 94776331 X 0 1 1 X 0 X 1104378 1104378 1104378 1104378 0 812631 812631 812631 812631 291747 1411 1411 1411 1411 1105789 1105789 X 0.00000 89188828 1423860 87764968 451382 65454 385928 2658694 352463 2306231 90457127 Note Payable - Related Party 7000000 INTERCOMPANY PAYABLES 3133234 ADVANCED DEPOSITS 3577432 INTEREST RATE SWAP 8250595 21961261 Part X: Description of Uncertain Tax Positions Under FIN 48: 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. X X X X 0 0 0 0 0 0 0 0 0 ALLAN L CASALOU 0 178768 0 0 0 0 0 10342 0 5954 0 195064 0 0 THOMAS BOYER 0 198882 0 0 0 0 0 16609 0 18868 0 234359 0 0 ABAG Finance Authority For Non Profit Corporation 943130123 00037CMP2 2008-01-29 93625000 Construction of Acacia Creek 0 0 98177315 1141363 4737048 92298904 2010 0 0 1 1 0 0 0 0 0 0.00000 0.00000 0.00000 1 1 1 1 Morgan Stanley 10.200000000000 1 Pallas capital Corp 2.000000000000 1 0 0 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 HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS Glenn D. Woody'S TIME IS DIVIDED AS FOLLOWS: MASONIC HOMES OF CALIFORNIA 1 HRS Acacia Creek UNION CITY 1 HRS CALIFORNIA MASONIC FOUNDATION 1 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 1 HRS Grand Lodge of Free and Accepted Masons of California 1 HRS FORM 990, PART VII, SECTION A, COLUMN B HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS ALLAN L. CASALOU'S TIME IS DIVIDED AS FOLLOWS: MASONIC HOMES OF CALIFORNIA 6.4 HRS Acacia Creek UNION CITY 6.4 HRS CALIFORNIA MASONIC FOUNDATION 4.8 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 6.4 HRS Grand Lodge of Free and Accepted Masons of California 9.6 HRS NOB HILL MASONIC CENTER 6.4 HRS FORM 990, PART VII, SECTION A, COLUMN B HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS THOMAS BOYER'S TIME IS DIVIDED AS FOLLOWS: MASONIC HOMES OF CALIFORNIA 22.8 HRS Acacia Creek UNION CITY 8.8 HRS CALIFORNIA MASONIC FOUNDATION 1.2 HRS CALIFORNIA MASONIC MEMORIAL TEMPLE 0.8 HRS Grand Lodge of Free and Accepted Masons of California 4.8 HRS NOB HILL MASONIC CENTER 1.6 HRS FORM 990, PART VII, SECTION A, COLUMN B HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS 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 FORM 990, PART XI, LINE 2C AUDIT COMMITTEE AND OVERSIGHT THERE HAVE BEEN NO CHANGES TO THIS PROCESS FROM PRIOR YEAR. 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. 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) 11b N/A California Masonic Foundation 1111 california st san francisco CA 94108 237013074 charitable foundation supporting educational and community-based programs CA 501(c)(3) 7 N/A Masonic Homes of California 34400 mission blvd union city CA 94587 941156564 Continuing Care and retirement activity CA 501(c)(3) 7 N/A nob hill masonic center inc 1111 california st san francisco CA 94108 611511651 Operation of Masonic Temple parking facility CA N/A C 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 Grand Lodge of Free and Accepted Masons of California N 632469 Grand Lodge of Free and Accepted Masons of California O 168445