2024-08-21T09:54:18-05:00 2023-10-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2022-11-01 204688615 ACACIA CREEK A MASONIC SENIOR LIVING COMMUNITY AT UNION CITY ACAC 5104296479 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 CAROL HUNTER CFO 4157767000 2024-08-15 1 1 TRACY S PAGLIA P00366884 4159561500 2024-08-15 2022 2024-08-08 14:25:15Z CHARLES MAJOR 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 21371879 0 X WWW.ACACIACREEK.ORG X 2006 CA ACACIA CREEK ENRICHES THE INDEPENDENCE, WELL-BEING AND SECURITY OF OUR RESIDENTS THROUGH EXCEPTIONAL SERVICES AND EXCELLENT CARE BASED ON MASONIC VALUES. ACACIA CREEK INSPIRES RESIDENTS TO LIVE AN ACTIVE, MEANINGFUL LIFE FULFILLING THEIR DREAMS. 10 10 112 12 0 0 0 3839539 8097686 7589181 1375439 350812 0 0 9473125 11779532 0 0 0 0 5438411 5389274 0 0 0 7546669 10459061 12985080 15848335 -3511955 -4068803 80273874 81515656 147468480 152566139 -67194606 -71050483 ACACIA CREEK ENRICHES THE INDEPENDENCE, WELL-BEING AND SECURITY OF OUR RESIDENTS THROUGH EXCEPTIONAL SERVICES AND EXCELLENT CARE BASED ON MASONIC VALUES. 0 0 14262380 0 7589181 OPERATION OF CONTINUING CARE RETIREMENT COMMUNITY (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. 14262380 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 0 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 15 0 1 112 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X JUN APRUEBO 4152929155 1111 CALIFORNIA STREET SAN FRANCISCO CA 94108 JEFFREY M SCHIMSKY CHAIRMAN OF THE BOARD 1.00 0.00 X X 0 0 0 KENDALL R MILLS DIRECTOR 1.00 0.00 X 0 0 0 DAVID M ANDERSON DIRECTOR 1.00 0.00 X 0 0 0 MARTY M CUSING DIRECTOR 1.00 0.00 X 0 0 0 SOPHIE HUDNUT DIRECTOR 1.00 0.00 X 0 0 0 ROBERT PAUL CRUMMEY DIRECTOR 1.00 0.00 X 0 0 0 NARBEH BAGDASARIAN DIRECTOR 1.00 0.00 X 0 0 0 STEPHAN P DOOMANIS DIRECTOR 1.00 0.00 X 0 0 0 G SEAN METROKA DIRECTOR 1.00 2.00 X 0 0 0 PETER A ACKERET DIRECTOR 1.00 0.00 X 0 0 0 ALLAN L CASALOU SECRETARY 2.70 37.30 X 0 342507 47348 ANDREW D CAMERON GENERAL COUNSEL 2.60 37.40 X 0 260702 56587 CHARLES W MAJOR PRESIDENT 40.00 0.00 X 274327 0 32857 MARTIN HERTER THRU 1222 VICE PRESIDENT 40.00 0.00 X 181901 0 26881 CAROL R HUNTER CHIEF FINANCIAL OFFICER 3.00 37.00 X 0 164195 10090 CHARLES P CROSS TREASURER 1.00 5.00 X 0 0 0 THOMAS J BOYER THRU 0622 CHIEF FINANCIAL OFFICER 3.00 37.00 X 0 235468 40939 456228 1002872 214702 2 0 1 0 0 3839539 3839539 RESIDENT REVENUE 623990 7589181 7589181 7589181 200966 200966 9742193 9592347 149846 149846 149846 11779532 7589181 0 350812 432663 360296 72367 3551231 2911467 639764 229575 185094 44481 895500 780344 115156 280305 230796 49509 13635 13635 24321 24321 65689 65689 332816 231625 101191 16238 16238 564059 538102 25957 62626 1875 60751 1010914 996145 14769 23084 8058 15026 3216518 3216518 2718294 2709764 8530 576472 576472 RESIDENT CARE & SERVICE 1053824 1053824 UNAMORTIZED BOND WRITE 413622 413622 MARKETING EXPENSES 295381 295381 LICENSES AND DUES 40344 40212 132 31224 22762 8462 15848335 14262380 1585955 0 1263980 697737 541794 528837 65274 0 4486405 548814 98948551 37414047 63541826 61534504 8156737 13766001 2217858 4439763 80273874 81515656 873059 792799 50074574 61155092 84380250 76631816 12140597 13986432 147468480 152566139 X -67194606 -71050483 -67194606 -71050483 80273874 81515656 -4068803 212926 0 X 0 1 X 1 0 X 3839539 3839539 9087042 9216728 8416049 8097686 7589181 42406686 9087042 9216728 8416049 8097686 11428720 46246225 0 0 0 46246225 251165 195875 360218 251690 200966 1259914 251165 195875 360218 251690 200966 1259914 9338207 9412603 8776267 8349376 11629686 47506139 0.97350 0.97100 0.02650 0.02900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 94049965 33365898 60684067 1904850 1350057 554793 2993736 2698092 295644 61534504 PRIVATE MARKETS 2211678 C HEDGE FUND OF FUNDS 1362096 C GLOBAL MACRO 606758 C UBS REIT 242103 C CREDIT LONG/SHORT 17128 C 4439763 NOTE PAYABLE - RELATED PARTY 10000000 INTERCOMPANY PAYABLES 3457595 ADVANCED DEPOSITS 528837 13986432 X X X 0 0 0 0 0 0 0 0 0 ALLAN L CASALOU SECRETARY 0 342507 0 0 0 0 0 23950 0 23398 0 389855 0 0 ANDREW D CAMERON GENERAL COUNSEL 0 260702 0 0 0 0 0 21609 0 34978 0 317289 0 0 CHARLES W MAJOR PRESIDENT 274327 0 0 0 0 0 18797 0 14060 0 307184 0 0 0 THOMAS J BOYER THRU 0622 CHIEF FINANCIAL OFFICER 0 216960 0 0 0 18508 0 23390 0 17549 0 276407 0 0 MARTIN HERTER THRU 1222 VICE PRESIDENT 181901 0 0 0 0 0 16617 0 10264 0 208782 0 0 0 CAROL R HUNTER CHIEF FINANCIAL OFFICER 0 164195 0 0 0 0 0 5813 0 4277 0 174285 0 0 A CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 000000000 2023-05-01 76962410 REFUNDING 2013 ISSUE 0 0 0 A 76962410 76962410 2023 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 0 A 1 SCHEDULE K, PART IV, LINE 2C NOT APPLICABLE. NO ARBITRAGE RELATED TO CURRENT ISSUE. SCHEDULE K, PART V NOT APPLICABLE - CURRENT 2023 BOND ISSUE DID NOT INVOLVE A GIC NOR WAS THERE ANY APPLICABLE ARBITRAGE. PROCEEDS OF THE ISSUE WERE USED IMMEDIATELY UPON FUNDING TO RETIRE THE ACACIA CREEK VARIABLE RATE REVENUE BONDS, 2013A ISSUED ON OCTOBER 29, 2013. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE MEMBER, MASONIC HOMES OF CALIFORNIA, A SECTION 501(C)(3) CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE DIRECTORS OF THIS ORGANIZATION, EXCEPT FOR TWO RESIDENT DIRECTORS, SHALL BE ELECTED BY THE MEMBER AT THE ANNUAL MEETING OF THE MEMBER. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBER'S APPROVAL SHALL BE REQUIRED BEFORE THIS ORGANIZATION MAY TAKE ANY OF THE FOLLOWING ACTIONS: ADOPT OR AMEND THE ARTICLES OF INCORPORATION OR BYLAWS OF THE ORGANIZATION ADOPT OR MATERIALLY REVISE THE ANNUAL BUDGET OR LONG RANGE PLAN ADOPT OR REVISE THE ORGANIZATION'S MISSION STATEMENT INCUR ANY DEBT OR ENTER INTO ANY CONTRACT NOT CONTEMPLATED BY THE ANNUAL BUDGET, IF THE DOLLAR AMOUNT EXCEEDS A SUM SPECIFIED BY THE MEMBER, FROM TIME TO TIME, BY RESOLUTION. CREATE A TAXABLE OR TAX-EXEMPT SUBSIDIARY ACQUIRE A CONTROLLING INTEREST IN ANOTHER ENTITY APPOINT OUTSIDE AUDITORS MERGE, DISSOLVE, OR TRANSFER ALL OR SUBSTANTIALLY ALL OF THE ORGANIZATION'S ASSETS. FORM 990, PART VI, SECTION B, LINE 11B THE ACCOUNTING/TREASURY MANAGER PREPARES THE FORM 990 SUPPORTING SCHEDULES/DATA, THEN THE CONTROLLER REVIEWS THE SCHEDULES/DATA AND SUBMITS TO THE TAX CONSULTANT FOR PREPARATION OF THE FORM 990. THE TAX CONSULTANT SUBMITS THE COMPLETED 990 TO THE CONTROLLER AND CFO FOR REVIEW AND APPROVAL. THE CFO AND TAX CONSULTANT PRESENT 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 FOR REVIEW AND FINAL APPROVAL. ONCE APPROVED, THE CFO SIGNS THE E-SIGN FORM AND MOSS ADAMS E-FILES THE RETURNS. 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 GRAND LODGE EXECUTIVE COMMITTEE HEADED BY THE GRAND MASTER. 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. 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 0 CALIFORNIA MASONIC MEMORIAL TEMPLE 1111 CALIFORNIA ST SAN FRANCISCO CA 94108 941266937 SUPPORTING ORGANIZATION CA 501(C)(3) 11-II GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA 0 CALIFORNIA MASONIC FOUNDATION 1111 CALIFORNIA ST SAN FRANCISCO CA 94108 237013074 CHARITABLE FOUNDATION SUPPORTING EDUCATIONAL AND COMMUNITY-BASED PROGRAMS CA 501(C)(3) 7 GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA 0 MASONIC HOMES OF CALIFORNIA 34400 MISSION BLVD UNION CITY CA 94587 941156564 CONTINUING CARE AND RETIREMENT ACTIVITY CA 501(C)(3) 7 GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA 0 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 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 1 GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA O 911936 BOOK/ACTUAL VALUE GRAND LODGE OF FREE AND ACCEPTED MASONS OF CALIFORNIA P 212780 BOOK/ACTUAL VALUE