Form 990 for tax year 2022
Filed by FREE & ACCEPTED MASONS OF CALIFORNIA.
Totals
- Total revenue
- $4,132,073
- Total expenses
- $4,959,738
- Contributions and grants received
- $483,900
- Grants paid
- $58,153
- Program service revenue
- $2,884,510
- Investment income
- $504,425
- Other revenue
- $259,238
- Total assets, end of year
- $42,465,492
- Total liabilities, end of year
- $28,680,170
- Net assets or fund balances, end of year
- $13,785,322
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- not reported
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1d · Related organizations
$185,712
-
1f · All other contributions, gifts and grants
$298,188
-
2a · Program service revenue: MEMBERSHIP DUES
total $2,205,924 · related or exempt $2,205,924
-
2b · Program service revenue: WARDEN'S RETREAT
total $296,370 · related or exempt $296,370
-
2c · Program service revenue: AC RECEIPTS
total $211,976 · related or exempt $211,976
-
2d · Program service revenue: LEADERSHIP DEVELOPMENT
total $133,880 · related or exempt $133,880
-
2e · Program service revenue: APPLICATION FEES
total $36,360 · related or exempt $36,360
-
3 · Investment income
total $664,894 · unrelated business $10,152 · excluded $654,742
-
7a · Gross sales of assets other than inventory
securities $7,497,594
-
7b · Less cost or other basis and sales expenses
securities $7,658,063
-
7c · Gain or loss
securities -$160,469
-
7d · Net gain or loss
total -$160,469 · excluded -$160,469
-
10a · Gross sales of inventory
$12
-
10b · Cost of goods sold
$0
-
10c · Net income from sales of inventory
total $12 · related or exempt $12
-
11a · Other revenue: REIMB TO MANAGE INVESTMENTS
total $224,337 · excluded $224,337
-
11b · Other revenue: TAX PREP FEES FROM HALL ASSOCIATI
total $21,000 · excluded $21,000
-
11d · All other revenue
total $13,889 · excluded $13,889
-
11e · Other revenue, total
$259,226
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $58,153
-
5 · Compensation of officers, directors and key employees
total $242,395
-
7 · Other salaries and wages
total $1,246,201
-
8 · Pension plan contributions
total $84,560
-
9 · Other employee benefits
total $127,791
-
10 · Payroll taxes
total $131,986
-
11b · Fees: legal
total $8,559
-
11c · Fees: accounting
total $35,530
-
11f · Fees: investment management
total $51,766
-
11g · Fees: other
total $422,390
-
12 · Advertising and promotion
total $187,991
-
13 · Office expenses
total $121,028
-
14 · Information technology
total $68,958
-
16 · Occupancy
total $27,117
-
17 · Travel
total $64,581
-
19 · Conferences, conventions and meetings
total $825,604
-
22 · Depreciation, depletion and amortization
total $19,573
-
23 · Insurance
total $83,703
-
24a · Other expenses: SUPPORT AND DEVELOPMENT
total $753,564
-
24b · Other expenses: OFFICER & INSPECTOR EXP
total $385,455
-
24c · Other expenses: REGALIA
total $7,988
-
24d · Other expenses: DUES, LICENSES, PERMITS
total $4,845
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $653,704 · end of year $822,125
-
2 · Savings and temporary cash investments
beginning of year $2,085,864 · end of year $2,348,562
-
4 · Accounts receivable
beginning of year $194,307 · end of year $201,274
-
7 · Other notes and loans receivable
beginning of year $665,115 · end of year $665,115
-
9 · Prepaid expenses and deferred charges
beginning of year $1,892,001 · end of year $1,218,873
-
10a · Land, buildings and equipment: cost or other basis
$2,931,332
-
10b · Land, buildings and equipment: accumulated depreciation
$2,678,726
-
10c · Land, buildings and equipment, net
beginning of year $210,563 · end of year $252,606
-
11 · Investments: publicly traded securities
beginning of year $32,741,804 · end of year $34,834,600
-
12 · Investments: other securities
beginning of year $1,525,294 · end of year $1,525,399
-
15 · Other assets
beginning of year $409,584 · end of year $596,938
-
17 · Accounts payable and accrued expenses
beginning of year $1,876,973 · end of year $3,106,049
-
19 · Deferred revenue
beginning of year $2,112,897 · end of year $2,155,365
-
24 · Unsecured notes and loans payable
beginning of year $1,657,157 · end of year $0
-
25 · Other liabilities
beginning of year $20,796,619 · end of year $23,418,756
-
27 · Net assets without donor restrictions
beginning of year $13,752,120 · end of year $13,622,980
-
28 · Net assets with donor restrictions
beginning of year $182,470 · end of year $162,342
Mission and programs · 2022
Mission
A MAN WHO STRIVES TO IMPROVE HIMSELF CAN ALSO IMPROVE HIS COMMUNITY AND THE WORLD AT LARGE. THIS IS THE MISSION OF THE MASONS OF CALIFORNIA. THROUGH MASONIC PRINCIPLES AND TRADITION, WE FOSTER PERSONAL GROWTH AND IMPROVE THE LIVES OF OTHERS. THE MASONS OF CALIFORNIA IS A RELEVANT AND RESPECTED ORGANIZATION - BOTH INSIDE AND OUTSIDE OF THE FRATERNITY. WE MAKE A PROFOUND DIFFERENCE IN THE LIVES OF OUR MEMBERS AND IN CALIFORNIA COMMUNITIES. WE ARE ENGAGED IN THE WORLDWIDE PRINCIPLES AND FELLOWSHIP OF FREEMASONRY.
Activities or mission (Part I)
THE MISSION OF THE MASONS OF CA IS TO FOSTER PERSONAL GROWTH AND IMPROVE THE LIVES OF OTHERS.
-
CURRENTLY, THERE ARE MORE THAN 320 LODGES THROUGHOUT CALIFORNIA WITH MORE THAN 35,000 MEMBERS. THE GRAND LODGE PROVIDES PROGRAMS, EDUCATION, TRAINING AND SUPPORT SERVICES TO THE LODGES, THEIR OFFICERS AND INDIVIDUAL MASONS. THESE SERVICES INCLUDE INSURANCE COVERAGE FOR LODGES, CERTIFICATION PROGRAMS FOR LODGE OFFICERS, MASONIC EDUCATION FOR MEMBERS, AND NUMEROUS OTHER SERVICES AND EDUCATION OPPORTUNITIES. THE GRAND LODGE ALSO PROVIDES DIRECT MONETARY SUPPORT IN THE FORM OF GRANTS TO AFFILIATED YOUTH ORGANIZATIONS, INCLUDING DEMOLAY, JOB'S DAUGHTERS AND RAINBOW GIRLS AND TO OTHER MASONIC ORGANIZATIONS AND INDIVIDUAL MASONS IN TIME OF NEED. FINALLY, THE GRAND LODGE PROVIDES SUPPORT, EDUCATION, AND ADMINISTRATIVE SERVICES TO ITS RELATED ENTITIES.
As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Allan L CasalouALLAN L CASALOU
GRAND SECRETARY
- Total calculated
- $389,855
- From this org
- $342,507
- From related orgs
- $0
- Other
- $47,348
- Hours/week
- 6.27 + 33.73 related
Schedule J breakdown matched by us
- Base
- $342,507
- Bonus
- $0
- Other
- $0
- Deferred
- $23,950
- Nontaxable benefits
- $23,398
- Filer's total
- $389,855
-
Andrew D CameronANDREW D CAMERON
GENERAL COUNSEL
- Total calculated
- $317,289
- From this org
- $260,702
- From related orgs
- $0
- Other
- $56,587
- Hours/week
- 3.57 + 36.43 related
Schedule J breakdown matched by us
- Base
- $260,702
- Bonus
- $0
- Other
- $0
- Deferred
- $21,609
- Nontaxable benefits
- $34,978
- Filer's total
- $317,289
-
Thomas J BoyerTHOMAS J BOYER
CHIEF FINANCIAL OFFICER (THRU 6/22)
- Total calculated
- $276,407
- From this org
- $235,468
- From related orgs
- $0
- Other
- $40,939
- Hours/week
- 14.3 + 25.7 related
Schedule J breakdown matched by us
- Base
- $216,960
- Bonus
- $0
- Other
- $18,508
- Deferred
- $23,390
- Nontaxable benefits
- $17,549
- Filer's total
- $276,407
-
Christopher SmithCHRISTOPHER SMITH
CHIEF TECHNOLOGY OFFICER
- Total calculated
- $257,705
- From this org
- $218,532
- From related orgs
- $0
- Other
- $39,173
- Hours/week
- 2.14 + 37.89 related
Schedule J breakdown matched by us
- Base
- $218,532
- Bonus
- $0
- Other
- $0
- Deferred
- $15,775
- Nontaxable benefits
- $23,398
- Filer's total
- $257,705
-
Khalil SweidyKHALIL SWEIDY
DIRECTOR OF FINANCIAL PLANNING
- Total calculated
- $252,096
- From this org
- $227,182
- From related orgs
- $0
- Other
- $24,914
- Hours/week
- 14.3 + 25.7 related
Schedule J breakdown matched by us
- Base
- $227,182
- Bonus
- $0
- Other
- $0
- Deferred
- $14,650
- Nontaxable benefits
- $10,264
- Filer's total
- $252,096
-
Andrew R UehlingANDREW R UEHLING
CHIEF HR OFFICER
- Total calculated
- $242,692
- From this org
- $216,481
- From related orgs
- $0
- Other
- $26,211
- Hours/week
- 2.24 + 37.76 related
Schedule J breakdown matched by us
- Base
- $216,481
- Bonus
- $0
- Other
- $0
- Deferred
- $15,947
- Nontaxable benefits
- $10,264
- Filer's total
- $242,692
-
Emily LimonEMILY LIMON
CHIEF COMMUNICATIONS OFFICER
- Total calculated
- $242,345
- From this org
- $202,864
- From related orgs
- $0
- Other
- $39,481
- Hours/week
- 10 + 30 related
Schedule J breakdown matched by us
- Base
- $202,864
- Bonus
- $0
- Other
- $0
- Deferred
- $14,624
- Nontaxable benefits
- $24,857
- Filer's total
- $242,345
-
Maribel PasamicMARIBEL PASAMIC
CONTROLLER/VP FINANCE
- Total calculated
- $240,452
- From this org
- $200,047
- From related orgs
- $0
- Other
- $40,405
- Hours/week
- 14.3 + 25.7 related
Schedule J breakdown matched by us
- Base
- $200,047
- Bonus
- $0
- Other
- $0
- Deferred
- $14,803
- Nontaxable benefits
- $25,602
- Filer's total
- $240,452
-
Alan DaviesALAN DAVIES
SENIOR IT DIRECTOR
- Total calculated
- $199,384
- From this org
- $177,459
- From related orgs
- $0
- Other
- $21,925
- Hours/week
- 2.14 + 37.89 related
Schedule J breakdown matched by us
- Base
- $177,459
- Bonus
- $0
- Other
- $0
- Deferred
- $14,038
- Nontaxable benefits
- $7,887
- Filer's total
- $199,384
-
Carol R HunterCAROL R HUNTER
CHIEF FINANCIAL OFFICER
- Total calculated
- $174,285
- From this org
- $164,195
- From related orgs
- $0
- Other
- $10,090
- Hours/week
- 14.3 + 25.7 related
Schedule J breakdown matched by us
- Base
- $164,195
- Bonus
- $0
- Other
- $0
- Deferred
- $5,813
- Nontaxable benefits
- $4,277
- Filer's total
- $174,285
-
Jordan Yelinek - Dir Of MemberJORDAN YELINEK - DIR OF MEMBER
SERVICES AND LODGE DEVELOP
- Total calculated
- $171,405
- From this org
- $147,063
- From related orgs
- $0
- Other
- $24,342
- Hours/week
- 22 + 17.99 related
Schedule J breakdown matched by us
- Base
- $147,063
- Bonus
- $0
- Other
- $0
- Deferred
- $10,282
- Nontaxable benefits
- $14,060
- Filer's total
- $171,405
-
Randall L BrillRANDALL L BRILL
GRAND MASTER
- Total calculated
- $0
- Hours/week
- 1
-
G Sean MetrokaG SEAN METROKA
DEPUTY GRAND MASTER
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
Arthur L Salazar JrARTHUR L SALAZAR JR
SENIOR GRAND WARDEN
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
Garrett S ChanGARRETT S CHAN
JUNIOR GRAND WARDEN (THRU 10/23)
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
Ara MaloyanARA MALOYAN
JUNIOR GRAND WARDEN (EFF. 10/23)
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Charles P CrossCHARLES P CROSS
GRAND TREASURER
- Total calculated
- $0
- Hours/week
- 1 + 5 related
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Compensation committee
- 3 · Independent compensation consultant
- 3 · Form 990 of other organizations
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
GENERAL SUPPORT
-
BUILDING OPERATION AND MAINTENANCE
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
501(C)(3) · CONTINUING CARE AND RETIREMENT ACTIVITY · CA · controlled entity
Directly controlled by GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA
-
CALIFORNIA MASONIC MEMORIAL TEMPLE
501(C)(3) · SUPPORTING ORGANIZATION · CA · controlled entity
Directly controlled by GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA
-
501(C)(3) · A CHARITABLE FOUNDATION SUPPORTING EDUCATIONAL AND COMMUNITY-BASED PROGRAMS · CA · controlled entity
Directly controlled by GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA
-
ACACIA CREEK A MASONIC SENIOR LIVING COMMUNITY AT UNION CITY
501(C)(3) · CONTINUING CARE AND RETIREMENT ACTIVITY · CA · controlled entity
Directly controlled by MASONIC HOMES OF CALIFORNIA
-
THE BENICIA MASONIC TEMPLE ASSOCIATION
501(C)(2) · HALL ASSOCIATION · CA · controlled entity
Directly controlled by GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA
-
PLUMAS MASONIC BUILDING ASSOCIATION
501(C)(2) · HALL ASSOCIATION · CA · controlled entity
Directly controlled by GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA
-
MONROVIA MASONIC BUILDING CORPORATION
501(C)(2) · HALL ASSOCIATION · CA · controlled entity
Directly controlled by GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA
-
RIVERSIDE MASONIC BUILDING ASSOCIATION
501(C)(2) · HALL ASSOCIATION · CA · controlled entity
Directly controlled by GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA
-
POMONA VALLEY MASONIC TEMPLE ASSOCIATON
501(C)(2) · HALL ASSOCIATION · CA · controlled entity
Directly controlled by GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
NOB HILL MASONIC CENTER INC
C · OPERATION OF MASONIC TEMPLE PARKING FACILITY · CA · 100% owned · share of income $3,809,000 · share of assets $2,081,256 · controlled entity
Directly controlled by GRAND LODGE OF THE FREE & ACCEPTED MASONS OF CALIFORNIA
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 19 August 2024
- IRS schema version
- 2022v5.0
- Source object
- 202422349349300042
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