Free & Accepted Masons Of California, 144 Phoenix Lodge in San Francisco, California (CA)

Free & Accepted Masons Of California, 144 Phoenix Lodge
Employer Identification Number (EIN)	940487793
Name of Organization	Free & Accepted Masons Of California
Secondary Name	144 Phoenix Lodge
In Care of Name	Daniel P Boyd
Address	2404 14th Ave, San Francisco, CA 94116-2521
Activities	Fraternity or sorority, Other services or benefits to members or employees, Sick, accident, death, or similar benefits
Subsection	Domestic Fraternal Societies and Associations
Ruling Date	11/1940
Deductibility	Contributions are deductible
Foundation	All organizations except 501(c)(3)
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$1,000,000 to $4,999,999
Income	$1,000,000 to $4,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$2,389,368
Amount of Income	$1,569,609
Form 990 Revenue Amount	$273,284

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	No	No
Is the organization required to complete Schedule B, Schedule of Contributors?	No	No
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	Yes	Yes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	No	No
Did the organization obtain separate, independent audited financial statements for the tax year?	No	No
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	Yes	Yes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	Yes	Yes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	No	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2010	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096	0	0	0	0
The number of Forms W-2G	0	0	0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?	No	No	No	No
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return	3	3	3	3
Did the organization file all required federal employment tax returns?	Yes	No	No	No
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No	No
Has it filed a Form 990-T for this year?	No	No	No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?	No	No	No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?	No	No	No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?	No	No	No	No
Did the organization file Form 8886-T?	No	No	No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?	No	No	No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?	No	No	No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?	No	No	No	No
Did the organization notify the donor of the value of the goods or services provided?	No	No	No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?	No	No	No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?	No	No	No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?	No	No	No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?	No	No	No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?	No	No	No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?	No	No	No	No
Did the sponsoring organization make any taxable distributions under section 4966?	No	No	No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?	No	No	No	No
Initiation fees and capital contributions	$0	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0	$0
Gross income from other sources	$0	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?	No	No	No	No
The amount of tax-exempt interest received or accrued during the year	$0	$0	$0	$0
Is the organization licensed to issue qualified health plans in more than one state?	No	No	No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans	$0	$0	$0	$0
The amount of reserves on hand	$0	$0	$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?	No	No	No	No
Has it filed a Form 720 to report these payments?	No	No	No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$13,200	$19,812
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$0	$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0

	2010	2011	2012	2013
Statement of Revenue
Total revenue	$101,491	$143,983	$123,994	$273,284
Contributions, Gifts, Grants and Other Similar Amounts	$0	$0	$0	$4,441
Program Service Revenue	$0	$0	$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$106,646	$92,657	$95,221	$79,243
Income from investment of tax-exempt bond proceeds	$0	$0	$0	$0
Royalties	$0	$0	$0	$0
Net rental income	$0	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$-5,155	$51,326	$28,773	$189,600
Gross amount from sales of assets other than inventory (Securities / Other)	$852,485 / $0	$797,999 / $0	$935,452 / $0	$1,485,925 / $0
Less: cost or other basis and sales expenses (Securities / Other)	$857,640 / $0	$746,673 / $0	$906,679 / $0	$1,296,325 / $0
Gain or (loss) (Securities / Other)	$-5,155 / $0	$51,326 / $0	$28,773 / $0	$189,600 / $0
Net income/loss from fundraising events	$0	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0	$0
Miscellaneous Revenue	$0	$0	$0	$0

	2010	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$158,229	$151,643	$158,529	$199,902
Grants and other assistance to domestic organizations and domestic governments	$10,410	$11,008	$16,295	$31,085
Grants and other assistance to domestic individuals	$21,000	$6,600	$16,600	$24,775
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals	$0	$0	$0	$0
Benefits paid to or for members	$0	$0	$0	$0
Compensation of current officers, directors, trustees, and key employees	$13,200	$13,200	$13,200	$19,812
Compensation not included above, to disqualified persons	$0	$0	$0	$0
Other salaries and wages	$0	$0	$0	$0
Pension plan accruals and contributions	$0	$0	$0	$0
Other employee benefits	$0	$0	$0	$0
Payroll taxes	$1,327	$1,544	$1,521	$1,997
Fees for services (non-employees)
Management	$0	$0	$0	$0
Legal	$0	$0	$0	$0
Accounting	$450	$3,448	$525	$10,545
Lobbying	$0	$0	$0	$0
Professional fundraising services	$0	$0	$0	$0
Investment management fees	$24,803	$26,947	$26,429	$24,526
Other	$0	$0	$0	$0
Advertising and promotion	$863	$0	$5,008	$0
Office expenses	$2,363	$3,725	$0	$2,519
Information technology	$0	$0	$0	$0
Royalties	$0	$0	$15,380	$0
Occupancy	$13,920	$12,760	$0	$17,670
Travel	$0	$0	$0	$0
Payments of travel or entertainment expenses for any federal, state, or local public officials	$0	$0	$15,670	$0
Conferences, conventions, and meetings	$17,906	$24,309	$0	$22,785
Interest	$0	$1,312	$8,535	$0
Payments to affiliates	$8,398	$8,578	$0	$8,401
Depreciation, depletion, and amortization	$0	$0	$0	$0
Insurance	$0	$0	$0	$0
Other expenses	$20,644	$15,284	$15,847	$15,074
Other expenses	$9,295	$8,954	$9,361	$8,965
Other expenses	$8,103	$3,672	$2,856	$4,555
Other expenses	$1,189	$1,858	$2,367	$1,634
Other expenses	$1,106	$8,444	$8,935	$5,559

	2010	2011	2012	2013
Balance Sheet
Total assets	$2,366,323	$2,358,659	$2,324,125	$2,389,368
Cash - non-interest-bearing	$5,612	$11,486	$15,525	$18,714
Savings and temporary cash investments	$134,289	$142,378	$139,652	$502,845
Pledges and grants receivable, net	$0	$0	$0	$0
Accounts receivable, net	$0	$0	$0	$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees	$0	$0	$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations	$0	$0	$0	$0
Notes and loans receivable, net	$0	$0	$0	$0
Inventories for sale or use	$0	$0	$0	$0
Prepaid expenses and deferred charges	$0	$0	$0	$0
Land, buildings, and equipment: cost or other basis	$18,267	$18,267	$18,267	$18,627
Investments - publicly traded securities	$2,208,155	$2,186,528	$2,150,681	$1,849,182
Investments - other securities	$0	$0	$0	$0
Investments - program-related	$0	$0	$0	$0
Intangible assets	$0	$0	$0	$0
Other assets	$0	$0	$0	$0
Total liabilities	$595	$591	$592	$985
Accounts payable and accrued expenses	$0	$0	$0	$0
Grants payable	$0	$0	$0	$0
Deferred revenue	$0	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0
Escrow or custodial account liability	$0	$0	$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons	$0	$0	$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)	$595	$591	$592	$985
Total net assets or fund balances	$2,365,728	$2,358,068	$2,323,533	$2,388,383
Unrestricted net assets	$0	$0	$0	$0
Temporarily restricted net assets	$0	$0	$0	$0
Permanently restricted net assets	$0	$0	$0	$0
Capital stock or trust principal, or current funds	$2,365,728	$2,358,068	$2,323,533	$2,388,383
Paid-in or capital surplus, or land, building, or equipment fund	$0	$0	$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	Not provided
Number of organizations supported	0
Sum of amounts of support	$0

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Id	Name	Address	State	Established	Total Income
Other organizations in California
1	Free & Accepted Masons Of California, 10 San Jose Lodge	34400 Mission Blvd A-1210, Union City, CA 94587-3604	CA	1940-11	$2,581,960
2	Free & Accepted Masons Of California	PO BOX 4153, Fullerton, CA 92834	CA	1940-11	$84,629
3	Free & Accepted Masons Of California	Po Box 408, Oroville, CA 95965	CA	1940-11	$0
4	Free & Accepted Masons Of California	4017 Tyler Ave, El Monte, CA 91731	CA	1940-11	$22,141
5	Free & Accepted Masons Of California, F&am Six Rivers Lodge No 106	251 Bayside Rd, Arcata, CA 95521	CA	1940-11	$62,504
6	Free & Accepted Masons Of California	1110 W East Ave, Chico, CA 95926	CA	1940-11	$42,937
7	Free & Accepted Masons Of California, 12 Yount Lodge	2742 Cypress St, Napa, CA 94558-5806	CA	1940-11	$245,888
8	Free & Accepted Masons Of California, Sotoyome-Curtis Lodge No 123 F&am	Po Box 187, Healdsburg, CA 95448	CA	1940-11	$305,551
9	Nevada Lodge 13 Free And Accepted Masons	108 1/2 North Pine Street, Nevada City, CA 95959	CA	1940-11	$280,573
10	Free & Accepted Masons Of California, 131 Woodbridge Masonic Lodge	PO BOX 453, Woodbridge, CA 95258-0453	CA	1940-11	$464,796
11	Free & Accepted Masons Of California, 144 Phoenix Lodge	2404 14th Ave, San Francisco, CA 94116-2521	CA	1940-11	$1,569,609
12	Free & Accepted Masons Of California, 146 Ridgewood Masonic Lodge	PO BOX 952, Ukiah, CA 95482-0952	CA	1940-11	$319,322
13	Free & Accepted Masons Of California, 147 Eel River Empire	PO BOX 51, Fortuna, CA 95540-0051	CA	1940-11	$571,228
14	Free & Accepted Masons Of California	956 1/2 Lincoln Way, Auburn, CA 95603	CA	1940-11	$0
15	Free & Accepted Masons Of California	PO BOX 407, Sierra City, CA 96125	CA	2014-12	$0
16	Alameda Lodge 167 F & Am, Alameda Lodge No 167 F&am	37419 Fremont Blvd, Fremont, CA 94536	CA	1940-11	$0
17	Free & Accepted Masons Of California, 168 Peninsula	10 Birch St Apt 207, Redwood City, CA 94062-1444	CA	1940-11	$65,132
18	Free & Accepted Masons Of California, F&am Elk Grove Lodge No 173	PO BOX 636, Elk Grove, CA 95759	CA	1940-11	$23,681
19	Free & Accepted Masons Of California, 178 San Bernardino Lodge	PO BOX 9958, Sn Bernrdno, CA 92427-0958	CA	1940-11	$40,463
20	Free & Accepted Masons Of California, 180 Petaluma Hamilton	PO BOX 727, Petaluma, CA 94953-0727	CA	1940-11	$6,798

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Central	Free & Accepted Masons Of California	4017 Tyler Ave, El Monte, CA 91731-2039	CA	1940-11	$15,068,321
Subordinate	Free & Accepted Masons Of California, 10 San Jose Lodge	34400 Mission Blvd A-1210, Union City, CA 94587-3604	CA	1940-11	$2,581,960
Subordinate	Free & Accepted Masons Of California, 144 Phoenix Lodge	2404 14th Ave, San Francisco, CA 94116-2521	CA	1940-11	$1,569,609
Subordinate	Free & Accepted Masons Of California, 210 Friendship Lodge	2500 Masonic Dr, San Jose, CA 95125-2019	CA	1940-11	$1,118,385
Subordinate	Free & Accepted Masons Of California	Po Box 2193, Gilroy, CA 95021-2193	CA	1940-11	$1,047,487
Subordinate	Free & Accepted Masons Of California, F&am San Francisco Lodge No 120	855 Brotherhood Way, San Francisco, CA 94132-2903	CA	1940-11	$839,349
Subordinate	Free & Accepted Masons Of California, 20 Washington Lodge	1123 J St, Sacramento, CA 95814-2809	CA	1940-11	$793,063
Subordinate	Free & Accepted Masons Of California, 243 Acacia Masonic Lodge	PO BOX 136, Mount Eden, CA 94557-0136	CA	1940-11	$707,082
Subordinate	Free & Accepted Masons Of California, 247 Fresno Lodge	3444 East Shields Ave, Fresno, CA 93726-6919	CA	1940-11	$682,151
Subordinate	Free & Accepted Masons Of California, 338 San Jacinto	PO BOX 504, San Jacinto, CA 92581-0504	CA	1940-11	$588,264
Subordinate	Free & Accepted Masons Of California, 215 Island City Lodge	2312 Alameda Ave, Alameda, CA 94501-4503	CA	1940-11	$585,139
Subordinate	Free & Accepted Masons Of California, 147 Eel River Empire	PO BOX 51, Fortuna, CA 95540-0051	CA	1940-11	$571,228
Subordinate	Free & Accepted Masons Of California, 370 Columbia Brotherhood Lodge	1084 Wildwood Ave, Daly City, CA 94015-3559	CA	1940-11	$567,131
Subordinate	Free & Accepted Masons Of California, 61 Live Oak Lodge	3903 Broadway, Oakland, CA 94611-5674	CA	1940-11	$486,420
Subordinate	Free & Accepted Masons Of California, 131 Woodbridge Masonic Lodge	PO BOX 453, Woodbridge, CA 95258-0453	CA	1940-11	$464,796
Subordinate	Free & Accepted Masons Of California, 202 Wisdom Lodge	PO BOX 8269, Porter Ranch, CA 91327-8269	CA	1940-11	$450,889
Subordinate	Free & Accepted Masons Of California, 753 Beach Cities	1535 Artesia Blvd, Manhattan Bch, CA 90266-7101	CA	1940-11	$441,610
Subordinate	Free & Accepted Masons Of California, 368 Glendale Lodge	244 N Maryland Ave, Glendale, CA 91206-4236	CA	1940-11	$425,600
Subordinate	Free & Accepted Masons Of California, 84 Vesper Lodge	PO BOX 768, Red Bluff, CA 96080-0768	CA	1940-11	$366,106
Subordinate	Free & Accepted Masons Of California, 93 Napa Valley Lodge	PO BOX 243, Saint Helena, CA 94574-0243	CA	1940-11	$346,281

Number of affiliated organizations

California

364

Total

364

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