2024-07-17T14:33:50-05:00 2023-09-30 390758449 WIPFLI LLP 170 N RADNOR-CHESTER RD SUITE 200 RADNOR PA 19087 990 2022-10-01 521519167 ENDOWMENT FUND OF THE GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR ENDO 7149862380 16960 BASTANCHURY ROAD SUITE C YORBA LINDA CA 92886 TAMMY KINZY GRAND SECRETARY 7149862380 2024-05-24 1 TAMMY KINZY 999009999 0 SOLOMON MARDAKHAEV P01806552 6105653930 2024-05-24 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z TAMMY KINZY 16960 BASTANCHURY ROAD SUITE C YORBA LINDA CA 92886 34687383 0 X WWW.OESCAL.ORG X 1933 CA TO RECEIVE GIFTS, BEQUESTS AND CONTRIBUTIONS FOR THE PURPOSE OF CONTINUED SUPPORT OF THE EASTERN STAR HOMES OF CALIFORNIA. 8 8 0 8 0 0 849302 293337 0 0 891896 5142577 0 284 1741198 5436198 2007000 1855000 0 0 0 0 0 0 0 69273 75162 2076273 1930162 -335075 3506036 29763134 30889302 0 2795 29763134 30886507 TO RECEIVE GIFTS, BEQUESTS AND CONTRIBUTIONS FOR THE PURPOSE OF CONTINUED SUPPORT OF THE EASTERN STAR HOMES OF CALIFORNIA. 0 0 1855000 1855000 0 TO RECEIVE GIFTS, BEQUESTS AND CONTRIBUTIONS FOR THE PURPOSE OF CONTINUED SUPPORT OF THE EASTERN STAR HOMES OF CALIFORNIA. 1855000 1 1 0 0 0 0 0 1 0 1 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X TAMMY KINZY 7149862380 16960 BASTANCHURY ROAD SUITE C YORBA LINDA CA 92886 ROB SCOTT CHAIRMAN (THRU OCT 2022) 1.00 3.00 X X 0 0 0 GEORGE GEANOULIS CHAIRMAN 1.00 4.00 X X 0 0 0 SCOTT SMISSEN WORTHY GRAND PATRON (THRU OCT 2022) 1.00 4.00 X X 0 0 0 GARY DUNHAM WORTHY GRAND PATRON 1.00 4.00 X X 0 0 0 LAURA BOUWENS WORTH GRAND MATRON (THRU OCT 2022) 1.00 3.00 X X 0 0 0 KIMBERLIE KRUSE WORTHY GRAND MATRON 1.00 3.00 X X 0 0 0 BETH MASSENGILL GRAND TREASURER (THRU OCT 2022) 1.00 3.00 X X 0 0 0 RUTH SERENI GRAND TREASURER 1.00 3.00 X X 0 0 0 JOANNE GIBSON MEMBER 1.00 3.00 X 0 0 0 EILEENE SIMMONS MEMBER 1.00 3.00 X 0 0 0 BOB HOVORKA MEMBER 1.00 3.00 X 0 0 0 DIANE REED MEMBER 1.00 2.00 X 0 0 0 TAMMY KINZY GRAND SECRETARY 2.00 41.00 X 0 65799 3224 0 65799 3224 0 0 0 0 0 35820 257517 293337 699510 699510 33694252 29251185 4443067 4443067 4443067 284 284 284 5436198 0 0 5142861 1855000 1855000 20350 20350 36939 36939 17183 17183 690 690 1930162 1855000 75162 0 X 197003 141875 260450 68213 6100 6100 0 0 27096637 28402126 2209044 2277088 29763134 30889302 2795 0 2795 X 29763134 30886507 29763134 30886507 29763134 30889302 3506036 -2382663 0 X X 0 1 X 1 0 X X X 1 EASTERN STAR HOMES OF CALIFORNIA 941196188 7 1 1855000 0 1 1855000 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART IV, SECTION C, LINE 1: TWO OF THE EIGHT VOTING MEMBERS OF THE BOARD ARE SHARED WITH EASTERN STAR HOMES OF CALIFORNIA. THE BOARD OFFICERS OF EASTERN STAR HOMES OF CALIFORNIA ARE ALSO THE BOARD OFFICERS OF THE FILING ORGANIZATION. THE GOVERNING DOCUMENTS SPECIFY THAT THE PROPERTY, ASSETS, PROFITS AND NET INCOME OF THE ENDOWMENT FUND ARE IRREVOCABLY DEDICATED TO AND SHALL BE USED EXCLUSIVELY FOR THE CHARITABLE PURPOSES OF EASTERN STAR HOMES OF CALIFORNIA. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 40038 X 0 29763134 322560 2722975 1855000 67162 30886507 35878012 853873 -4930061 2007000 31690 29763134 31361763 543718 5626355 1605000 48824 35878012 31425820 277179 1211828 1475000 78064 31361763 31852994 169699 1291963 1863000 25566 31425820 0.00000 0.48340 0.51660 0 0 6100 6100 0 0 OTHER ASSETS - INTERFUND ACCOUNT 123701 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 2095926 ANTIQUES 40038 LIFE INSURANCE CONTRACTS 17423 2277088 X PART III, LINE 4: THE ORGANIZATION USES THESE ANTIQUES AND COLLECTIONS TO PROVIDE THE NATURAL ENVIRONMENT FOR THE EASTERN STAR HOMES. PART V, LINE 4: INVESTMENT INCOME OF THE ENDOWMENT FUNDS IS PAID TO THE EASTERN STAR HOMES OF CALIFORNIA. SUPPORTING EASTERN STAR HOMES OF CALIFORNIA IS THE PURPOSE FOR WHICH THE FILING ORGANIZATION HAS BEEN GRANTED TAX EXEMPTION. PART X, LINE 2: THE ENDOWMENT FUND IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE IRS AND SECTION 23701(D) OF THE REVENUE TAXATION CODE OF CALIFORNIA AND IS A PUBLICLY SUPPORTED ORGANIZATION AS DESCRIBED IN SECTION 509(A) OF THE IRC. THE ENDOWMENT FUND IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. MANAGEMENT HAS DETERMINED THAT THE ENDOWMENT FUND IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. THE ENDOWMENT FUND HAS NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES RECORDED OR UNRECORDED AT SEPTEMBER 30, 2023 AND 2022. 1 EASTERN STAR HOMES OF CALIFORNIA 16850 BASTANCHURY ROAD YORBA LINDA CA 92886 941196188 501(C)(3) 1855000 0 TO SUPPORT THE ORGANIZATION 1 PART I, LINE 2: IN ADDITION TO MONITORING THE USE OF GRANT FUNDS THROUGH THE BOARD MEMBERS SHARED BY THE ORGANIZATIONS, THE BOARD OF TRUSTEES OF EASTERN STAR HOMES OF CALIFORNIA PREPARES AND FORWARDS TO THE FINANCE COMMITTEE FOR THEIR APPROVAL, AN ANNUAL BUDGET TO COVER ALL THE ACTIVITIES OF THE EASTERN STAR HOMES OF CALIFORNIA. THIS BUDGET INCLUDES AN ITEMIZED LIST OF ANTICIPATED REVENUE AND AN ITEMIZED LIST OF EXPENDITURES. THE FINANCE COMMITTEE COMPARES THE ACTUAL EXPENSES TO THE BUDGET AND REVIEWS ANY FLUCTUATIONS AT THE BOARD MEETINGS. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE ORGANIZATION HAVE THE AUTHORITY TO ELECT BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A GRAND LINE OFFICERS OF EASTERN STAR APPOINT THE MEMBERS OF THE FINANCE COMMITTEE. EACH YEAR, THE WORTHY GRAND MATRON FOR THAT YEAR APPOINTS A MEMBER WHO WILL BE SERVING ON THE COMMITTEE FOR THE NEXT FIVE YEARS. DURING THE FIFTH YEAR THE MEMBER WILL SERVE AS THE CHAIRMAN OF THE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS GIVEN TO THE ORGANIZATION'S VARIOUS COMMITTEES AND BOARD IN DRAFT FORM TO BE REVIEWED. COMMENTS PROVIDED BY THE COMMITTEES/BOARD ARE ADDRESSED AND, IF APPROPRIATE, INCORPORATED INTO THE RETURN BEFORE IT IS FINALIZED. FORM 990, PART VI, SECTION B, LINE 12C ALL COMMITTEE/BOARD MEMBERS ARE REQUIRED TO READ THE CONFLICT OF INTEREST POLICY AND SIGN FOR ACKNOWLEDGEMENT ON AN ANNUAL BASIS. IN THE EVENT OF A POSSIBLE CONFLICT THE CHAIRMAN OF THE BOARD/COMMITTEE WILL CONDUCT AN INVESTIGATION EITHER BY HIM OR HERSELF OR APPOINT A SUBCOMMITTEE TO DO THE INVESTIGATION. THE RESULTS OF THE INVESTIGATION WILL BE PRESENTED TO THE CHAIRMAN AND THE GRAND MATRON FOR A DETERMINATION OF THE PROPER RESPONSE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND ANNUAL FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART X, LINE 28, COLUMN B: NET ASSETS WITH SPECIFIC PURPOSE RESTRICTION $15,957,304 FORM 990, PART XII, LINE 2C: NEITHER THE AUDIT OVERSIGHT PROCESS OR AUDITOR SELECTION PROCESS HAVE CHANGED FROM THE PRIOR YEAR. EASTERN STAR HOMES OF CALIFORNIA 16850 BASTANCHURY ROAD YORBA LINDA CA 92886 941196188 ELDER CARE CA 501(C)(3) 7 N/A 0 GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR 16960 BASTANCHURY ROAD SUITE C YORBA LINDA CA 92886 940446470 FRATERNALISM CA 501(C)(10) N/A N/A 0 CALIFORNIA EASTERN STAR FOUNDATION 16960 BASTANCHURY ROAD SUITE C YORBA LINDA CA 92886 943260536 EDUCATION/CHARITY CA 501(C)(3) 7 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 EASTERN STAR HOMES OF CALIFORNIA B 1855000 CASH