2024-07-17T14:42:01-05:00 2023-09-30 390758449 WIPFLI LLP 170 N RADNOR-CHESTER RD SUITE 200 RADNOR PA 19087 990 2022-10-01 940446470 GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR GRAN 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 1027299 0 0040 X WWW.OESCAL.ORG X 1873 CA SEE SCHEDULE O 8 8 4 25 0 0 400152 423366 224764 228955 6656 49455 20038 15456 651610 717232 0 0 0 0 196029 248460 0 0 0 411050 399144 607079 647604 44531 69628 1238487 1383180 251331 343314 987156 1039866 TO PROMOTE AND PRACTICE CHARITY AND FRATERNALISM. THE SUBORDINATE ORGANIZATIONS PROMOTING CHARITY AND FRATERNALISM THROUGH THE GRAND CHAPTER OF CALIFORNIA, ORDER OF THE EASTERN STAR. 0 0 DURING THE YEAR, THE GRAND CHAPTER PROMOTED CHARITY AND FRATERNALISM THROUGH ITS 115 SUBSIDIARY CHAPTERS IN CALIFORNIA AND APPROXIMATELY 12,272 MEMBERS (10,090 ARE DUES PAYING), THE GRAND CHAPTER SESSION AND OTHER ACTIVITIES. 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 1 0 4 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 1 1 1 0 1 1 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 LAURA BOUWENS WORTHY 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 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 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 40.00 3.00 X 65799 0 3224 65799 0 3224 0 0 0 0 0 418729 4637 423366 ADMINISTRATIVE SERVICE 541610 112065 112065 CONVENTION REVENUE 900099 107763 107763 OTHER PROGRAM SERV REV 900099 9127 9127 228955 12770 12770 309522 272837 36685 36685 36685 52686 37230 15456 15456 717232 244411 0 49455 73016 152293 5473 17678 54855 363 22175 10599 6189 647 17067 40 97631 CONVENTION 118981 ALLOWANCES 44050 EQUIPMENT RENTAL 22135 LICENSES & OTHER EMPLOY 2474 1938 647604 786671 386069 138791 485494 14173 12593 455 1874 15615 15615 22089 26049 24864 24864 40 0 260253 286231 400 169255 1238487 1383180 52549 55510 2755 4570 196027 283234 251331 343314 X 985986 1038626 1170 1240 987156 1039866 1238487 1383180 69628 -16918 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24864 24864 0 0 OTHER ASSETS 400 RIGHT OF USE ASSET 158536 DUE FROM AFFILIATED ORGANIZATIONS 10319 169255 INTERFUND ACCOUNT - DUE TO RELATED ENTITY 123751 LEASE LIABILITY 159483 283234 X PART X, LINE 2: EFFECTIVE APRIL 23, 2020, GRAND CHAPTER OF CALIFORNIA, ORDER OF THE EASTERN STAR IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(10) OF THE INTERNAL REVENUE CODE (IRC) AND SECTION 23701(L) OF THE REVENUE TAXATION CODE OF CALIFORNIA. PRIOR TO APRIL 23, 2020, GRAND CHAPTER OF CALIFORNIA, ORDER OF THE EASTERN STAR WAS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(8) OF THE IRC AND SECTION 23701(B) OF THE REVENUE TAXATION CODE OF CALIFORNIA. THE GRAND CHAPTER OBTAINED A GROUP FILING EXEMPTION COVERING THE LOCAL CHAPTERS THROUGHOUT THE STATE OF CALIFORNIA DURING THE 1940'S AND HAS INCLUDED THOSE CHAPTERS' FUNDS IN ITS ANNUAL EXEMPT ORGANIZATION RETURNS. THE ENTITY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSES. WE HAVE DETERMINED THE ENTITY IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAVE NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. THE GRAND CHAPTER HAS NO UNRECOGNIZED TAX LIABILITIES OR BENEFITS RECORDED OR UNRECORDED AT SEPTEMBER 30, 2023 AND 2022. FORM 990, PART I, LINE 1: OUR VALUES: WE STRIVE TO LIVE OUR LIVES BY THE ENDURING BELIEFS OF BROTHERLY LOVE, RELIEF, AND TRUTH ALONG WITH CERTAIN CORE VALUES: FRIENDSHIP: WE ARE AFFILIATED THE LARGEST FRATERNAL ORGANIZATION IN THE WORLD TO WHICH BOTH WOMEN AND MEN CAN BELONG. THERE ARE AFFILIATED CHAPTERS IN ALMOST ALL 50 STATES AND IN 27 COUNTRIES AROUND THE WORLD, IN ADDITION TO THE CHAPTERS AND GRAND CHAPTER IN CALIFORNIA MEMBERS CAN GO ANYWHERE AND KNOW THAT THEY CAN FIND FRIENDS AND A HELPFUL HAND WHEN THEY ARE IN NEED. COMMUNITY SERVICE: WE ENCOURAGE OUR MEMBERS NOT ONLY TO HELP ONE ANOTHER, BUT ALSO TO REACH OUT TO THEIR COMMUNITIES. MEMBERS ARE ACTIVE IN MANY COMMUNITY-BASED PROJECTS FOR THOSE REQUIRING ASSISTANCE. DIVERSITY: THE MEMBERS OF OUR ORDER REFLECT THE SOCIAL, CULTURAL, EDUCATIONAL, ETHNIC, AND RELIGIOUS DIVERSITY OF THE COMMUNITY AROUND THEM. WE VALUE EACH OTHER'S STRENGTHS AND OPINIONS. CHARITY: AS AN ORGANIZATION, WE RAISE FUNDS FOR AID TO OUR MEMBERS IN NEED, IN ADDITION TO CANCER AND HEART RESEARCH, COLLEGE/UNIVERSITY SCHOLARSHIPS FOR STUDENTS REGARDLESS OF AGE OR MEMBERSHIP STATUS, AS WELL AS OTHER CHARITIES. WE ALSO DONATE FUNDS FOR THE OPERATION OF A SENIOR LIVING COMMUNITY FOR OUR OLDER MEMBERS WHO BELONG TO CALIFORNIA CHAPTERS. PATRIOTISM: WE ENCOURAGE OUR MEMBERS TO VALUE THEIR CITIZENSHIP AND TO HONOR THE FLAG OF THEIR COUNTRY. WE SUPPORT OUR SERVICEMEN AND WOMEN OVERSEAS THROUGH OUR WE CARE PROGRAM, SENDING PACKAGES TO OUR TROOPS OVERSEAS TO LIGHTEN THE BURDEN OF THEIR DEPLOYMENT. VISION STATEMENT: THE ORDER OF THE EASTERN STAR IS A FRATERNAL ORGANIZATION OF MEN AND WOMEN COMMITTED TO PROVIDE AN ENVIRONMENT OF FRIENDSHIP AND FELLOWSHIP, REGARDLESS OF AGE, BY IMPLEMENTING INNOVATIVE IDEAS, FACILITATING POSITIVE CHANGE AND PLANNING FOR THE FUTURE, WHILE WORKING COHESIVELY WITH OUR MASONIC FAMILY. FORM 990, PART VI, SECTION A, LINE 6 GRAND CHAPTER OF CALIFORNIA, ORDER OF THE EASTERN STAR, IS THE PARENT ORGANIZATION OVER A GROUP OF ABOUT 121 SUBSIDIARY CHAPTERS. THERE ARE APPROXIMATELY 115 SUBSIDIARY CHAPTERS IN CALIFORNIA AND APPROXIMATELY 12,272 MEMBERS, WITH 10,090 DUES PAYING. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS MEMBERS WHO ELECT GRAND LINE OFFICERS, WHO APPOINT THE MEMBERS OF THE FINANCE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7B THE GRAND CHAPTER'S BUDGET IS APPROVED BY ITS MEMBERS DURING THEIR ANNUAL SESSION; THE MEMBERS ALSO MAKE DECISIONS REGARDING CHANGES TO THE CONSTITUTION & LAWS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS GIVEN TO THE ORGANIZATION'S AUDIT AND FINANCE COMMITTEES IN DRAFT FORM TO BE REVIEWED. COMMENTS PROVIDED BY THE COMMITTEES 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. CALIFORNIA EASTERN STAR FOUNDATION 16960 BASTANCHURY ROAD SUITE C YORBA LINDA CA 92886 943260536 EDUCATION/CHARITY CA 501(C)(3) 7 N/A 0 EASTERN STAR HOMES OF CALIFORNIA 16850 BASTANCHURY ROAD YORBA LINDA CA 92886 941196188 ELDER CARE CA 501(C)(3) 7 N/A 0 ENDOWMENT FUND OF THE GRAND CHAPTER OF CALIFORNIA 16960 BASTANCHURY ROAD SUITE C YORBA LINDA CA 92886 521519167 FUNDING EASTERN STAR HOMES CA 501(C)(3) 12B, II GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 0 0 EASTERN STAR HOMES L 72322 FAIR VALUE