2024-07-17T14:26:07-05:00 2023-09-30 390758449 WIPFLI LLP 170 N RADNOR-CHESTER RD SUITE 200 RADNOR PA 19087 990 2022-10-01 941196188 EASTERN STAR HOMES OF CALIFORNIA EAST 7149862380 16850 BASTANCHURY ROAD 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 16850 BASTANCHURY ROAD YORBA LINDA CA 92886 4013138 0 X EASTERNSTARHOMES.ORG X 1929 CA EASTERN STAR HOMES WAS ORGANIZED FOR THE PURPOSE OF OPERATING A HOME FOR THE CARE OF THE AGED MEMBERS OF THE ORDER OF THE EASTERN STAR. 9 9 68 200 0 0 2097399 1945444 1515121 1756811 0 0 175424 203081 3787944 3905336 0 0 0 0 2155666 2240517 0 0 26018 1885508 1911182 4041174 4151699 -253230 -246363 5640840 5482433 5932777 4158984 -291937 1323449 EASTERN STAR HOMES WAS ORGANIZED FOR THE PURPOSE OF OPERATING A HOME PRIMARILY FOR THE CARE OF AGED MEMBERS OF THE ORDER OF THE EASTERN STAR. 0 0 3629918 1756811 EASTERN STAR HOMES WAS ORGANIZED FOR THE PURPOSE OF OPERATING A CONTINUING CARE HOME PRIMARILY FOR THE CARE OF AGED MEMBERS OF THE ORDER OF THE EASTERN STAR, FOR APPROXIMATELY 39 AGED RESIDENTS. 3629918 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 21 0 68 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 9 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X TAMMY KINZY 7149862380 16960 BASTANCHURY ROAD YORBA LINDA CA 92886 KIMBERLIE KRUSE WORTHY GRAND MATRON 1.00 3.00 X X 0 0 0 LAURA BOUWENS WORTHY GRAND MATRON (THRU OCT 2022) 1.00 3.00 X X 0 0 0 GARY DUNHUM WORTH GRAND PATRON 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 RUTH SERENI GRAND TREASURER 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 BILL PRENTISS CHAIRMAN 1.00 X X 0 0 0 ROB SCOTT CHAIRMAN (THRU OCT 2022) 1.00 3.00 X X 0 0 0 JACQUELINE MCDERMOTT MEMBER 1.00 X 0 0 0 ARLENE HIGHLEN MEMBER 1.00 X 0 0 0 KATHY FOWLER MEMBER 1.00 X 0 0 0 CATHY SOLEM MEMBER 1.00 X 0 0 0 BARBARA JOHNSON MEMBER 1.00 X 0 0 0 GEORGE GEANOULIS MEMBER ( THRU OCT 2022) 1.00 4.00 X 0 0 0 JOANNE GIBSON MEMBER ( THRU OCT 2022) 1.00 3.00 X 0 0 0 BOB HOVORKA MEMBER ( THRU OCT 2022) 1.00 3.00 X 0 0 0 EILEENE SIMMONS MEMBER ( THRU OCT 2022) 1.00 3.00 X 0 0 0 TAMMY KINZY GRAND SECRETARY 1.00 42.00 X 0 65799 3224 SUSAN FARRIS EXECUTIVE DIRECTOR 40.00 X 43631 0 3513 43631 65799 6737 0 0 0 0 0 50450 12552 1855000 27442 1945444 RESIDENTS 623990 1752980 1752980 OTHER PRGM. SERV. REV. 623990 3831 3831 1756811 301343 100399 200944 200944 200944 9540 12552 7403 2137 2137 3905336 1756811 0 203081 81785 74350 6609 826 1746569 1587790 141137 17642 274957 249961 22219 2777 137206 124733 11087 1386 34500 34500 289279 159315 129964 23242 21129 1878 235 367610 335475 32135 354189 309915 44274 290834 264395 23501 2938 FOOD SERVICES 227393 227393 SUPPLIES & MINOR EQUIPM 158525 119320 39205 HOSPITALIZATION/MEDICAL 46086 46086 LICENSES AND TAXES 30506 24343 6163 89018 85713 3091 214 4151699 3629918 495763 26018 133825 126092 22652 30892 18834 18834 37782 60030 14059131 8829741 5350564 5229390 77183 17195 5640840 5482433 117694 204331 25958 27277 5789125 3927376 5932777 4158984 X -291937 1323449 -291937 1323449 5640840 5482433 X -246363 1861749 X X 0 1 X 1 0 X 1954383 1864840 1699855 2097399 1945444 9561921 1171501 1367507 1577442 1515121 1756811 7388382 11317 6660 17977 3137201 3239007 3277297 3612520 3702255 16968280 1863000 1475000 1605000 2007000 1855000 8805000 0 1863000 1475000 1605000 2007000 1855000 8805000 8163280 315194 312159 304078 316537 301343 1549311 315194 312159 304078 316537 301343 1549311 2137 2137 3452395 3551166 3581375 3929057 4005735 18519728 0.44080 0.86900 0.08370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 2738904 2738904 10464219 8169971 2294248 110494 101295 9199 745514 558475 187039 5229390 OBLIGATION TO PROVIDE FUTURE SERVICES 3927376 3927376 X 4055304 42166 107802 149968 3905336 0 3905336 4301667 42166 107802 149968 4151699 0 4151699 PART IV, LINE 2B: THE ORGANIZATION HOLDS TENANT SECURITY DEPOSITS FOR THEIR RESIDENTS AND REPORT THESE ON FORM 990, PART X, LINE 21. PART X, LINE 2: THE HOME IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") 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 HOME IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSES. MANAGEMENT HAS DETERMINED THAT THE HOME IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND, THEREFORE, HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE INTERNAL REVENUE SERVICE. THE HOME HAS NO UNRECOGNIZED TAX LIABILITIES OR BENEFITS RECORDED OR UNRECORDED AT SEPTEMBER 30, 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES REPORTED WITH REVENUE 100,399. FUNDRAISING EXPENSES REPORTED WITH REVENUE 7,403. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES REPORTED WITH REVENUE 100,399. FUNDRAISING EXPENSES REPORTED WITH REVENUE 7,403. NORTHERN SLC FUNDRAISING EVENT 14300 4760 9540 4117 1740 SOUTHERN SLC 6792 6792 1078 1 1000 1000 468 22092 12552 9540 4117 1740 1546 7403 2137 FORM 990, PART VI, SECTION A, LINE 7A THE ORDER OF THE EASTERN STAR HAS MEMBERS WHO ELECT THE TRUSTEES OF THE SENIOR LIVING COMMUNITY BOARD OF TRUSTEES AT THEIR ANNUAL SESSION. IF A BOARD MEMBER LEAVES OFFICE, THE REPLACEMENT IS APPOINTED BY THE WORTHY GRAND MATRON WHO IS AN ELECTED OFFICER IN EASTERN STAR. 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 HIS 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 B, LINE 15A THE HOMES BOARD HANDLES THE HIRING PROCESS. THE BOARD OBTAINS THE LEADINGAGE PAY STUDY WHICH BREAKS DOWN AVERAGE PAY BY TITLE AND SIZE OF ENTITY TO DETERMINE AN APPROPRIATE OFFER. ONCE THEY ARE READY TO EXTEND AN OFFER TO A CANDIDATE THE BOARD VOTES TO MAKE THE OFFER. THEY ALSO VOTE ON ANY SUBSEQUENT OFFERS IF THERE IS A SALARY NEGOTIATION. ONCE THE CANDIDATE ACCEPTS, THE BOARD VOTES TO FORMALLY ACCEPT THE CANDIDATE FOR THE POSITION. COMPENSATION OF THE EXECUTIVE DIRECTOR IS CONSIDERED ON AN ANNUAL BASIS. FACTORS CONSIDERED IN DETERMINING COMPENSATION ARE ANNUAL REVIEW, BUDGET, AND COMPATIBILITY WITH EXISTING POSITIONS IN SIMILAR ORGANIZATIONS. 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 XI, LINE 9: INCREASE IN NET ASSETS FROM CHANGE IN OBLIGATION TO PROVIDE FUTURE SERVICES 1,861,749. PART, XII, LINE, 2C: NEITHER THE AUDIT OVERSIGHT PROCESS NOR AUDITOR SELECTION PROCESS HAVE CHANGED FROM THE PRIOR YEAR. CALIFORNIA EASTERN STAR FOUNDATION 16960 BASTANCHURY ROAD SUITE C YORBA LINDA CA 92886 943260536 EDUCATION/CHARITY 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 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 0 0 0 1 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR M 72322 FAIR VALUE ENDOWMENT FUND OF THE GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STA C 1855000 FAIR VALUE