{"success":true,"data":{"_id":521519167,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"The endowment fund invests, maintains and provides funding for the eastern star homes of california (esh). Esh is a 501(c)(3)organization that provides care, support and nursing for aged members of the order of eastern star.","primary_activities":"Investment income of the endowment paid to the eastern star homes of california.\n\nProfessional investment fees, administration fees, and other expenses incurred in connection with related revenues earned by the endowment fund.\n\nThe endowment fund invests, maintains and provides funding for the eastern star homes of california (esh). Esh is a 501(c)(3)organization that provides care, support and nursing for aged members of the order of eastern star.","year":2012,"name":"ENDOWMENT FUND OF THE GRAND CHAPTER","phone":"7149862380","website":"WWW.OESCAL.ORG","type":"990","principal_officer":"Debbie Maiman","year_formation":1933,"state_legal_domicile":"CA","total_volunteers":26,"tax_period_begin":"2012-10-01T00:00:00","tax_period_end":"2013-09-30T00:00:00","address":"16960 BASTANCHURY ROAD SUITE E, YORBA LINDA, CA, 92886, USA","city":"YORBA LINDA","state":"CA","country":"USA","zip_code":"92886"},"Governance":{"501c3 determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":true,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":2412673,"Contributions":{"value":1272836,"Other contributions":1224936,"Dues":47900},"Program revenue":{"value":0},"Investment income":{"value":1139837,"Investment income total":844017,"Net investment gain":295820,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":2573193,"Grant expense":{"value":2350000,"Grants to domestic orgs":2350000,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":223193,"Management services":0,"Legal":0,"Accounting":9900,"Lobbying services":0,"Investment management fees":79754,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":164,"Insurance":93,"Travel entertainment public officials":0,"Itemized Expenses":{"value":133282,"VARIOUS":133282}}},"Assets":{"value":32006891,"Non-interest bearing cash":1652156,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Investments publicly traded":0,"Investments other":30276124,"Investments program related":0,"Intangible assets":0,"Other assets":78611},"Liabilities":{"value":167845,"Accounts payable, accrued":87,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":167758},"Fund balance":{"value":31839046},"Form990Details":{"program_service_accomplishments":[{"description":"INVESTMENT INCOME OF THE ENDOWMENT PAID TO THE EASTERN STAR HOMES OF CALIFORNIA.","expense":2350000},{"description":"PROFESSIONAL INVESTMENT FEES, ADMINISTRATION FEES, AND OTHER EXPENSES INCURRED IN CONNECTION WITH RELATED REVENUES EARNED BY THE ENDOWMENT FUND.","expense":223193}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"total":0},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"program_services":9900,"management_and_general":0,"fundraising":0,"total":9900},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"program_services":79754,"management_and_general":0,"fundraising":0,"total":79754},"other_service_fees":{"total":0},"advertising":{"total":0},"office_expenses":{"total":0},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"total":0},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"program_services":164,"management_and_general":0,"fundraising":0,"total":164},"insurance":{"program_services":93,"management_and_general":0,"fundraising":0,"total":93}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"Debbie Maiman","address_line1":"16960 BASTANCHURY ROAD STE E","city":"YORBA LINDA","state":"CA","zip":"92886"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":false},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false,"grants_payable_beginning_of_year":0,"grants_payable_end_of_year":0},"books_are_in_care_of":{"person_name":"STACY WARREN","phone":"7149862380","address_line1":"16960 BASTANCHURY ROAD SUITE E","city":"YORBA LINDA","state":"CA","zip":"92886"},"contractor_compensation":[{"person_name":"MERRILL LYNCH","compensation":123384,"services_description":"Consulting Services","address_line1":"4800 Deer Lake Drive East","city":"JACKSONVILLE","state":"FL","zip":"32246","name":"MERRILL LYNCH","address":"4800 Deer Lake Drive East, JACKSONVILLE, FL, 32246"}],"officers_directors_key_employees":[{"title":"WORTHY GRAND MATRON","average_hours_per_week":1.0,"individual_trustee_or_director":true,"officer":true},{"title":"WORTHY GRAND PATRON","average_hours_per_week":1.0,"individual_trustee_or_director":true,"officer":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"Chair","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"GRAND TREASURER","average_hours_per_week":1.0,"individual_trustee_or_director":true,"officer":true}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type2":true,"certification":true},"supported_organizations":{"total_supported_organizations":1,"sum_of_amounts":2350000,"rows":[{"ein":941196188,"organization_type":"07","support_amount":2350000,"governing_document_listed":true,"supported_org_notified":true,"us_organized":true,"name":"EASTERN STAR HOMES OF CA"}]},"supporting_organization_tests":{"contribution_35_controlled_prior_schema":false,"contribution_controller_prior_schema":false,"contribution_related_party_prior_schema":false}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"collections":{"used_for_public_exhibition":true,"solicited_assets_sale":false,"art_public_exhibition_amounts":{"assets_included":40038}},"endowment_funds":{"current_year":{"beginning_year_balance":32327908,"contributions":1263932,"investment_earnings_or_losses":615436,"grants_or_scholarships":2350000,"other_expenditures":18230,"end_year_balance":31839046},"current_year_minus1":{"beginning_year_balance":30734057,"contributions":1656599,"investment_earnings_or_losses":2523271,"grants_or_scholarships":2525000,"other_expenditures":61019,"end_year_balance":32327908},"current_year_minus2":{"beginning_year_balance":32129809,"contributions":2267536,"investment_earnings_or_losses":799129,"grants_or_scholarships":2575000,"other_expenditures":1887417,"end_year_balance":30734057},"current_year_minus3":{"beginning_year_balance":31859872,"contributions":940946,"investment_earnings_or_losses":2570032,"grants_or_scholarships":2900000,"other_expenditures":341041,"end_year_balance":32129809},"current_year_minus4":{"beginning_year_balance":32022987,"contributions":1242128,"investment_earnings_or_losses":1425835,"grants_or_scholarships":2710000,"other_expenditures":121078,"end_year_balance":31859872},"permanent_endowment_eoy_percentage":0.758,"term_endowment_eoy_percentage":0.242,"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"other_land_buildings":{"other_cost_or_other_basis":6100,"depreciation":6100}},"securities":{"other_securities":[{"description":"MUTUAL FUNDS","book_value":25923030},{"description":"EXCHANGE TRADED FUND-EMERGING","book_value":4353094}],"total_book_value":30276124},"other_liabilities":{"federal_income_tax_liability":0,"liabilities":[{"description":"INTERCOMPANY RECLASSIFICATIONS","amount":167758}],"total_liability":167758},"supplemental_information":[{"identifier":"PART III, LINE 4: THE ORGANIZATION USES THESE ANTIQUES & COLLECTIONS","form_and_line_reference":"TO PROVIDE THE NATURAL ENVIRONMENT FOR THE EASTERN STAR HOMES."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":2350000,"reported_domestic_individual_grants":0,"reported_domestic_org_grants_program_services":2350000,"total_501c3_and_government_organizations":1,"grants":[{"ein":941196188,"irc_section":"501(C)(3)","cash":2350000,"purpose":"TO SUPPORT THE ORGANIZATION","address_line1":"16960 BASTANCHURY ROAD E","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CA","address":"16960 BASTANCHURY ROAD E, YORBA LINDA, CA, 92886"}],"total_domestic_grants":2350000,"total_domestic_program_services":2350000,"detail_org_grants_total":2350000,"detail_domestic_grants_total":2350000,"supplemental_information":[{"identifier":"SCHEDULE I, PART I, LINE 2: THE ORGANIZATION ASSISTS IN PAYING EASTERN","form_and_line_reference":"STAR HOMES' (ESH) EXPENSES FOR AGED MEMBERS OF EASTERN STAR ORGANIZATION","explanation":"AND FOR OTHER 65+ MEMBERS IN NEED OF ASSISTANCE VIA ESH OUTREACH PROGRAM."}],"grant_monitoring":{"claims_monitoring_procedures":false,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false}},"ScheduleF":{"reported_foreign_grants":0},"ScheduleR":{"tax_exempt_organizations":[{"ein":941196188,"business_name_line1":"EASTERN STAR HOMES OF CALIFORNIA","primary_activities":"ELDER CARE","exempt_code_section":"501(C)(3)","public_charity_status":"7","controlled_organization":false,"direct_controlling_business_name_line1":"GRAND CHPTR","address_line1":"16960 BASTANCHURY RD E","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16960 BASTANCHURY RD E, YORBA LINDA, CA, 92886"},{"ein":940446470,"business_name_line1":"GRAND CHAPTER CA ORDER OF EASTERN STAR","primary_activities":"FRATERNAL","exempt_code_section":"501(C)(8)","controlled_organization":false,"direct_controlling_business_name_line1":"NA","address_line1":"16960 BASTANCHURY RD E","city":"YORBA LINDA","state":"CA","zip":"92886","name":"GRAND CHAPTER CA ORDER OF EASTERN STAR","address":"16960 BASTANCHURY RD E, YORBA LINDA, CA, 92886"},{"ein":943260536,"business_name_line1":"CALIFORNIA EASTERN STAR FOUNDATION","primary_activities":"EDUC/CHTBLE","exempt_code_section":"501(C)(3)","public_charity_status":"7","controlled_organization":false,"direct_controlling_business_name_line1":"NA","address_line1":"16960 BASTANCHURY RD E","city":"YORBA LINDA","state":"CA","zip":"92886","name":"CALIFORNIA EASTERN STAR FOUNDATION","address":"16960 BASTANCHURY RD E, YORBA LINDA, CA, 92886"}],"transaction_flags":{"dividends_from_related_organization":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201442249349302544_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"The endowment fund invests, maintains and provides funding for the eastern star homes of california (esh). Esh is a 501(c)(3)organization that provides care, support and nursing for aged members of the order of easter star).","primary_activities":"Investment income of the endowment paid to the eastern star homes of california.\n\nProfessional investment fees, administration fees, and other expenses incurred in connection with related revenues earned by the endowment fund.\n\nThe endowment fund invests, maintains and provides funding for the eastern star homes of california (esh). Esh is a 501(c)(3)organization that provides care, support and nursing for aged members of the order of easter star).","year":2011,"name":"ENDOWMENT FUND OF THE GRAND CHAPTER","website":"WWW.OESCAL.ORG","type":"990","principal_officer":"LINDA BERNHARD","year_formation":1933,"state_legal_domicile":"CA","total_volunteers":26,"tax_period_begin":"2011-10-01T00:00:00","tax_period_end":"2012-09-30T00:00:00","address":"16960 BASTANCHURY ROAD SUITE E, YORBA LINDA, CA, 92886, USA","city":"YORBA LINDA","state":"CA","country":"USA","zip_code":"92886"},"Governance":{"501c3 determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":true,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":2507347,"Contributions":{"value":1709775,"Other contributions":1656220,"Dues":53555},"Program revenue":{"value":0},"Investment income":{"value":788617,"Investment income total":677929,"Net investment gain":110688,"Income from invest bond proceeds":0},"Other revenues":{"value":8955,"Other total":8955,"Royalties revenue":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":2863605,"Grant expense":{"value":2525000,"Grants to domestic orgs":2525000,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":338605,"Management services":0,"Legal":387,"Accounting":11695,"Lobbying services":0,"Investment management fees":109514,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1220,"Insurance":93,"Travel entertainment public officials":0,"Itemized Expenses":{"value":215696,"VARIOUS":215696}}},"Assets":{"value":32341550,"Non-interest bearing cash":533250,"Savings and temp cash investments":2703118,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":102,"Investments publicly traded":0,"Investments other":28950768,"Investments program related":0,"Intangible assets":0,"Other assets":154312},"Liabilities":{"value":13641,"Accounts payable, accrued":13641,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":32327909},"Form990Details":{"program_service_accomplishments":[{"description":"INVESTMENT INCOME OF THE ENDOWMENT PAID TO THE EASTERN STAR HOMES OF CALIFORNIA.","expense":2525000},{"description":"PROFESSIONAL INVESTMENT FEES, ADMINISTRATION FEES, AND OTHER EXPENSES INCURRED IN CONNECTION WITH RELATED REVENUES EARNED BY THE ENDOWMENT FUND.","expense":338390}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"total":0},"management_fees":{"total":0},"legal_fees":{"program_services":387,"management_and_general":0,"fundraising":0,"total":387},"accounting_fees":{"program_services":11695,"management_and_general":0,"fundraising":0,"total":11695},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"program_services":109514,"management_and_general":0,"fundraising":0,"total":109514},"other_service_fees":{"total":0},"advertising":{"total":0},"office_expenses":{"total":0},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"total":0},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"program_services":1220,"management_and_general":0,"fundraising":0,"total":1220},"insurance":{"program_services":93,"management_and_general":0,"fundraising":0,"total":93}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"LINDA BERNHARD","address_line1":"16960 BASTANCHURY ROAD STE E","city":"YORBA LINDA","state":"CA","zip":"92886"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_consolidated":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":false},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false,"grants_payable_beginning_of_year":0,"grants_payable_end_of_year":0},"books_are_in_care_of":{"person_name":"LAURA AIMEE","phone":"7149862380","address_line1":"16960 BASTANCHURY ROAD SUITE E","city":"YORBA LINDA","state":"CA","zip":"92886"},"contractor_compensation":[{"person_name":"MERRILL LYNCH","compensation":115770,"services_description":"INVESTMENT ADVISORY","address_line1":"2049 CENTURY PARK EAST FL 11","city":"LOS ANGELES","state":"CA","zip":"90067","name":"MERRILL LYNCH","address":"2049 CENTURY PARK EAST FL 11, LOS ANGELES, CA, 90067"}],"officers_directors_key_employees":[{"title":"WORTHY GRAND MATRON","average_hours_per_week":1.0,"individual_trustee_or_director":true,"officer":true},{"title":"WORTHY GRAND PATRON","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"individual_trustee_or_director":true,"officer":true},{"title":"CHAIR","average_hours_per_week":1.0,"individual_trustee_or_director":true,"officer":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"GRAND TREASURER","average_hours_per_week":1.0,"officer":true}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type2":true,"certification":true},"supported_organizations":{"total_supported_organizations":1,"sum_of_amounts":2525000,"rows":[{"ein":941196188,"organization_type":"07","support_amount":2525000,"governing_document_listed":true,"supported_org_notified":true,"us_organized":true,"name":"EASTERN STAR HOMES OF CA"}]},"supporting_organization_tests":{"contribution_35_controlled_prior_schema":false,"contribution_controller_prior_schema":false,"contribution_related_party_prior_schema":false}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"collections":{"used_for_public_exhibition":true,"solicited_assets_sale":false,"art_public_exhibition_amounts":{"assets_included":40038}},"endowment_funds":{"current_year":{"beginning_year_balance":30734057,"contributions":1656599,"investment_earnings_or_losses":2523271,"grants_or_scholarships":2525000,"other_expenditures":61019,"end_year_balance":32327908},"current_year_minus1":{"beginning_year_balance":32129809,"contributions":2267536,"investment_earnings_or_losses":799129,"grants_or_scholarships":2575000,"other_expenditures":1887417,"end_year_balance":30734057},"current_year_minus2":{"beginning_year_balance":31859872,"contributions":940946,"investment_earnings_or_losses":2570032,"grants_or_scholarships":2900000,"other_expenditures":341041,"end_year_balance":32129809},"current_year_minus3":{"beginning_year_balance":32022987,"contributions":1242128,"investment_earnings_or_losses":1425835,"grants_or_scholarships":2710000,"other_expenditures":121078,"end_year_balance":31859872},"permanent_endowment_eoy_percentage":0.7228,"term_endowment_eoy_percentage":0.2772,"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"other_land_buildings":{"other_cost_or_other_basis":6100,"book_value":102,"depreciation":5998},"total_book_value":102},"securities":{"other_securities":[{"description":"MUTUAL FUNDS","book_value":23794449},{"description":"EQUITIES","book_value":736307},{"description":"GOVERNMENT BONDS","book_value":1954658},{"description":"US TREASURY NOTES","book_value":1693572},{"description":"EXCHANGE TRADED FUND-EMERGING","book_value":771782}],"total_book_value":28950768},"supplemental_information":[{"identifier":"PART III, LINE 4: THE ORGANIZATION USES THESE ANTIQUES & COLLECTIONS","form_and_line_reference":"TO PROVIDE THE NATURAL ENVIRONMENT FOR THE EASTERN STAR HOMES."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":2525000,"reported_domestic_individual_grants":0,"reported_domestic_org_grants_program_services":2525000,"total_501c3_and_government_organizations":1,"grants":[{"ein":941196188,"irc_section":"501(C)(3)","cash":2525000,"purpose":"TO SUPPORT THE ORGANIZATION","address_line1":"16960 BASTANCHURY ROAD E","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CA","address":"16960 BASTANCHURY ROAD E, YORBA LINDA, CA, 92886"}],"total_domestic_grants":2525000,"total_domestic_program_services":2525000,"detail_org_grants_total":2525000,"detail_domestic_grants_total":2525000,"supplemental_information":[{"identifier":"SCHEDULE I, PART I, LINE 2: THE ORGANIZATION ASSISTS IN PAYING EASTERN","form_and_line_reference":"STAR HOMES' (ESH) EXPENSES FOR AGED MEMBERS OF EASTERN STAR ORGANIZATION","explanation":"AND FOR OTHER 65+ MEMBERS IN NEED OF ASSISTANCE VIA ESH OUTREACH PROGRAM."}],"grant_monitoring":{"claims_monitoring_procedures":false,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false}},"ScheduleF":{"reported_foreign_grants":0},"ScheduleR":{"tax_exempt_organizations":[{"ein":941196188,"business_name_line1":"EASTERN STAR HOMES OF CALIFORNIA","primary_activities":"ELDER CARE","exempt_code_section":"501(C)(3)","public_charity_status":"7","controlled_organization":true,"direct_controlling_business_name_line1":"GRAND CHPTR","address_line1":"16960 BASTANCHURY RD E","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16960 BASTANCHURY RD E, YORBA LINDA, CA, 92886"},{"ein":940446470,"business_name_line1":"GRAND CHAPTER OF CA ORDER OF EASTER STA","primary_activities":"FRATERNAL","exempt_code_section":"501(C)(8)","controlled_organization":false,"direct_controlling_business_name_line1":"NA","address_line1":"16960 BASTANCHURY RD E","city":"YORBA LINDA","state":"CA","zip":"92886","name":"GRAND CHAPTER OF CA ORDER OF EASTER STA","address":"16960 BASTANCHURY RD E, YORBA LINDA, CA, 92886"},{"ein":943260536,"business_name_line1":"CALIFORNIA EASTERN STAR FOUNDATION","primary_activities":"EDUC/CHTBLE","exempt_code_section":"501(C)(3)","public_charity_status":"7","controlled_organization":false,"direct_controlling_business_name_line1":"NA","address_line1":"16960 BASTANCHURY RD E","city":"YORBA LINDA","state":"CA","zip":"92886","name":"CALIFORNIA EASTERN STAR FOUNDATION","address":"16960 BASTANCHURY RD E, YORBA LINDA, CA, 92886"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201342279349303864_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To promote and practice charity and fraternalism.","primary_activities":"Investment income of the endowment paid to the eastern star homes of california.","year":2013,"name":"ENDOWMENT FUND OF THE GRAND CHAPTER OF CALIFORNIA ORDER OF EASTERN STAR","phone":"7149862380","website":"WWW.OESCAL.ORG","type":"990","principal_officer":"DEBBIE MAIMAN","year_formation":1933,"state_legal_domicile":"CA","total_volunteers":26,"tax_period_begin":"2013-10-01T00:00:00","tax_period_end":"2014-09-30T00:00:00","address":"16960 BASTANCHURY ROAD NO E, YORBA LINDA, CA, 92886, USA","city":"YORBA LINDA","state":"CA","country":"USA","zip_code":"92886"},"Governance":{"501c3 determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":true,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":868932,"Contributions":{"value":234284,"Other contributions":185390,"Dues":48894},"Program revenue":{"value":0},"Investment income":{"value":634561,"Investment income total":555188,"Net investment gain":79373},"Other revenues":{"value":87,"Other total":87}},"Expenses":{"value":3364960,"Grant expense":{"value":3115000,"Grants to domestic orgs":3115000},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":249960,"Legal":3236,"Accounting":10500,"Investment management fees":124499,"Payments to affiliates":110683,"All other expenses":1042},"Functional Expenses":{"Program Service Expenses":3364960,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":30035090,"Non-interest bearing cash":3391360,"Prepaid expenses deferred charges":1100,"Land, building, equipment":0,"Investments publicly traded":26414377,"Investments other":0,"Other assets":228253},"Liabilities":{"value":0,"Accounts payable, accrued":0,"Other liabilities":0},"Fund balance":{"value":30035090,"Temporarily restricted net assets":5869975,"Permanently restricted net assets":24165115},"Form990Details":{"program_service_accomplishments":[{"description":"INVESTMENT INCOME OF THE ENDOWMENT PAID TO THE EASTERN STAR HOMES OF CALIFORNIA.","expense":3115000,"grants":3115000}],"functional_expense_allocations":{"legal_fees":{"program_services":3236,"total":3236},"accounting_fees":{"program_services":10500,"total":10500},"investment_management_fees":{"program_services":124499,"total":124499},"payments_to_affiliates":{"program_services":110683,"total":110683},"all_other_expenses":{"program_services":1042,"total":1042}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"DEBBIE MAIMAN"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":false},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"STACY WARREN","phone":"7149862380","address_line1":"16960 BASTANCHURY ROAD SUITE E","city":"YORBA LINDA","state":"CA","zip":"92886"},"contractor_compensation_group":[{"business_name_line1":"MERRILL LYNCH","compensation":124499,"services_description":"CONSULTING SERVICES","address_line1":"4800 DEER LAKE DRIVE EAST","city":"JACKSONVILLE","state":"FL","zip":"32246","name":"MERRILL LYNCH","address":"4800 DEER LAKE DRIVE EAST, JACKSONVILLE, FL, 32246"}],"officers_directors_key_employees":[{"person_name":"TRICIA STEWART","title":"CHAIRMAN","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"TRICIA STEWART"},{"person_name":"DONNA DOAN","title":"MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DONNA DOAN"},{"person_name":"DONNA TUCKER","title":"MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DONNA TUCKER"},{"person_name":"DEBBIE SANBORN","title":"MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DEBBIE SANBORN"},{"person_name":"LARRY COFFIN","title":"MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LARRY COFFIN"},{"person_name":"DEBBIE MAIMAN","title":"WORTHY GRAND MATRON","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DEBBIE MAIMAN"},{"person_name":"RANDY CADY","title":"WORTHY GRAND MATRON","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"RANDY CADY"},{"person_name":"KIMBERLY COOKE","title":"GRAND TREASURER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"KIMBERLY COOKE"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type2":true,"certification":true},"supported_organizations":{"total_supported_organizations":1,"sum_of_amounts":3115000,"rows":[{"ein":941196188,"organization_type":"7","support_amount":3115000,"governing_document_listed":true,"supported_org_notified":true,"us_organized":true,"name":"EASTERN STAR HOMES OF CALIFORNIA"}]},"supporting_organization_tests":{"contribution_35_controlled_prior_schema":false,"contribution_controller_prior_schema":false,"contribution_related_party_prior_schema":false}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"collections":{"used_for_public_exhibition":true,"solicited_assets_sale":false,"art_public_exhibition_amounts":{"assets_included":40038}},"endowment_funds":{"current_year":{"beginning_year_balance":31839046,"contributions":195415,"investment_earnings_or_losses":1190439,"grants_or_scholarships":3115000,"other_expenditures":74810,"end_year_balance":30035090},"current_year_minus1":{"beginning_year_balance":32327908,"contributions":1263932,"investment_earnings_or_losses":615436,"grants_or_scholarships":2350000,"other_expenditures":18230,"end_year_balance":31839046},"current_year_minus2":{"beginning_year_balance":30734057,"contributions":1656599,"investment_earnings_or_losses":2523271,"grants_or_scholarships":2525000,"other_expenditures":61019,"end_year_balance":32327908},"current_year_minus3":{"beginning_year_balance":32129809,"contributions":2267536,"investment_earnings_or_losses":799129,"grants_or_scholarships":2575000,"other_expenditures":1887417,"end_year_balance":30734057},"current_year_minus4":{"beginning_year_balance":31859872,"contributions":940946,"investment_earnings_or_losses":2570032,"grants_or_scholarships":2900000,"other_expenditures":341041,"end_year_balance":32129809},"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"other_land_buildings":{"other_cost_or_other_basis":6100,"book_value":0,"depreciation":6100},"total_book_value":0},"supplemental_information":[{"form_and_line_reference":"PART III, LINE 4:","explanation":"THE ORGANIZATION USES THESE ANTIQUES AND COLLECTIONS TO PROVIDE THE NATURAL ENVIRONMENT FOR THE EASTERN STAR HOMES."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":3115000,"reported_domestic_org_grants_program_services":3115000,"total_501c3_and_government_organizations":1,"grants":[{"ein":941196188,"irc_section":"501(C)(3)","cash":3115000,"purpose":"TO SUPPORT THE ORGANIZATION","address_line1":"16960 BASTANCHURY ROAD SUITE E","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16960 BASTANCHURY ROAD SUITE E, YORBA LINDA, CA, 92886"}],"total_domestic_grants":3115000,"total_domestic_program_services":3115000,"detail_org_grants_total":3115000,"detail_domestic_grants_total":3115000,"supplemental_information":[{"form_and_line_reference":"PART I, LINE 2:","explanation":"THE ORGANIZATION ASSISTS IN PAYING EASTERN STAR HOMES' (ESH) EXPENSES FOR AGED MEMBERS OF THE EASTERN STAR ORGANIZATION AND FOR OTHER 65+ MEMBERS IN NEED OF ASSISTANCE VIA THE ESH OUTREACH PROGRAM."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"THE ORGANIZATION ASSISTS IN PAYING EASTERN STAR HOMES' (ESH) EXPENSES FOR AGED MEMBERS OF THE EASTERN STAR ORGANIZATION AND FOR OTHER 65+ MEMBERS IN NEED OF ASSISTANCE VIA THE ESH OUTREACH PROGRAM.","form_and_line_reference":"PART I, LINE 2:"}},"ScheduleR":{"tax_exempt_organizations":[{"ein":941196188,"business_name_line1":"EASTERN STAR HOMES OF CALIFORNIA","primary_activities_text":"ELDER CARE","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"CA","direct_controlling_business_name_line1":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","address_line1":"16960 BASTANCHURY ROAD SUITE E","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16960 BASTANCHURY ROAD SUITE E, YORBA LINDA, CA, 92886"},{"ein":940446470,"business_name_line1":"GRAND CHAPTER OF CA ORDER OF EASTERN STAR","primary_activities_text":"FRATERNALISM","exempt_code_section_text":"501(C)(8)","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16960 BASTANCHURY ROAD SUITE E","city":"YORBA LINDA","state":"CA","zip":"92886","name":"GRAND CHAPTER OF CA ORDER OF EASTERN STAR","address":"16960 BASTANCHURY ROAD SUITE E, YORBA LINDA, CA, 92886"},{"ein":943260536,"business_name_line1":"CALIFORNIA EASTERN STAR FOUNDATION","primary_activities_text":"EDUC/CHTBLE","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16960 BASTANCHURY ROAD SUITE E","city":"YORBA LINDA","state":"CA","zip":"92886","name":"CALIFORNIA EASTERN STAR FOUNDATION","address":"16960 BASTANCHURY ROAD SUITE E, YORBA LINDA, CA, 92886"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"EASTERN STAR HOMES OF CALIFORNIA","amount_involved":3115000,"method_of_amount_determination":"BOOK","transaction_type":"B","name":"EASTERN STAR HOMES OF CALIFORNIA"},{"business_name_line1":"GRAND CHAPTER OF CALIFORNIA ORDER OF EASTERN STAR","amount_involved":110683,"method_of_amount_determination":"BOOK","transaction_type":"P","name":"GRAND CHAPTER OF CALIFORNIA ORDER OF EASTERN STAR"}]},"source_xml":"201532299349302678_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To promote and practice charity and fraternalism.","primary_activities":"Investment income of the endowment paid to the eastern star homes of california.","year":2014,"name":"ENDOWMENT FUND OF THE GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","phone":"7149862380","website":"WWW.OESCAL.ORG","type":"990","principal_officer":"TAMMY KINZY","year_formation":1933,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2014-10-01T00:00:00","tax_period_end":"2015-09-30T00:00:00","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886, USA","city":"YORBA LINDA","state":"CA","country":"USA","zip_code":"92886"},"Governance":{"501c3 determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":true,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1004464,"Contributions":{"value":330918,"Other contributions":289083,"Dues":41835},"Program revenue":{"value":0},"Investment income":{"value":672275,"Investment income total":672275},"Other revenues":{"value":1271,"Other total":1271}},"Expenses":{"value":2750073,"Grant expense":{"value":2510000,"Grants to domestic orgs":2510000},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":240073,"Investment management fees":116184,"Payments to affiliates":119156,"Insurance":186,"Itemized Expenses":{"value":4547,"TAXES/LICENSES":2680,"MISCELLANEOUS EXP":1145,"FUNDRAISING EXPENSE":722}},"Functional Expenses":{"Program Service Expenses":2749351,"Management And General Expenses":0,"Fundraising Expenses":722}},"Assets":{"value":26276636,"Non-interest bearing cash":22237,"Accounts receivable":902,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":26111614,"Other assets":141883},"Liabilities":{"value":1247,"Accounts payable, accrued":1247},"Fund balance":{"value":26275389,"Temporarily restricted net assets":2057812,"Permanently restricted net assets":24217577},"Form990Details":{"program_service_accomplishments":[{"description":"INVESTMENT INCOME OF THE ENDOWMENT PAID TO THE EASTERN STAR HOMES OF CALIFORNIA.","expense":2510000,"grants":2510000}],"functional_expense_allocations":{"investment_management_fees":{"program_services":116184,"total":116184},"payments_to_affiliates":{"program_services":119156,"total":119156},"insurance":{"program_services":186,"total":186}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"TAMMY KINZY"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":false},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"7145779281","business_name_line1":"DEBORAH BAKER","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886"},"contractor_compensation_group":[{"business_name_line1":"MERRILL LYNCH","compensation":116184,"services_description":"INVESTMENT CONSULTING SERVICES","address_line1":"4800 DEER LAKE DRIVE EAST","city":"JACKSONVILLE","state":"FL","zip":"32246","name":"MERRILL LYNCH","address":"4800 DEER LAKE DRIVE EAST, JACKSONVILLE, FL, 32246"}],"officers_directors_key_employees":[{"person_name":"DONNA DOAN","title":"CHAIRMAN","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DONNA DOAN"},{"person_name":"DONNA TUCKER","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DONNA TUCKER"},{"person_name":"DEBBIE SANBORN","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DEBBIE SANBORN"},{"person_name":"LARRY COFFIN","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LARRY COFFIN"},{"person_name":"DENNY RAE GRIST","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DENNY RAE GRIST"},{"person_name":"MARTHA PETERS","title":"WORTHY GRAND MATRON","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MARTHA PETERS"},{"person_name":"ROGER NIEDER","title":"WORTHY GRAND PATRON","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ROGER NIEDER"},{"person_name":"SANDRA GEANOULIS","title":"GRAND TREASURER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"SANDRA GEANOULIS"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type2":true,"written_irs_determination":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":2510000,"other_support_sum":0,"rows":[{"ein":941196188,"organization_type":"7","support_amount":2510000,"other_support_amount":0,"governing_document_listed":true,"name":"EASTERN STAR HOMES OF CALIFORNIA"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"majority_directors_trustees_supported_org":true}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"collections":{"used_for_public_exhibition":true,"solicited_assets_sale":false,"art_public_exhibition_amounts":{"assets_included":40038}},"endowment_funds":{"current_year":{"beginning_year_balance":30035090,"contributions":289083,"investment_earnings_or_losses":-1244398,"grants_or_scholarships":2510000,"other_expenditures":294386,"end_year_balance":26275389},"current_year_minus1":{"beginning_year_balance":31839046,"contributions":195415,"investment_earnings_or_losses":1190439,"grants_or_scholarships":3115000,"other_expenditures":74810,"end_year_balance":30035090},"current_year_minus2":{"beginning_year_balance":32327908,"contributions":1263932,"investment_earnings_or_losses":615436,"grants_or_scholarships":2350000,"other_expenditures":18230,"end_year_balance":31839046},"current_year_minus3":{"beginning_year_balance":30734057,"contributions":1656599,"investment_earnings_or_losses":2523271,"grants_or_scholarships":2525000,"other_expenditures":61019,"end_year_balance":32327908},"current_year_minus4":{"beginning_year_balance":32129809,"contributions":2267536,"investment_earnings_or_losses":799129,"grants_or_scholarships":2900000,"other_expenditures":1887417,"end_year_balance":30409057},"permanent_endowment_eoy_percentage":0.92,"term_endowment_eoy_percentage":0.08,"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"other_land_buildings":{"other_cost_or_other_basis":6100,"book_value":0,"depreciation":6100},"total_book_value":0},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART III, LINE 4:","explanation":"THE ORGANIZATION USES THESE ANTIQUES AND COLLECTIONS TO PROVIDE THE NATURAL ENVIRONMENT FOR THE EASTERN STAR HOMES."},{"form_and_line_reference":"PART X, LINE 2:","explanation":"ENDOWMENT FUND OF THE GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR (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 HAS NO UNRECOGNIZED TAX BENEFITS RECORDED OR UNRECORDED AT SEPTEMBER 30, 2015 AND 2014. THE ENDOWMENT FUND'S FEDERAL INFORMATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE GENERALLY FOR A PERIOD OF THREE YEARS FROM THE FILING OF A FEDERAL RETURN. CALIFORNIA TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE FRANCHISE TAX BOARD FOR A PERIOD OF FOUR YEARS FROM THE FILING OF A RETURN. IF APPLICABLE, THE ENDOWMENT FUND RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS AS PART OF INCOME TAX EXPENSE, AND INCLUDS ACCRUED INTEREST AND PENALTIES WITH ACCRUED EXPENSES IN THE STATEMENTS OF FINANCIAL POSITION."}]},"ScheduleI":{"grant_records_maintained":false,"reported_domestic_org_grants":2510000,"reported_domestic_org_grants_program_services":2510000,"total_501c3_and_government_organizations":1,"total_other_organizations":0,"grants":[{"ein":941196188,"irc_section":"501(C)(3)","cash":2510000,"noncash":0,"purpose":"TO SUPPORT THE ORGANIZATION","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"}],"total_domestic_grants":2510000,"total_domestic_program_services":2510000,"detail_org_grants_total":2510000,"detail_domestic_grants_total":2510000,"supplemental_information":[{"form_and_line_reference":"PART I, LINE 2","explanation":"THE ORGANIZATION ASSISTS IN PAYING EASTERN STAR HOMES' (ESH) EXPENSES FOR AGED MEMBERS OF THE EASTERN STAR ORGANIZATION AND FOR OTHER 65+ MEMBERS IN NEED OF ASSISTANCE VIA THE ESH OUTREACH PROGRAM."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"THE ORGANIZATION ASSISTS IN PAYING EASTERN STAR HOMES' (ESH) EXPENSES FOR AGED MEMBERS OF THE EASTERN STAR ORGANIZATION AND FOR OTHER 65+ MEMBERS IN NEED OF ASSISTANCE VIA THE ESH OUTREACH PROGRAM.","form_and_line_reference":"PART I, LINE 2"}},"ScheduleR":{"tax_exempt_organizations":[{"ein":941196188,"business_name_line1":"EASTERN STAR HOMES OF CALIFORNIA","primary_activities_text":"ELDER CARE","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"},{"ein":940446470,"business_name_line1":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","primary_activities_text":"FRATERNALISM","exempt_code_section_text":"501(C)(8)","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"},{"ein":943260536,"business_name_line1":"CALIFORNIA EASTERN STAR FOUNDATION","primary_activities_text":"EDUCATION/CHARITY","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"CALIFORNIA EASTERN STAR FOUNDATION","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"GRAND CHAPTER OF CALIFORNIA ORDER OF EASTERN STAR","amount_involved":119156,"method_of_amount_determination":"BOOK","transaction_type":"M","name":"GRAND CHAPTER OF CALIFORNIA ORDER OF EASTERN STAR"}]},"source_xml":"201632289349307553_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To promote and practice charity.","primary_activities":"Investment income of the endowment paid to the eastern star homes of california.","year":2016,"name":"ENDOWMENT FUND OF THE GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","phone":"7149862380","website":"WWW.OESCAL.ORG","type":"990","principal_officer":"TAMMY KINZY","year_formation":1933,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2016-10-01T00:00:00","tax_period_end":"2017-09-30T00:00:00","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886, USA","city":"YORBA LINDA","state":"CA","country":"USA","zip_code":"92886"},"Governance":{"501c3 determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":true,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":4988998,"Contributions":{"value":4229485,"Other contributions":4183533,"Dues":45952},"Program revenue":{"value":0},"Investment income":{"value":759513,"Investment income total":569348,"Net investment gain":190165},"Other revenues":{"value":0}},"Expenses":{"value":2602646,"Grant expense":{"value":2540000,"Grants to domestic orgs":2540000},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":62646,"Accounting":18550,"Investment management fees":33746,"Office expenses":537,"Payments to affiliates":9426,"Itemized Expenses":387},"Functional Expenses":{"Program Service Expenses":2584096,"Management And General Expenses":18550,"Fundraising Expenses":0}},"Assets":{"value":29922236,"Non-interest bearing cash":323360,"Accounts receivable":45952,"Land, building, equipment":0,"Investments publicly traded":29366737,"Other assets":186187},"Liabilities":{"value":0,"Accounts payable, accrued":0},"Fund balance":{"value":29922236,"Temporarily restricted net assets":17238872,"Permanently restricted net assets":12683364},"Form990Details":{"program_service_accomplishments":[{"description":"INVESTMENT INCOME OF THE ENDOWMENT PAID TO THE EASTERN STAR HOMES OF CALIFORNIA.","expense":2540000,"grants":2540000}],"functional_expense_allocations":{"accounting_fees":{"management_and_general":18550,"total":18550},"investment_management_fees":{"program_services":33746,"total":33746},"office_expenses":{"program_services":537,"total":537},"payments_to_affiliates":{"program_services":9426,"total":9426}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"TAMMY KINZY"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"7149862380","business_name_line1":"DEBORAH BAKER","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886"},"officers_directors_key_employees":[{"person_name":"DEBBIE SANBORN","title":"CHAIRMAN","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DEBBIE SANBORN"},{"person_name":"LARRY COFFIN","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LARRY COFFIN"},{"person_name":"DENNY RAE GRIST","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DENNY RAE GRIST"},{"person_name":"R STEVEN DOAN","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"R STEVEN DOAN"},{"person_name":"ROB SCOTT","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ROB SCOTT"},{"person_name":"LINDA HOESER","title":"WORTHY GRAND MATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"LINDA HOESER"},{"person_name":"BILL PRENTISS","title":"WORTHY GRAND PATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"BILL PRENTISS"},{"person_name":"SANDRA GEANOULIS","title":"GRAND TREASURER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"SANDRA GEANOULIS"},{"person_name":"DONNA TUCKER","title":"FORMER CHAIRMAN","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DONNA TUCKER"},{"person_name":"CHRIS DIAS","title":"FORMER WORTHY GRAND MATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"CHRIS DIAS"},{"person_name":"JOHN SCOTT","title":"FORMER WORTHY GRAND PATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JOHN SCOTT"},{"person_name":"DEBORAH BAKER","title":"FORMER ACTING GRAND TREASURER","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DEBORAH BAKER"},{"person_name":"TAMMY KINZY","title":"GRAND SECRETARY","average_hours_per_week":1.0,"average_hours_per_week_related_org":41.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":51600,"other_compensation":6910,"officer":true,"name":"TAMMY KINZY"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type2":true,"written_irs_determination":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":2540000,"other_support_sum":0,"rows":[{"ein":941196188,"organization_type":"7","support_amount":2540000,"other_support_amount":0,"governing_document_listed":true,"name":"EASTERN STAR HOMES OF CALIFORNIA"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"majority_directors_trustees_supported_org":true}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"collections":{"used_for_public_exhibition":true,"solicited_assets_sale":false,"art_public_exhibition_amounts":{"assets_included":40038}},"endowment_funds":{"current_year":{"beginning_year_balance":25929929,"contributions":4183533,"investment_earnings_or_losses":2365468,"grants_or_scholarships":2540000,"other_expenditures":16694,"end_year_balance":29922236},"current_year_minus1":{"beginning_year_balance":26275389,"contributions":270690,"investment_earnings_or_losses":2179642,"grants_or_scholarships":2725000,"other_expenditures":70792,"end_year_balance":25929929},"current_year_minus2":{"beginning_year_balance":30035090,"contributions":289083,"investment_earnings_or_losses":-1244398,"grants_or_scholarships":2510000,"other_expenditures":294386,"end_year_balance":26275389},"current_year_minus3":{"beginning_year_balance":31839046,"contributions":195415,"investment_earnings_or_losses":1190439,"grants_or_scholarships":3115000,"other_expenditures":74810,"end_year_balance":30035090},"current_year_minus4":{"beginning_year_balance":32327908,"contributions":1263932,"investment_earnings_or_losses":615436,"grants_or_scholarships":2350000,"other_expenditures":18230,"end_year_balance":31839046},"permanent_endowment_eoy_percentage":0.4239,"term_endowment_eoy_percentage":0.5761,"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"other_land_buildings":{"other_cost_or_other_basis":6100,"book_value":0,"depreciation":6100},"total_book_value":0},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART III, LINE 4:","explanation":"THE ORGANIZATION USES THESE ANTIQUES AND COLLECTIONS TO PROVIDE THE NATURAL ENVIRONMENT FOR THE EASTERN STAR HOMES."},{"form_and_line_reference":"PART X, LINE 2:","explanation":"ENDOWMENT FUND OF THE GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR (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 HAS NO UNRECOGNIZED TAX BENEFITS RECORDED OR UNRECORDED AT SEPTEMBER 30, 2017 AND 2016. THE ENDOWMENT FUND'S FEDERAL INFORMATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE GENERALLY FOR A PERIOD OF THREE YEARS FROM THE FILING OF A FEDERAL RETURN. CALIFORNIA TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE FRANCHISE TAX BOARD FOR A PERIOD OF FOUR YEARS FROM THE FILING OF A RETURN. IF APPLICABLE, THE ENDOWMENT FUND RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS AS PART OF INCOME TAX EXPENSE, AND INCLUDES ACCRUED INTEREST AND PENALTIES WITH ACCRUED EXPENSES IN THE STATEMENTS OF FINANCIAL POSITION."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":2540000,"reported_domestic_org_grants_program_services":2540000,"total_501c3_and_government_organizations":1,"total_other_organizations":0,"grants":[{"ein":941196188,"irc_section":"501(C)(3)","cash":2540000,"purpose":"TO SUPPORT THE ORGANIZATION","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"}],"total_domestic_grants":2540000,"total_domestic_program_services":2540000,"detail_org_grants_total":2540000,"detail_domestic_grants_total":2540000,"supplemental_information":[{"form_and_line_reference":"PART I, LINE 2","explanation":"IN ADDITION TO MONITORING THE USE OF GRANT FUNDS THROUGH THE BOARD MEMBERS SHARED BY THE ORGANIZATION'S, 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."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"IN ADDITION TO MONITORING THE USE OF GRANT FUNDS THROUGH THE BOARD MEMBERS SHARED BY THE ORGANIZATION'S, 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_and_line_reference":"PART I, LINE 2"}},"ScheduleR":{"tax_exempt_organizations":[{"ein":941196188,"business_name_line1":"EASTERN STAR HOMES OF CALIFORNIA","primary_activities_text":"ELDER CARE","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"},{"ein":940446470,"business_name_line1":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","primary_activities_text":"FRATERNALISM","exempt_code_section_text":"501(C)(8)","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"},{"ein":943260536,"business_name_line1":"CALIFORNIA EASTERN STAR FOUNDATION","primary_activities_text":"EDUCATION/CHARITY","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"CALIFORNIA EASTERN STAR FOUNDATION","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":true,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201842049349300334_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To receive gifts, bequests and contributions for the purpose of continued support of the eastern star homes of california.","primary_activities":"To receive gifts, bequests and contributions for the purpose of continued support of the eastern star homes of california","year":2018,"name":"ENDOWMENT FUND OF THE GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","phone":"7149862380","website":"WWW.OESCAL.ORG","type":"990","principal_officer":"TAMMY KINZY","year_formation":1933,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2018-10-01T00:00:00","tax_period_end":"2019-09-30T00:00:00","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886, USA","city":"YORBA LINDA","state":"CA","country":"USA","zip_code":"92886"},"Governance":{"501c3 determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":true,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":903001,"Contributions":{"value":115918,"Other contributions":68276,"Dues":47642},"Program revenue":{"value":0},"Investment income":{"value":787083,"Investment income total":830460,"Net investment gain":-43377},"Other revenues":{"value":0}},"Expenses":{"value":1925001,"Grant expense":{"value":1863000,"Grants to domestic orgs":1863000},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":62001,"Accounting":19177,"Investment management fees":36435,"Office expenses":268,"Payments to affiliates":5745,"Itemized Expenses":376},"Functional Expenses":{"Program Service Expenses":1863510,"Management And General Expenses":61491,"Fundraising Expenses":0}},"Assets":{"value":31425905,"Non-interest bearing cash":504693,"Accounts receivable":140239,"Land, building, equipment":0,"Investments publicly traded":29268615,"Other assets":1512358},"Liabilities":{"value":85,"Accounts payable, accrued":0,"Other liabilities":85},"Fund balance":{"value":31425820,"Temporarily restricted net assets":17311973,"Permanently restricted net assets":14113847},"Form990Details":{"program_service_accomplishments":[{"description":"TO RECEIVE GIFTS, BEQUESTS AND CONTRIBUTIONS FOR THE PURPOSE OF CONTINUED SUPPORT OF THE EASTERN STAR HOMES OF CALIFORNIA","expense":1863510,"grants":1863000}],"functional_expense_allocations":{"accounting_fees":{"management_and_general":19177,"total":19177},"investment_management_fees":{"management_and_general":36435,"total":36435},"office_expenses":{"program_services":213,"management_and_general":55,"total":268},"payments_to_affiliates":{"management_and_general":5745,"total":5745}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_x":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"TAMMY KINZY"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"7149862380","business_name_line1":"DEBORAH BAKER","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886"},"officers_directors_key_employees":[{"person_name":"LARRY COFFIN","title":"FORMER CHAIRMAN","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"LARRY COFFIN"},{"person_name":"DENNY RAE GRIST","title":"CHAIRMAN","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DENNY RAE GRIST"},{"person_name":"R STEVEN DOAN","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"R STEVEN DOAN"},{"person_name":"ROB SCOTT","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ROB SCOTT"},{"person_name":"GEORGE GEANOULIS","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"GEORGE GEANOULIS"},{"person_name":"ALYSON GRANT","title":"FORMER WORTHY GRAND MATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ALYSON GRANT"},{"person_name":"FRED LOESER","title":"FORMER WORTHY GRAND PATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"FRED LOESER"},{"person_name":"MARGARET PEGGY TUCKER","title":"FORMER GRAND TREASURER","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MARGARET PEGGY TUCKER"},{"person_name":"HEIDI BENJAMIN","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"HEIDI BENJAMIN"},{"person_name":"TERRI EWING","title":"WORTHY GRAND MATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"TERRI EWING"},{"person_name":"PAUL LACROIX","title":"WORTHY GRAND PATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"PAUL LACROIX"},{"person_name":"DEBBIE VON BIMA","title":"GRAND TREASURER","average_hours_per_week":1.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DEBBIE VON BIMA"},{"person_name":"TAMMY KINZY","title":"GRAND SECRETARY","average_hours_per_week":1.0,"average_hours_per_week_related_org":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":56462,"other_compensation":11671,"officer":true,"name":"TAMMY KINZY"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type2":true,"written_irs_determination":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":1863000,"other_support_sum":0,"rows":[{"ein":941196188,"organization_type":"7","support_amount":1863000,"other_support_amount":0,"governing_document_listed":true,"name":"EASTERN STAR HOMES OF CALIFORNIA"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"majority_directors_trustees_supported_org":false},"supplemental_information":{"part_vi":[{"form_and_line_reference":"PART IV, SECTION C, LINE 1:","explanation":"THREE 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."}]}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"collections":{"used_for_public_exhibition":true,"solicited_assets_sale":false,"art_public_exhibition_amounts":{"assets_included":40038}},"endowment_funds":{"current_year":{"beginning_year_balance":31852994,"contributions":169699,"investment_earnings_or_losses":1291693,"grants_or_scholarships":1863000,"other_expenditures":25566,"end_year_balance":31425820},"current_year_minus1":{"beginning_year_balance":30888984,"contributions":2081052,"investment_earnings_or_losses":1594332,"grants_or_scholarships":2360000,"other_expenditures":61346,"end_year_balance":32143022},"current_year_minus2":{"beginning_year_balance":25929929,"contributions":4183533,"investment_earnings_or_losses":2365468,"grants_or_scholarships":2540000,"other_expenditures":16694,"end_year_balance":29922236},"current_year_minus3":{"beginning_year_balance":26275389,"contributions":270690,"investment_earnings_or_losses":2179642,"grants_or_scholarships":2725000,"other_expenditures":70792,"end_year_balance":25929929},"current_year_minus4":{"beginning_year_balance":30035090,"contributions":289083,"investment_earnings_or_losses":-1244398,"grants_or_scholarships":2510000,"other_expenditures":294386,"end_year_balance":26275389},"permanent_endowment_eoy_percentage":0.4491,"term_endowment_eoy_percentage":0.5509,"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"other_land_buildings":{"other_cost_or_other_basis":6100,"book_value":0,"depreciation":6100},"total_book_value":0},"other_liabilities":{"liabilities":[{"description":"OTHER LIABILITIES","amount":85}],"total_liability":85,"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART III, LINE 4:","explanation":"THE ORGANIZATION USES THESE ANTIQUES AND COLLECTIONS TO PROVIDE THE NATURAL ENVIRONMENT FOR THE EASTERN STAR HOMES."},{"form_and_line_reference":"PART V, LINE 4:","explanation":"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."},{"form_and_line_reference":"PART X, LINE 2:","explanation":"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, 2019 AND 2018."},{"form_and_line_reference":"SCH D PART V COLUMN A LINE 1A","explanation":"THE CURRENT YEAR BEGINNING OF YEAR BALANCE HAS BEEN INCREASED FROM THE PRIOR YEAR END OF YEAR BALANCE BY A $290,028 PRIOR PERIOD ADJUSTMENT. THE PRIOR PERIOD ADJUSTMENT WAS A PRIOR YEAR OVERSTATEMENT OF A BENEFICIAL INTEREST IN A PERPETUAL TRUST."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":1863000,"reported_domestic_org_grants_program_services":1863000,"total_501c3_and_government_organizations":1,"total_other_organizations":0,"grants":[{"ein":941196188,"irc_section":"501(C)(3)","cash":1863000,"purpose":"TO SUPPORT THE ORGANIZATION","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"}],"total_domestic_grants":1863000,"total_domestic_program_services":1863000,"detail_org_grants_total":1863000,"detail_domestic_grants_total":1863000,"supplemental_information":[{"form_and_line_reference":"PART I, LINE 2","explanation":"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."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"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_and_line_reference":"PART I, LINE 2"}},"ScheduleR":{"tax_exempt_organizations":[{"ein":941196188,"business_name_line1":"EASTERN STAR HOMES OF CALIFORNIA","primary_activities_text":"ELDER CARE","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"},{"ein":940446470,"business_name_line1":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","primary_activities_text":"FRATERNALISM","exempt_code_section_text":"501(C)(8)","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"},{"ein":943260536,"business_name_line1":"CALIFORNIA EASTERN STAR FOUNDATION","primary_activities_text":"EDUCATION/CHARITY","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"CALIFORNIA EASTERN STAR FOUNDATION","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":true,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"202000459349302045_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To promote and practice charity.","primary_activities":"Investment income of the endowment paid to the eastern star homes of california.","year":2017,"name":"ENDOWMENT FUND OF THE GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","phone":"7149862380","website":"WWW.OESCAL.ORG","type":"990","principal_officer":"TAMMY KINZY","year_formation":1933,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2017-10-01T00:00:00","tax_period_end":"2018-09-30T00:00:00","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886, USA","city":"YORBA LINDA","state":"CA","country":"USA","zip_code":"92886"},"Governance":{"501c3 determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":true,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":3085724,"Contributions":{"value":2081052,"Other contributions":2034235,"Dues":46817},"Program revenue":{"value":0},"Investment income":{"value":1004672,"Investment income total":659774,"Net investment gain":344898},"Other revenues":{"value":0}},"Expenses":{"value":2421346,"Grant expense":{"value":2360000,"Grants to domestic orgs":2360000},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":61346,"Accounting":14175,"Investment management fees":37928,"Office expenses":791,"Payments to affiliates":8144,"Itemized Expenses":308},"Functional Expenses":{"Program Service Expenses":2360932,"Management And General Expenses":60414,"Fundraising Expenses":0}},"Assets":{"value":32152311,"Non-interest bearing cash":750876,"Accounts receivable":921752,"Land, building, equipment":0,"Investments publicly traded":28623142,"Other assets":1856541},"Liabilities":{"value":9289,"Accounts payable, accrued":374,"Other liabilities":8915},"Fund balance":{"value":32143022,"Temporarily restricted net assets":17703306,"Permanently restricted net assets":14439716},"Form990Details":{"program_service_accomplishments":[{"description":"INVESTMENT INCOME OF THE ENDOWMENT PAID TO THE EASTERN STAR HOMES OF CALIFORNIA.","expense":2360932,"grants":2360000}],"functional_expense_allocations":{"accounting_fees":{"management_and_general":14175,"total":14175},"investment_management_fees":{"management_and_general":37928,"total":37928},"office_expenses":{"program_services":784,"management_and_general":7,"total":791},"payments_to_affiliates":{"management_and_general":8144,"total":8144}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":true,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"TAMMY KINZY"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"7149862380","business_name_line1":"DEBORAH BAKER","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886"},"officers_directors_key_employees":[{"person_name":"LARRY COFFIN","title":"CHAIRMAN","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"LARRY COFFIN"},{"person_name":"DENNY RAE GRIST","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DENNY RAE GRIST"},{"person_name":"R STEVEN DOAN","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"R STEVEN DOAN"},{"person_name":"ROB SCOTT","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ROB SCOTT"},{"person_name":"GEORGE GEANOULIS","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"GEORGE GEANOULIS"},{"person_name":"ALYSON GRANT","title":"WORTHY GRAND MATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ALYSON GRANT"},{"person_name":"FRED LOESER","title":"WORTHY GRAND PATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"FRED LOESER"},{"person_name":"MARGARET PEGGY TUCKER","title":"GRAND TREASURER","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MARGARET PEGGY TUCKER"},{"person_name":"DEBBIE SANBORN","title":"FORMER CHAIRMAN","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DEBBIE SANBORN"},{"person_name":"LINDA HOESER","title":"FORMER WORTHY GRAND MATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"LINDA HOESER"},{"person_name":"BILL PRENTISS","title":"FORMER WORTHY GRAND PATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"BILL PRENTISS"},{"person_name":"SANDRA GEANOULIS","title":"FORMER GRAND TREASURER","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"SANDRA GEANOULIS"},{"person_name":"TAMMY KINZY","title":"GRAND SECRETARY","average_hours_per_week":1.0,"average_hours_per_week_related_org":42.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":52000,"other_compensation":10560,"officer":true,"name":"TAMMY KINZY"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type2":true,"written_irs_determination":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":2360000,"other_support_sum":0,"rows":[{"ein":941196188,"organization_type":"7","support_amount":2360000,"other_support_amount":0,"governing_document_listed":true,"name":"EASTERN STAR HOMES OF CALIFORNIA"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"majority_directors_trustees_supported_org":false},"supplemental_information":{"part_vi":[{"form_and_line_reference":"PART IV, SECTION C, LINE 1:","explanation":"THREE 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."}]}},"ScheduleB":{"attached":false,"required":true},"ScheduleD":{"collections":{"used_for_public_exhibition":true,"solicited_assets_sale":false,"art_public_exhibition_amounts":{"assets_included":40038}},"endowment_funds":{"current_year":{"beginning_year_balance":30888984,"contributions":2081052,"investment_earnings_or_losses":1594332,"grants_or_scholarships":2360000,"other_expenditures":61346,"end_year_balance":32143022},"current_year_minus1":{"beginning_year_balance":25929929,"contributions":4183533,"investment_earnings_or_losses":2365468,"grants_or_scholarships":2540000,"other_expenditures":16694,"end_year_balance":29922236},"current_year_minus2":{"beginning_year_balance":26275389,"contributions":270690,"investment_earnings_or_losses":2179642,"grants_or_scholarships":2725000,"other_expenditures":70792,"end_year_balance":25929929},"current_year_minus3":{"beginning_year_balance":30035090,"contributions":289083,"investment_earnings_or_losses":-1244398,"grants_or_scholarships":2510000,"other_expenditures":294386,"end_year_balance":26275389},"current_year_minus4":{"beginning_year_balance":31839046,"contributions":195415,"investment_earnings_or_losses":1190439,"grants_or_scholarships":3115000,"other_expenditures":74810,"end_year_balance":30035090},"permanent_endowment_eoy_percentage":0.4492,"term_endowment_eoy_percentage":0.5508,"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"other_land_buildings":{"other_cost_or_other_basis":6100,"book_value":0,"depreciation":6100},"total_book_value":0},"other_assets":{"assets":[{"description":"OTHER ASSETS","book_value":124075},{"description":"BENEFICIAL INTEREST IN PERPETUAL TRUSTS","book_value":1670354},{"description":"ANTIQUES","book_value":40038},{"description":"LIFE INSURANCE CONTRACTS","book_value":22074}],"total_book_value":1856541},"other_liabilities":{"liabilities":[{"description":"OTHER LIABILITIES","amount":8915}],"total_liability":8915,"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART III, LINE 4:","explanation":"THE ORGANIZATION USES THESE ANTIQUES AND COLLECTIONS TO PROVIDE THE NATURAL ENVIRONMENT FOR THE EASTERN STAR HOMES."},{"form_and_line_reference":"PART X, LINE 2:","explanation":"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 THEIR EXEMPT PURPOSES. WE HAVE DETERMINED THAT EACH 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 AND THE ENDOWMENT FUND HAVE NO UNRECOGNIZED TAX BENEFITS RECORDED OR UNRECORDED AT SEPTEMBER 30, 2018 AND 2017."},{"form_and_line_reference":"SCH. D PART V COLUMN A LINE 1A","explanation":"THE CURRENT YEAR BEGINNING OF YEAR BALANCE HAS BEEN INCREASED FROM THE PRIOR YEAR END OF YEAR BALANCE BY A 966,748 NET PRIOR PERIOD ADJUSTMENT. THE PRIOR PERIOD ADJUSTMENT WAS MADE UP OF AN UNDERSTATEMENT OF PRIOR YEAR ACCOUNTS RECEIVABLE $162,166 AND A BENEFICIAL INTEREST IN PERPETUAL TRUSTS NOT PREVIOUSLY RECORDED $804,582."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":2360000,"reported_domestic_org_grants_program_services":2360000,"total_501c3_and_government_organizations":1,"total_other_organizations":0,"grants":[{"ein":941196188,"irc_section":"501(C)(3)","cash":2360000,"purpose":"TO SUPPORT THE ORGANIZATION","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"}],"total_domestic_grants":2360000,"total_domestic_program_services":2360000,"detail_org_grants_total":2360000,"detail_domestic_grants_total":2360000,"supplemental_information":[{"form_and_line_reference":"PART I, LINE 2","explanation":"IN ADDITION TO MONITORING THE USE OF GRANT FUNDS THROUGH THE BOARD MEMBERS SHARED BY THE ORGANIZATION'S, 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."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"IN ADDITION TO MONITORING THE USE OF GRANT FUNDS THROUGH THE BOARD MEMBERS SHARED BY THE ORGANIZATION'S, 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_and_line_reference":"PART I, LINE 2"}},"ScheduleM":{"policies":{"any_property_that_must_be_held":false,"review_process_unusual_noncash_gifts":false,"third_parties_used":false},"noncash_contributions":{"cars_and_other_vehicles":{"reported":true,"revenue_reported_on_990":1500,"contribution_count":1,"method_of_determining_revenues":"SALES PRICE"},"real_estate_residential":{"reported":true,"revenue_reported_on_990":149389,"contribution_count":4,"method_of_determining_revenues":"SALES PRICE"}},"supplemental_information":[{"form_and_line_reference":"PART I, COLUMN (B):","explanation":"QUANITY REPORT ON SCHEDULE M, PART I, COLUMN (B) IS THE NUMBER OF ITEMS RECEIVED"}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":941196188,"business_name_line1":"EASTERN STAR HOMES OF CALIFORNIA","primary_activities_text":"ELDER CARE","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"},{"ein":940446470,"business_name_line1":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","primary_activities_text":"FRATERNALISM","exempt_code_section_text":"501(C)(8)","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"},{"ein":943260536,"business_name_line1":"CALIFORNIA EASTERN STAR FOUNDATION","primary_activities_text":"EDUCATION/CHARITY","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"CALIFORNIA EASTERN STAR FOUNDATION","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":true,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201902149349301130_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To promote and practice charity.","primary_activities":"Investment income of the endowment paid to the eastern star homes of california.","year":2015,"name":"ENDOWMENT FUND OF THE GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","phone":"7149862380","website":"WWW.OESCAL.ORG","type":"990","principal_officer":"TAMMY KINZY","year_formation":1933,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2015-10-01T00:00:00","tax_period_end":"2016-09-30T00:00:00","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886, USA","city":"YORBA LINDA","state":"CA","country":"USA","zip_code":"92886"},"Governance":{"501c3 determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":true,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1246455,"Contributions":{"value":314994,"Other contributions":270690,"Dues":44304},"Program revenue":{"value":0},"Investment income":{"value":931461,"Investment income total":930030,"Net investment gain":1431},"Other revenues":{"value":0}},"Expenses":{"value":2840096,"Grant expense":{"value":2725000,"Grants to domestic orgs":2725000},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":115096,"Accounting":10500,"Investment management fees":95251,"Office expenses":101,"Payments to affiliates":8941,"Itemized Expenses":303},"Functional Expenses":{"Program Service Expenses":2829596,"Management And General Expenses":10500,"Fundraising Expenses":0}},"Assets":{"value":25935259,"Non-interest bearing cash":208506,"Accounts receivable":550,"Land, building, equipment":0,"Investments publicly traded":25540016,"Other assets":186187},"Liabilities":{"value":5330,"Accounts payable, accrued":5330},"Fund balance":{"value":25929929,"Temporarily restricted net assets":1481140,"Permanently restricted net assets":24448789},"Form990Details":{"program_service_accomplishments":[{"description":"INVESTMENT INCOME OF THE ENDOWMENT PAID TO THE EASTERN STAR HOMES OF CALIFORNIA.","expense":2725000,"grants":2725000}],"functional_expense_allocations":{"accounting_fees":{"management_and_general":10500,"total":10500},"investment_management_fees":{"program_services":95251,"total":95251},"office_expenses":{"program_services":101,"total":101},"payments_to_affiliates":{"program_services":8941,"total":8941}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"TAMMY KINZY"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"7149862380","business_name_line1":"DEBORAH BAKER","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886"},"officers_directors_key_employees":[{"person_name":"DONNA DOAN","title":"FORMER CHAIRMAN","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DONNA DOAN"},{"person_name":"DONNA TUCKER","title":"CHAIRMAN","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DONNA TUCKER"},{"person_name":"DEBBIE SANBORN","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DEBBIE SANBORN"},{"person_name":"LARRY COFFIN","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LARRY COFFIN"},{"person_name":"DENNY RAE GRIST","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DENNY RAE GRIST"},{"person_name":"MARTHA PETERS","title":"FORMER WORTHY GRAND MATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MARTHA PETERS"},{"person_name":"ROGER NIEDER","title":"FORMER WORTHY GRAND PATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ROGER NIEDER"},{"person_name":"SANDRA GEANOULIS","title":"FORMER GRAND TREASURER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"SANDRA GEANOULIS"},{"person_name":"R STEVEN DOAN","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"R STEVEN DOAN"},{"person_name":"CHRIS DIAS","title":"WORTHY GRAND MATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"CHRIS DIAS"},{"person_name":"JOHN SCOTT","title":"WORTHY GRAND PATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JOHN SCOTT"},{"person_name":"DEBORAH BAKER","title":"GRAND TREASURER","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DEBORAH BAKER"},{"person_name":"TAMMY KINZY","title":"GRAND SECRETARY","average_hours_per_week":1.0,"average_hours_per_week_related_org":41.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":1600,"other_compensation":0,"officer":true,"name":"TAMMY KINZY"},{"person_name":"MARYANN BARRIOS","title":"FORMER GRAND SECRETARY","average_hours_per_week":1.0,"average_hours_per_week_related_org":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":69999,"other_compensation":0,"former":true,"name":"MARYANN BARRIOS"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type2":true,"written_irs_determination":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":2725000,"other_support_sum":0,"rows":[{"ein":941196188,"organization_type":"7","support_amount":2725000,"other_support_amount":0,"governing_document_listed":true,"name":"EASTERN STAR HOMES OF CALIFORNIA"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"majority_directors_trustees_supported_org":true}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"collections":{"used_for_public_exhibition":true,"solicited_assets_sale":false,"art_public_exhibition_amounts":{"assets_included":40038}},"endowment_funds":{"current_year":{"beginning_year_balance":26275389,"contributions":270690,"investment_earnings_or_losses":2179642,"grants_or_scholarships":2725000,"other_expenditures":70792,"end_year_balance":25929929},"current_year_minus1":{"beginning_year_balance":30035090,"contributions":289083,"investment_earnings_or_losses":-1244398,"grants_or_scholarships":2510000,"other_expenditures":294386,"end_year_balance":26275389},"current_year_minus2":{"beginning_year_balance":31839046,"contributions":195415,"investment_earnings_or_losses":1190439,"grants_or_scholarships":3115000,"other_expenditures":74810,"end_year_balance":30035090},"current_year_minus3":{"beginning_year_balance":32327908,"contributions":1263932,"investment_earnings_or_losses":615436,"grants_or_scholarships":2350000,"other_expenditures":18230,"end_year_balance":31839046},"current_year_minus4":{"beginning_year_balance":30734057,"contributions":1656599,"investment_earnings_or_losses":2523271,"grants_or_scholarships":2525000,"other_expenditures":61019,"end_year_balance":32327908},"permanent_endowment_eoy_percentage":0.94,"term_endowment_eoy_percentage":0.06,"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"other_land_buildings":{"other_cost_or_other_basis":6100,"book_value":0,"depreciation":6100},"total_book_value":0},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART III, LINE 4:","explanation":"THE ORGANIZATION USES THESE ANTIQUES AND COLLECTIONS TO PROVIDE THE NATURAL ENVIRONMENT FOR THE EASTERN STAR HOMES."},{"form_and_line_reference":"PART X, LINE 2:","explanation":"ENDOWMENT FUND OF THE GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR (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 HAS NO UNRECOGNIZED TAX BENEFITS RECORDED OR UNRECORDED AT SEPTEMBER 30, 2016 AND 2015. THE ENDOWMENT FUND'S FEDERAL INFORMATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE GENERALLY FOR A PERIOD OF THREE YEARS FROM THE FILING OF A FEDERAL RETURN. CALIFORNIA TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE FRANCHISE TAX BOARD FOR A PERIOD OF FOUR YEARS FROM THE FILING OF A RETURN. IF APPLICABLE, THE ENDOWMENT FUND RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS AS PART OF INCOME TAX EXPENSE, AND INCLUDES ACCRUED INTEREST AND PENALTIES WITH ACCRUED EXPENSES IN THE STATEMENTS OF FINANCIAL POSITION."}]},"ScheduleI":{"grant_records_maintained":false,"reported_domestic_org_grants":2725000,"reported_domestic_org_grants_program_services":2725000,"total_501c3_and_government_organizations":1,"total_other_organizations":0,"grants":[{"ein":941196188,"irc_section":"501(C)(3)","cash":2725000,"noncash":0,"purpose":"TO SUPPORT THE ORGANIZATION","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"}],"total_domestic_grants":2725000,"total_domestic_program_services":2725000,"detail_org_grants_total":2725000,"detail_domestic_grants_total":2725000,"supplemental_information":[{"form_and_line_reference":"PART I, LINE 2","explanation":"THE ORGANIZATION ASSISTS IN PAYING EASTERN STAR HOMES' (ESH) EXPENSES FOR AGED MEMBERS OF THE EASTERN STAR ORGANIZATION AND FOR OTHER 65+ MEMBERS IN NEED OF ASSISTANCE VIA THE ESH OUTREACH PROGRAM."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"THE ORGANIZATION ASSISTS IN PAYING EASTERN STAR HOMES' (ESH) EXPENSES FOR AGED MEMBERS OF THE EASTERN STAR ORGANIZATION AND FOR OTHER 65+ MEMBERS IN NEED OF ASSISTANCE VIA THE ESH OUTREACH PROGRAM.","form_and_line_reference":"PART I, LINE 2"}},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"MARYANN BARRIOS","title":"FORMER GRAND SECRETARY","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":69999,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":69999,"name":"MARYANN BARRIOS"}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":941196188,"business_name_line1":"EASTERN STAR HOMES OF CALIFORNIA","primary_activities_text":"ELDER CARE","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"},{"ein":940446470,"business_name_line1":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","primary_activities_text":"FRATERNALISM","exempt_code_section_text":"501(C)(8)","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"},{"ein":943260536,"business_name_line1":"CALIFORNIA EASTERN STAR FOUNDATION","primary_activities_text":"EDUCATION/CHARITY","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"CALIFORNIA EASTERN STAR FOUNDATION","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201712199349301271_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To receive gifts, bequests and contributions for the purpose of continued support of the eastern star homes of california.","primary_activities":"To receive gifts, bequests and contributions for the purpose of continued support of the eastern star homes of california.","year":2019,"name":"ENDOWMENT FUND OF THE GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","phone":"7149862380","website":"WWW.OESCAL.ORG","type":"990","principal_officer":"TAMMY KINZY","year_formation":1933,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2019-10-01T00:00:00","tax_period_end":"2020-09-30T00:00:00","address":"16960 BASTANCHURY ROAD SUITE C, YORBA LINDA, CA, 92886, USA","city":"YORBA LINDA","state":"CA","country":"USA","zip_code":"92886"},"Governance":{"501c3 determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":true,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1593765,"Contributions":{"value":261385,"Other contributions":215165,"Dues":46220},"Program revenue":{"value":0},"Investment income":{"value":1332380,"Investment income total":698779,"Net investment gain":633601},"Other revenues":{"value":0}},"Expenses":{"value":1574332,"Grant expense":{"value":1475000,"Grants to domestic orgs":1475000},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":99332,"Accounting":17383,"Investment management fees":37062,"Office expenses":38151,"Payments to affiliates":6478,"Itemized Expenses":258},"Functional Expenses":{"Program Service Expenses":1504959,"Management And General Expenses":69373,"Fundraising Expenses":0}},"Assets":{"value":31361763,"Non-interest bearing cash":138831,"Accounts receivable":11447,"Land, building, equipment":0,"Investments publicly traded":29680343,"Other assets":1531142},"Liabilities":{"value":0,"Other liabilities":0},"Fund balance":{"value":31361763,"Net assets with donor restriction":31361763},"Form990Details":{"program_service_accomplishments":[{"description":"TO RECEIVE GIFTS, BEQUESTS AND CONTRIBUTIONS FOR THE PURPOSE OF CONTINUED SUPPORT OF THE EASTERN STAR HOMES OF CALIFORNIA.","expense":1504959,"grants":1475000}],"functional_expense_allocations":{"accounting_fees":{"management_and_general":17383,"total":17383},"investment_management_fees":{"management_and_general":37062,"total":37062},"office_expenses":{"program_services":29758,"management_and_general":8393,"total":38151},"payments_to_affiliates":{"management_and_general":6478,"total":6478}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":true,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_x":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"TAMMY KINZY"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"7149862380","business_name_line1":"JOHN COWLES","address_line1":"16960 BASTANCHURY ROAD SUITE C","city":"YORBA LINDA","state":"CA","zip":"92886"},"officers_directors_key_employees":[{"person_name":"DENNY RAE GRIST","title":"FORMER CHAIRMAN","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DENNY RAE GRIST"},{"person_name":"R STEVEN DOAN","title":"CHAIRMAN","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"R STEVEN DOAN"},{"person_name":"CHRISTINE HUFF","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"CHRISTINE HUFF"},{"person_name":"ROB SCOTT","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ROB SCOTT"},{"person_name":"GEORGE GEANOULIS","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"GEORGE GEANOULIS"},{"person_name":"TERRI EWING","title":"FORMER WORTHY GRAND MATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"TERRI EWING"},{"person_name":"PAUL LACROIX","title":"FORMER WORTHY GRAND PATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"PAUL LACROIX"},{"person_name":"DEBBIE VON BIMA","title":"FORMER GRAND TREASURER","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DEBBIE VON BIMA"},{"person_name":"HEIDI BENJAMIN","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"HEIDI BENJAMIN"},{"person_name":"SHARON JAZWIECKI","title":"WORTHY GRAND MATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"SHARON JAZWIECKI"},{"person_name":"BOB HOVORKA","title":"WORTHY GRAND PATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"BOB HOVORKA"},{"person_name":"MARGARET PEGGY TUCKER","title":"GRAND TREASURER","average_hours_per_week":1.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MARGARET PEGGY TUCKER"},{"person_name":"TAMMY KINZY","title":"GRAND SECRETARY","average_hours_per_week":2.0,"average_hours_per_week_related_org":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":60000,"other_compensation":11812,"officer":true,"name":"TAMMY KINZY"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type2":true,"written_irs_determination":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":1475000,"other_support_sum":0,"rows":[{"ein":941196188,"organization_type":"7","support_amount":1475000,"other_support_amount":0,"governing_document_listed":true,"name":"EASTERN STAR HOMES OF CALIFORNIA"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"majority_directors_trustees_supported_org":false},"supplemental_information":{"part_vi":[{"form_and_line_reference":"PART IV, SECTION C LINE 1","explanation":"THREE 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."}]}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"collections":{"used_for_public_exhibition":true,"solicited_assets_sale":false,"art_public_exhibition_amounts":{"assets_included":40038}},"endowment_funds":{"current_year":{"beginning_year_balance":31425820,"contributions":277179,"investment_earnings_or_losses":1211828,"grants_or_scholarships":1475000,"other_expenditures":78064,"end_year_balance":31361763},"current_year_minus1":{"beginning_year_balance":31852994,"contributions":169699,"investment_earnings_or_losses":1291963,"grants_or_scholarships":1863000,"other_expenditures":25566,"end_year_balance":31425820},"current_year_minus2":{"beginning_year_balance":30888984,"contributions":2081052,"investment_earnings_or_losses":1594332,"grants_or_scholarships":2360000,"other_expenditures":61346,"end_year_balance":32143022},"current_year_minus3":{"beginning_year_balance":25929929,"contributions":4183533,"investment_earnings_or_losses":2365468,"grants_or_scholarships":2540000,"other_expenditures":16694,"end_year_balance":29922236},"current_year_minus4":{"beginning_year_balance":26275389,"contributions":270690,"investment_earnings_or_losses":2179642,"grants_or_scholarships":2725000,"other_expenditures":70792,"end_year_balance":25929929},"permanent_endowment_eoy_percentage":0.451,"term_endowment_eoy_percentage":0.549,"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"other_land_buildings":{"other_cost_or_other_basis":6100,"book_value":0,"depreciation":6100},"total_book_value":0},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART III, LINE 4:","explanation":"THE ORGANIZATION USES THESE ANTIQUES AND COLLECTIONS TO PROVIDE THE NATURAL ENVIRONMENT FOR THE EASTERN STAR HOMES."},{"form_and_line_reference":"PART V, LINE 4:","explanation":"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."},{"form_and_line_reference":"PART X, LINE 2:","explanation":"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, 2020 AND 2019."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":1475000,"reported_domestic_org_grants_program_services":1475000,"total_501c3_and_government_organizations":1,"total_other_organizations":0,"grants":[{"ein":941196188,"irc_section":"501(C)(3)","cash":1475000,"purpose":"TO SUPPORT THE ORGANIZATION","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"}],"total_domestic_grants":1475000,"total_domestic_program_services":1475000,"detail_org_grants_total":1475000,"detail_domestic_grants_total":1475000,"supplemental_information":[{"form_and_line_reference":"PART I, LINE 2","explanation":"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."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"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_and_line_reference":"PART I, LINE 2"}},"ScheduleR":{"tax_exempt_organizations":[{"ein":941196188,"business_name_line1":"EASTERN STAR HOMES OF CALIFORNIA","primary_activities_text":"ELDER CARE","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"},{"ein":940446470,"business_name_line1":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","primary_activities_text":"FRATERNALISM","exempt_code_section_text":"501(C)(10)","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16960 BASTANCHURY ROAD SUITE C","city":"YORBA LINDA","state":"CA","zip":"92886","name":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","address":"16960 BASTANCHURY ROAD SUITE C, YORBA LINDA, CA, 92886"},{"ein":943260536,"business_name_line1":"CALIFORNIA EASTERN STAR FOUNDATION","primary_activities_text":"EDUCATION/CHARITY","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16960 BASTANCHURY ROAD SUITE C","city":"YORBA LINDA","state":"CA","zip":"92886","name":"CALIFORNIA EASTERN STAR FOUNDATION","address":"16960 BASTANCHURY ROAD SUITE C, YORBA LINDA, CA, 92886"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":true,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"EASTERN STAR HOMES OF CALIFORNIA","amount_involved":1475000,"transaction_type":"B","name":"EASTERN STAR HOMES OF CALIFORNIA"}]},"source_xml":"202120479349301412_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To receive gifts, bequests and contributions for the purpose of continued support of the eastern star homes of california.","primary_activities":"To receive gifts, bequests and contributions for the purpose of continued support of the eastern star homes of california.","year":2020,"name":"ENDOWMENT FUND OF THE GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","phone":"7149862380","website":"WWW.OESCAL.ORG","type":"990","principal_officer":"TAMMY KINZY","year_formation":1933,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2020-10-01T00:00:00","tax_period_end":"2021-09-30T00:00:00","address":"16960 BASTANCHURY ROAD SUITE C, YORBA LINDA, CA, 92886, USA","city":"YORBA LINDA","state":"CA","country":"USA","zip_code":"92886"},"Governance":{"501c3 determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":true,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":2185848,"Contributions":{"value":522849,"Other contributions":482469,"Dues":40380},"Program revenue":{"value":0},"Investment income":{"value":1662999,"Investment income total":561981,"Net investment gain":1101018},"Other revenues":{"value":0}},"Expenses":{"value":1675008,"Grant expense":{"value":1605000,"Grants to domestic orgs":1605000},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":70008,"Accounting":19165,"Investment management fees":42053,"Payments to affiliates":8527,"Itemized Expenses":263},"Functional Expenses":{"Program Service Expenses":1605205,"Management And General Expenses":69803,"Fundraising Expenses":0}},"Assets":{"value":35878012,"Non-interest bearing cash":367507,"Accounts receivable":112956,"Land, building, equipment":0,"Investments publicly traded":33656698,"Other assets":1740851},"Liabilities":{"value":0},"Fund balance":{"value":35878012,"Net assets with donor restriction":35878012},"Form990Details":{"program_service_accomplishments":[{"description":"TO RECEIVE GIFTS, BEQUESTS AND CONTRIBUTIONS FOR THE PURPOSE OF CONTINUED SUPPORT OF THE EASTERN STAR HOMES OF CALIFORNIA.","expense":1605205,"grants":1605000}],"functional_expense_allocations":{"accounting_fees":{"management_and_general":19165,"total":19165},"investment_management_fees":{"management_and_general":42053,"total":42053},"payments_to_affiliates":{"management_and_general":8527,"total":8527}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":true,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_x":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"TAMMY KINZY"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"7149862380","business_name_line1":"JOHN COWLES","address_line1":"16960 BASTANCHURY ROAD SUITE C","city":"YORBA LINDA","state":"CA","zip":"92886"},"officers_directors_key_employees":[{"person_name":"R STEVEN DOAN","title":"CHAIRMAN","average_hours_per_week":1.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"R STEVEN DOAN"},{"person_name":"BOB HOVORKA","title":"WORTHY GRAND MATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"BOB HOVORKA"},{"person_name":"SHARON JAZWIECKI","title":"WORTHY GRAND MATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"SHARON JAZWIECKI"},{"person_name":"MARGARET PEGGY TUCKER","title":"GRAND TREASURER","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MARGARET PEGGY TUCKER"},{"person_name":"CHRISTINE HUFF","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"CHRISTINE HUFF"},{"person_name":"GEORGE GEANOULIS","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"GEORGE GEANOULIS"},{"person_name":"HEIDI BENJAMIN","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"HEIDI BENJAMIN"},{"person_name":"ROB SCOTT","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ROB SCOTT"},{"person_name":"TAMMY KINZY","title":"GRAND SECRETARY","average_hours_per_week":2.0,"average_hours_per_week_related_org":43.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":60000,"other_compensation":11812,"officer":true,"name":"TAMMY KINZY"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type2":true,"written_irs_determination":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":1605000,"other_support_sum":0,"rows":[{"ein":941196188,"organization_type":"7","support_amount":1605000,"other_support_amount":0,"governing_document_listed":true,"name":"EASTERN STAR HOMES OF CALIFORNIA"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"majority_directors_trustees_supported_org":false},"supplemental_information":{"part_vi":[{"form_and_line_reference":"PART IV, SECTION C LINE 1","explanation":"THREE 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."}]}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"collections":{"used_for_public_exhibition":true,"solicited_assets_sale":false,"art_public_exhibition_amounts":{"assets_included":40038}},"endowment_funds":{"current_year":{"beginning_year_balance":31361763,"contributions":543718,"investment_earnings_or_losses":5626355,"grants_or_scholarships":1605000,"other_expenditures":48824,"end_year_balance":35878012},"current_year_minus1":{"beginning_year_balance":31425820,"contributions":277179,"investment_earnings_or_losses":1211828,"grants_or_scholarships":1475000,"other_expenditures":78064,"end_year_balance":31361763},"current_year_minus2":{"beginning_year_balance":31852994,"contributions":169699,"investment_earnings_or_losses":1291963,"grants_or_scholarships":1863000,"other_expenditures":25566,"end_year_balance":31425820},"current_year_minus3":{"beginning_year_balance":30888984,"contributions":2081052,"investment_earnings_or_losses":1594332,"grants_or_scholarships":2360000,"other_expenditures":61346,"end_year_balance":32143022},"current_year_minus4":{"beginning_year_balance":25929929,"contributions":4183533,"investment_earnings_or_losses":2365468,"grants_or_scholarships":2540000,"other_expenditures":16694,"end_year_balance":29922236},"permanent_endowment_eoy_percentage":0.4003,"term_endowment_eoy_percentage":0.5997,"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"other_land_buildings":{"other_cost_or_other_basis":6100,"book_value":0,"depreciation":6100},"total_book_value":0},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART III, LINE 4:","explanation":"THE ORGANIZATION USES THESE ANTIQUES AND COLLECTIONS TO PROVIDE THE NATURAL ENVIRONMENT FOR THE EASTERN STAR HOMES."},{"form_and_line_reference":"PART V, LINE 4:","explanation":"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."},{"form_and_line_reference":"PART X, LINE 2:","explanation":"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, 2021 AND 2020."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":1605000,"reported_domestic_org_grants_program_services":1605000,"total_501c3_and_government_organizations":1,"total_other_organizations":0,"grants":[{"ein":941196188,"irc_section":"501(C)(3)","cash":1605000,"purpose":"TO SUPPORT THE ORGANIZATION","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"}],"total_domestic_grants":1605000,"total_domestic_program_services":1605000,"detail_org_grants_total":1605000,"detail_domestic_grants_total":1605000,"supplemental_information":[{"form_and_line_reference":"PART I, LINE 2","explanation":"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."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"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_and_line_reference":"PART I, LINE 2"}},"ScheduleR":{"tax_exempt_organizations":[{"ein":941196188,"business_name_line1":"EASTERN STAR HOMES OF CALIFORNIA","primary_activities_text":"ELDER CARE","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"},{"ein":940446470,"business_name_line1":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","primary_activities_text":"FRATERNALISM","exempt_code_section_text":"501(C)(10)","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16960 BASTANCHURY ROAD SUITE C","city":"YORBA LINDA","state":"CA","zip":"92886","name":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","address":"16960 BASTANCHURY ROAD SUITE C, YORBA LINDA, CA, 92886"},{"ein":943260536,"business_name_line1":"CALIFORNIA EASTERN STAR FOUNDATION","primary_activities_text":"EDUCATION/CHARITY","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16960 BASTANCHURY ROAD SUITE C","city":"YORBA LINDA","state":"CA","zip":"92886","name":"CALIFORNIA EASTERN STAR FOUNDATION","address":"16960 BASTANCHURY ROAD SUITE C, YORBA LINDA, CA, 92886"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":true,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"EASTERN STAR HOMES OF CALIFORNIA","amount_involved":1605000,"transaction_type":"B","name":"EASTERN STAR HOMES OF CALIFORNIA"}]},"source_xml":"202240469349302149_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To receive gifts, bequests and contributions for the purpose of continued support of the eastern star homes of california.","primary_activities":"To receive gifts, bequests and contributions for the purpose of continued support of the eastern star homes of california.","year":2021,"name":"ENDOWMENT FUND OF THE GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","phone":"7149862380","website":"WWW.OESCAL.ORG","type":"990","principal_officer":"TAMMY KINZY","year_formation":1933,"state_legal_domicile":"CA","total_volunteers":8,"tax_period_begin":"2021-10-01T00:00:00","tax_period_end":"2022-09-30T00:00:00","address":"16960 BASTANCHURY ROAD SUITE C, YORBA LINDA, CA, 92886, USA","city":"YORBA LINDA","state":"CA","country":"USA","zip_code":"92886"},"Governance":{"501c3 determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":true,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1741198,"Contributions":{"value":849302,"Other contributions":811162,"Dues":38140},"Program revenue":{"value":0},"Investment income":{"value":891896,"Investment income total":689289,"Net investment gain":202607},"Other revenues":{"value":0}},"Expenses":{"value":2076273,"Grant expense":{"value":2007000,"Grants to domestic orgs":2007000},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":69273,"Accounting":20600,"Investment management fees":42154,"Payments to affiliates":6215,"Itemized Expenses":304},"Functional Expenses":{"Program Service Expenses":2007168,"Management And General Expenses":69105,"Fundraising Expenses":0}},"Assets":{"value":29763134,"Non-interest bearing cash":197003,"Accounts receivable":260450,"Land, building, equipment":0,"Investments publicly traded":27096637,"Other assets":2209044},"Liabilities":{"value":0},"Fund balance":{"value":29763134,"Net assets with donor restriction":29763134},"Form990Details":{"program_service_accomplishments":[{"description":"TO RECEIVE GIFTS, BEQUESTS AND CONTRIBUTIONS FOR THE PURPOSE OF CONTINUED SUPPORT OF THE EASTERN STAR HOMES OF CALIFORNIA.","expense":2007168,"grants":2007000}],"functional_expense_allocations":{"accounting_fees":{"management_and_general":20600,"total":20600},"investment_management_fees":{"management_and_general":42154,"total":42154},"payments_to_affiliates":{"management_and_general":6215,"total":6215}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":true,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_x":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"TAMMY KINZY"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"7149862380","business_name_line1":"TAMMY KINZY","address_line1":"16960 BASTANCHURY ROAD SUITE C","city":"YORBA LINDA","state":"CA","zip":"92886"},"officers_directors_key_employees":[{"person_name":"ROB SCOTT","title":"CHAIRMAN","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ROB SCOTT"},{"person_name":"SCOTT SMISSEN","title":"WORTHY GRAND PATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"SCOTT SMISSEN"},{"person_name":"LAURA BOUWENS","title":"WORTHY GRAND MATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"LAURA BOUWENS"},{"person_name":"BETH MASSENGILL","title":"GRAND TREASURER","average_hours_per_week":1.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"BETH MASSENGILL"},{"person_name":"JOANNE GIBSON","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JOANNE GIBSON"},{"person_name":"GEORGE GEANOULIS","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"GEORGE GEANOULIS"},{"person_name":"EILEENE SIMMONS","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"EILEENE SIMMONS"},{"person_name":"BOB HOVORKA","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"BOB HOVORKA"},{"person_name":"TAMMY KINZY","title":"GRAND SECRETARY","average_hours_per_week":2.0,"average_hours_per_week_related_org":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":60500,"other_compensation":11812,"officer":true,"name":"TAMMY KINZY"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type2":true,"written_irs_determination":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":2007000,"other_support_sum":0,"rows":[{"ein":941196188,"organization_type":"7","support_amount":2007000,"other_support_amount":0,"governing_document_listed":true,"name":"EASTERN STAR HOMES OF CALIFORNIA"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"majority_directors_trustees_supported_org":false},"supplemental_information":{"part_vi":[{"form_and_line_reference":"PART IV, SECTION C LINE 1","explanation":"THREE 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."}]}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"collections":{"used_for_public_exhibition":true,"solicited_assets_sale":false,"art_public_exhibition_amounts":{"assets_included":40038}},"endowment_funds":{"current_year":{"beginning_year_balance":35878012,"contributions":853873,"investment_earnings_or_losses":-4930061,"grants_or_scholarships":2007000,"other_expenditures":31690,"end_year_balance":29763134},"current_year_minus1":{"beginning_year_balance":31361763,"contributions":543718,"investment_earnings_or_losses":5626355,"grants_or_scholarships":1605000,"other_expenditures":48824,"end_year_balance":35878012},"current_year_minus2":{"beginning_year_balance":31425820,"contributions":277179,"investment_earnings_or_losses":1211828,"grants_or_scholarships":1475000,"other_expenditures":78064,"end_year_balance":31361763},"current_year_minus3":{"beginning_year_balance":31852994,"contributions":169699,"investment_earnings_or_losses":1291963,"grants_or_scholarships":1863000,"other_expenditures":25566,"end_year_balance":31425820},"current_year_minus4":{"beginning_year_balance":30888984,"contributions":2081052,"investment_earnings_or_losses":1594332,"grants_or_scholarships":2360000,"other_expenditures":61346,"end_year_balance":32143022},"permanent_endowment_eoy_percentage":0.4989,"term_endowment_eoy_percentage":0.5011,"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"other_land_buildings":{"other_cost_or_other_basis":6100,"book_value":0,"depreciation":6100},"total_book_value":0},"other_assets":{"assets":[{"description":"OTHER ASSETS - INTERFUND ACCOUNT","book_value":123701},{"description":"BENEFICIAL INTEREST IN PERPETUAL TRUSTS","book_value":2027882},{"description":"ANTIQUES","book_value":40038},{"description":"LIFE INSURANCE CONTRACTS","book_value":17423}],"total_book_value":2209044},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART III, LINE 4:","explanation":"THE ORGANIZATION USES THESE ANTIQUES AND COLLECTIONS TO PROVIDE THE NATURAL ENVIRONMENT FOR THE EASTERN STAR HOMES."},{"form_and_line_reference":"PART V, LINE 4:","explanation":"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."},{"form_and_line_reference":"PART X, LINE 2:","explanation":"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, 2022 AND 2021."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":2007000,"reported_domestic_org_grants_program_services":2007000,"total_501c3_and_government_organizations":1,"total_other_organizations":0,"grants":[{"ein":941196188,"irc_section":"501(C)(3)","cash":2007000,"noncash":0,"purpose":"TO SUPPORT THE ORGANIZATION","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"}],"total_domestic_grants":2007000,"total_domestic_program_services":2007000,"detail_org_grants_total":2007000,"detail_domestic_grants_total":2007000,"supplemental_information":[{"form_and_line_reference":"PART I, LINE 2","explanation":"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."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"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_and_line_reference":"PART I, LINE 2"}},"ScheduleR":{"tax_exempt_organizations":[{"ein":941196188,"business_name_line1":"EASTERN STAR HOMES OF CALIFORNIA","primary_activities_text":"ELDER CARE","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"},{"ein":940446470,"business_name_line1":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","primary_activities_text":"FRATERNALISM","exempt_code_section_text":"501(C)(10)","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16960 BASTANCHURY ROAD SUITE C","city":"YORBA LINDA","state":"CA","zip":"92886","name":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","address":"16960 BASTANCHURY ROAD SUITE C, YORBA LINDA, CA, 92886"},{"ein":943260536,"business_name_line1":"CALIFORNIA EASTERN STAR FOUNDATION","primary_activities_text":"EDUCATION/CHARITY","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16960 BASTANCHURY ROAD SUITE C","city":"YORBA LINDA","state":"CA","zip":"92886","name":"CALIFORNIA EASTERN STAR FOUNDATION","address":"16960 BASTANCHURY ROAD SUITE C, YORBA LINDA, CA, 92886"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":true,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"EASTERN STAR HOMES OF CALIFORNIA","amount_involved":2007000,"method_of_amount_determination":"CASH","transaction_type":"B","name":"EASTERN STAR HOMES OF CALIFORNIA"}]},"source_xml":"202331659349300988_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To receive gifts, bequests and contributions for the purpose of continued support of the eastern star homes of california.","primary_activities":"To receive gifts, bequests and contributions for the purpose of continued support of the eastern star homes of california.","year":2022,"name":"ENDOWMENT FUND OF THE GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","phone":"7149862380","website":"WWW.OESCAL.ORG","type":"990","principal_officer":"TAMMY KINZY","year_formation":1933,"state_legal_domicile":"CA","total_volunteers":8,"tax_period_begin":"2022-10-01T00:00:00","tax_period_end":"2023-09-30T00:00:00","address":"16960 BASTANCHURY ROAD SUITE C, YORBA LINDA, CA, 92886, USA","city":"YORBA LINDA","state":"CA","country":"USA","zip_code":"92886"},"Governance":{"501c3 determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":true,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":5436198,"Contributions":{"value":293337,"Other contributions":257517,"Dues":35820},"Program revenue":{"value":0},"Investment income":{"value":5142577,"Investment income total":699510,"Net investment gain":4443067},"Other revenues":{"value":284,"Other total":284}},"Expenses":{"value":1930162,"Grant expense":{"value":1855000,"Grants to domestic orgs":1855000},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":75162,"Accounting":20350,"Investment management fees":36939,"Payments to affiliates":17183,"All other expenses":690},"Functional Expenses":{"Program Service Expenses":1855000,"Management And General Expenses":75162,"Fundraising Expenses":0}},"Assets":{"value":30889302,"Non-interest bearing cash":141875,"Accounts receivable":68213,"Land, building, equipment":0,"Investments publicly traded":28402126,"Other assets":2277088},"Liabilities":{"value":2795,"Accounts payable, accrued":2795},"Fund balance":{"value":30886507,"Net assets with donor restriction":30886507},"Form990Details":{"program_service_accomplishments":[{"description":"TO RECEIVE GIFTS, BEQUESTS AND CONTRIBUTIONS FOR THE PURPOSE OF CONTINUED SUPPORT OF THE EASTERN STAR HOMES OF CALIFORNIA.","expense":1855000,"grants":1855000,"revenue":0}],"functional_expense_allocations":{"accounting_fees":{"management_and_general":20350,"total":20350},"investment_management_fees":{"management_and_general":36939,"total":36939},"payments_to_affiliates":{"management_and_general":17183,"total":17183},"all_other_expenses":{"management_and_general":690,"total":690}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":true,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_x":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"TAMMY KINZY"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"7149862380","business_name_line1":"TAMMY KINZY","address_line1":"16960 BASTANCHURY ROAD SUITE C","city":"YORBA LINDA","state":"CA","zip":"92886"},"officers_directors_key_employees":[{"person_name":"ROB SCOTT","title":"CHAIRMAN (THRU OCT 2022)","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ROB SCOTT"},{"person_name":"GEORGE GEANOULIS","title":"CHAIRMAN","average_hours_per_week":1.0,"average_hours_per_week_related_org":4.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"GEORGE GEANOULIS"},{"person_name":"SCOTT SMISSEN","title":"WORTHY GRAND PATRON (THRU OCT 2022)","average_hours_per_week":1.0,"average_hours_per_week_related_org":4.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"SCOTT SMISSEN"},{"person_name":"GARY DUNHAM","title":"WORTHY GRAND PATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":4.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"GARY DUNHAM"},{"person_name":"LAURA BOUWENS","title":"WORTH GRAND MATRON (THRU OCT 2022)","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"LAURA BOUWENS"},{"person_name":"KIMBERLIE KRUSE","title":"WORTHY GRAND MATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"KIMBERLIE KRUSE"},{"person_name":"BETH MASSENGILL","title":"GRAND TREASURER (THRU OCT 2022)","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"BETH MASSENGILL"},{"person_name":"RUTH SERENI","title":"GRAND TREASURER","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"RUTH SERENI"},{"person_name":"JOANNE GIBSON","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JOANNE GIBSON"},{"person_name":"EILEENE SIMMONS","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"EILEENE SIMMONS"},{"person_name":"BOB HOVORKA","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"BOB HOVORKA"},{"person_name":"DIANE REED","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DIANE REED"},{"person_name":"TAMMY KINZY","title":"GRAND SECRETARY","average_hours_per_week":2.0,"average_hours_per_week_related_org":41.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":65799,"other_compensation":3224,"officer":true,"name":"TAMMY KINZY"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type2":true,"written_irs_determination":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":1855000,"other_support_sum":0,"rows":[{"ein":941196188,"organization_type":"7","support_amount":1855000,"other_support_amount":0,"governing_document_listed":true,"name":"EASTERN STAR HOMES OF CALIFORNIA"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"majority_directors_trustees_supported_org":false},"supplemental_information":{"part_vi":[{"form_and_line_reference":"PART IV, SECTION C, LINE 1:","explanation":"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."}]}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"collections":{"used_for_public_exhibition":true,"solicited_assets_sale":false,"held_works_art_amounts":{"assets_included":40038}},"endowment_funds":{"current_year":{"beginning_year_balance":29763134,"contributions":322560,"investment_earnings_or_losses":2722975,"grants_or_scholarships":1855000,"other_expenditures":67162,"end_year_balance":30886507},"current_year_minus1":{"beginning_year_balance":35878012,"contributions":853873,"investment_earnings_or_losses":-4930061,"grants_or_scholarships":2007000,"other_expenditures":31690,"end_year_balance":29763134},"current_year_minus2":{"beginning_year_balance":31361763,"contributions":543718,"investment_earnings_or_losses":5626355,"grants_or_scholarships":1605000,"other_expenditures":48824,"end_year_balance":35878012},"current_year_minus3":{"beginning_year_balance":31425820,"contributions":277179,"investment_earnings_or_losses":1211828,"grants_or_scholarships":1475000,"other_expenditures":78064,"end_year_balance":31361763},"current_year_minus4":{"beginning_year_balance":31852994,"contributions":169699,"investment_earnings_or_losses":1291963,"grants_or_scholarships":1863000,"other_expenditures":25566,"end_year_balance":31425820},"board_designated_eoy_percentage":0.0,"permanent_endowment_eoy_percentage":0.4834,"term_endowment_eoy_percentage":0.5166,"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"other_land_buildings":{"other_cost_or_other_basis":6100,"book_value":0,"depreciation":6100},"total_book_value":0},"other_assets":{"assets":[{"description":"OTHER ASSETS - INTERFUND ACCOUNT","book_value":123701},{"description":"BENEFICIAL INTEREST IN PERPETUAL TRUSTS","book_value":2095926},{"description":"ANTIQUES","book_value":40038},{"description":"LIFE INSURANCE CONTRACTS","book_value":17423}],"total_book_value":2277088},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART III, LINE 4:","explanation":"THE ORGANIZATION USES THESE ANTIQUES AND COLLECTIONS TO PROVIDE THE NATURAL ENVIRONMENT FOR THE EASTERN STAR HOMES."},{"form_and_line_reference":"PART V, LINE 4:","explanation":"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."},{"form_and_line_reference":"PART X, LINE 2:","explanation":"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."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":1855000,"reported_domestic_org_grants_program_services":1855000,"total_501c3_and_government_organizations":1,"grants":[{"ein":941196188,"irc_section":"501(C)(3)","cash":1855000,"noncash":0,"purpose":"TO SUPPORT THE ORGANIZATION","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"}],"total_domestic_grants":1855000,"total_domestic_program_services":1855000,"detail_org_grants_total":1855000,"detail_domestic_grants_total":1855000,"supplemental_information":[{"form_and_line_reference":"PART I, LINE 2:","explanation":"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."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"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_and_line_reference":"PART I, LINE 2:"}},"ScheduleR":{"tax_exempt_organizations":[{"ein":941196188,"business_name_line1":"EASTERN STAR HOMES OF CALIFORNIA","primary_activities_text":"ELDER CARE","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"},{"ein":940446470,"business_name_line1":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","primary_activities_text":"FRATERNALISM","exempt_code_section_text":"501(C)(10)","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16960 BASTANCHURY ROAD SUITE C","city":"YORBA LINDA","state":"CA","zip":"92886","name":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","address":"16960 BASTANCHURY ROAD SUITE C, YORBA LINDA, CA, 92886"},{"ein":943260536,"business_name_line1":"CALIFORNIA EASTERN STAR FOUNDATION","primary_activities_text":"EDUCATION/CHARITY","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16960 BASTANCHURY ROAD SUITE C","city":"YORBA LINDA","state":"CA","zip":"92886","name":"CALIFORNIA EASTERN STAR FOUNDATION","address":"16960 BASTANCHURY ROAD SUITE C, YORBA LINDA, CA, 92886"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":true,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"EASTERN STAR HOMES OF CALIFORNIA","amount_involved":1855000,"method_of_amount_determination":"CASH","transaction_type":"B","name":"EASTERN STAR HOMES OF CALIFORNIA"}]},"source_xml":"202431999349300628_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To receive gifts, bequests and contributions for the purpose of continued support of the eastern star homes of california.","primary_activities":"To receive gifts, bequests and contributions for the purpose of continued support of the eastern star homes of california.","year":2023,"name":"ENDOWMENT FUND OF THE GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","phone":"7149862380","website":"WWW.OESCAL.ORG","type":"990","principal_officer":"TAMMY KINZY","year_formation":1933,"state_legal_domicile":"CA","total_volunteers":8,"tax_period_begin":"2023-10-01T00:00:00","tax_period_end":"2024-09-30T00:00:00","address":"16960 BASTANCHURY ROAD SUITE C, YORBA LINDA, CA, 92886, USA","city":"YORBA LINDA","state":"CA","country":"USA","zip_code":"92886"},"Governance":{"501c3 determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":true,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":-19941926,"Contributions":{"value":512288,"Other contributions":512288},"Program revenue":{"value":0},"Investment income":{"value":-20454214,"Investment income total":964361,"Net investment gain":-21418575},"Other revenues":{"value":0}},"Expenses":{"value":2482866,"Grant expense":{"value":2373000,"Grants to domestic orgs":2373000},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":109866,"Accounting":21065,"Investment management fees":39499,"Payments to affiliates":18977,"Itemized Expenses":{"value":30325,"BAD DEBT EXPENSE":17423,"INVENTORY WRITE OFF":12317,"LICENSES & TAXES":573,"BANK FEES":12}},"Functional Expenses":{"Program Service Expenses":2373000,"Management And General Expenses":109866,"Fundraising Expenses":0}},"Assets":{"value":34844482,"Non-interest bearing cash":107678,"Accounts receivable":0,"Land, building, equipment":0,"Investments publicly traded":32221704,"Other assets":2515100},"Liabilities":{"value":100,"Accounts payable, accrued":100},"Fund balance":{"value":34844382,"Net assets with donor restriction":34844382},"Form990Details":{"program_service_accomplishments":[{"description":"TO RECEIVE GIFTS, BEQUESTS AND CONTRIBUTIONS FOR THE PURPOSE OF CONTINUED SUPPORT OF THE EASTERN STAR HOMES OF CALIFORNIA.","expense":2373000,"grants":2373000,"revenue":0}],"functional_expense_allocations":{"accounting_fees":{"management_and_general":21065,"total":21065},"investment_management_fees":{"management_and_general":39499,"total":39499},"payments_to_affiliates":{"management_and_general":18977,"total":18977}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":true,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_x":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"TAMMY KINZY"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"7149862380","business_name_line1":"JOHN LEE","address_line1":"16960 BASTANCHURY ROAD SUITE C","city":"YORBA LINDA","state":"CA","zip":"92886"},"officers_directors_key_employees":[{"person_name":"JOANNE GIBSON","title":"CHAIRMAN","average_hours_per_week":1.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JOANNE GIBSON"},{"person_name":"CHRISTINE HUFF","title":"WORTHY GRAND MATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":4.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"CHRISTINE HUFF"},{"person_name":"LARRY OROZCO","title":"WORTHY GRAND PATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":4.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"LARRY OROZCO"},{"person_name":"R STEPHEN DOAN","title":"GRAND TREASURER","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"R STEPHEN DOAN"},{"person_name":"GEORGE GEANOULIS","title":"MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"GEORGE GEANOULIS"},{"person_name":"DIANE REED","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DIANE REED"},{"person_name":"EILEENE SIMMONS","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"EILEENE SIMMONS"},{"person_name":"CATHY VELEY","title":"MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"CATHY VELEY"},{"person_name":"TAMMY KINZY","title":"GRAND SECRETARY","average_hours_per_week":2.0,"average_hours_per_week_related_org":43.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":79703,"other_compensation":0,"officer":true,"name":"TAMMY KINZY"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type2":true,"written_irs_determination":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":2373000,"other_support_sum":0,"rows":[{"ein":941196188,"organization_type":"10","support_amount":2373000,"other_support_amount":0,"governing_document_listed":true,"name":"EASTERN STAR HOMES OF CALIFORNIA"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"majority_directors_trustees_supported_org":false},"supplemental_information":{"part_vi":[{"form_and_line_reference":"PART IV, SECTION C, LINE 1:","explanation":"THREE 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."}]}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"collections":{"used_for_public_exhibition":true,"solicited_assets_sale":false,"held_works_art_amounts":{"assets_included":27721}},"endowment_funds":{"current_year":{"beginning_year_balance":30886507,"contributions":512288,"investment_earnings_or_losses":5888954,"grants_or_scholarships":2373000,"other_expenditures":70367,"end_year_balance":34844382},"current_year_minus1":{"beginning_year_balance":29763134,"contributions":322560,"investment_earnings_or_losses":2722975,"grants_or_scholarships":1855000,"other_expenditures":67162,"end_year_balance":30886507},"current_year_minus2":{"beginning_year_balance":35878012,"contributions":853873,"investment_earnings_or_losses":-4930061,"grants_or_scholarships":2007000,"other_expenditures":31690,"end_year_balance":29763134},"current_year_minus3":{"beginning_year_balance":31361763,"contributions":543718,"investment_earnings_or_losses":5626355,"grants_or_scholarships":1605000,"other_expenditures":48824,"end_year_balance":35878012},"current_year_minus4":{"beginning_year_balance":31425820,"contributions":277179,"investment_earnings_or_losses":1211828,"grants_or_scholarships":1475000,"other_expenditures":78064,"end_year_balance":31361763},"board_designated_eoy_percentage":0.0,"permanent_endowment_eoy_percentage":0.4364,"term_endowment_eoy_percentage":0.5636,"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"other_land_buildings":{"other_cost_or_other_basis":6100,"book_value":0,"depreciation":6100},"total_book_value":0},"other_assets":{"assets":[{"description":"OTHER ASSETS - INTERFUND ACCOUNT","book_value":124474},{"description":"BENEFICIAL INTEREST IN PERPETUAL TRUSTS","book_value":2362905},{"description":"ANTIQUES","book_value":27721}],"total_book_value":2515100},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART III, LINE 4:","explanation":"THE ORGANIZATION USES THESE ANTIQUES AND COLLECTIONS TO PROVIDE THE NATURAL ENVIRONMENT FOR THE EASTERN STAR HOMES."},{"form_and_line_reference":"PART V, LINE 4:","explanation":"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."},{"form_and_line_reference":"PART X, LINE 2:","explanation":"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, 2024 AND 2023."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":2373000,"reported_domestic_org_grants_program_services":2373000,"total_501c3_and_government_organizations":1,"total_other_organizations":0,"grants":[{"ein":941196188,"irc_section":"501(C)(3)","cash":2373000,"noncash":0,"purpose":"GENERAL SUPPORT","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"}],"total_domestic_grants":2373000,"total_domestic_program_services":2373000,"detail_org_grants_total":2373000,"detail_domestic_grants_total":2373000,"supplemental_information":[{"form_and_line_reference":"PART I, LINE 2:","explanation":"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."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"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_and_line_reference":"PART I, LINE 2:"}},"ScheduleR":{"tax_exempt_organizations":[{"ein":941196188,"business_name_line1":"EASTERN STAR HOMES OF CALIFORNIA","primary_activities_text":"ELDER CARE","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"10","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"},{"ein":940446470,"business_name_line1":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","primary_activities_text":"FRATERNALISM","exempt_code_section_text":"501(C)(10)","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16960 BASTANCHURY ROAD SUITE C","city":"YORBA LINDA","state":"CA","zip":"92886","name":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","address":"16960 BASTANCHURY ROAD SUITE C, YORBA LINDA, CA, 92886"},{"ein":943260536,"business_name_line1":"CALIFORNIA EASTERN STAR FOUNDATION","primary_activities_text":"EDUCATION/CHARITY","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16960 BASTANCHURY ROAD SUITE C","city":"YORBA LINDA","state":"CA","zip":"92886","name":"CALIFORNIA EASTERN STAR FOUNDATION","address":"16960 BASTANCHURY ROAD SUITE C, YORBA LINDA, CA, 92886"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":true,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"EASTERN STAR HOMES OF CALIFORNIA","amount_involved":2373000,"method_of_amount_determination":"CASH","transaction_type":"B","name":"EASTERN STAR HOMES OF CALIFORNIA"}]},"source_xml":"202500449349301400_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To receive gifts, bequests and contributions for the purpose of continued support of the eastern star homes of california.","primary_activities":"To receive gifts, bequests and contributions for the purpose of continued support of the eastern star homes of california.","year":2023,"name":"ENDOWMENT FUND OF THE GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","phone":"7149862380","website":"WWW.OESCAL.ORG","type":"990","principal_officer":"TAMMY KINZY","year_formation":1933,"state_legal_domicile":"CA","total_volunteers":8,"tax_period_begin":"2023-10-01T00:00:00","tax_period_end":"2024-09-30T00:00:00","address":"16960 BASTANCHURY ROAD SUITE C, YORBA LINDA, CA, 92886, USA","city":"YORBA LINDA","state":"CA","country":"USA","zip_code":"92886"},"Governance":{"501c3 determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":true,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":-19941926,"Contributions":{"value":512288,"Other contributions":512288},"Program revenue":{"value":0},"Investment income":{"value":-20454214,"Investment income total":964361,"Net investment gain":-21418575},"Other revenues":{"value":0}},"Expenses":{"value":2482866,"Grant expense":{"value":2373000,"Grants to domestic orgs":2373000},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":109866,"Accounting":21065,"Investment management fees":39499,"Payments to affiliates":18977,"Itemized Expenses":{"value":30325,"BAD DEBT EXPENSE":17423,"INVENTORY WRITE OFF":12317,"LICENSES & TAXES":573,"BANK FEES":12}},"Functional Expenses":{"Program Service Expenses":2373000,"Management And General Expenses":109866,"Fundraising Expenses":0}},"Assets":{"value":34844482,"Non-interest bearing cash":107678,"Accounts receivable":0,"Land, building, equipment":0,"Investments publicly traded":32221704,"Other assets":2515100},"Liabilities":{"value":100,"Accounts payable, accrued":100},"Fund balance":{"value":34844382,"Net assets with donor restriction":34844382},"Form990Details":{"program_service_accomplishments":[{"description":"TO RECEIVE GIFTS, BEQUESTS AND CONTRIBUTIONS FOR THE PURPOSE OF CONTINUED SUPPORT OF THE EASTERN STAR HOMES OF CALIFORNIA.","expense":2373000,"grants":2373000,"revenue":0}],"functional_expense_allocations":{"accounting_fees":{"management_and_general":21065,"total":21065},"investment_management_fees":{"management_and_general":39499,"total":39499},"payments_to_affiliates":{"management_and_general":18977,"total":18977}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":true,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_x":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"TAMMY KINZY"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"7149862380","business_name_line1":"JOHN LEE","address_line1":"16960 BASTANCHURY ROAD SUITE C","city":"YORBA LINDA","state":"CA","zip":"92886"},"officers_directors_key_employees":[{"person_name":"JOANNE GIBSON","title":"CHAIRMAN","average_hours_per_week":1.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JOANNE GIBSON"},{"person_name":"CHRISTINE HUFF","title":"WORTHY GRAND MATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":4.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"CHRISTINE HUFF"},{"person_name":"LARRY OROZCO","title":"WORTHY GRAND PATRON","average_hours_per_week":1.0,"average_hours_per_week_related_org":4.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"LARRY OROZCO"},{"person_name":"R STEPHEN DOAN","title":"GRAND TREASURER","average_hours_per_week":1.0,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"R STEPHEN DOAN"},{"person_name":"GEORGE GEANOULIS","title":"MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"GEORGE GEANOULIS"},{"person_name":"DIANE REED","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DIANE REED"},{"person_name":"EILEENE SIMMONS","title":"MEMBER","average_hours_per_week":1.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"EILEENE SIMMONS"},{"person_name":"CATHY VELEY","title":"MEMBER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"CATHY VELEY"},{"person_name":"TAMMY KINZY","title":"GRAND SECRETARY","average_hours_per_week":2.0,"average_hours_per_week_related_org":43.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":79703,"other_compensation":0,"officer":true,"name":"TAMMY KINZY"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type2":true,"written_irs_determination":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":2373000,"other_support_sum":0,"rows":[{"ein":941196188,"organization_type":"10","support_amount":2373000,"other_support_amount":0,"governing_document_listed":true,"name":"EASTERN STAR HOMES OF CALIFORNIA"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"majority_directors_trustees_supported_org":false},"supplemental_information":{"part_vi":[{"form_and_line_reference":"PART IV, SECTION C, LINE 1:","explanation":"THREE 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."}]}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"collections":{"used_for_public_exhibition":true,"solicited_assets_sale":false,"held_works_art_amounts":{"assets_included":27721}},"endowment_funds":{"current_year":{"beginning_year_balance":30886507,"contributions":512288,"investment_earnings_or_losses":5888954,"grants_or_scholarships":2373000,"other_expenditures":70367,"end_year_balance":34844382},"current_year_minus1":{"beginning_year_balance":29763134,"contributions":322560,"investment_earnings_or_losses":2722975,"grants_or_scholarships":1855000,"other_expenditures":67162,"end_year_balance":30886507},"current_year_minus2":{"beginning_year_balance":35878012,"contributions":853873,"investment_earnings_or_losses":-4930061,"grants_or_scholarships":2007000,"other_expenditures":31690,"end_year_balance":29763134},"current_year_minus3":{"beginning_year_balance":31361763,"contributions":543718,"investment_earnings_or_losses":5626355,"grants_or_scholarships":1605000,"other_expenditures":48824,"end_year_balance":35878012},"current_year_minus4":{"beginning_year_balance":31425820,"contributions":277179,"investment_earnings_or_losses":1211828,"grants_or_scholarships":1475000,"other_expenditures":78064,"end_year_balance":31361763},"board_designated_eoy_percentage":0.0,"permanent_endowment_eoy_percentage":0.4364,"term_endowment_eoy_percentage":0.5636,"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"other_land_buildings":{"other_cost_or_other_basis":6100,"book_value":0,"depreciation":6100},"total_book_value":0},"other_assets":{"assets":[{"description":"OTHER ASSETS - INTERFUND ACCOUNT","book_value":124474},{"description":"BENEFICIAL INTEREST IN PERPETUAL TRUSTS","book_value":2362905},{"description":"ANTIQUES","book_value":27721}],"total_book_value":2515100},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART III, LINE 4:","explanation":"THE ORGANIZATION USES THESE ANTIQUES AND COLLECTIONS TO PROVIDE THE NATURAL ENVIRONMENT FOR THE EASTERN STAR HOMES."},{"form_and_line_reference":"PART V, LINE 4:","explanation":"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."},{"form_and_line_reference":"PART X, LINE 2:","explanation":"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, 2024 AND 2023."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":2373000,"reported_domestic_org_grants_program_services":2373000,"total_501c3_and_government_organizations":1,"total_other_organizations":0,"grants":[{"ein":941196188,"irc_section":"501(C)(3)","cash":2373000,"noncash":0,"purpose":"GENERAL SUPPORT","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"}],"total_domestic_grants":2373000,"total_domestic_program_services":2373000,"detail_org_grants_total":2373000,"detail_domestic_grants_total":2373000,"supplemental_information":[{"form_and_line_reference":"PART I, LINE 2:","explanation":"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."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"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_and_line_reference":"PART I, LINE 2:"}},"ScheduleR":{"tax_exempt_organizations":[{"ein":941196188,"business_name_line1":"EASTERN STAR HOMES OF CALIFORNIA","primary_activities_text":"ELDER CARE","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"10","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16850 BASTANCHURY ROAD","city":"YORBA LINDA","state":"CA","zip":"92886","name":"EASTERN STAR HOMES OF CALIFORNIA","address":"16850 BASTANCHURY ROAD, YORBA LINDA, CA, 92886"},{"ein":940446470,"business_name_line1":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","primary_activities_text":"FRATERNALISM","exempt_code_section_text":"501(C)(10)","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16960 BASTANCHURY ROAD SUITE C","city":"YORBA LINDA","state":"CA","zip":"92886","name":"GRAND CHAPTER OF CALIFORNIA ORDER OF THE EASTERN STAR","address":"16960 BASTANCHURY ROAD SUITE C, YORBA LINDA, CA, 92886"},{"ein":943260536,"business_name_line1":"CALIFORNIA EASTERN STAR FOUNDATION","primary_activities_text":"EDUCATION/CHARITY","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"CA","address_line1":"16960 BASTANCHURY ROAD SUITE C","city":"YORBA LINDA","state":"CA","zip":"92886","name":"CALIFORNIA EASTERN STAR FOUNDATION","address":"16960 BASTANCHURY ROAD SUITE C, YORBA LINDA, CA, 92886"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":true,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"EASTERN STAR HOMES OF CALIFORNIA","amount_involved":2373000,"method_of_amount_determination":"CASH","transaction_type":"B","name":"EASTERN STAR HOMES OF CALIFORNIA"}]},"Ratings":{"Mission Deployment Rate":{"score":null},"Program Expense Ratio":{"score":0.955750330464874},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":1.0},"Independent Voting Board Pct":{"score":1.0},"Operating Margin":{"score":-1.1245048246593634,"percentile":0.0679073306566507},"Operating Reserve Ratio":{"score":14.033976058313256,"percentile":0.9222177620286806},"Liabilities to Assets Ratio":{"score":2.869894865993416e-06,"percentile":0.6108936793637505},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.055057637176392143,"percentile":0.22288608299576107},"Revenue Growth":{"score":-1.030933434235472,"percentile":0.007169166008945014},"Asset Growth":{"score":0.008777597082635109,"percentile":0.3550177999054175},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":1.0},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":null,"weight":5,"atoms":{"Compensation committee":{"value":null},"Independent compensation consultant":{"value":null},"Form 990 of other organizations reviewed":{"value":null},"Written employment contract":{"value":null},"Compensation survey or study":{"value":null},"Board or committee approval":{"value":null}}},"Governance Policy Score":{"score":0.7777777777777778,"weight":5,"atoms":{"Conflict of interest policy":{"value":true},"Whistle blower policy":{"value":true},"Document retention policy":{"value":true},"Compensation process for CEO":{"value":false},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":true},"Independent audit financial statements":{"value":true}}},"Categories":{"Financial Efficiency":{"score":0.9557503304648739,"weight":45},"Transparency & Controls":{"score":1.0,"weight":20},"Accountability":{"score":0.9074074074074074,"weight":14},"Sustainability":{"score":0.4250756542749406,"weight":13},"Growth":{"score":0.16302565958296594,"weight":8}},"Overall Score":{"score":0.8254265735686098,"percentile":0.7631828879494044}},"source_xml":"202500449349301400_public.xml"},"sector":"Mutual/Membership Benefit","donation_categories":[],"zakat_policy":null},"error":null}