Grand Chapter of California Order of the Eastern Star

Nonprofit profile at a glance

EIN
940446470
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-N 2009
Location
Yorba Linda, CA, USA
Phone
7149862380
Rating
46
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$796,129
Expenses
$784,895
Assets
$1,477,083
Liabilities
$399,821

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Highest reported compensation

  • TAMMY KINZY (GRAND SECRETARY): $76,012 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote and practice charity and fraternialism.the subordinate organizations promoting charity and fraternalism through the grand chapter of California, order of the eastern star.we strive to live our lives by the enduring beliefs of brotherly love, relief, and truth along with certain core values: friendship: we are affiliated with the largest fraternal organizationin the world to which both women and men can belong. There areaffiliated chapters in almost all 50 states and in 27 countries aroundthe world, in addition to the chapters and grand chapter in californiamembers can go anywhere and know that they can find friends and ahelpful hand when they are in need.community service: we encourage our members not only to help oneanother, but also to reach out to their communities. Members are activein many community-based projects for those requiring assistance.diversity: the members of our order reflect the social, cultural, educational, ethnic, and religious diversity of the community ar

What it reported doing in 2024

During the year, the grand chapter promoted charity and fraternalism through its 115 subsidiary chapters in California and approximately 10,846 members (9,162 are dues paying), the grand chapter session and other activites.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 80
  • Accountability: 95
  • Sustainability: 45
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 4th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.4%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 1.88; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.27; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 9.7%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -2.6% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 3.6% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 8 of 8 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $76K · 9 people listed
  • Consistency: 11 of 13 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules · includes related organizations
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 3 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.