California State Grange

Tax-deductible

Sacramento, CA501(c)(8)EIN 94-0362040Revenue $531K in FY2024

On file with the IRScastategrange.org3830 U St, 95817-1345 · Sacramento, CATax-exempt since Feb 1951

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The specific purpose of this corporation is to provide mutual benefits, hold property, and oversee and assist the affairs of the subordinate Granges in the State of California which emphasis on rural communities, family values, and agricultural education.

501(c)(8) charity; gifts are tax-deductible.
Run by 7 volunteers and 5 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(8)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $119K a year · 18% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
17 mo
of spending, in cash
Looks good: 17.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$531K
-66% vs prior year
Spent
$824K
To programs
0%
Net assets
$1.9M
By yearFY2020–FY2024
Revenue
$531K
FY2024▼ -66%
Tap a bar for its year
Revenue by fiscal year
FY2020$430K
FY2021$484K
FY2022$356K
FY2023$1.6M
FY2024$531K
Expenses
$824K
FY2024▲ +32%
Tap a bar for its year
Expenses by fiscal year
FY2020$798K
FY2021$902K
FY2022$818K
FY2023$624K
FY2024$824K
Net assets
$1.9M
FY2024▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.3M
FY2021$891K
FY2022$959K
FY2023$2.0M
FY2024$1.9M

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1951.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice-President
$0Pt VII · Sec A

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2023FY2022FY2021
Joseph Stefenoni$93,000$24,700—
Lillian Booth$64,000$49,075$46,600
Kent Westwood—$37,800$52,900
Martha Stefenoni$28,500——
Susan Hanks$23,233$2,050—
Christina Webster—$5,670$7,560

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Supports California Granges, fostering rural communities, family values, and agricultural education.

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Provided by the organization

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3 programs · $168K · in their own filed words · FY2024
01

Providing financial stewardship over buildings left vacant or in disrepair due to the california guild (organization which tried to take over the grange in 2012 and the lawsuit was completed in november of 2019).

$125Kprogram expense
02

The california state grange provided a matching grant program to the local granges to help them repair and clean grange halls in order to return to regular activities in the local grange community.

$43Kprogram expense
03

The california state grange sold several dilapidated buildings this year, those funds will be used as grants and loans to subordinate granges and for membership development

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 9 grants · $43K · 2024–2024
California State GrangeCA · FY2024$5,000
San Luis Obispo Guild HallCA · FY2024$5,000
Clear Lake Grange No 680FY2024$5,000
Bennett Valley Grange 16CA · FY2024$5,000
California State GrangeCA · FY2024$5,000
Buena Vista Grange No 564FY2024$5,000
California State GrangeCA · FY2024$5,000
806 Golden Empire GrangeCA · FY2024$3,200

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$531K
Ln 12
Gifts and grantsLn 1h$269K
Investment incomeLn 3$207K
Other incomeLn 4–11$55K
Money outPt IX
$824K
Ln 25
Owns and owesPt X
$1.9M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$1.9M
LiabilitiesLn 26$0
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$269K
Fundraising eventsLn 1c$3K
Investment incomeLn 3$207K
Other incomeLn 4–11$55K
Gains on assetsLn 7$112K
Total revenueLn 12$531K
Assets in detailPt X, end of year
CashLn 1$97K
SavingsLn 2$1.1M
Cash and savings togetherLn 1–2$1.2M
Land, buildings, equipmentLn 10c$216K
Total assetsLn 16$1.9M
LiabilitiesLn 26$0
Net assetsLn 32$1.9M
OperationsPt I, VI
EmployeesI 55
VolunteersI 67
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$1.2M$1.2M
Land, buildings, equipmentLn 10c$216K$216K
Total assetsLn 16$2.0M$1.9M
LiabilitiesLn 26$0$0
Net assetsLn 32$2.0M$1.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$43K
Benefits paid to or for membersLn 4$104K
Pay of current officers, directors and key staffLn 5$178K
Payroll taxesLn 10$5K
Legal feesLn 11b$130K
Accounting feesLn 11c$250
Other fees for servicesLn 11g$19K
Advertising and promotionLn 12$13K
Office expensesLn 13$39K
OccupancyLn 16$36K
TravelLn 17$60K
Conferences, conventions and meetingsLn 19$29K
InsuranceLn 23$44K
Other expenses (24a–d)Ln 24$125K$125K
Total functional expensesLn 25$824K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $531K$824K−$294K$1.9M 990 PDF
FY2023 $1.6M$624K$946K$2.0M 990 PDF
FY2022 $356K$818K−$462K$959K 990 PDF
FY2021 $484K$902K−$419K$891K 990 PDF
FY2020 $430K$798K−$368K$1.3M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $530,715 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,185,854$269,098
I-9 Program service revenue$0
I-10 Investment incomePrior year $323,896$206,988
I-11 Other revenuePrior year $60,284$54,629
I-12 Total revenuePrior year $1,570,034$530,715
I-13 Grants and similar amounts paid$43,200
I-14 Benefits paid to members$103,884
I-15 Salaries and benefitsPrior year $257,834$182,972
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $365,847$494,359
I-18 Total expensesPrior year $623,681$824,415
I-19 Revenue less expensesPrior year $946,353−$293,700
Part VI · Governance 7 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $530,715 across 10 lines filed
VIII-1b Membership dues$196,385
VIII-1c Fundraising events$3,356
VIII-1d Related organizations$47,744
VIII-1f All other contributions, gifts and grants$21,613
VIII-1h Total contributions, gifts and grants$269,098
VIII-3 Investment incomeRelated to mission $94,986$94,986
VIII-6 Net rental income or lossRelated to mission $54,629$54,629
VIII-7 Net gain or loss on sales of assetsRelated to mission $112,002$112,002
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $261,617 · Unrelated business $0 · Excluded from tax $0$530,715
Part IX · Statement of functional expenses $824,415 across 14 lines filed
IX-1 Grants to domestic organizations$43,200
IX-4 Benefits paid to or for members$103,884
IX-5 Pay of current officers, directors and key staff$178,148
IX-10 Payroll taxes$4,824
IX-11b Legal fees$130,418
IX-11c Accounting fees$250
IX-11g Other fees for services$18,707
IX-12 Advertising and promotion$12,705
IX-13 Office expenses$39,467
IX-16 Occupancy$35,543
IX-17 Travel$59,811
IX-19 Conferences, conventions and meetings$28,632
IX-23 Insurance$44,142
IX-24 Other expenses (24a–d)Programs $124,684$124,684
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$824,415
Part X · Balance sheet $1,895,892 assets, 7 lines filed
Asset lines not itemized here account for $494,302; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $28,055$96,571
X-2 Savings and temporary cash investmentsStart of year $1,212,962$1,089,101
X-10c Land, buildings and equipment, netStart of year $215,918$215,918
X-16 Total assetsStart of year $2,001,346$1,895,892
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $2,001,346$1,895,892
X-33 Total liabilities and net assetsStart of year $2,001,346$1,895,892
Part XI · Reconciliation of net assets $1,895,892 net assets at year end
XI-1 Total revenue$530,715
XI-2 Total expenses$824,415
XI-3 Revenue less expenses−$293,700
XI-4 Net assets at start of year$2,001,346
XI-9 Other changes in net assets$188,246
XI-10 Net assets at end of year$1,895,892

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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