• IRS Asked to Investigate Non-Profit Entity Headed by Yolo County Superior Court Judges David Rosenberg and David Reed

    September 29, 2013

    Internal Revenue Service
    Exempt Organizations Unit
    1100 Commerce St.
    Dallas, TX 75242-1198

    Via E-Mail and U.S. Mail

    Re: A referral against exempt organization YOLO LODGE 169 INDEPENDENT ORDER OF ODD FELLOWS AND DAVIS REBEKAH LODGE (EIN Number 23-7417292) and officers David Reed, Sheryl Cambron, David Rosenberg, Lea Rosenberg, and Virgil Smith

    To whom it may concern:

    In lieu of using the IRS’s Tax Exempt Organization Referral Form 13909, please consider this communication a formal complaint ("referral") against YOLO LODGE 169 INDEPENDENT ORDER OF ODD FELLOWS AND DAVIS REBEKAH LODGE ("Yolo Lodge") for fraud and deceit. Specifically, officers and directors of Yolo Lodge repeatedly misrepresented to the IRS (and the public) the nature of their familial relationship.

    FRAUD BY YOLO LODGE PRESIDENT DAVE REED AND HIS TREASURER WIFE SHERYL CAMBRON

    In 2010, serving as the president of Yolo Lodge was David Reed; serving as the Treasurer of Yolo Lodge was Sheryl Cambron.

    David Reed and Sheryl Cambron are married to each other. However, Reed and Cambron chose to mislead the IRS and the public as to the true nature of their relationship. More specifically, Reed and Cambron failed to disclose, as they were required to do, to the IRS that they were married to each other while serving as officer of Yolo Lodge.

    For example, the 2010 IRS Form 990 submitted by Yolo Lodge asked, “Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee?” The form submitted by Yolo Lodge states, “NO.” Since two of the officers (Reed and Cambron) were actually married to each other, this is a misrepresentation.

    FRAUD BY YOLO LODGE PRESIDENT DAVID ROSENBERG AND HIS SECRETARY WIFE LEA ROSENBERG

    In 2011, Yolo Lodge officers perpetrated the same lie with a different set of actors, namely Lea and David Rosenberg, who are married to each other.

    Specifically, In 2011, serving as President of “Yolo Lodge” was David Rosenberg; his wife, Lea Rosenberg, served as “Secretary” of Yolo Lodge, and Dave Reed served as a board member.

    The 2011 IRS Form 990 submitted by Yolo Lodge asked, “Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee?” The form submitted by Yolo Lodge states, “NO.” Since two of the officers (David Rosenberg and Lea Rosenberg) were actually married to each other, this is a misrepresentation.

    It is important to note that both David Rosenberg and David Reed are judges of the Yolo County Superior Court, and such misrepresentations are extremely serious. This is especially true when viewed in conjunction with the circumstances described in a prior complaint the undersigned submitted to the IRS dated May 23, 2013 (see exhibit A), which is incorporated herein by reference.

    ADDITIONAL MISCONDUCT BY LEA ROSENBERG, DAVID ROSENBERG, AND DAVID REED.

    On September 24, 2013, the undersigned sent Lea Rosenberg an email which read as follows:

    "Dear Ms. Rosenberg:

    The purpose of this communication is to address the following matters:

    1. Since you appear to have been involved with Davis Rebekah Lodge, Davis Odd Fellow, and Sophomoric, I had previously asked you to produce the IRS tax-returns for those entities.

    For reasons which I do not understand, rather than complying with this simple request (as you are required to do by law given the fact that those entities are allowed to operate on a “tax-exempt” status), you have failed to respond. I am therefore reiterating my request that you comply with the request for these tax returns and produce them to me within the next 5 days.

    As you know, I am troubled by events surrounding the almost exclusive fundraising to “emancipated foster youth”, Barbara Sommer, Davis Odd Fellow members Jonathan Raven and Michael Cabral, Cache Creek Casino, Vic Bucher, and Progress Ranch.

    I am also troubled by the fact that Judge Rosenberg (and his Judicial Campaign CPA Vic Bucher) lends money to the judicial campaign of other judges (i.e. Tim Fall and Dan Maguire). Hence, I would like to get to the bottom of things, and need the requested tax forms to do so.

    2. In the previously submitted request, there was no mention of “Davis Odd Fellow Hall.” My position and understanding is that Davis Odd Fellow Hall is part of Davis Odd Fellow.

    Nevertheless, please consider this communication a formal request to also provide copies of the last three tax return forms that “Davis Odd Fellow Hall” had submitted to the IRS.

    3. Given that Davis Odd Fellow, David Odd Fellow Hall, and Davis Rebekah Lodge are under the exclusive control of you, your husband David Rosenberg, as well as David Reed and his wife Cheryl Camberon, and given that both David Rosenberg and David Reed are judges of the Yolo County Superior Court, I submit that these entities have a duty to operate at an even higher level of transparency than mandated by the IRS, and must comply with the common law duty of disclosure.

    Thus, in addition to inspecting and copying the documents authorized by the IRS, I request copies of detailed financial statements (i.e. income, expenditures, names of donors, names of businesses and amount of rent Davis Odd Fellow Hall charges its various tenants, identity of subcontractors, identity of those who have rented the Hall etc.) For example, my understanding is that David Greenwald (publisher of The People’s Vanguard of Davis and Vanguard Court Watch) entered into a contract with Davis Odd Fellow Hall. Given that Mr. Greenwald’s publications purport to report on misconduct and malfeasance in the local area, including the courts, it appears to me that there is a direct conflict between this stated mission and his decision to rent space from an entity whose Board is comprised of you, and two Yolo County Superior Court judges.

    I am looking forward to hearing from you and receiving the requested documents."

    Rather than complying with my request to produce the relevant 990 Form, as she was required to do, Ms. Rosenberg sent me an email which reads, in its entirety, “so he is at it again.”

    As such, the undersigned requests that the IRS also investigate and impose appropriate sanctions on “Davis Odd Fellows Hall” officers David Rosenberg, David Reed, and Lea Rosenberg as it is clear from Ms. Rosenberg’s latest communication to me, cited above, that she ( David Rosenberg and David Reed) do not plan to comply with the request to produce the requested 990 form. In fact, if anything, Ms. Rosenberg’s email response makes clear that she views my legitimate requests as nothing more than a nuisance, rather than a legitimate request authorized by the IRS Code.

    Thank you for your assistance with this matter. Please do not hesitate to contact me if you have any questions or need further information.