FURP.ORG / PUBLIC DATA EXPLORER

INDEPENDENT ORDER OF ODD FELLOWS: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
INDEPENDENT ORDER OF ODD FELLOWS (EIN 02-6004656)
Tax period
2024-10-01 to 2025-09-30
Filed
2026-06-26
IRS object ID
202611779349300116
Schema version
2024v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-06-26T10:18:30-04:00ReturnTs
Tax Period End2025-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN020493931PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1YOUNGCLAUS & COMPANY PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line165 LAFAYETTE RD STE 102AddressLine1Txt
CityNORTH HAMPTONCityNm
State AbbreviationNHStateAbbreviationCd
ZIP03862ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN026004656EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1OSGOOD LODGE 48 GRAND LODGE OF NHBusinessNameLine1Txt
Business Name Line2INDEPENDENT ORDER OF ODD FELLOWSBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlOSGOBusinessNameControlTxt
Phone6034364913PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1045 651 MAPLEWOOD AVENUEAddressLine1Txt
CityPORTSMOUTHCityNm
State AbbreviationNHStateAbbreviationCd
ZIP03802ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGLENN PAYNEPersonNm
Person TitleTREASURERPersonTitleTxt
Phone6034364913PhoneNum
Signature2026-05-15SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSARAH Y SMITH CPAPreparerPersonNm
PTINP00296597PTIN
Phone6039642772PhoneNum
Preparation2026-06-22PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRICHARD W CORNWALLPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1045 651 MAPLEWOOD AVENUEAddressLine1Txt
CityPORTSMOUTHCityNm
State AbbreviationNHStateAbbreviationCd
ZIP03801ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$691,876GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1868FormationYr
Legal Domicile StateNHLegalDomicileStateCd
Activity Or MissionFRATERNAL ORGANIZATION PROVIDING CHARITABLE SUPPORT TO MEMBERS AND OTHER CHARITABLE ORGANIZATIONS THROUGH DONATION. OTHER ORGANIZATIONS INCLUDE SCHOLARSHIP FUNDS, YOUTH SPORTS TEAMS, SENIOR CITIZEN SUPPORT PROGRAMS, AND MORE.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$540PYContributionsGrantsAmt
CY Contributions Grants$360CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$111,093PYInvestmentIncomeAmt
CY Investment Income$102,159CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$111,633PYTotalRevenueAmt
CY Total Revenue$102,519CYTotalRevenueAmt
PY Grants And Similar Paid$22,720PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$20,825CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$4,000PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$6,500CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$53,923PYOtherExpensesAmt
CY Other Expenses$45,238CYOtherExpensesAmt
PY Total Expenses$80,643PYTotalExpensesAmt
CY Total Expenses$72,563CYTotalExpensesAmt
PY Revenues Less Expenses$30,990PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$29,956CYRevenuesLessExpensesAmt
Total Assets BOY$1,691,682TotalAssetsBOYAmt
Total Assets EOY$1,796,258TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,691,682NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,796,258NetAssetsOrFundBalancesEOYAmt
MissionASSIST VARIOUS LOCAL ORGANIZATIONS AND INDIVIDUALS TO FACILITATE PROGRESS THROUGH DONATIONS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$14,000ExpenseAmt
Grant$14,000GrantAmt
DescISSUE SCHOLARISHIPS TO INDIVIDUALS GOING ON TO HIGHER EDUCATIONDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$31,439ExpenseAmt
Grant$6,825GrantAmt
DescDONATIONS ISSUED TO VARIOUS LOCAL ORGANIZATIONS SUCH AS PORTSMOUTH RECREATION DEPARTMENT;MARTIN LUTHER KING COALITION; OTHER LODGES ACROSS THE UNITED STATES.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$45,439TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldNHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonGLENN PAYNEPersonNm
Phone6034364913PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1651 MAPLEWOOD AVENUEAddressLine1Txt
CityPORTSMOUTHCityNm
State AbbreviationNHStateAbbreviationCd
ZIP03801ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RICHARD W CORNWALL
PRESIDENTYes (X)Yes (X)$0$0$0
RICHARD GILBERT
CHAIRMANYes (X)$0$0$0
BOBBY GOODWIN
DIRECTORYes (X)$0$0$0
EDWARD BELL JR
SECRETARYYes (X)Yes (X)$0$0$0
ANTHONY MCKNIGHT
DIRECTORYes (X)$0$0$0
GLENN PAYNE
TREASURERYes (X)Yes (X)$0$0$0
PAUL SHERWOOD
VICE PRESIDEYes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$360MembershipDuesAmt
Total Contributions$360TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$39,499TotalRevenueColumnAmt
Exclusion$39,499ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$652,017SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$589,357SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$62,660SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$62,660TotalRevenueColumnAmt
Related Or Exempt Func Income$62,660RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$102,519TotalRevenueColumnAmt
Related Or Exempt Func Income$62,660RelatedOrExemptFuncIncomeAmt
Exclusion$39,499ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$6,825TotalAmt
Program Services$6,825ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$14,000TotalAmt
Program Services$14,000ProgramServicesAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$6,500TotalAmt
Program Services$6,500ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$18,114TotalAmt
Program Services$18,114ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$12,018TotalAmt
Management And General$12,018ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,770TotalAmt
Management And General$2,770ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescREPAIRS AND MAINTENANCEDesc
Total$12,336TotalAmt
Management And General$12,336ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$72,563TotalAmt
Program Services$45,439ProgramServicesAmt
Management And General$27,124ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$10,463BOYAmt
EOY$7,018EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$439,325LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$439,325BOYAmt
EOY$439,325EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$1,241,894BOYAmt
EOY$1,349,915EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,691,682BOYAmt
EOY$1,796,258EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,691,682BOYAmt
EOY$1,796,258EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,691,682BOYAmt
EOY$1,796,258EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,691,682BOYAmt
EOY$1,796,258EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$29,956ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$74,620NetUnrlzdGainsLossesInvstAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$133,325InvestmentCostOrOtherBasisAmt
Book Value$133,325BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$276,000InvestmentCostOrOtherBasisAmt
Book Value$276,000BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$30,000InvestmentCostOrOtherBasisAmt
Book Value$30,000BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$439,325TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescEDWARD JONESDesc
Book Value$1,349,915BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$1,349,915TotalBookValueSecuritiesAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable

FieldValueIRS element (for citing)
Cash Grant$6,825CashGrantAmt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPSGrantTypeTxt
Non Cash Assistance$14,000NonCashAssistanceAmt
Valuation Method UsedCASHValuationMethodUsedDesc

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BTHE GOVERNING BOARD WILL REVIEW THE RETURN BEFORE IT IS FILED.
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION GRANTS ACCESS TO ALL AVAILABLE DOCUMENTS UPON REQUEST.