INDEPENDENT ORDER OF ODD FELLOWS HOME ENDOWMENT BOARD: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
INDEPENDENT ORDER OF ODD FELLOWS HOME ENDOWMENT BOARD (EIN 55-0574240)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-05-15
IRS object ID
202421369349313892
Schema version
2022v5.0
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)
Return2024-05-15T15:49:40-05:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390859910PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BAKER TILLY US LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1101 WASHINGTON STREET EASTAddressLine1Txt
CityCHARLESTONCityNm
State AbbreviationWVStateAbbreviationCd
ZIP25301ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN550574240EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INDEPENDENT ORDER OF THE ODD FELLOWSBusinessNameLine1Txt
Business Name Line2DBA HOME ENDOWMENT FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlINDEBusinessNameControlTxt
Phone3043627088PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1208AddressLine1Txt
CityELKINSCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26241ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL DUMINIAKPersonNm
Person TitleSECRETARYPersonTitleTxt
Phone3043627088PhoneNum
Signature2024-05-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMICHAELPersonFirstNm
Person LastDUMINIAKPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDOLORES ROSEPreparerPersonNm
PTINP01286262PTIN
Phone3043460441PhoneNum
Preparation2024-05-15PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerWENDELL HILLPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1208AddressLine1Txt
CityELKINSCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26241ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$107,800GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1910FormationYr
Legal Domicile StateWVLegalDomicileStateCd
Activity Or MissionTHE INDEPENDENT ORDER OF THE ODD FELLOWS HOME ENDOWMENT BOARD IS PART OF THE IOOF THAT PROVIDES LIVING CARE FOR THE ELDERLY. THESE INDIVIDUALS WERE FORMER RESIDENTS AS ORPHANED CHILDREN AND NOW HAVE NO MEANS TO CARE OR PROVIDE FOR THEMSELVES. THE HOME ENDOWMENT BOARD PROVIDES THESE INDIVIDUALS WITH FREE ROOM AND BOARD.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$109,092PYInvestmentIncomeAmt
CY Investment Income$107,800CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$109,092PYTotalRevenueAmt
CY Total Revenue$107,800CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$109,092PYOtherExpensesAmt
CY Other Expenses$61,017CYOtherExpensesAmt
PY Total Expenses$109,092PYTotalExpensesAmt
CY Total Expenses$61,017CYTotalExpensesAmt
PY Revenues Less Expenses$0PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$46,783CYRevenuesLessExpensesAmt
Total Assets BOY$372,000TotalAssetsBOYAmt
Total Assets EOY$457,302TotalAssetsEOYAmt
Total Liabilities BOY$1,978,128TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,978,128TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$1,606,128NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$1,520,826NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE INDEPENDENT ORDER OF THE ODD FELLOWS HOME ENDOWMENT BOARD IS PART OF THE IOOF THAT PROVIDES LIVING CARE FOR THE ELDERLY. THESE INDIVIDUALS WERE FORMER RESIDENTS AS ORPHANED CHILDREN AND NOW HAVE NO MEANS TO CARE OR PROVIDE FOR THEMSELVES. THE HOME ENDOWMENT BOARD PROVIDES THESE INDIVIDUALS WITH FREE ROOM AND BOARD.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$61,017ExpenseAmt
DescTHE ODD FELLOWS HOME ENDOWMENT BOARD OVERSEES THE ENDOWMENT FUND THAT PROVIDES MONETARY SUPPORT TO OPERATE AND MAINTAIN THE HOME. THE HOME PROVIDES LIVING CARE FOR THE ELDERLY THAT WERE FORMER RESIDENTS AS ORPHANED CHILDREN WITH NO MEANS TO CARE OR PROVIDE FOR THEMSELVES.Desc
Total Program Service Expenses$61,017TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE BOARD SECRETARYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3043627088PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1208AddressLine1Txt
CityELKINSCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26241ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ADAM KERNS
TREASURER10.0010.00Yes (X)Yes (X)$0$0$0
CHARLOTTE ZIMMERMAN
VICE PRESIDENT2.002.00Yes (X)$0$0$0
PAUL HEVNER
SECRETARY10.0010.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$107,800TotalRevenueColumnAmt
Exclusion$107,800ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$107,800TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$107,800ExclusionAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$22,917TotalAmt
Program Services$22,917ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,600TotalAmt
Program Services$3,600ProgramServicesAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescUTILITIESDesc
Total$34,500TotalAmt
Program Services$34,500ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$61,017TotalAmt
Program Services$61,017ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$85,302EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$372,000BOYAmt
EOY$372,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$372,000BOYAmt
EOY$457,302EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$1,978,128BOYAmt
EOY$1,978,128EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,978,128BOYAmt
EOY$1,978,128EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$1,606,128BOYAmt
EOY-$1,520,826EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$1,606,128BOYAmt
EOY-$1,520,826EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$372,000BOYAmt
EOY$457,302EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$46,783ReconcilationRevenueExpnssAmt
Prior Period Adjustments$38,519PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescOTHER INVESTMENTS-COMMUNITY BANKDesc
Book Value$372,000BookValueAmt
Method ValuationCMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$372,000TotalBookValueSecuritiesAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS REVIEWED BY THE ORGANIZATION'S TREASURER PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE BOARD, DURING A MONTHLY MEETING, REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTERESTT POLICY AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990 PART VI LINE 8THE BOARD CONVENES AT REGULAR MONTHLY MEETINGS. MEETINGS ARE HELD TO REVIEW THE INFLOW AND OUTLFOW OF CASH WITHIN THE ONE FUND THE BOARD OPERATES FROM. THEY ALSO DISCUSS THE UPKEEP AND MAINTENANCE OF THE HOME, APPROVE PLANNED EXPENDITURES FOR THE HOME AND ITS RESIDENTS.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1INDEPENDENT ORDER OF ODD FELLOWS ODD FELLOWS HOMEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1208AddressLine1Txt
CityELKINSCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26241ZIPCd
FieldValueIRS element (for citing)
EIN550367867EIN
Primary ActivitiesMAINTAINED A HOME TO PROVIDE CARE AND SUPPORT TO MEMBERS.PrimaryActivitiesTxt
Legal Domicile StateWVLegalDomicileStateCd
Exempt Code Section501(C)(8) & (C)(10)ExemptCodeSectionTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1INDEPENDENT ORDER OF ODD FELLOWS ODD FELLOWS HOMEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeBTransactionTypeTxt
Method Of Amount DeterminationACCOUNTING RECORDSMethodOfAmountDeterminationTxt

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