INDEPENDENT ORDER OF ODD FELLOWS: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
INDEPENDENT ORDER OF ODD FELLOWS (EIN 23-7145928)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-03-10
IRS object ID
202030779349300748
Schema version
2019v5.0
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)
Return2020-03-10T12:22:01-04:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN931318023PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Accounting Consultant IncBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO Box 787AddressLine1Txt
CityGrants PassCityNm
State AbbreviationORStateAbbreviationCd
ZIP97528ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237145928EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INDEPENDENT ORDER OF ODD FELLOWS 78 GOLDEN RULEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlINDEBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1101 SE H STREETAddressLine1Txt
CityGrants PassCityNm
State AbbreviationORStateAbbreviationCd
ZIP97526ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJIM SIMPSONPersonNm
Person TitleTREASURERPersonTitleTxt
Phone5416594062PhoneNum
Signature2020-03-08SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDavid M Raskin CPAPreparerPersonNm
PTINP00642109PTIN
Phone5414767268PhoneNum
Preparation2020-03-10PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address66.169.251.95IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-03-17IPDt
IP Tm21:12:14IPTm
Federal Original Submission Id9311302020077l0qfj2fFederalOriginalSubmissionId
Federal Original Submission Id2020-03-17FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id44BBAEF66551AEDDBEB0B4F53D1B819D6B5BAC50AtSubmissionCreationDeviceId
At Submission Filing Device Id44BBAEF66551AEDDBEB0B4F53D1B819D6B5BAC50AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$54,517GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1884FormationYr
Legal Domicile StateORLegalDomicileStateCd
Activity Or MissionCASH CONTRIBUTIONS TO LOCAL CHARITIES WHICH SERVE TO BENEFIT YOUTH AND THE LOCAL COMMUNITY.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$6,517CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$48,000CYOtherRevenueAmt
CY Total Revenue$54,517CYTotalRevenueAmt
CY Grants And Similar Paid$22,475CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$49,041CYOtherExpensesAmt
CY Total Expenses$71,516CYTotalExpensesAmt
CY Revenues Less Expenses-$16,999CYRevenuesLessExpensesAmt
Total Assets BOY$937,577TotalAssetsBOYAmt
Total Assets EOY$969,887TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$937,577NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$969,887NetAssetsOrFundBalancesEOYAmt
MissionCASH CONTRIBUTIONS TO LOCAL CHARITIES WHICH SERVE TO BENEFIT YOUTH AND THE LOCAL COMMUNITY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$71,516ExpenseAmt
Revenue$54,417RevenueAmt
DescCASH CONTRIBUTIONS TO LOCAL CHARITIES WHICH SERVE TO BENEFIT YOUTH AND THE LOCAL COMMUNITYDesc
Total Program Service Expenses$71,516TotalProgramServiceExpensesAmt
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 SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
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 OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
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 ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
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 Member4IndependentVotingMemberCnt
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 BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJIM SIMPSONPersonNm
Phone5416594062PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1101 SE H STREETAddressLine1Txt
CityGrants PassCityNm
State AbbreviationORStateAbbreviationCd
ZIP97526ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ED FELAN
NOBLE GRAND0.000.00Yes (X)$0$0$0
ED CRUZ
VICE GRAND0.000.00Yes (X)$0$0$0
HAL MILLER
SECRETARY0.000.00Yes (X)$1,350$0$0
LLOYD STIEWIG
TREASURER0.000.00Yes (X)$1,620$0$0
JIM SIMPSON
SECRETARY0.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$2,970TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$867MembershipDuesAmt
All Other Contributions$5,650AllOtherContributionsAmt
Total Contributions$6,517TotalContributionsAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$48,000RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$48,000RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$48,000TotalRevenueColumnAmt
Related Or Exempt Func Income$48,000RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$54,517TotalRevenueColumnAmt
Related Or Exempt Func Income$48,000RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$22,475TotalAmt
Program Services$22,475ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$3,345TotalAmt
Program Services$3,345ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$4,062TotalAmt
Program Services$4,062ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$3,047TotalAmt
Program Services$3,047ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$2,599TotalAmt
Program Services$2,599ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,062TotalAmt
Program Services$5,062ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
BUILDING REPAIRS$5,815$5,815
CEMETERY BLDG REPAIRS$4,886$4,886
CEMETERY POWER$303$303
INVESTMENTS$6,000$6,000

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$13,922TotalAmt
Program Services$13,922ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$71,516TotalAmt
Program Services$71,516ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$22,958BOYAmt
EOY$2,406EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$396,049LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$386,253BOYAmt
EOY$396,049EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$278,366BOYAmt
EOY$321,432EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$250,000BOYAmt
EOY$250,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$937,577BOYAmt
EOY$969,887EOYAmt

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$937,577BOYAmt
EOY$969,887EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$937,577BOYAmt
EOY$969,887EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$937,577BOYAmt
EOY$969,887EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$16,999ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$49,309OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$396,049InvestmentCostOrOtherBasisAmt
Book Value$396,049BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$396,049TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescNON REAL ESTATE ASSETSDesc
Book Value$250,000BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$250,000TotalBookValueOtherAssetsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11THE GOVERNING BODY REVIEWS THE TAX RETURN BEFORE BEING FILED.
Conflict of interest policy compliance Part VI line 12cANY CONFLICTS ARE DISCUSSED BY THE BOARD AND APPROPRIATE ACTION IS TAKEN IF NECESSARY BASED ON WRITTEN POLICIES.
CEO executive director top management comp Part VI line 15aNO COMPENSATION IS PAID EXCEPT FOR STIPEND TO SECRETARYAT $1,350 PER YEAR & TREASURER AT $1,620 PER YEAR ALLOTHERS VOLINTEER.
Other officer or key employee compensation Part VI line 15bNO COMPENSATION IS PAID ALL VOLINTEER.
Governing documents etc available to public Part VI line 19GOVERNING DOCUMENTS NOT MADE AVAILABLE TO THE GENERAL PUBLIC UNLESS A SPECIFIC REQUEST IS MADE.
Explanation of other changes in net assets or fund balances Part XI line 9INCREASE IN MKT VALUE OF INVESTMENTS $57,377ADDITIONS TO INVESTMENTS DURING YR 5,500WITHDRAWLS FROM INVESTMENTS DURING YR (19,811) INCREASE IN FIXED ASSETS $9,796OTHER CHANGES TO NET ASSETS (3,553)
List of other expenses Part IX line 24eSEE DETAIL OF OTHER EXPENSES ATTACHED.

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