INDEPENDENT ORDER OF ODD FELLOWS: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: INDEPENDENT ORDER OF ODD FELLOWS (EIN 23-7201692)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-09-26
IRS object ID: 201132699349300313
Schema version: 2010v3.2
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-09-26T11:04:32-05:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NAPA TAX INC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1730 JEFFERSON ST	AddressLine1
City	NAPA	City
State	CA	State
ZIP Code	945591703	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	237201692	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	INDEPENDENT ORDER OF ODD FELLOWS	BusinessNameLine1
Business Name Line2	167 SAINT HELENA LODGE	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	INDE	NameControl
Phone	7072245240	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1352 MAIN ST	AddressLine1
City	SAINT HELENA	City
State	CA	State
ZIP Code	94574	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JASON KELPARIS	Name
Title	TREASURER	Title
Phone	7072245240	Phone
Date Signed	2011-05-12	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MARCUS CARR	Name
Phone	7072245240	Phone
Date Prepared	2011-05-11	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	252310	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Activity Or Mission Description	IOOF IS AN ORGANIZATION THAT STRIVES TO ELEVATE THE CHARICTER OF MAN THROUGH STRENGTHENING THE PRINCIPALS OF FRIENDSHIP LOVE AND TRUTH.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	11	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	3	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	13265	ContributionsGrantsPriorYear
Contributions Grants Current Year	5312	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	16154	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1665	ProgramServiceRevenueCY
Investment Income Prior Year	34	InvestmentIncomePriorYear
Investment Income Current Year	924	InvestmentIncomeCurrentYear
Other Revenue Prior Year	26457	OtherRevenuePriorYear
Other Revenue Current Year	70794	OtherRevenueCurrentYear
Total Revenue Prior Year	55910	TotalRevenuePriorYear
Total Revenue Current Year	78695	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	5153	TotalFundrsngExpCurrentYear
Other Expense Prior Year	28416	OtherExpensePriorYear
Other Expenses Current Year	25849	OtherExpensesCurrentYear
Total Expenses Prior Year	28416	TotalExpensesPriorYear
Total Expenses Current Year	25849	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	27494	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	52846	RevenuesLessExpensesCY
Total Assets BOY	1268193	TotalAssetsBOY
Total Assets EOY	1303768	TotalAssetsEOY
Total Liabilities BOY	1214379	TotalLiabilitiesBOY
Total Liabilities EOY	1197108	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	53814	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	106660	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	IOOF IS AN ORGANIZATION THAT STRIVES TO ELEVATE THE CHARICTER OF MAN THROUGH STRENGTHENING THE PRINCIPALS OF FRIENDSHIP LOVE AND TRUTH.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	4891	Expense
Revenue	5057	Revenue
Description	OFFERS COMMUNITY ACTIVITIES TO ENHANCE LIFE IN THE NAPA VALLEY.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	10898	Expense
Revenue	225	Revenue
Description	HOLDING COMMUNITY EVENTS FOR THE BENEFIT OF CHILDREN	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	2600	Expense
Description	FUNDRAISING AND EVENTS TO STIMULATE HISTORICAL INTEREST IN THE COMMUNITY.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Description	OFFICER'S COMPENSATION	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	18389	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	false	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	11	NbrVotingGoverningBodyMembers
Number Independent Voting Members	3	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	NAPA TAX INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	7072245240	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1730 JEFFERSON ST	AddressLine1
City	NAPA	City
State	CA	State
ZIP Code	94559	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (3 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
JASON KELPARIS
TREASURER	5.00	X	900	0	0
DEREK DWYER
TRUSTEE	5.00	X	900	0	0
RODERICK SWEARINGEN
SECRETARY	5.00	X	900	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	2700	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Fundraising Events	5312	FundraisingEvents
Total Contributions	5312	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	MEMBER PAID DUES	Description
Total Revenue Column	1665	TotalRevenueColumn
Related Or Exempt Function Income	1665	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	1665	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	924	TotalRevenueColumn
Related Or Exempt Function Income	924	RelatedOrExemptFunctionIncome

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	244409	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	173615	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	70794	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	70794	TotalRevenueColumn
Related Or Exempt Function Income	70794	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	78695	TotalRevenueColumn
Related Or Exempt Function Income	73383	RelatedOrExemptFunctionIncome

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	FundraisingFundraising	Management And GeneralManagementAndGeneral
EVENT EXPENSES	12644	7491	5153
CONTRIBUTIONS	10898	10898
OFFICE SUPPLIES	1386			1386
LICENSE AND PERMITS	921			921

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	25849	Total
Program Services	18389	ProgramServices
Management And General	2307	ManagementAndGeneral
Fundraising	5153	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	61122	BOY
EOY	127768	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	7039	BOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
EOY	8788	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1698679	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	531467	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1200032	BOY
EOY	1167212	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1268193	BOY
EOY	1303768	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	1214379	BOY
EOY	1197108	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1214379	BOY
EOY	1197108	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	53814	BOY
EOY	106660	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	53814	BOY
EOY	106660	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1268193	BOY
EOY	1303768	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	52846	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	95076	OtherCostOrOtherBasis
Book Value	95076	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1603603	OtherCostOrOtherBasis
Depreciation	531467	Depreciation
Book Value	1072136	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1167212	TotalOfBookValueLandBuildings

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ALL OTHER ACHIEVEMENTS DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	OFFICER'S COMPENSATION
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC