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Nonprofiteer
← INDEPENDENT ORDER OF ODD FELLOWS

Form 990 for tax year 2025

Filed by INDEPENDENT ORDER OF ODD FELLOWS.

Totals

Total revenue
$1,746,190
Total expenses
$835,802
Contributions and grants received
$46,182
Grants paid
$0
Program service revenue
$436,229
Investment income
$1,186,669
Other revenue
$77,110
Total assets, end of year
$10,775,222
Total liabilities, end of year
$693,870
Net assets or fund balances, end of year
$10,081,352
Program services expenses (Part IX)
$301,128
Management and general expenses
$534,674
Fundraising expenses
$0
Program service expenses (Part III)
$357,030

Program services were 36.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1b · Membership dues

    $27,932

  • 1d · Related organizations

    $6,180

  • 1f · All other contributions, gifts and grants

    $12,070

  • 2a · Program service revenue: RV SPACE RENTAL

    total $401,079 · related or exempt $401,079

  • 2b · Program service revenue: PER CAPITA - GL

    total $16,980 · related or exempt $16,980

  • 2c · Program service revenue: OPOF - ODD FELLOWS TRUST

    total $18,170 · related or exempt $18,170

  • 3 · Investment income

    total $1,186,669 · related or exempt $1,186,669

  • 10a · Gross sales of inventory

    $2,964

  • 10c · Net income from sales of inventory

    total $2,964

  • 11a · Other revenue: JONES PARK MISC

    total $22,381 · related or exempt $22,381

  • 11d · All other revenue

    total $51,765 · related or exempt $51,765

  • 11e · Other revenue, total

    $74,146

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $15,493 · program services $15,493

  • 5 · Compensation of officers, directors and key employees

    total $41,000 · management and general $41,000 · fundraising $0

  • 7 · Other salaries and wages

    total $169,950 · program services $129,350 · management and general $40,600

  • 9 · Other employee benefits

    total $6,745 · management and general $6,745

  • 10 · Payroll taxes

    total $22,937 · program services $14,780 · management and general $8,157

  • 11a · Fees: management

    total $169,640 · management and general $169,640

  • 11b · Fees: legal

    total $654 · program services $0 · management and general $654

  • 11c · Fees: accounting

    total $23,650 · program services $5,797 · management and general $17,853

  • 13 · Office expenses

    total $8,219 · program services $3,783 · management and general $4,436

  • 14 · Information technology

    total $2,513 · program services $2,513

  • 16 · Occupancy

    total $43,135 · program services $40,239 · management and general $2,896

  • 17 · Travel

    total $3,506 · management and general $3,506

  • 20 · Interest

    total $42,712 · program services $0 · management and general $42,712

  • 21 · Payments to affiliates

    total $71,395 · management and general $71,395

  • 22 · Depreciation, depletion and amortization

    total $69,791 · management and general $69,791

  • 23 · Insurance

    total $42,270 · program services $22,478 · management and general $19,792

  • 24a · Other expenses: EQUIPMENT MAINT/LEASE

    total $34,002 · program services $28,473 · management and general $5,529

  • 24b · Other expenses: INVESTMENT EXPENSE

    total $3,042 · management and general $3,042

  • 24c · Other expenses: BANK FEES

    total $20,653 · program services $20,148 · management and general $505

  • 24e · All other expenses

    total $44,495 · program services $18,074 · management and general $26,421

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year -$2,060 · end of year $106,378

  • 4 · Accounts receivable

    beginning of year $3,361 · end of year $2,145

  • 7 · Other notes and loans receivable

    beginning of year $2,605,592 · end of year $2,902,204

  • 8 · Inventories for sale or use

    beginning of year -$2,538 · end of year $0

  • 10a · Land, buildings and equipment: cost or other basis

    $1,853,431

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,288,444

  • 10c · Land, buildings and equipment, net

    beginning of year $605,059 · end of year $564,987

  • 11 · Investments: publicly traded securities

    beginning of year $6,290,632 · end of year $7,199,508

  • 17 · Accounts payable and accrued expenses

    beginning of year -$29,243 · end of year -$32,085

  • 19 · Deferred revenue

    beginning of year $15,190 · end of year $15,190

  • 24 · Unsecured notes and loans payable

    beginning of year $181,604 · end of year $710,765

  • 25 · Other liabilities

    beginning of year $216,323 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $5,406,482 · end of year $6,332,313

  • 28 · Net assets with donor restrictions

    beginning of year $3,709,690 · end of year $3,749,039

  • 29 · Capital stock, trust principal or current funds

    end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    end of year $0

  • 31 · Retained earnings, endowment or other funds

    end of year $0

Mission and programs · 2025

Mission

BENEVOLENT ORGANIZATION COMPRISED OF MORAL INVIDUALS COMMITTED TO SELF IMPROVEMENT, FAMILY VALUES, AND COMMUNITY INVOLVEMENT BY SUPPORTING REPRESENTATIVE GOVERNMENT, A FREE SOCIETY, AND PUBLIC EDUCATION

Activities or mission (Part I)

BENEVOLENT ORGANIZATION COMPRISED OF MORAL INDIVIDUALS COMMITTED TO SELF IMPROVEMENT, FAMILY VALUES, AND COMMUNITY INVOLVEMENT BY SUPPORTING REPRESENTATIVE GOVERNMENT, A FREE SOCIETY, AND PUBLIC EDUCATION

  • JONES PARK IS AN RV PARK/CAMPGROUND OPERATED FOR THE BENEFIT OF IOOF MEMBERS

    Expenses $285,635 · Revenue $423,460

  • TO GENERATE AND DISPRESE INCOME TO OREGON LODGES THROUGH INVESTMENTS

    Expenses $71,395 · Revenue $71,395

As filed on the 2025 return.

Listed in Part VII

  • Kevin Guilford

    GRAND MASTER

    Total calculated
    $0
    Hours/week
    0
  • Laura Calles

    GRAND WARDEN

    Total calculated
    $0
    Hours/week
    0
  • Robert E Neal Jr

    DEPUTY GRAND MASTER

    Total calculated
    $0
    Hours/week
    0
  • Sheryl Rohde

    PGM GRAND SECRETARY

    Total calculated
    $41,000
    From this org
    $41,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Patty Fries

    GRAND TRUSTEE

    Total calculated
    $0
    Hours/week
    0
  • Allan Jackson

    GRAND TRUSTEE

    Total calculated
    $0
    Hours/week
    0
  • Pearlie Stewart

    GRAND TREASURER

    Total calculated
    $0
    Hours/week
    0
  • Richard Smith

    GRAND TRUSTEE

    Total calculated
    $0
    Hours/week
    0
  • Kenneth Carr III

    GRAND TRUSTEE

    Total calculated
    $0
    Hours/week
    0
  • Lindsey Kuper

    GRAND TRUSTEE

    Total calculated
    $0
    Hours/week
    0
  • Francis Kuper

    PGM, IMMEDIATE PAST GRAND MASTER

    Total calculated
    $0
    Hours/week
    0

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2025
Filed
7 August 2026
IRS schema version
2025v4.0
Source object
202602449349300140

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