Independent Order of Odd Fellows 12

Nonprofit profile at a glance

EIN
610476303
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Maysville, KY, USA
Phone
6065841625
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$321,423
Expenses
$121,709
Assets
$1,729,059
Liabilities
$478

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Highest reported compensation

  • JOHN REDMOND (HOST): $4,356 total reported compensation
  • RANDELL HARRISON (SECRETARY): $2,376 total reported compensation
  • JOHN WALKER (TREASURER): $2,376 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

A Fraternal organization believing in friendship, love and truth are the basic guidelines that we need to follow in our daily lives. Through working in our local communities, states, provinces or nationally we understand that we can make a difference in the lives of people.

What it reported doing in 2025

Promote friendship, love and truth as guidelines for daily lives through various activities, functions and charitable events

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 37
  • Transparency & Controls: 82
  • Accountability: 63
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 26%; rating input score 26
  • Program expense ratio: 68.5%; rating input score 69
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 62.1%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 14.21; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 7.5%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 0.9% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 0.1% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 26% of revenue deployed · 68.5% of spending went to programs
  • Governance: 190 of 190 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $83K in reported program spending
  • Leadership: top reported pay $4K · 5 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 26/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.