Independent Order of Odd Fellows
Nonprofit profile at a glance
- EIN
- 810125259
- IRS 990 coverage
- 2015–2025
- Forms available
- Form 990 2025, Form 990-N 2008
- Location
- Missoula, MT, USA
- Phone
- 4062730138
- Rating
- 39
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $38,461
- Expenses
- $34,968
- Assets
- $904,333
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Highest reported compensation
- George Hill (Secretary): $3,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Local lodge of fraternal society with the mission statement: to improve and elevate the character of man.
What it reported doing in 2025
As an organization, The Independent Order of Odd Fellows, aims to provide a framework that promotes personal and social development. Lodge decrees and activities aim to improve and elevate every person to a higher, nobler plane; To extend sympathy and aid to those in need, making their burdens lighter, relieving the darkness of despair, to war against vice in every form, and to be a great moral power and influencer for the good of humanity. For members, the decrees of Odd Fellowship emphasize a leaving of the old life and the start of a better one, of welcoming travelers, and helping those in need. The command of the IOOF is to Visit the sick, relieve the distressed, bury the dead and educate the orphan. Specifically, IOOF today is dedicated to the following purpose: 1) To improve and elevate the character of mankind by promoting the principles of friendship, love and truth, faith, hope, charity and the universal justice. (2) To help make the world a better place to live by aiding each other, the community the less fortunate, the youth, the elderly, the environment and the community in every way possible. (3) To promote goodwill and harmony amongst the peoples and nations through the priniple of universal fraternity, holding the belief that all men and women regardless of race, nationality, religion, social status, gender, rank and station are brothers, and sisters. Ideally, an Odd Fellows Lodge is a place for fellowship in all its forms, from hanging out and just having fun, to having discussions, to networking, to collaboration on creative and constructive projects, all with an eye not only on our own satisfaction but on what we might offer to the community at large. An ideal lodge is a great venue for a lot of positive energy and all members are encouraged to contribute their share. In addition, lodges provide an international social network of brothers and sisters that extends to more than 26 countries worldwide. If traveling is an interest, membership can provide a valuable network that will very much welcome an international visitor, and assist in their enterprises and certainly their travels whenever possible. In 2025, we assisted the community and charity functions. Doing non-profit work as needed or requested within the communities and around the state as needed.
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
REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 90
- Accountability: 34
- Sustainability: 63
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: 50%; rating input score 50; 23rd 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: 9.1%; rating input score 61; 61st percentile among comparable filings
- Total-asset coverage ratio: 25.86; rating input score 85; 85th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 8.6%; rating input score 13; 13th percentile among comparable filings
Growth
- Program expense growth: -40.6% per year; rating input score 0; 8th percentile among comparable filings
- Revenue growth: 10.1% per year; rating input score 100; 86th percentile among comparable filings
- Asset growth: -0.2% per year; rating input score 0; 36th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 2 of 4 board members independent · 1 of 8 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $3K · 4 people listed
- Consistency: 10 of 18 current checks pass · 8 findings to review
- Schedules: 2 filed schedules
- Filing history: 10 filing years from 2015 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Governance controls: 6 of 7 not reported.
- Review — Accountability: Independent voting board scored 50/100.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX ConferencesMeetings column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesAccounting column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesLegal column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 13/100.