Independent Order of Odd Fellows Berkeley Lodge 270

Nonprofit profile at a glance

EIN
940319778
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Berkeley, CA, USA
Phone
5108435363
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$253,761
Expenses
$224,860
Assets
$2,158,451
Liabilities
$100,384

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Highest reported compensation

  • RITA COOPER (Chair/B Manager): $55,585 total reported compensation
  • INGE HINRICHS (Trustee): $8,657 total reported compensation
  • SUZANNE WALIGORE (Treasurer): $550 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Realizing we are a beneficial fraternal organization, we provide several activities which bring direct benefit to our membership. We maintain our historic building which provides a supportive base to our member and our community. Our lodge donates to local charities which provide relief to children and the impoverished. Our members enjoy fellowship with each other and guests. We also contribute to ioof activities (rose bowl parade, rebekah children's services & three links camp) & other lodges' activities.

What it reported doing in 2024

In efforts to relieve the distressed, we donate to our local community food bank and support a communiy outreach that runs programs for impoverished families, children and seniors. In keeping with our charge to educate the orphan we support a wide range of children's services. We strongly support the rebekah's children's services which offers educational, health and enrichment programs for children. We encourage children to lead an active life by supporting the 3 links summer camp. We continue to support local charities. We must maintain and expand our membership in our faternal organization. One of our missions is to restore and mainatain our ioof temple which is a berkeley historical landmark. We help support the award winning ioof float in the rose bowl parade.

Operating model

Revenue model
Other-operating. 88% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 94% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 51
  • Sustainability: 61
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.9%; rating input score 90
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 60%; rating input score 60; 17th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.4%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 9.6; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 29.1%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 0.1% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: -1.9% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 89.9% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 5 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $217K in reported program spending
  • Leadership: top reported pay $56K · 10 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.