Independent Order of Odd Fellows Grand Lodge of Ohio

Nonprofit profile at a glance

EIN
310300255
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-N 2013
Location
Springfield, OH, USA
Phone
9373998631
Rating
56
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$169,990
Expenses
$200,939
Assets
$1,545,434
Liabilities
$0

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

Leadership & pay

7 people listed

Highest reported compensation

  • PENNY CASTLE (GRAND SECRET): $30,000 total reported compensation

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

Overview

Mission

The purpose of this organization is to mutually benefit its members and to exercise supervision over the subordinate lodges of Ohio; to have general management and control of all funds of the grand lodge; to receive real or personal property by gift, devise, or otherwise; receive the assets of defunct lodges and dispose of the same as may be provided by the rules and regulations of said order; to lease or otherwise dispose of, any property belonging to the grand lodge, and to recover the fiscal assets, money, or securities of any defunct lodge, or any other property which may, under the rules of the order, belong to the grand lodge. The grand lodge of the independent order of odd fellows of Ohio shall be controlled and governed by the representatives elected thereto in accordance with the laws of the order, and during the time that the grand lodge is not in session, it shall be under the control and management of a board of trustees, which shall be provided according to the method pres

What it reported doing in 2024

The purpose of this organization is to mutually benefit its members and to exercise supervision over the subordinate lodges of Ohio; to have general management and control of all funds of the grand lodge; to receive real or personal property by gift, devise, or otherwise; receive the assets of defunct lodges and dispose of the same as may be provided by the rules and regulations of said order; to lease, or otherwise dispose of, any property belonging to the grand lodge, and to recover the fiscal assets, money, or securities of any defunct lodge, or any other property which may under the rules of the order, belong to the grand lodge. Our goal is to promote enjoyment in our order developing leadership and confidence; to get our community interested in educating our younger generation in the principles of odd fellowship and let them know us by our deeds. Inviting those who are willing to join us in family related activities, sharing, caring and participating in community service.

Operating model

Revenue model
Earned-program. 67% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% 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

MIXED - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 32
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 45
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 32.5%; rating input score 33
  • Program expense ratio: 40.2%; rating input score 40
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -18.2%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 7.69; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 14.9%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: -0.9% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: -1.1% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 8.5% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 32.5% of revenue deployed · 40.2% of spending went to programs
  • Governance: 7 of 7 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $81K in reported program spending
  • Leadership: top reported pay $30K · 7 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 13 filing years from 2010 to 2024
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 33/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 40/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 15/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.