Independent Order of Odd Fellows Mt Brow Lodge 82

Nonprofit profile at a glance

EIN
237595255
IRS 990-EZ coverage
2015–2025
Forms available
Form 990-EZ 2025
Location
Los Banos, CA, USA
Phone
2097043375
Rating
39
Verdict
REVIEW
Rating confidence
Moderate
Sector
Fraternal Societies

Reported finances

Revenue
$70,427
Expenses
$70,738
Assets
$256,208

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

Leadership & pay

5 people listed

Executive titles in this filing

  • ROBERT POWERS (President)
  • DAVID AREIAS (Vice President)

People named in this filing

  • GABRIEL JASSO (Secretary)
  • MOSTAFA RHARBI (Treasurer)
  • ROBERT POWERS (President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Fraternal organization that provides scholarships, charitable services for various community groups for the betterment and improvement of the local community. Financial assistance to members or their families in times of death or serious illness

What it reported doing in 2025

Charitable contributions to various civic organizations or schools

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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

REVIEW - The filed numbers largely add up. 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: 4
  • Transparency & Controls: 82
  • Sustainability: 44
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 3.9%; rating input score 4
  • Program expense ratio: 3.9%; rating input score 4

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -0.4%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 3.62; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 5.2%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: -4.2% per year; rating input score 0; 37th percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: -2.8% per year; rating input score 0; 29th percentile among comparable filings

Details

  • Where the money goes: 3.9% of revenue deployed · 3.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $3K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • High — Financial Efficiency: Mission deployment rate scored 4/100.
  • High — Financial Efficiency: Program expense ratio scored 4/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.