Grand Lodge of Pennsylvania, Independent Order of Odd Fellows

Legal name: Independent Order of Odd Fellows Walker Lodge #306

Nonprofit profile at a glance

EIN
231437243
IRS 990 coverage
2018–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Middletown, PA, US
Phone
717-944-7419
Rating
45
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$291,933
Expenses
$199,590
Assets
$6,210,364
Liabilities
$0

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

Leadership & pay

9 people listed

Highest reported compensation

  • RONALD P BOYLE (WL TRUSTEE): $1,200 total reported compensation
  • JENNIFER LEAH-ROSA (WL TRUSTEE): $1,200 total reported compensation
  • BRUCE PAYNTER (WL TRUSTEE & TREASURER): $1,200 total reported compensation

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

Overview

Mission

To visit the sick, relieve the distressed, bury the dead and educate the orphan.

What it reported doing in 2024

Contributions to local and national charities or to individuals to assist them in their time of distress. All requests for contributions are reviewed by our Charity Committee to determine eligibility. Names and addresses of charities donated to will be available upon request.

Operating model

Revenue model
Investment-supported. 95% of the money available for current operations came from recurring investment income.
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

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: 0
  • Transparency & Controls: 65
  • Accountability: 84
  • Sustainability: 81
  • Growth: 100

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: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 23.1%; rating input score 23; 39th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 31.6%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 31.12; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 4.2%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 50% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 12% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 4.5% per year; rating input score 100; 45th percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 76 of 76 board members independent · 5 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $50K in reported program spending
  • Leadership: top reported pay $1K · 9 people listed
  • Consistency: 11 of 13 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 7 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 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 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 23/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.