The Grand Lodge of North Dakota of the Independent Order of Odd Fellows

Nonprofit profile at a glance

EIN
450140310
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Devils Lake, ND, USA
Phone
7016623330
Rating confidence
Limited

Reported finances

Revenue
$233,723
Expenses
$86,466
Assets
$3,635,989
Liabilities
$660,920

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

Leadership & pay

10 people listed

Highest reported compensation

  • Mark Ulrich (Grand Secretary): $118,935 total reported compensation
  • Janice Sandberg Carlson (Grand Warden): $22,296 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 IOOF Grand Lodge promotes the values of friendship, love, and truth, aiming to improve and elevate the character of mankind. We engage in humanitarian efforts such as vising the sick, relieving the distressed, burying the dead, and educang orphans. Our organizaon also supports its members and their families during challenging mes and oversees the operaons of the various local Lodges, ensuring they adhere to IOOF principles.

What it reported doing in 2024

To improve and elevate the character of mankind by promoting the principles of friendship, love, truth, faith, hope charity and universal justice. 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 community in every way possible.To promote good will and harmony amongst peoples and nations through the principle 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.

Operating model

Revenue model
Other-operating. 68% of the money available for current operations came from other operating revenue.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 92
  • Accountability: 78
  • Sustainability: 76
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 21st percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 63%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 42.05; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 53.9%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -9% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 8 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $119K · 10 people listed
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 10 filed related-organization links
  • 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 — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.