Nonprofit · EIN 55-0201316
INDEPENDENT ORDER OF ODD FELLOWS
Also known as 10 MONONGALIA LODGE
Tax-exempt · MORGANTOWN, WV 26507
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $69,876 | $63,944 | $5,932 | $861,679 | $0 | $861,679 |
| December 31, 2024 | 990 | $78,496 | $70,105 | $8,391 | $855,747 | $0 | $855,747 |
| December 31, 2023 | 990 | $33,468 | $34,283 | -$815 | $847,356 | $0 | $847,356 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $18,876
- Membership dues
- $2,790
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $51,000
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $8,448
- Salaries, compensation and benefits (total)
- $11,501
- Professional fundraising fees
- $0
- Accounting fees
- $230
- Occupancy
- $22,706
- Program services (functional)
- $10,923
- Management and general (functional)
- $53,021
Balance sheet and other
- Total assets, start of year
- $855,747
- Total assets, end of year
- $861,679
- Total liabilities, end of year
- $0
- Net assets, end of year
- $861,679
- Gross receipts
- $69,876
- Employees
- 4
- Year formed
- 1848
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAWRENCE L COOL | TRUSTEE Officer | – | $0 |
| PAUL L HEVNER | SECRETARY Officer | – | $0 |
| DOUGLAS K MCCARTNEY | TREASURER Officer | – | $0 |
| EDWIN E RIFFLE | TRUSTEE Officer | – | $0 |
| JOHN K DUGAN SR | TRUSTEE AND Officer | – | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAWRENCE L COOL | TRUSTEE Officer | – | $0 |
| PAUL L HEVNER | SECRETARY Officer | – | $0 |
| DOUGLAS K MCCARTNEY | TREASURER Officer | – | $0 |
| EDWIN E RIFFLE | TRUSTEE Officer | – | $0 |
| JOHN K DUGAN SR | TRUSTEE AND Officer | – | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAWRENCE L COOL | TRUSTEE Officer | – | $0 |
| PAUL L HEVNER | SECRETARY Officer | – | $0 |
| DOUGLAS K MCCARTNEY | TREASURER Officer | – | $0 |
| EDWIN E RIFFLE | TRUSTEE Officer | – | $0 |
| JOHN K DUGAN SR | TRUSTEE AND Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 316, MORGANTOWN, WV 26507-0316
- In care of
- % PAUL L HEVNER
- Principal officer (990 for 2025)
- PAUL L HEVNER, PO BOX 316, MORGANTOWN, WV 265070316
- Signed the 990
- PAUL L HEVNER, SECRETARY
- Phone
- (304) 296-7114
- Return prepared by
- PERSONAL TAX SERVICES LLC
Mission
FRATERNAL ORDER - VISIT THE SICK, RELIEVE THE DISTRESSED, BURY THE DEA, AND EDUCATE THE OPHAN.
Program accomplishments
- TO ASSIST THE COMMUNITY IN EDUCATION AND HELP THE HELPLESS
- VISIT THE RELIEVE THE DISTRESSED AND BURIED THE DEAD
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 55-0201316
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1962
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0028: INDEPENDENT ORDER OF ODD FELLOWS
- Assets (IRS master file)
- $861,679
- Income (IRS master file)
- $69,876
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $69,876 | $63,944 | $861,679 | XML |
| 990 | December 2024 | $78,496 | $70,105 | $855,747 | XML |
| 990 | December 2023 | $33,468 | $34,283 | $847,356 | XML |
| 990 | December 2022 | $77,506 | $71,301 | $848,171 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 55-0201316).
Questions about INDEPENDENT ORDER OF ODD FELLOWS
- What is the EIN of INDEPENDENT ORDER OF ODD FELLOWS?
- The employer identification number (EIN) of INDEPENDENT ORDER OF ODD FELLOWS is 55-0201316.
- Is INDEPENDENT ORDER OF ODD FELLOWS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1962.
- Which annual return does INDEPENDENT ORDER OF ODD FELLOWS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of INDEPENDENT ORDER OF ODD FELLOWS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INDEPENDENT ORDER OF ODD FELLOWS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of INDEPENDENT ORDER OF ODD FELLOWS?
- The 990 for the year ended December 31, 2025 names PAUL L HEVNER.
- Who are the officers and directors of INDEPENDENT ORDER OF ODD FELLOWS?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does INDEPENDENT ORDER OF ODD FELLOWS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $69,876, expenses of $63,944 and total assets of $861,679 at year end.
Other nonprofits in MORGANTOWN
- WEST VIRGINIA UNIVERSITY HOSPITALS INC EIN 55-0643304 · last filed 990 for 2024
- WEST VIRGINIA UNIVERSITY MEDICAL CORPORATION EIN 55-0492006 · last filed 990 for 2024
- WEST VIRGINIA UNITED HEALTH SYSTEM INC EIN 55-0754713 · last filed 990 for 2024
- MONONGALIA COUNTY GENERAL HOSPITAL COMPANY EIN 23-7441353 · last filed 990 for 2024
- FAYETTE PHYSICIAN NETWORK INC EIN 45-5440305 · last filed 990 for 2024
- WEST VIRGINIA UNIVERSITY RESEARCH CORPORATION EIN 55-0665758 · last filed 990 for 2025
- WEST VIRGINIA UNIV FOUNDATION INC EIN 55-6017181 · last filed 990 for 2025
- MONONGALIA HEALTH SYSTEM INC EIN 55-0621551 · last filed 990 for 2024