Nonprofit · EIN 58-1784346
INDEPENDENT ORDER OF ODD FELLOWS
Also known as 3 HARMONY LODGE
Tax-exempt · HONOLULU, HI 96816
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $765,721 | $177,160 | $588,561 | $9,837,038 | $0 | $9,837,038 |
| December 31, 2024 | 990 | $652,560 | $177,137 | $475,423 | $8,823,942 | $0 | $8,823,942 |
| December 31, 2023 | 990 | $326,630 | $163,287 | $163,343 | $8,027,171 | $0 | $8,027,171 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $4,680
- Membership dues
- $4,680
- Program service revenue
- $0
- Investment income
- $761,041
- Net gain from sales of assets
- $293,470
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $14,678
- Benefits paid to members
- $45,107
- Compensation of officers, directors and key employees
- $7,200
- Salaries, compensation and benefits (total)
- $7,200
- Professional fundraising fees
- $0
- Accounting fees
- $4,800
- Occupancy
- $15,000
- Program services (functional)
- $59,785
- Management and general (functional)
- $117,375
Balance sheet and other
- Total assets, start of year
- $8,823,942
- Total assets, end of year
- $9,837,038
- Total liabilities, end of year
- $0
- Net assets, end of year
- $9,837,038
- Publicly traded securities
- $9,806,153
- Gross receipts
- $3,097,240
- Employees
- 0
- Volunteers
- 90
- Year formed
- 1876
- State of legal domicile
- HI
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 |
|---|---|---|---|
| Joy Matsumoto | Secretary Officer | 10 | $3,000 |
| Michael Chung | Treasurer Officer | 10 | $3,000 |
| Roy Veirra | Director Trustee or director | 5 | $0 |
| Lambert Luikwan | Director Trustee or director | 10 | $0 |
| Daniel Bayne | Director Trustee or director | 10 | $0 |
| Luke Caires | PresidentNoble Grand Officer | 10 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joy Matsumoto | Secretary Officer | 10 | $3,000 |
| Michael Chung | Treasurer Officer | 10 | $3,000 |
| Jon Coito | Director Trustee or director | 5 | $0 |
| Phil Schmidt | Director Trustee or director | 10 | $0 |
| Daniel Bayne | Director Trustee or director | 10 | $0 |
| Garrick Hiramoto | PresidentNoble Grand Officer | 10 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jon Coito | Director Trustee or director | 5 | $0 |
| Daniel Bayne | Director Trustee or director | 10 | $0 |
| Phil Schmidt | Director Trustee or director, Officer | 10 | $0 |
| Roy Vierra | PresidentNoble Grand Officer | 10 | $0 |
| Michael Chung | Treasurer Officer | 10 | $0 |
| Joy Matsumoto | Secretary Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 1134 1ST AVE, HONOLULU, HI 96816-5802
- In care of
- % LUKE L CAIRES
- Signed the 990
- LUKE L CAIRES, Officer
- Phone
- (808) 224-6282
- Return prepared by
- Louis A Caires CPA
Mission
To improve and elevate the character of man by promoting the principles of Odd Fellowship 365 days each year through fraternal benefits to the organizations members.
Program accomplishments
- Tenants of our Order promote mutual membership benefit programs, general and other: to improve and elevate the character of mankind by practicing the principles of Odd Fellowship 365 days through franternal benefits for the organizations members.Expenses $45,107
- Scholarships granted to worthy individuals as recommended by the Lodge members.Expenses $12,000
- Donations made to local charities from collections and budgeted funds as approved by the Lodge members.Expenses $2,678
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
- 58-1784346
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0028: INDEPENDENT ORDER OF ODD FELLOWS
- Assets (IRS master file)
- $9,837,038
- Income (IRS master file)
- $3,097,240
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $765,721 | $177,160 | $9,837,038 | XML |
| 990 | December 2024 | $652,560 | $177,137 | $8,823,942 | XML |
| 990 | December 2023 | $326,630 | $163,287 | $8,027,171 | XML |
| 990 | December 2022 | $272,344 | $159,066 | $7,144,822 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 58-1784346).
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 58-1784346.
- Is INDEPENDENT ORDER OF ODD FELLOWS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1972.
- 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 are the officers and directors of INDEPENDENT ORDER OF ODD FELLOWS?
- The 990 for the year ended December 31, 2025 lists 6 people; 2 received compensation from the organization, the highest $3,000 (Joy Matsumoto, Secretary).
- How much revenue does INDEPENDENT ORDER OF ODD FELLOWS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $765,721, expenses of $177,160 and total assets of $9,837,038 at year end.
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