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Nonprofit · EIN 93-0195535

INDEPENDENT ORDER OF ODD FELLOWS

Also known as OREGON GRAND LODGE, Ramona Rebekah Lodge No 222

Tax-exempt · PORTLAND, OR 97202

Financials

$1.8M$819K2023$1.3M$764K2024$1.7M$836K2025
Revenue Expenses · by fiscal year end
Financials of INDEPENDENT ORDER OF ODD FELLOWS by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,746,190$835,802$910,388$10,775,222$693,870$10,081,352
December 31, 2024990$1,305,782$764,334$541,448$9,500,046$383,874$9,116,172
December 31, 2023990$1,789,613$819,438$970,175$8,536,840-$13,956$8,550,796
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$46,182
Membership dues
$27,932
Program service revenue
$436,229
Investment income
$1,186,669
Net income from sales of inventory
$2,964
Other revenue
$77,110

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$15,493
Compensation of officers, directors and key employees
$41,000
Other salaries and wages
$169,950
Salaries, compensation and benefits (total)
$240,632
Professional fundraising fees
$0
Legal fees
$654
Accounting fees
$23,650
Occupancy
$43,135
Travel
$3,506
Depreciation
$69,791
Program services (functional)
$301,128
Management and general (functional)
$534,674

Balance sheet and other

Total assets, start of year
$9,500,046
Total assets, end of year
$10,775,222
Total liabilities, end of year
$693,870
Net assets, end of year
$10,081,352
Land, buildings and equipment
$564,987
Publicly traded securities
$7,199,508
Net assets without donor restrictions
$6,332,313
Net assets with donor restrictions
$3,749,039
Gross receipts
$1,746,190
Employees
6
Volunteers
1,627
Year formed
1858
State of legal domicile
OR

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.

NameTitleHours / weekCompensation
SHERYL ROHDEPGM GRAND SECRETARY
Trustee or director, Officer, Key employee
40$41,000
KEVIN GUILFORDGRAND MASTER
Officer
0$0
LAURA CALLESGRAND WARDEN
Officer
0$0
ROBERT E NEAL JRDEPUTY GRAND MASTER
Officer
0$0
PATTY FRIESGRAND TRUSTEE
Trustee or director
0$0
ALLAN JACKSONGRAND TRUSTEE
Trustee or director
0$0
PEARLIE STEWARTGRAND TREASURER
Officer
0$0
RICHARD SMITHGRAND TRUSTEE
Trustee or director
0$0
KENNETH CARR IIIGRAND TRUSTEE
Trustee or director
0$0
LINDSEY KUPERGRAND TRUSTEE
Trustee or director
0$0
FRANCIS KUPERPGM, IMMEDIATE PAST GRAND MASTER
Officer
0$0
990 for the year ended December 31, 2024: 11 people
NameTitleHours / weekCompensation
SHERYL ROHDEPGM GRAND SECRETARY
Trustee or director, Institutional trustee, Officer, Key employee
40$40,000
LISA CORDAGRAND MASTER
Officer
0$0
KEVIN GILFORDGRAND WARDEN
Officer
0$0
FRANCIS KUPERDEPUTY GRAND MASTER
Officer
0$0
KENNETH CARRGRAND TRUSTEE
Trustee or director
0$0
PATTY FRIESGRAND TREASURER
Officer
0$0
ALLAN JACKSONGRAND TRUSTEE
Trustee or director
0$0
ED FELANGRAND TRUSTEE
Trustee or director
0$0
LINDSEY KUPERGRAND TRUSTEE
Trustee or director
0$0
RICH SMITHGRAND TRUSTEE
Trustee or director
0$0
PEARLIE STEWARDPGM, IMMEDIATE PAST GRAND MASTER
Officer
0$0
990 for the year ended December 31, 2023: 11 people
NameTitleHours / weekCompensation
SHERYL ROHDEPGM GRAND SECRETARY
Trustee or director, Officer, Key employee
40$40,000
LISA CORDAGRAND MASTER
Officer
0$0
FRANCIS KUPERDEPUTY GRAND MASTER
Officer
0$0
PATTY FRIESGRAND TREASURER
Officer
0$0
KENNETH CARR IIIGRAND TRUSTEE
Trustee or director
0$0
KEVIN GILFORDGRAND WARDEN
Officer
0$0
ED FELANGRAND TRUSTEE
Trustee or director
0$0
ALLAN JACKSONGRAND TRUSTEE
Trustee or director
0$0
RICH SMITHGRAND TRUSTEE
Trustee or director
0$0
PEARLIE STEWARTPGM, IMMEDIATE PAST GRAND MASTER
Officer
0$0
LINDSEY KUPERGRAND TRUSTEE
Trustee or director
0$0

Address and contacts

Address (IRS master file)
3202 SE HOLGATE BLVD, PORTLAND, OR 97202-3458
In care of
% RONALD L KUNZE
Mailing address (990-N for 2009)
714 13th Avenue, Seaside OR 97138
Principal officer (990 for 2025)
PATTY FRIES, 3202 SE HOLGATE BLVD, PORTLAND, OR 97202
Principal officer (990-N for 2009)
Vangy Smith, 1235 Charnelton Street, Eugene OR 97401
Signed the 990
PATTY FRIES, GRAND SECRETARY
Phone
(503) 236-9300

Mission

BENEVOLENT ORGANIZATION COMPRISED OF MORAL INVIDUALS COMMITTED TO SELF IMPROVEMENT, FAMILY VALUES, AND COMMUNITY INVOLVEMENT BY SUPPORTING REPRESENTATIVE GOVERNMENT, A FREE SOCIETY, AND PUBLIC EDUCATION

990 for the year ended December 31, 2025

Program accomplishments

  • JONES PARK IS AN RV PARK/CAMPGROUND OPERATED FOR THE BENEFIT OF IOOF MEMBERS
    Expenses $285,635 · revenue $423,460
  • TO GENERATE AND DISPRESE INCOME TO OREGON LODGES THROUGH INVESTMENTS
    Expenses $71,395 · revenue $71,395

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
93-0195535
Tax-exempt status
501(c)(8): Fraternal beneficiary society
Exempt since
1962
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$10,775,222
Income (IRS master file)
$1,746,190

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,746,190$835,802$10,775,222XML
990December 2024$1,305,782$764,334$9,500,046XML
990December 2023$1,789,613$819,438$8,536,840XML
990December 2022$1,158,189$604,679$8,217,366IRS
990December 2021$1,013,835$579,623$8,460,569IRS
990December 2020–––IRS
990February 2018–––IRS
990-N for 2009
Officer: Vangy Smith
February 28, 2010≤ $50,000 receipts––e-Postcard

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 93-0195535).

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 93-0195535.
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 PATTY FRIES.
Who are the officers and directors of INDEPENDENT ORDER OF ODD FELLOWS?
The 990 for the year ended December 31, 2025 lists 11 people; 1 received compensation from the organization, the highest $41,000 (SHERYL ROHDE, PGM GRAND 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 $1,746,190, expenses of $835,802 and total assets of $10,775,222 at year end.

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