Nonprofit · EIN 99-0071357
INDEPENDENT ORDER OF ODD FELLOWS
Also known as 1 EXCELSIOR LODGE & PU ULU HANA UYG
Tax-exempt · HONOLULU, HI 96816
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,560,553 | $979,216 | $1,581,337 | $28,631,455 | $50 | $28,631,405 |
| December 31, 2024 | 990 | $679,133 | $951,338 | -$272,205 | $27,050,167 | $100 | $27,050,067 |
| December 31, 2023 | 990 | $693,690 | $593,525 | $100,165 | $25,167,993 | $2,411 | $25,165,582 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $9,210
- Membership dues
- $7,250
- Program service revenue
- $0
- Investment income
- $2,534,343
- Net rental income
- $17,000
- Net gain from sales of assets
- $151,996
- Other revenue
- $17,000
Expenses
- Grants and similar amounts paid
- $59,586
- Benefits paid to members
- $153,789
- Compensation of officers, directors and key employees
- $91,164
- Salaries, compensation and benefits (total)
- $91,164
- Professional fundraising fees
- $0
- Legal fees
- $223
- Occupancy
- $46,742
- Travel
- $40,702
- Depreciation
- $22,712
- Program services (functional)
- $213,375
- Management and general (functional)
- $765,841
Balance sheet and other
- Total assets, start of year
- $27,050,167
- Total assets, end of year
- $28,631,455
- Total liabilities, end of year
- $50
- Net assets, end of year
- $28,631,405
- Land, buildings and equipment
- $1,790,986
- Publicly traded securities
- $26,748,959
- Gross receipts
- $3,009,906
- Employees
- 9
- Volunteers
- 200
- Year formed
- 1846
- 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 |
|---|---|---|---|
| George Richard Barlett | Secretary Officer, Highest-paid employee | 10 | $15,600 |
| Brandon Valeros | Facilities Manager Key employee | 10 | $14,400 |
| John Scheleski | Financial Adviser Trustee or director, Key employee | 10 | $13,200 |
| Cynthia Low | Treasurer Officer | 10 | $6,000 |
| Ginger Lei Nakama | Custodian Key employee | 10 | $5,400 |
| George Barlett | Director Trustee or director | 10 | $4,800 |
| Naomi Kim | Financial Secretary Officer | 10 | $3,000 |
| Stanford Shiroma | Director Trustee or director | 10 | $2,400 |
| Roderick Schultz | Director Trustee or director | 10 | $2,400 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| George Richard Barlett | Secretary Officer, Highest-paid employee | 10 | $16,400 |
| Brandon Valeros | Facilities Manager Key employee | 10 | $12,900 |
| John Scheleski | Financial Adviser Trustee or director, Key employee | 10 | $12,850 |
| George Barlett | Director Trustee or director | 10 | $4,800 |
| Ginger Lei Nakama | Custodian Key employee | 10 | $4,175 |
| Cynthia Low | Treasurer Officer | 10 | $3,500 |
| Naomi Kim | Financial Secretary Officer | 10 | $2,950 |
| Stanford Shiroma | Director Institutional trustee | 10 | $2,400 |
| Roderick Schultz | Director Trustee or director | 10 | $2,250 |
| Francis Robinson | Director Trustee or director | 10 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| John Scheleski | Financial Adviser Key employee, Highest-paid employee | 10 | $9,600 |
| Brandon Valeros | Facilities Manager Key employee | 10 | $6,400 |
| Richard Barlett | Facilities Manager Trustee or director, Officer, Key employee | 10 | $5,600 |
| George Barlett | Director Trustee or director | 10 | $4,600 |
| Roderick Schultz | Secretary Officer | 10 | $3,600 |
| Robert Nakama | Facilities Manager Key employee | 10 | $3,600 |
| Cynthia Low | Treasurer Officer | 10 | $2,400 |
| Naomi Kim | Financial Secretary Key employee | 10 | $2,400 |
| Stanford Shiroma | Director Trustee or director | 10 | $1,000 |
| Patrick Uza | Director Trustee or director | 10 | $102 |
| Nathan Ramos | Director Trustee or director | 10 | $100 |
Address and contacts
- Address (IRS master file)
- 1134 1ST AVE, HONOLULU, HI 96816-5802
- In care of
- % BETTY ANN PERKINS
- Principal officer (990 for 2025)
- David Murai, 1134 1st Avenue, Honolulu, HI 96816
- Signed the 990
- George Barlett, Director
- Phone
- (808) 383-6120
- Website
- www.ioofhawaii.org
Mission
To improve and elevate the character of mankind by practicing the principal of Odd Fellowship 365 days each year through Fraternal benefits for the organization's members.
Program accomplishments
- The tenants of our Order promote mutual membership benefit programs, General and other: to improve and elevate the character of mankind by practicing the principal of Odd Fellowship 365 days through fraternal benefits for the organization's members.Expenses $213,375
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
- 99-0071357
- 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)
- $28,631,455
- Income (IRS master file)
- $3,009,906
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,560,553 | $979,216 | $28,631,455 | XML |
| 990 | December 2024 | $679,133 | $951,338 | $27,050,167 | XML |
| 990 | December 2023 | $693,690 | $593,525 | $25,167,993 | XML |
| 990 | December 2022 | $512,635 | $531,802 | $22,337,930 | 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 99-0071357).
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 99-0071357.
- 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 David Murai.
- Who are the officers and directors of INDEPENDENT ORDER OF ODD FELLOWS?
- The 990 for the year ended December 31, 2025 lists 9 people; 9 received compensation from the organization, the highest $15,600 (George Richard Barlett, 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 $2,560,553, expenses of $979,216 and total assets of $28,631,455 at year end.
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