Civic Intelligence

Independent Order of Odd Fellows

EIN 58-1784346 • 501(c)8 • Honolulu, HI

Profile

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.

1134 1st AvenueHonolulu, HI 96816

www.ioofhawaii.org/lodges/harmon

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

28th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)8 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

28th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)8 • $5M-$10M nonprofits • Source year 2024

Net Margin

97th percentile

73%

Higher net margin than 97% of similar nonprofits.

501(c)8 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

38th percentile

$3,000

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

501(c)8 • $5M-$10M nonprofits • Source year 2024

Asset Growth

67th percentile

9.9%

Faster asset growth than 67% of similar nonprofits.

501(c)8 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

94th percentile

100%

Faster revenue growth than 94% of similar nonprofits.

501(c)8 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$8,823,942

Up $796,771 (+9.9%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$8,823,942

Up $796,771 (+9.9%) from 2023

Revenue

Up

$652,560

Up $325,930 (+100%) from 2023

Expenses

Up

$177,137

Up $13,850 (+8.5%) from 2023

Net Income

Up

$475,423

Up $312,080 (+191%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2011: $2,708,772Liabilities 2011: $0Net Assets 2011: $2,708,7722011Assets 2012: $4,508,356Liabilities 2012: $0Net Assets 2012: $4,508,3562012Assets 2013: $5,344,261Liabilities 2013: $0Net Assets 2013: $5,344,2612013Assets 2014: $5,645,172Liabilities 2014: $2,100Net Assets 2014: $5,643,0722014Assets 2015: $5,623,592Liabilities 2015: $2,100Net Assets 2015: $5,621,4922015Assets 2016: $5,851,938Liabilities 2016: $3,009Net Assets 2016: $5,848,9292016Assets 2017: $6,023,035Liabilities 2017: $2,840Net Assets 2017: $6,020,1952017Assets 2018: $5,417,573Liabilities 2018: $0Net Assets 2018: $5,417,5732018Assets 2019: $6,571,651Liabilities 2019: $0Net Assets 2019: $6,571,6512019Assets 2020: $7,195,256Liabilities 2020: $0Net Assets 2020: $7,195,2562020Assets 2021: $8,453,790Liabilities 2021: $0Net Assets 2021: $8,453,7902021Assets 2022: $7,144,822Liabilities 2022: $0Net Assets 2022: $7,144,8222022Assets 2023: $8,027,171Liabilities 2023: $0Net Assets 2023: $8,027,1712023Assets 2024: $8,823,942Liabilities 2024: $0Net Assets 2024: $8,823,9422024

Highlighted filing

2024

Assets$8,823,942
Liabilities$0
Net Assets$8,823,942

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $80,931Expenses 2011: $81,047Net Income 2011: -$1162011Revenue 2012: $137,600Expenses 2012: $71,594Net Income 2012: $66,0062012Revenue 2013: $40,143Expenses 2013: $41,052Net Income 2013: -$9092013Revenue 2014: $116,343Expenses 2014: $52,245Net Income 2014: $64,0982014Revenue 2015: $48,615Expenses 2015: $70,195Net Income 2015: -$21,5802015Revenue 2016: $188,714Expenses 2016: $94,198Net Income 2016: $94,5162016Revenue 2017: $655,452Expenses 2017: $96,366Net Income 2017: $559,0862017Revenue 2018: $227,990Expenses 2018: $100,610Net Income 2018: $127,3802018Revenue 2019: $289,234Expenses 2019: $120,262Net Income 2019: $168,9722019Revenue 2020: $181,833Expenses 2020: $85,324Net Income 2020: $96,5092020Revenue 2021: $895,674Expenses 2021: $95,562Net Income 2021: $800,1122021Revenue 2022: $272,344Expenses 2022: $159,066Net Income 2022: $113,2782022Revenue 2023: $326,630Expenses 2023: $163,287Net Income 2023: $163,3432023Revenue 2024: $652,560Expenses 2024: $177,137Net Income 2024: $475,4232024

Highlighted filing

2024

Revenue$652,560
Expenses$177,137
Net Income$475,423

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.82$0.00$8.82$0.65$0.18$0.48
2023Detailed filing. Detailed filing data is available for this year.$8.03$0.00$8.03$0.33$0.16$0.16
2022Detailed filing. Detailed filing data is available for this year.$7.14$0.00$7.14$0.27$0.16$0.11
2021Detailed filing. Detailed filing data is available for this year.$8.45$0.00$8.45$0.90$0.10$0.80
2020Detailed filing. Detailed filing data is available for this year.$7.20$0.00$7.20$0.18$0.09$0.10
2019Detailed filing. Detailed filing data is available for this year.$6.57$0.00$6.57$0.29$0.12$0.17
2018Detailed filing. Detailed filing data is available for this year.$5.42$0.00$5.42$0.23$0.10$0.13
2017Detailed filing. Detailed filing data is available for this year.$6.02$0.00$6.02$0.66$0.10$0.56
2016Summary only. Only limited summary data is available for this year.$5.85$0.00$5.85$0.19$0.09$0.09
2015Summary only. Only limited summary data is available for this year.$5.62$0.00$5.62$0.05$0.07$0.02
2014Summary only. Only limited summary data is available for this year.$5.65$0.00$5.64$0.12$0.05$0.06
2013Summary only. Only limited summary data is available for this year.$5.34$0.00$5.34$0.04$0.04$0.00
2012Summary only. Only limited summary data is available for this year.$4.51$0.00$4.51$0.14$0.07$0.07
2011Summary only. Only limited summary data is available for this year.$2.71$0.00$2.71$0.08$0.08$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 4, 2025
Return Version
2024v5.2
Gross Receipts
$1,768,868
Mission and Program Overview

Mission

We Seek to elevate the character of man by promoting the principles of Odd Fellowship 365 days each year through fraternal benefits to the organizations members.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$8,027,171$8,823,942▲ $796,771
Investments in Publicly Traded Securities$7,991,475$8,804,394▲ $812,919
Cash and Non-Interest-Bearing Accounts$35,696$19,548▼ $16,148
Total Assets$8,027,171$8,823,942▲ $796,771
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,027,171$8,823,942▲ $796,771
Total Liabilities and Net Assets / Fund Balance$8,027,171$8,823,942▲ $796,771
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joy MatsumotoSecretaryPT$3,000$3,000
Michael ChungTreasurerPT$3,000$3,000

Board Members and Trustees

NameTitle
Garrick HiramotoPresidentNoble Grand
Daniel BayneDirector
Jon CoitoDirector
Phil SchmidtDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$5,280
Program Service Revenue
$0
Investment Income
$647,280
Other Revenue
$0
Change in Net Assets
$475,423
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$102,517
Grants and Similar Amounts Paid$15,885
Salaries, Compensation, and Employee Benefits$7,200
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees-$68,630-$68,630
Benefits to Members$51,535--$51,535
Grants to Domestic Individuals$13,660--$13,660
Conferences and Meetings-$10,439-$10,439
Occupancy-$10,000-$10,000
Current Officers, Directors, Trustees, and Key Employees-$7,200-$7,200
Insurance-$5,195-$5,195
Fees for Services Accounting-$4,800-$4,800
Other Expenses-$2,900-$2,900
Grants to Domestic Orgs$2,225--$2,225
Office Expenses-$553-$553
Total Functional Expenses$67,420$109,717$0$177,137
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Lodge members run and control the organization by overseeing decisions and actions made by the Lodge Officers.

Member election for additional members Part VI line 7A

Members of the organization control and run the Lodge organization by electing the governing Board of Directors. The Board of Directors are reponsible for the preservation of Lodge properties, assets and investments.

Governing body decisions Part VI line 7B

Members control the organization through the approval of decisions made by its Lodge Officers which includes expenditures, investments and transfer of funds.

Form 990 governing body review Part VI line 11

Form 990 is provided to and reviewed by the Lodge Officers before filing.

CEO executive director top management comp Part VI line 15A

Stipend amounts for all Lodge Officers and individuals are presented annually to the Lodge members. The amounts are discussed and approved by the voting process. Upon approval, the final stipend amounts then become part of the permanent minutes of the meeting.

Other officer or key employee compensation Part VI line 15B

Stipend amounts for all Lodge Officers and individuals are presented annually to the Lodge members. The amounts are discussed and approved by the voting process. Upon approval the final stipend amounts then become part of the permanent minutes of the meeting.

Form 990 availability to public Part VI line 18

Our organization does not solicit and does not accept donations and contributions. We are not required to provide public disclosure. Consequently, no documents are available to the public.

Governing documents etc available to public Part VI line 19

No documents are available to the public.

Filing and Contact Details

Filer

Filer Name
Independent Order of Odd Fellows
EIN
58-1784346
In Care Of
% Louis A Caires
Phone
8082246282
Address
1134 1st Avenue, Honolulu, HI 96816
Doing Business As
Harmony Lodge No 3 IOOF

Signing Officer

Name
Louis a Caires
Title
Officer
Phone
8087355743
Signed
2025-02-04
Discuss with paid preparer
No

Organization Details

Formed
1876
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
88

Preparer

Firm
Louis A Caires CPA
Address
1953 10th Avenue Apt B, Honolulu, HI 96816
Preparer
Louis a Caires
Phone
8087355743
Supplemental Narrative

Additional Explanations

General explanation attachment

Schedule I, Part I, Question 1: Our organization maintains guildlines for all scholarship qualifications and donations to other non-profit organizations. We have committees assign to review all scholarship applications and all request for donations. Based on these committees recommendations, the members of the Lodge will vote their approval of all recommended awards and or assistance.

Raw XML Appendix308 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Lodge members run and control the organization by overseeing decisions and actions made by the Lodge Officers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members of the organization control and run the Lodge organization by electing the governing Board of Directors. The Board of Directors are reponsible for the preservation of Lodge properties, assets and investments.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members control the organization through the approval of decisions made by its Lodge Officers which includes expenditures, investments and transfer of funds.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is provided to and reviewed by the Lodge Officers before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Stipend amounts for all Lodge Officers and individuals are presented annually to the Lodge members. The amounts are discussed and approved by the voting process. Upon approval, the final stipend amounts then become part of the permanent minutes of the meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Stipend amounts for all Lodge Officers and individuals are presented annually to the Lodge members. The amounts are discussed and approved by the voting process. Upon approval the final stipend amounts then become part of the permanent minutes of the meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Our organization does not solicit and does not accept donations and contributions. We are not required to provide public disclosure. Consequently, no documents are available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7No documents are available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Schedule I, Part I, Question 1: Our organization maintains guildlines for all scholarship qualifications and donations to other non-profit organizations. We have committees assign to review all scholarship applications and all request for donations. Based on these committees recommendations, the members of the Lodge will vote their approval of all recommended awards and or assistance.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8General explanation attachment
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-10
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ReturnHeader/ReturnTs02025-09-10T09:08:28-04:00
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