Civic Intelligence

Independent Order of Odd Fellows

EIN 94-0319778 • 501(c)8 • Berkeley, CA

Profile

Realizing we are a beneficial fraternal organization, we provide several activities which bring direct benefit to our membership. We maintain our historic building which provides a supportive base to our member and our community. Our lodge donates to local charities which provide relief to children and the impoverished. Our members enjoy fellowship with each other and guests. We also contribute to ioof activities (rose bowl parade, rebekah children's services & three links camp) & other lodges' activities.

2288 Fulton Street Suite 200Berkeley, CA 94704

n/A

Siviq Scores

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

Liabilities / Assets

57th percentile

0.03x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

77th percentile

0.31x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2023

Net Margin

64th percentile

15%

Higher net margin than 64% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

82nd percentile

$20,000

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 10.5% of source-year revenue.

501(c)8 • $1M-$5M nonprofits • Source year 2023

Asset Growth

15th percentile

-3.9%

Faster asset growth than 15% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

6th percentile

-36%

Faster revenue growth than 6% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$2,009,389

Down $80,926 (-3.9%) from 2022

Liabilities

Down

$59,273

Down $22,950 (-28%) from 2022

Net Assets

Down

$1,950,116

Down $57,976 (-2.9%) from 2022

Revenue

Down

$190,375

Down $106,682 (-36%) from 2022

Expenses

Down

$162,526

Down $42,355 (-21%) from 2022

Net Income

Down

$27,849

Down $64,327 (-70%) from 2022

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,969,659Liabilities 2010: $17,899Net Assets 2010: $1,951,7602010Assets 2011: $1,797,747Liabilities 2011: $5,530Net Assets 2011: $1,792,2172011Assets 2012: $1,732,233Liabilities 2012: $5,955Net Assets 2012: $1,726,2782012Assets 2013: $1,600,980Liabilities 2013: $6,905Net Assets 2013: $1,594,0752013Assets 2016: $1,544,839Liabilities 2016: $39,540Net Assets 2016: $1,505,2992016Assets 2017: $1,619,490Liabilities 2017: $40,812Net Assets 2017: $1,578,6782017Assets 2018: $1,686,562Liabilities 2018: $42,943Net Assets 2018: $1,643,6192018Assets 2019: $1,876,816Liabilities 2019: $59,175Net Assets 2019: $1,817,6412019Assets 2020: $2,098,811Liabilities 2020: $186,382Net Assets 2020: $1,912,4292020Assets 2021: $2,222,881Liabilities 2021: $279,244Net Assets 2021: $1,943,6372021Assets 2022: $2,090,315Liabilities 2022: $82,223Net Assets 2022: $2,008,0922022Assets 2023: $2,009,389Liabilities 2023: $59,273Net Assets 2023: $1,950,1162023

Highlighted filing

2023

Assets$2,009,389
Liabilities$59,273
Net Assets$1,950,116

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $172,398Expenses 2010: $96,534Net Income 2010: $75,8642010Revenue 2011: -$14,386Expenses 2011: $145,197Net Income 2011: -$159,5832011Revenue 2012: -$24,171Expenses 2012: $89,761Net Income 2012: -$113,9322012Revenue 2013: -$37,823Expenses 2013: $136,701Net Income 2013: -$174,5242013Revenue 2016: $235,218Expenses 2016: $182,972Net Income 2016: $52,2462016Revenue 2017: $273,903Expenses 2017: $200,524Net Income 2017: $73,3792017Revenue 2018: $298,387Expenses 2018: $214,864Net Income 2018: $83,5232018Revenue 2019: $313,179Expenses 2019: $192,412Net Income 2019: $120,7672019Revenue 2020: $271,061Expenses 2020: $176,273Net Income 2020: $94,7882020Revenue 2021: $203,639Expenses 2021: $172,431Net Income 2021: $31,2082021Revenue 2022: $297,057Expenses 2022: $204,881Net Income 2022: $92,1762022Revenue 2023: $190,375Expenses 2023: $162,526Net Income 2023: $27,8492023

Highlighted filing

2023

Revenue$190,375
Expenses$162,526
Net Income$27,849

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$565,442
Mission and Program Overview

Mission

We donate to variety of community programs that assist both the elderly and those living in poverty. We provide money for the burial of members who die and financial support to their families and provide social support and food. We donate money to several scholarship programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$720,530$688,118▼ $32,412
Land, Buildings, and Equipment, Net$681,328$642,478▼ $38,850
Savings and Temporary Cash Investments$573,317$581,165▲ $7,848
Investments Other Securities$53,195$54,460▲ $1,265
Cash and Non-Interest-Bearing Accounts$51,739$32,962▼ $18,777
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,090,315$2,009,389▼ $80,926
Other Assets Total$10,206$10,206→ $0
Liabilities
Other Liabilities$82,223$59,273▼ $22,950
Total Liabilities$82,223$59,273▼ $22,950
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,008,092$1,950,116▼ $57,976
Total Net Assets Fund Balance$2,008,092$1,950,116▼ $57,976
Total Liabilities and Net Assets / Fund Balance$2,090,315$2,009,389▼ $80,926

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$133,580$518,090$651,670
Land$500,000-$500,000
Other Land Buildings$8,898$8,667$17,565
Compensation and Service Providers

Employees

NameTitleBaseTotal
Suzanne WaligoreTreasurer$20,000$20,000

Board Members and Trustees

NameTitle
Carol ConwayTrustee
Dennis KettierTrustee
Jeff LerouxTrustee
Rick BraggeTrustee
Robert AmmerratiTrustee
Zion LeeTrustee
Inge HinrichsFinancial Serc
Martin SteinSecretary
Joseph BarrettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,191
Program Service Revenue
$0
Investment Income
$11,688
Other Revenue
$175,496
All Other Contributions
$550
Change in Net Assets
$27,849
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$72,916
Other Expenses$62,406
Grants and Similar Amounts Paid$27,204
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$27,204--$27,204
Office Expenses$26,550--$26,550
Comp Disqual Persons$23,380--$23,380
Current Officers, Directors, Trustees, and Key Employees$20,000--$20,000
Other Employee Benefits$17,113--$17,113
Payroll Taxes$12,423--$12,423
All Other Expenses$5,933--$5,933
Fees for Service Investment Mgmnt Fees$3,525--$3,525
Other Expenses$2,945--$2,945
Fees for Services Other$2,001--$2,001
Fees for Services Accounting$1,725--$1,725
Travel$142--$142
Advertising$125--$125
Total Functional Expenses$162,526$0$0$162,526
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Current Liabilities$59,273
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
No
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

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 18

On-line

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Independent Order of Odd Fellows
EIN
94-0319778
Phone
5108435363
Address
2288 FULTON STREET SUITE 200, BERKELEY, CA 94704

Signing Officer

Name
Suzanne Waligore
Title
Treasurer
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Martin Stein
Formed
1875
Legal Domicile
CA
Voting Board Members
30
Independent Board Members
30
Employees
8
Volunteers
30

Preparer

Firm
The Lee Accountancy Group Inc
Address
369 13th St Oakland Suite 200, Oakland, CA 94612
Preparer
Jong H Lee CPA
Phone
5108367400
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0169933
IRS990/NetUnrlzdGainsLossesInvstAmt0-89285
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02008092
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01950116
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt026550
IRS990/OfficeExpensesGrp/TotalAmt026550
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt010206
IRS990/OtherAssetsTotalGrp/EOYAmt010206
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt017113
IRS990/OtherEmployeeBenefitsGrp/TotalAmt017113
IRS990/OtherExpensesGrp/Desc0LODGE DINNERS & SOCIALS
IRS990/OtherExpensesGrp/Desc15TH THURSDAY DINING
IRS990/OtherExpensesGrp/Desc2STIPEND
IRS990/OtherExpensesGrp/Desc3CONFERENCE & EDUCATION
IRS990/OtherExpensesGrp/ProgramServicesAmt012331
IRS990/OtherExpensesGrp/ProgramServicesAmt13605
IRS990/OtherExpensesGrp/ProgramServicesAmt23524
IRS990/OtherExpensesGrp/ProgramServicesAmt32945
IRS990/OtherExpensesGrp/TotalAmt012331
IRS990/OtherExpensesGrp/TotalAmt13605
IRS990/OtherExpensesGrp/TotalAmt23524
IRS990/OtherExpensesGrp/TotalAmt32945
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt082223
IRS990/OtherLiabilitiesGrp/EOYAmt059273
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISC INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05563
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05563
IRS990/OtherRevenueTotalAmt05563
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt012423
IRS990/PayrollTaxesGrp/TotalAmt012423
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0MARTIN STEIN
IRS990/PriorPeriodAdjustmentsAmt03460
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02360
IRS990/PYGrantsAndSimilarPaidAmt017510
IRS990/PYInvestmentIncomeAmt047
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt066385
IRS990/PYOtherRevenueAmt0294650
IRS990/PYRevenuesLessExpensesAmt092176
IRS990/PYSalariesCompEmpBnftPaidAmt0120986
IRS990/PYTotalExpensesAmt0204881
IRS990/PYTotalRevenueAmt0297057
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt027849
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0169933
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0175496
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0573317
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0581165
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0133580
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0518090
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0651670
IRS990ScheduleD/LandGrp/BookValueAmt0500000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0500000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08898
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08667
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017565
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt059273
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER CURRENT LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0642478
IRS990ScheduleD/TotalLiabilityAmt059273
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt027204
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0CASH DONATIONS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt05
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1On-line
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02090315
IRS990/TotalAssetsEOYAmt02009389
IRS990/TotalAssetsGrp/BOYAmt02090315
IRS990/TotalAssetsGrp/EOYAmt02009389
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03191
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0162526
IRS990/TotalFunctionalExpensesGrp/TotalAmt0162526
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt082223
IRS990/TotalLiabilitiesEOYAmt059273
IRS990/TotalLiabilitiesGrp/BOYAmt082223
IRS990/TotalLiabilitiesGrp/EOYAmt059273
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02008092
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01950116
IRS990/TotalProgramServiceExpensesAmt0162526
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt020000
IRS990/TotalRevenueGrp/ExclusionAmt011688
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0175496
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0190375
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02090315
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02009389
IRS990/TravelGrp/ProgramServicesAmt0142
IRS990/TravelGrp/TotalAmt0142
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02288 FULTON STREET SUITE 200
IRS990/USAddress/CityNm0BERKELEY
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094704
IRS990/VotingMembersGoverningBodyCnt030
IRS990/VotingMembersIndependentCnt030
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUZANNE WALIGORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INDEPENDENT ORDER OF ODD FELLOWS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0BERKELEY LODGE 270
ReturnHeader/Filer/BusinessNameControlTxt0INDE
ReturnHeader/Filer/EIN0940319778
ReturnHeader/Filer/PhoneNum05108435363

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