Nonprofit · EIN 39-1877240
INDEPENDENT ORDER OF ODD FELLOWS
Also known as THREE LINK APARTMENTS
Tax-exempt · WDM, IA 50266
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $186,350 | $254,882 | -$68,532 | $978,321 | $1,924,563 | -$946,242 |
| December 31, 2024 | 990 | $170,947 | $237,597 | -$66,650 | $1,043,061 | $1,920,771 | -$877,710 |
| December 31, 2023 | 990 | $170,319 | $238,585 | -$68,266 | $1,099,140 | $1,910,200 | -$811,060 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $39,920
- of which government grants
- $39,920
- Program service revenue
- $144,518
- Investment income
- $10
- Other revenue
- $1,902
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $22,006
- Salaries, compensation and benefits (total)
- $24,030
- Professional fundraising fees
- $0
- Legal fees
- $1,516
- Accounting fees
- $16,000
- Occupancy
- $42,314
- Depreciation
- $72,989
- Program services (functional)
- $188,964
- Management and general (functional)
- $65,918
Balance sheet and other
- Total assets, start of year
- $1,043,061
- Total assets, end of year
- $978,321
- Total liabilities, end of year
- $1,924,563
- Net assets, end of year
- -$946,242
- Land, buildings and equipment
- $916,466
- Net assets without donor restrictions
- -$946,242
- Gross receipts
- $186,350
- Employees
- 0
- Volunteers
- 6
- Year formed
- 2001
- State of legal domicile
- IA
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 |
|---|---|---|---|
| DUANE VINE | SPECIAL DEPUTY OF GRAND LO Trustee or director | 0.5 | $0 |
| MICHELLE HECKART | PRESIDENT Trustee or director, Officer | 0.5 | $0 |
| TOM RICE | VICE PRESIDENT Trustee or director, Officer | 0.5 | $0 |
| STEPHANIE KNOCH | SECRETARY Trustee or director, Officer | 0.5 | $0 |
| KAREN LOW | BOARD MEMBER Trustee or director | 0.5 | $0 |
| SCOTT HELGESON | BOARD MEMBER Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DUANE VINE | SPECIAL DEPUTY OF GRAND LODGE IOOF Trustee or director | 0.5 | $0 |
| MICHELLE HECKART | PRESIDENT Trustee or director, Officer | 0.5 | $0 |
| TOM RICE | VICE PRESIDENT Trustee or director, Officer | 0.5 | $0 |
| STEPHANIE KNOCH | SECRETARY Trustee or director, Officer | 0.5 | $0 |
| KAREN LOW | BOARD MEMBER Trustee or director | 0.5 | $0 |
| SCOTT HELGESON | BOARD MEMBER (BEG 10/2024) Trustee or director | 0.5 | $0 |
| SANDRA DODSON | BOARD MEMBER (THRU 10/2024) Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TOM RICE | VICE PRESIDENT Trustee or director, Officer | 0.5 | $0 |
| DUANE VINE | SPECIAL DEPUTY OF GRAND LODGE IOOF Trustee or director | 0.5 | $0 |
| KAREN LOW | TREASURER Trustee or director, Officer | 0.5 | $0 |
| SANDRA DODSON | BOARD MEMBER Trustee or director | 0.5 | $0 |
| MICHELLE HECKART | BOARD MEMBER Trustee or director | 0.5 | $0 |
| STEPHANIE KNOCH | SECRETARY Trustee or director, Officer | 0.5 | $0 |
| ROGER SMITH | PRESIDENT (THRU 10/31/23) Trustee or director, Officer | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 1200 VALLEY WEST DR STE 108, WDM, IA 50266-1902
- In care of
- % KEYWAY MNGMT CO
- Principal officer (990 for 2025)
- MICHELLE HECKART, 1200 VALLEY WEST DR 108, WEST DES MOINES, IA 502661902
- Signed the 990
- MICHELLE HECKART, PRESIDENT
- Phone
- (515) 276-4936
- Return prepared by
- CREATIVE PLANNING TAX LLC
Mission
TO PROVIDE LOW RENT HOUSING FOR THE ELDERLY AND/OR HANDICAPPED.
Program accomplishments
- TO PROVIDE LOW RENT HOUSING FOR THE ELDERLY AND/OR HANDICAPPED.Expenses $188,964 · revenue $146,420
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
- 39-1877240
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1997
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L22)
- Assets (IRS master file)
- $978,321
- Income (IRS master file)
- $186,350
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $186,350 | $254,882 | $978,321 | IRS |
| 990 | December 2024 | $170,947 | $237,597 | $1,043,061 | XML |
| 990 | December 2023 | $170,319 | $238,585 | $1,099,140 | XML |
| 990 | December 2022 | $130,425 | $206,960 | $1,168,637 | 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 39-1877240).
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 39-1877240.
- Is INDEPENDENT ORDER OF ODD FELLOWS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to INDEPENDENT ORDER OF ODD FELLOWS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- 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 MICHELLE HECKART.
- Who are the officers and directors of INDEPENDENT ORDER OF ODD FELLOWS?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does INDEPENDENT ORDER OF ODD FELLOWS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $186,350, expenses of $254,882 and total assets of $978,321 at year end.
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