Nonprofit · EIN 61-0267445
INDEPENDENT ORDER OF ODD FELLOWS
Also known as MACHPELAH IOOF CEMETERY
Tax-exempt · MT STERLING, KY 40353
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $210,954 | $168,625 | $42,329 | $986,263 | $0 | $986,263 |
| December 31, 2023 | 990 | $191,683 | $239,039 | -$47,356 | $960,255 | $0 | $960,255 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $210,954
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $115,318
- Salaries, compensation and benefits (total)
- $115,318
- Professional fundraising fees
- $0
- Accounting fees
- $458
- Occupancy
- $7,109
- Program services (functional)
- $151,990
- Management and general (functional)
- $16,635
Balance sheet and other
- Total assets, start of year
- $960,255
- Total assets, end of year
- $986,263
- Total liabilities, end of year
- $0
- Net assets, end of year
- $986,263
- Land, buildings and equipment
- $332,740
- Net assets without donor restrictions
- $986,263
- Gross receipts
- $210,954
- Employees
- 7
- State of legal domicile
- KY
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TOMMY PARKER | VICE PRESIDE Trustee or director, Officer | – | $0 |
| JIMMY SMITH | PRESIDENT Trustee or director, Officer | – | $0 |
| DANIEL SPENCER | SECRETARY/TR Trustee or director, Officer | – | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JIMMY SMITH | PRESIDENT Trustee or director, Officer | 2 | $3,000 |
| DANIEL SPENCER | SECRETARY/TR Trustee or director, Officer | 2 | $3,000 |
| TOMMY PARKER | VICE PRESIDE Trustee or director, Officer | 1 | $1,500 |
| CRAIG SHEPHERD | DIRECTOR Trustee or director | 1 | $1,500 |
| RUSSELL SHERLIN | DIRECTOR Trustee or director | 1 | $1,500 |
Address and contacts
- Address (IRS master file)
- PO BOX 775, MT STERLING, KY 40353-0775
- In care of
- % CATHY SPENCER
- Principal officer (990 for 2024)
- JIMMY SMITH
- Signed the 990
- DANIEL SPENCER, SECRETARY/TREASURER
- Phone
- (859) 498-3804
- Return prepared by
- VICKIE C RICHARDSON CPA PSC
Mission
SELL AND MAINTAIN CEMETERY GRAVE SITES.
Program accomplishments
- SALE AND MAINTENANCE OF CEMETERY GRAVE SITES
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 | Not 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
- 61-0267445
- Tax-exempt status
- 501(c)(8): Fraternal beneficiary society
- Donations deductible
- No
- 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)
- $986,263
- Income (IRS master file)
- $210,954
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $210,954 | $168,625 | $986,263 | IRS |
| 990 | December 2023 | $191,683 | $239,039 | $960,255 | XML |
| 990 | December 2022 | $228,513 | $239,621 | $1,022,987 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 61-0267445).
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 61-0267445.
- Is INDEPENDENT ORDER OF ODD FELLOWS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1962.
- Are donations to INDEPENDENT ORDER OF ODD FELLOWS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- 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 2025 (the year ending December 31, 2025) is due May 15, 2026. 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 2024.
- Who is the principal officer of INDEPENDENT ORDER OF ODD FELLOWS?
- The 990 for the year ended December 31, 2024 names JIMMY SMITH.
- Who are the officers and directors of INDEPENDENT ORDER OF ODD FELLOWS?
- The 990 for the year ended December 31, 2024 lists 3 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, 2024 it reported revenue of $210,954, expenses of $168,625 and total assets of $986,263 at year end.
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