H.B.
One day the light bulb will click. There are lots of suggestions, but to keep it child simple...shoes!
If mom asks for 3 shoes, he'll see that there will be one extra. If mom asks for 5 shoes, he'll see one extra. They can set out stuffed animals and ask her son to share # shoes with # friends.
I found this from google "I tell the kids to hold up a certain number of fingers, then to "partner up" the fingers. If every finger has a partner, the number is even. If a finger lacks a partner, it's odd. Then I explain that for larger numbers, you look at the ones place for the number of fingers to partner"