Civic Intelligence

Bellows Falls Lodge 527 Loyal Order of Moose

990 • Fiscal year 2016 • EIN 03-0172709

May 01, 2015 to Apr 30, 2016 • Filed on Sep 12, 2016

59 Westminster StreetBellows Falls, VT 05101

(802) 463-4054

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

48th percentile

0.02x

Higher debt load relative to assets than 48% of similar nonprofits.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

52nd percentile

0.10x

Higher debt load relative to revenue than 52% of similar nonprofits.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2016

Net Margin

15th percentile

-17%

Higher net margin than 15% of similar nonprofits.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

87th percentile

$10,877

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2016

Asset Growth

18th percentile

-4.2%

Faster asset growth than 18% of similar nonprofits.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

12th percentile

-25%

Faster revenue growth than 12% of similar nonprofits.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$559,398

Down $24,575 (-4.2%) from 2015

Net Assets

Down

$546,514

Down $22,111 (-3.9%) from 2015

Liabilities

Down

$12,884

Down $2,464 (-16%) from 2015

Revenue

Down

$127,944

Down $41,567 (-25%) from 2015

Expenses

Down

$150,055

Down $45,310 (-23%) from 2015

Net Income

Up

-$22,111

Up $3,743 (+14%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2012: $617,963Liabilities 2012: $119Net Assets 2012: $617,8442012Assets 2013: $618,052Liabilities 2013: $48Net Assets 2013: $618,0042013Assets 2014: $607,746Liabilities 2014: $13,267Net Assets 2014: $594,4792014Assets 2015: $583,973Liabilities 2015: $15,348Net Assets 2015: $568,6252015Assets 2016: $559,398Liabilities 2016: $12,884Net Assets 2016: $546,5142016Assets 2017: $549,454Liabilities 2017: $33,330Net Assets 2017: $516,1242017Assets 2018: $543,554Liabilities 2018: $59,849Net Assets 2018: $483,7052018Assets 2019: $507,649Liabilities 2019: $59,000Net Assets 2019: $448,6492019Assets 2020: $496,685Liabilities 2020: $57,034Net Assets 2020: $439,6512020Assets 2021: $491,760Liabilities 2021: $68,572Net Assets 2021: $423,1882021Assets 2022: $594,535Liabilities 2022: $132,094Net Assets 2022: $462,4412022Assets 2023: $569,617Liabilities 2023: $119,437Net Assets 2023: $450,1802023Assets 2024: $568,276Liabilities 2024: $115,712Net Assets 2024: $452,5642024Assets 2025: $564,822Liabilities 2025: $112,065Net Assets 2025: $452,7572025

Highlighted filing

2016

Assets$559,398
Liabilities$12,884
Net Assets$546,514

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2012: $305,523Expenses 2012: $305,294Net Income 2012: $2292012Revenue 2013: $298,227Expenses 2013: $298,067Net Income 2013: $1602013Revenue 2014: $187,787Expenses 2014: $211,312Net Income 2014: -$23,5252014Revenue 2015: $169,511Expenses 2015: $195,365Net Income 2015: -$25,8542015Revenue 2016: $127,944Expenses 2016: $150,055Net Income 2016: -$22,1112016Revenue 2017: $100,556Expenses 2017: $130,946Net Income 2017: -$30,3902017Revenue 2018: $91,555Expenses 2018: $123,974Net Income 2018: -$32,4192018Revenue 2019: $85,008Expenses 2019: $120,064Net Income 2019: -$35,0562019Revenue 2020: $93,733Expenses 2020: $102,731Net Income 2020: -$8,9982020Revenue 2021: $81,873Expenses 2021: $98,336Net Income 2021: -$16,4632021Revenue 2022: $207,062Expenses 2022: $167,809Net Income 2022: $39,2532022Revenue 2023: $223,278Expenses 2023: $235,539Net Income 2023: -$12,2612023Revenue 2024: $181,446Expenses 2024: $178,863Net Income 2024: $2,5832024Revenue 2025: $243,340Expenses 2025: $246,300Net Income 2025: -$2,9602025

Highlighted filing

2016

Revenue$127,944
Expenses$150,055
Net Income-$22,111
Jump To
Filing Snapshot
Filing Period
May 1, 2015 to Apr 30, 2016
Signed
Sep 12, 2016
Return Version
2015v2.0
Gross Receipts
$191,103
Mission and Program Overview

Mission

The organization unites its members in the bonds of fraternity, benevolence and charity. Provide a meeting place for members who share the same philosophy and concern for the community. To provide charitable contributions to local, state and national charities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$568,625$546,514▼ $22,111
Land, Buildings, and Equipment, Net$556,121$538,299▼ $17,822
Inventories for Sale or Use$16,541$13,836▼ $2,705
Cash and Non-Interest-Bearing Accounts$1,630$7,251▲ $5,621
Savings and Temporary Cash Investments$9,681$12▼ $9,669
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 Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$583,973$559,398▼ $24,575
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$14,853$12,404▼ $2,449
Accounts Payable and Accrued Expenses$495$480▼ $15
Total Liabilities$15,348$12,884▼ $2,464
Net Assets / Fund Balance
Total Net Assets Fund Balance$568,625$546,514▼ $22,111
Total Liabilities and Net Assets / Fund Balance$583,973$559,398▼ $24,575

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$448,240$25,057$473,297
Other Land Buildings$90,059$1,857$91,916
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ed ThomasAdministratorPT$10,877$10,877

Board Members and Trustees

NameTitle
Brent LisaiTrustee
Keith TyrrellTrustee
Karl SmithGovernor
Jason PorterJr Governor
Paul CollinsJr Past Govnr
John TargonskiPrelate
David KinneyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$8,808
Investment Income
$1
Other Revenue
$119,135
Change in Net Assets
$-22,111
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$84,743
Salaries, Compensation, and Employee Benefits$59,003
Grants and Similar Amounts Paid$6,309
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$42,439
Occupancy---$29,724
Depreciation Depletion---$12,665
Current Officers, Directors, Trustees, and Key Employees---$10,877
Insurance---$9,919
Grants to Domestic Orgs---$6,309
Payroll Taxes---$5,687
All Other Expenses---$3,078
Fees for Services Accounting---$2,388
Conferences and Meetings---$1,714
Interest---$1,544
Other Expenses---$1,441
Advertising---$615
Fees for Services Other---$90
Travel---$40
Total Functional Expenses$0$0$0$150,055
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$54,949
Fundraising Gross Income$10,380
Gaming Direct Expenses$6,415
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner-dance$5,546$5,546-$5,546
Total Events$5,546$5,546-$5,546
Political and Lobbying Activity
Political campaign activity
No
Lobbying 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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 10B: Explanation of No Written Policies and Procedures for Chapters, Branche

The organization does not have any written polices or procedures, but its local chapter must abide by all of the same rules.

Form 990, Part VI, Line 11B: Form 990 Review Process

All officers are provided a copy of the form 990 at a board meeting prior to signing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All documents can be reviewed upon request.

Filing and Contact Details

Filer

Filer Name
Bellows Falls Lodge 527
EIN
03-0172709
Phone
8024634054
Address
59 WESTMINSTER STREET, BELLOWS FALLS, VT 05101

Signing Officer

Name
Ed Thomas
Title
Administrator
Signed
2016-09-12
Discuss with paid preparer
Yes

Organization Details

Formed
1925
Legal Domicile
Vt
Voting Board Members
8
Independent Board Members
8
Employees
11
Volunteers
72

Preparer

Firm
Pieciak & Company PC
Address
PO BOX 797, Brattleboro, VT 05302-0797
Preparer
Joseph S Pieciak Jr CPA
Phone
8022571307
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IRS990/ProgramServiceRevenueGrp/Desc3MOOSE LEGION INCOME
IRS990/ProgramServiceRevenueGrp/Desc4OTHER INCOME
IRS990/ProgramServiceRevenueGrp/ExclusionAmt01502
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0300
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12128
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21555
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33323
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12128
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21502
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31555
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt43323
IRS990/ProgSrvcAccomActy2Grp/Desc0ASSISTANCE TO LOCAL, STATE AND NATIONAL CHARITIES TO HELP BENEFIT THE COMMUNITY AND ITS MEMBERS AS A WHOLE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt06309
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02020
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt09538
IRS990/PYInvestmentIncomeAmt01
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0123186
IRS990/PYOtherRevenueAmt0154706
IRS990/PYProgramServiceRevenueAmt012784
IRS990/PYRevenuesLessExpensesAmt0-25854
IRS990/PYSalariesCompEmpBnftPaidAmt062641
IRS990/PYTotalExpensesAmt0195365
IRS990/PYTotalRevenueAmt0169511
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-22111
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0568625
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0546514
IRS990/SavingsAndTempCashInvstGrp/BOYAmt09681
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0448240
IRS990ScheduleD/BuildingsGrp/DepreciationAmt025057
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0473297
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt090059
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01857
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt091916
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0538299
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DINNER-DANCE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt05546
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt05546
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt05546
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt05546
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt05546
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt06415
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0275
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt054674
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt054949
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt048534
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt06415
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt06415
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0ED THOMAS
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt059 WESTMINSTER STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0BELLOWS FALLS
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0VT
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd005101
IRS990ScheduleG/StatesWhereGamingConductedCd0VT
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE ANY WRITTEN POLICES OR PROCEDURES, BUT ITS LOCAL CHAPTER MUST ABIDE BY ALL OF THE SAME RULES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL OFFICERS ARE PROVIDED A COPY OF THE FORM 990 AT A BOARD MEETING PRIOR TO SIGNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DOCUMENTS CAN BE REVIEWED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 10b: Explanation of No Written Policies and Procedures for Chapters, Branche
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0583973
IRS990/TotalAssetsEOYAmt0559398
IRS990/TotalAssetsGrp/BOYAmt0583973
IRS990/TotalAssetsGrp/EOYAmt0559398
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0150055
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015348
IRS990/TotalLiabilitiesEOYAmt012884
IRS990/TotalLiabilitiesGrp/BOYAmt015348
IRS990/TotalLiabilitiesGrp/EOYAmt012884
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0568625
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0546514
IRS990/TotalProgramServiceExpensesAmt0150055
IRS990/TotalProgramServiceRevenueAmt08808
IRS990/TotalReportableCompFromOrgAmt010877
IRS990/TotalRevenueGrp/ExclusionAmt01503
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0116061
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0127944
IRS990/TotalVolunteersCnt072
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0583973
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0559398
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt040
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ED THOMAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-09-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BELLOWS FALLS LODGE 527
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOYAL ORDER OF MOOSE
ReturnHeader/Filer/BusinessNameControlTxt0BELL

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.65$1.12$4.53$2.43$2.46$0.03
2024Detailed filing. Detailed filing data is available for this year.$5.68$1.16$4.53$1.81$1.79$0.03
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.70$1.19$4.50$2.23$2.36$0.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.95$1.32$4.62$2.07$1.68$0.39
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.92$0.69$4.23$0.82$0.98$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.97$0.57$4.40$0.94$1.03$0.09
2019Summary only. Only limited summary data is available for this year.$5.08$0.59$4.49$0.85$1.20$0.35
2018Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$5.44$0.60$4.84$0.92$1.24$0.32
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.49$0.33$5.16$1.01$1.31$0.30
2016Detailed filing. Detailed filing data is available for this year.$5.59$0.13$5.47$1.28$1.50$0.22
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.84$0.15$5.69$1.70$1.95$0.26
2014Detailed filing. Detailed filing data is available for this year.$6.08$0.13$5.94$1.88$2.11$0.24
2013Summary only. Only limited summary data is available for this year.$6.18$0.00$6.18$2.98$2.98$0.00
2012Summary only. Only limited summary data is available for this year.$6.18$0.00$6.18$3.06$3.05$0.00