Civic Intelligence

Bellows Falls Lodge 527 Loyal Order of Moose

990 • Fiscal year 2017 • EIN 03-0172709

May 01, 2016 to Apr 30, 2017 • Filed on Aug 29, 2017

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

59th percentile

0.06x

Higher debt load relative to assets than 59% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

72nd percentile

0.33x

Higher debt load relative to revenue than 72% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Net Margin

8th percentile

-30%

Higher net margin than 8% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

88th percentile

$10,888

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Asset Growth

30th percentile

-1.8%

Faster asset growth than 30% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

13th percentile

-21%

Faster revenue growth than 13% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$549,454

Down $9,944 (-1.8%) from 2016

Net Assets

Down

$516,124

Down $30,390 (-5.6%) from 2016

Liabilities

Up

$33,330

Up $20,446 (+159%) from 2016

Revenue

Down

$100,556

Down $27,388 (-21%) from 2016

Expenses

Down

$130,946

Down $19,109 (-13%) from 2016

Net Income

Down

-$30,390

Down $8,279 (-37%) from 2016

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

2017

Assets$549,454
Liabilities$33,330
Net Assets$516,124

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

2017

Revenue$100,556
Expenses$130,946
Net Income-$30,390
Jump To
Filing Snapshot
Filing Period
May 1, 2016 to Apr 30, 2017
Signed
Aug 29, 2017
Return Version
2016v3.0
Gross Receipts
$148,191
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
Land, Buildings, and Equipment, Net$538,299$525,684▼ $12,615
Rtn Earn Endowment Incm Other Fnds$546,514$516,124▼ $30,390
Inventories for Sale or Use$13,836$18,247▲ $4,411
Cash and Non-Interest-Bearing Accounts$7,251$5,510▼ $1,741
Savings and Temporary Cash Investments$12$12→ $0
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$559,398$549,454▼ $9,944
Other Assets Total-$1-
Liabilities
Other Liabilities-$25,000-
Mortgage Notes Payable Secured by Investment Property$12,404$8,125▼ $4,279
Accounts Payable and Accrued Expenses$480$205▼ $275
Total Liabilities$12,884$33,330▲ $20,446
Net Assets / Fund Balance
Total Net Assets Fund Balance$546,514$516,124▼ $30,390
Total Liabilities and Net Assets / Fund Balance$559,398$549,454▼ $9,944

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$436,105$37,192$473,297
Other Land Buildings$89,579$2,337$91,916
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ed ThomasAdministratorPT$10,888$10,888

Board Members and Trustees

NameTitle
Brent LisaiTrustee
Keith TyrrellTrustee
Karl SmithGovernor
John TargonskiJr Governor
Paul CollinsJr Past Govnr
05143Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,262
Investment Income
$0
Other Revenue
$95,294
Change in Net Assets
$-30,390
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$76,837
Salaries, Compensation, and Employee Benefits$52,823
Grants and Similar Amounts Paid$1,286
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$36,754
Occupancy---$33,300
Depreciation Depletion---$12,615
Current Officers, Directors, Trustees, and Key Employees---$10,888
Insurance---$8,823
Payroll Taxes---$5,181
Fees for Services Accounting---$2,450
All Other Expenses---$1,486
Other Expenses---$1,306
Grants to Domestic Orgs---$1,286
Interest---$215
Fees for Services Other---$80
Conferences and Meetings---$80
Advertising---$36
Total Functional Expenses$0$0$0$130,946
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$28,190
Fundraising Gross Income$12,350
Gaming Direct Expenses$5,313
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner-dance$7,052$7,052-$7,052
Raffles$5,298$5,298-$5,298
Total Events$12,350$12,350-$12,350
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Town of Rockingham$25,000
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
2017-08-29
Discuss with paid preparer
Yes

Organization Details

Formed
1925
Legal Domicile
Vt
Voting Board Members
7
Independent Board Members
7
Employees
12
Volunteers
40

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/TotalRevenueColumnAmt31121
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41666
IRS990/ProgSrvcAccomActy2Grp/Desc0ASSISTANCE TO LOCAL, STATE AND NATIONAL CHARITIES TO HELP BENEFIT THE COMMUNITY AND ITS MEMBERS AS A WHOLE.
IRS990/ProgSrvcAccomActy2Grp/GrantAmt01286
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt06309
IRS990/PYInvestmentIncomeAmt01
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt084743
IRS990/PYOtherRevenueAmt0119135
IRS990/PYProgramServiceRevenueAmt08808
IRS990/PYRevenuesLessExpensesAmt0-22111
IRS990/PYSalariesCompEmpBnftPaidAmt059003
IRS990/PYTotalExpensesAmt0150055
IRS990/PYTotalRevenueAmt0127944
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-30390
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0546514
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0516124
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0436105
IRS990ScheduleD/BuildingsGrp/DepreciationAmt037192
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0473297
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt089579
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02337
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt091916
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt025000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO TOWN OF ROCKINGHAM
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0525684
IRS990ScheduleD/TotalLiabilityAmt025000
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DINNER-DANCE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0RAFFLES
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt07052
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt05298
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt012350
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt07052
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt05298
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt012350
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt012350
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt05313
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt041
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt028149
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt028190
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt022877
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt05313
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt05313
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/TotalAssetsBOYAmt0559398
IRS990/TotalAssetsEOYAmt0549454
IRS990/TotalAssetsGrp/BOYAmt0559398
IRS990/TotalAssetsGrp/EOYAmt0549454
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0130946
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012884
IRS990/TotalLiabilitiesEOYAmt033330
IRS990/TotalLiabilitiesGrp/BOYAmt012884
IRS990/TotalLiabilitiesGrp/EOYAmt033330
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0546514
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0516124
IRS990/TotalProgramServiceExpensesAmt0130946
IRS990/TotalProgramServiceRevenueAmt05262
IRS990/TotalReportableCompFromOrgAmt010888
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt088206
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0100556
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0559398
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0549454
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ED THOMAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BELLOWS FALLS LODGE 527
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOYAL ORDER OF MOOSE
ReturnHeader/Filer/BusinessNameControlTxt0BELL
ReturnHeader/Filer/EIN0030172709
ReturnHeader/Filer/PhoneNum08024634054
ReturnHeader/Filer/USAddress/AddressLine1Txt059 WESTMINSTER STREET
ReturnHeader/Filer/USAddress/CityNm0BELLOWS FALLS

Document Assets

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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
2017Detailed filing. Detailed filing data is available for this year.$5.49$0.33$5.16$1.01$1.31$0.30
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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