Civic Intelligence

Benevolent and Protective Order of Elks Thousand Oaks Lodge No 2477

990 • Fiscal year 2020 • EIN 23-7249798

Apr 01, 2019 to Mar 31, 2020 • Filed on Oct 14, 2020

2330 Los Feliz DriveThousand Oaks, CA 91362

(805) 496-2477

Siviq Scores

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

Liabilities / Assets

64th percentile

0.07x

Higher debt load relative to assets than 64% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

67th percentile

0.21x

Higher debt load relative to revenue than 67% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Net Margin

63rd percentile

5.7%

Higher net margin than 63% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

85th percentile

$9,579

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Asset Growth

45th percentile

-1.4%

Faster asset growth than 45% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

89th percentile

27%

Faster revenue growth than 89% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$776,604

Down $10,662 (-1.4%) from 2019

Net Assets

Down

$718,760

Down $5,066 (-0.7%) from 2019

Liabilities

Down

$57,844

Down $5,596 (-8.8%) from 2019

Revenue

Up

$277,542

Up $59,204 (+27%) from 2019

Expenses

Up

$261,783

Up $70,380 (+37%) from 2019

Net Income

Down

$15,759

Down $11,176 (-41%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2015: $746,102Liabilities 2015: $431,959Net Assets 2015: $314,1432015Assets 2017: $749,591Liabilities 2017: $59,897Net Assets 2017: $689,6942017Assets 2018: $762,828Liabilities 2018: $65,937Net Assets 2018: $696,8912018Assets 2019: $787,266Liabilities 2019: $63,440Net Assets 2019: $723,8262019Assets 2020: $776,604Liabilities 2020: $57,844Net Assets 2020: $718,7602020Assets 2021: $793,637Liabilities 2021: $41,262Net Assets 2021: $752,3752021Assets 2022: $859,371Liabilities 2022: $54,778Net Assets 2022: $804,5932022Assets 2023: $858,239Liabilities 2023: $58,566Net Assets 2023: $799,6732023Assets 2024: $863,906Liabilities 2024: $34,496Net Assets 2024: $829,4102024Assets 2025: $903,500Liabilities 2025: $61,574Net Assets 2025: $841,9262025

Highlighted filing

2020

Assets$776,604
Liabilities$57,844
Net Assets$718,760

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2015: $348,190Expenses 2015: $282,552Net Income 2015: $65,6382015Revenue 2017: $190,395Expenses 2017: $186,021Net Income 2017: $4,3742017Revenue 2018: $201,407Expenses 2018: $194,210Net Income 2018: $7,1972018Revenue 2019: $218,338Expenses 2019: $191,403Net Income 2019: $26,9352019Revenue 2020: $277,542Expenses 2020: $261,783Net Income 2020: $15,7592020Revenue 2021: $228,600Expenses 2021: $189,943Net Income 2021: $38,6572021Revenue 2022: $299,566Expenses 2022: $269,470Net Income 2022: $30,0962022Revenue 2023: $292,970Expenses 2023: $305,950Net Income 2023: -$12,9802023Revenue 2024: $356,471Expenses 2024: $333,756Net Income 2024: $22,7152024Revenue 2025: $363,752Expenses 2025: $377,648Net Income 2025: -$13,8962025

Highlighted filing

2020

Revenue$277,542
Expenses$261,783
Net Income$15,759
Jump To
Filing Snapshot
Filing Period
Apr 1, 2019 to Mar 31, 2020
Signed
Oct 14, 2020
Return Version
2019v5.0
Gross Receipts
$730,786
Mission and Program Overview

Mission

To inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization, and to provide for its governance, the benevolent and protective order of elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.

The organization's mission is to inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god to promote the welfare and enhance the happiness of its members' to perpetuate itself as a fraternal organization, and to profide for its benevolent and protective order of elks of the united states of america will service the people and communities through benevolent programs, demonstrating that elks care and elks share.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$442,492$458,933▲ $16,441
Savings and Temporary Cash Investments$226,082$203,755▼ $22,327
Cash and Non-Interest-Bearing Accounts$106,520$97,550▼ $8,970
Inventories for Sale or Use$8,722$11,823▲ $3,101
Accounts Receivable$1,057$2,450▲ $1,393
Prepaid Expenses and Deferred Charges$2,393$2,093▼ $300
Total Assets$787,266$776,604▼ $10,662
Liabilities
Other Liabilities$46,600$36,396▼ $10,204
Accounts Payable and Accrued Expenses$11,788$21,048▲ $9,260
Unsecured Notes Loans Payable$5,052$400▼ $4,652
Total Liabilities$63,440$57,844▼ $5,596
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$325,688$515,005▲ $189,317
Net Assets With Donor Restrictions$398,138$203,755▼ $194,383
Total Net Assets Fund Balance$723,826$718,760▼ $5,066
Total Liabilities and Net Assets / Fund Balance$787,266$776,604▼ $10,662

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$205,284$216,286$421,570
Land$247,409-$247,409
Equipment$6,240$97,230$103,470
Compensation and Service Providers

Employees

NameTitleBaseTotal
David NaccaratoSecretary$9,579$9,579

Board Members and Trustees

NameTitle
Dan MartynTrustee
Daryl KopaczTrustee
Ed LeesTrustee
Raymond LarawayTrustee
Rich LucarielloTrustee
Daniel HoffmanExalted Rule
Leo RodriguezLeading Knig
Adam SmithLecturing Kn
Richard PlattLoyal Knight
Bill JosephTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$64,225
Investment Income
$127
Other Revenue
$213,190
Change in Net Assets
$15,759
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$223,671
Salaries, Compensation, and Employee Benefits$38,112
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$43,527
Other Salaries and Wages---$25,362
Office Expenses---$24,839
Fees for Services Accounting---$11,064
Payments to Affiliates---$10,548
Conferences and Meetings---$10,459
Insurance---$10,198
Current Officers, Directors, Trustees, and Key Employees---$9,579
Payroll Taxes---$3,171
Other Expenses---$1,455
Travel---$1,107
Advertising---$50
Total Functional Expenses$0$0$0$261,783
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Dues & Fees$36,396
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7B

Decisions subject to approval of members. All management practices and governance are contained in the benevolent and protective order of elks annotated statutes and local lodge by-laws administered by lodge officers subject to approval of lodge members.

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 12C

Enforcement of conflicts policy as outlined in the benevolent and protective order of elks grand lodge statues and local lodge by-laws and house rules monitored by local lodge officers.

Form 990, Page 6, Part VI, Line 15A

Compensation process for top official covered by benevolent and protective order of elks annotated statutes and local lodge by-laws under internal revenue group exemption 1156.

Form 990, Page 6, Part VI, Line 15B

Compensation process for top official covered by benevolent and protective order of elks annotated statutes and local lodge by-laws under internal revenue group exemption 1156.

Form 990, Page 6, Part VI, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Elks Thousand Oaks Lodge No 2477
EIN
23-7249798
Phone
8054962477
Address
2330 LOS FELIZ DRIVE, THOUSAND OAKS, CA 91362

Signing Officer

Name
David Naccarato
Title
Secretary
Phone
8054962477
Signed
2020-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Naccarato
Formed
1972
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
8
Volunteers
45

Preparer

Firm
Dashbusiness
Address
13743 VENTURA BLVD 300, SHERMAN OAKS, CA 91423-3091
Preparer
Quentin Staples
Phone
8187533280
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization's mission is to inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god to promote the welfare and enhance the happiness of its members' to perpetuate itself as a fraternal organization, and to profide for its benevolent and protective order of elks of the united states of america will service the people and communities through benevolent programs, demonstrating that elks care and elks share.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt062950
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11275
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0140
IRS990/PYOtherExpensesAmt0151500
IRS990/PYOtherRevenueAmt0156108
IRS990/PYProgramServiceRevenueAmt062090
IRS990/PYRevenuesLessExpensesAmt026935
IRS990/PYSalariesCompEmpBnftPaidAmt039903
IRS990/PYTotalExpensesAmt0191403
IRS990/PYTotalRevenueAmt0218338
IRS990/ReconcilationRevenueExpnssAmt015759
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt03269
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0226082
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0203755
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0205284
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0216286
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0421570
IRS990ScheduleD/EquipmentGrp/BookValueAmt06240
IRS990ScheduleD/EquipmentGrp/DepreciationAmt097230
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0103470
IRS990ScheduleD/LandGrp/BookValueAmt0247409
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0247409
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt036396
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID DUES & FEES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0458933
IRS990ScheduleD/TotalLiabilityAmt036396
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S MISSION IS TO INCULCATE THE PRINCIPLES OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY; TO RECOGNIZE A BELIEF IN GOD TO PROMOTE THE WELFARE AND ENHANCE THE HAPPINESS OF ITS MEMBERS' TO PERPETUATE ITSELF AS A FRATERNAL ORGANIZATION, AND TO PROFIDE FOR ITS BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICA WILL SERVICE THE PEOPLE AND COMMUNITIES THROUGH BENEVOLENT PROGRAMS, DEMONSTRATING THAT ELKS CARE AND ELKS SHARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DECISIONS SUBJECT TO APPROVAL OF MEMBERS. ALL MANAGEMENT PRACTICES AND GOVERNANCE ARE CONTAINED IN THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS ANNOTATED STATUTES AND LOCAL LODGE BY-LAWS ADMINISTERED BY LODGE OFFICERS SUBJECT TO APPROVAL OF LODGE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ENFORCEMENT OF CONFLICTS POLICY AS OUTLINED IN THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS GRAND LODGE STATUES AND LOCAL LODGE BY-LAWS AND HOUSE RULES MONITORED BY LOCAL LODGE OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION PROCESS FOR TOP OFFICIAL COVERED BY BENEVOLENT AND PROTECTIVE ORDER OF ELKS ANNOTATED STATUTES AND LOCAL LODGE BY-LAWS UNDER INTERNAL REVENUE GROUP EXEMPTION 1156.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION PROCESS FOR TOP OFFICIAL COVERED BY BENEVOLENT AND PROTECTIVE ORDER OF ELKS ANNOTATED STATUTES AND LOCAL LODGE BY-LAWS UNDER INTERNAL REVENUE GROUP EXEMPTION 1156.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0776604
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IRS990/TotalAssetsGrp/EOYAmt0776604
IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0261783
IRS990/TotalGrossUBIAmt0491
IRS990/TotalLiabilitiesBOYAmt063440
IRS990/TotalLiabilitiesEOYAmt057844
IRS990/TotalLiabilitiesGrp/BOYAmt063440
IRS990/TotalLiabilitiesGrp/EOYAmt057844
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0723826
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0718760
IRS990/TotalProgramServiceRevenueAmt064225
IRS990/TotalReportableCompFromOrgAmt09579
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0277051
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0277542
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0491
IRS990/TotalVolunteersCnt045
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0787266
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0776604
IRS990/TravelGrp/TotalAmt01107
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt05052
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0400
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID NACCARATO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum08054962477
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ELKS THOUSAND OAKS LODGE NO 2477
ReturnHeader/Filer/BusinessNameControlTxt0ELKS
ReturnHeader/Filer/EIN0237249798
ReturnHeader/Filer/PhoneNum08054962477
ReturnHeader/Filer/USAddress/AddressLine1Txt02330 LOS FELIZ DRIVE
ReturnHeader/Filer/USAddress/CityNm0THOUSAND OAKS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091362
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0450F8D67BEE6DE8C337A1E4DFA146CC1C5E7DE80
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0454C57403ECE2AFCF5D1DF8A6910E332331E8CC3
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt052.37.240.203
ReturnHeader/FilingSecurityInformation/IPDt02020-11-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm017:11:24
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DASHBUSINESS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt013743 VENTURA BLVD 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SHERMAN OAKS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0914233091
ReturnHeader/PreparerPersonGrp/PhoneNum08187533280
ReturnHeader/PreparerPersonGrp/PreparationDt02020-10-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0QUENTIN STAPLES
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-11-16T17:11:24-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-04-01
ReturnHeader/TaxPeriodEndDt02020-03-31
ReturnHeader/TaxYr02019

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