Civic Intelligence

Lodge 332 Loyal Order of Moose

EIN 23-7421212 • 501(c)8 • Diberville, MS

Profile

The lodge unites its members in the bonds of fraternity, benevolence & charity. This is accomplished through a year-round schedule of social & recreational activities for members and their families estimated to be around 800. Special projects are included in these activities such as youth awareness, kids playground, kids fishing rodeo, mardi gras and st patricks day.

PO Box 6101Diberville, MS 39540
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

42nd percentile

0.01x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

44th percentile

0.02x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2025

Net Margin

33rd percentile

0.0%

Higher net margin than 33% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

81st percentile

$19,700

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

501(c)8 • $1M-$5M nonprofits • Source year 2025

Asset Growth

31st percentile

-0.2%

Faster asset growth than 31% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

82nd percentile

40%

Faster revenue growth than 82% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,109,809

Down $2,460 (-0.2%) from 2024

Liabilities

Down

$7,351

Down $1,000 (-12%) from 2024

Net Assets

Down

$1,102,458

Down $1,460 (-0.1%) from 2024

Revenue

Up

$313,299

Up $89,980 (+40%) from 2024

Expenses

Up

$313,156

Up $40,956 (+15%) from 2024

Net Income

Up

$143

Up $49,024 (+100%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2017: $1,079,488Liabilities 2017: $4,011Net Assets 2017: $1,075,4772017Assets 2018: $1,086,507Liabilities 2018: $3,260Net Assets 2018: $1,083,2472018Assets 2019: $1,088,346Liabilities 2019: $13,546Net Assets 2019: $1,074,8002019Assets 2020: $1,085,375Liabilities 2020: $1,446Net Assets 2020: $1,083,9292020Assets 2021: $1,120,773Liabilities 2021: $2,724Net Assets 2021: $1,118,0492021Assets 2022: $1,208,094Liabilities 2022: $2,500Net Assets 2022: $1,205,5942022Assets 2023: $1,155,245Liabilities 2023: $2,497Net Assets 2023: $1,152,7482023Assets 2024: $1,112,269Liabilities 2024: $8,351Net Assets 2024: $1,103,9182024Assets 2025: $1,109,809Liabilities 2025: $7,351Net Assets 2025: $1,102,4582025

Highlighted filing

2025

Assets$1,109,809
Liabilities$7,351
Net Assets$1,102,458

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2017: $284,904Expenses 2017: $301,873Net Income 2017: -$16,9692017Revenue 2018: $210,580Expenses 2018: $202,810Net Income 2018: $7,7702018Revenue 2019: $210,629Expenses 2019: $218,642Net Income 2019: -$8,0132019Revenue 2020: $248,222Expenses 2020: $239,093Net Income 2020: $9,1292020Revenue 2021: $221,284Expenses 2021: $187,164Net Income 2021: $34,1202021Revenue 2022: $307,546Expenses 2022: $220,001Net Income 2022: $87,5452022Revenue 2023: $193,439Expenses 2023: $243,901Net Income 2023: -$50,4622023Revenue 2024: $223,319Expenses 2024: $272,200Net Income 2024: -$48,8812024Revenue 2025: $313,299Expenses 2025: $313,156Net Income 2025: $1432025

Highlighted filing

2025

Revenue$313,299
Expenses$313,156
Net Income$143

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Aug 15, 2025
Return Version
2024v5.0
Gross Receipts
$833,680
Mission and Program Overview

Mission

The lodge unites its members in the bonds of fraternity, benevolence & charity. This is accomplished through a year-round schedule of social & recreational activities for members and their families estimated to be around 800. Special projects are included in these activities such as youth awareness, kids playground, kids fishing rodeo, mardi gras and st patricks day.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,103,918$1,102,458▼ $1,460
Land, Buildings, and Equipment, Net$947,902$947,902→ $0
Savings and Temporary Cash Investments$101,520$101,520→ $0
Cash and Non-Interest-Bearing Accounts$49,278$46,338▼ $2,940
Inventories for Sale or Use$13,569$14,049▲ $480
Total Assets$1,112,269$1,109,809▼ $2,460
Liabilities
Accounts Payable and Accrued Expenses$8,351$7,351▼ $1,000
Total Liabilities$8,351$7,351▼ $1,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,103,918$1,102,458▼ $1,460
Total Liabilities and Net Assets / Fund Balance$1,112,269$1,109,809▼ $2,460

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$682,466-$682,466
Land$150,000-$150,000
Equipment$115,436-$115,436
Compensation and Service Providers

Employees

NameTitleBaseTotal
Bryan SwinneyAdministrato$19,700$19,700

Board Members and Trustees

NameTitle
Jeff MorrowPresident
Denise McnamaraChaplain
Rob ErmanJr Past Pres
Fernando SilvaOne Year Tru
Yancy CulverThree Year T
Tom BryantTreasurer
Glenn ConwayTwo Year Tru
Joseph B LongVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$6,403
Program Service Revenue
$197,557
Investment Income
$821
Other Revenue
$108,518
Change in Net Assets
$143
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$209,212
Salaries, Compensation, and Employee Benefits$103,944
Total Fundraising Expense$38,458
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,490$47,742$35,725$95,957
Occupancy-$74,738-$74,738
Insurance-$19,821-$19,821
Fees for Services Other$11,228--$11,228
All Other Expenses-$9,205-$9,205
Payroll Taxes$955$4,299$2,733$7,987
Office Expenses-$5,720-$5,720
Other Expenses$14,613$5,648-$5,648
Fees for Services Accounting-$1,477-$1,477
Conferences and Meetings-$1,459-$1,459
Total Functional Expenses$54,113$220,585$38,458$313,156
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$479,105
Gaming Direct Expenses$447,396
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Conflict-of-interest policy
No
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 6

ORGANIZED WITH MEMBERS

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

Members elect the board of officers.

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

The lodge as a whole approves the recommendations of the board.

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

The administrator furnishes the board members a copy of the 990 for review at a regular board meeting.

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

The administrator is paid a salary.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Lodge 332 Loyal Order of Moose
EIN
23-7421212
Phone
2283922465
Address
PO BOX 6101, DIBERVILLE, MS 39540

Signing Officer

Name
Bryan Swinney
Title
Administrator
Phone
2283922465
Signed
2025-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bryan Swinney
Formed
1974
Legal Domicile
Ms
Voting Board Members
5
Independent Board Members
5
Employees
17

Preparer

Firm
Rodney M Fountain CPA Pa
Address
6417 WASHINGTON AVE, OCEAN SPRINGS, MS 39564
Preparer
Ramona Havard
Phone
2288757377
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The lodge unites its members in the bonds of fraternity, benevolence & charity. This is accomplished through a year-round schedule of social & recreational activities for members and their families estimated to be around 800. Special projects are included in these activities such as youth awareness, kids playground, kids fishing rodeo, mardi gras and st patricks day.

Form 990, Page 2, Part III, Line 4D

These expenses are the costs involved in the social activities provided for the members and their families such as the kids fishing rodeo, kids playground, entertainment, family day, etc.

Raw XML Appendix389 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGE EMPLOYEES, SUPPLIES AND BOOKS
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0BRYAN SWINNEY
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt05145 W GAY RD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0DIBERVILLE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MS
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd039540
IRS990ScheduleG/StatesWhereGamingConductedCd0MS
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LODGE UNITES ITS MEMBERS IN THE BONDS OF FRATERNITY, BENEVOLENCE & CHARITY. THIS IS ACCOMPLISHED THROUGH A YEAR-ROUND SCHEDULE OF SOCIAL & RECREATIONAL ACTIVITIES FOR MEMBERS AND THEIR FAMILIES ESTIMATED TO BE AROUND 800. SPECIAL PROJECTS ARE INCLUDED IN THESE ACTIVITIES SUCH AS YOUTH AWARENESS, KIDS PLAYGROUND, KIDS FISHING RODEO, MARDI GRAS AND ST PATRICKS DAY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THESE EXPENSES ARE THE COSTS INVOLVED IN THE SOCIAL ACTIVITIES PROVIDED FOR THE MEMBERS AND THEIR FAMILIES SUCH AS THE KIDS FISHING RODEO, KIDS PLAYGROUND, ENTERTAINMENT, FAMILY DAY, ETC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZED WITH MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS ELECT THE BOARD OF OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE LODGE AS A WHOLE APPROVES THE RECOMMENDATIONS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ADMINISTRATOR FURNISHES THE BOARD MEMBERS A COPY OF THE 990 FOR REVIEW AT A REGULAR BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ADMINISTRATOR IS PAID A SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MOOSE INTERNATIONAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0361408120
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C8
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FRATERNAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0155 S INTERNATIONAL DR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MOOSEHEART
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd060539
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01112269
IRS990/TotalAssetsEOYAmt01109809
IRS990/TotalAssetsGrp/BOYAmt01112269
IRS990/TotalAssetsGrp/EOYAmt01109809
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06403
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt038458
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0220585
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt054113
IRS990/TotalFunctionalExpensesGrp/TotalAmt0313156
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08351
IRS990/TotalLiabilitiesEOYAmt07351
IRS990/TotalLiabilitiesGrp/BOYAmt08351
IRS990/TotalLiabilitiesGrp/EOYAmt07351
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01103918
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01102458
IRS990/TotalProgramServiceRevenueAmt0197557
IRS990/TotalReportableCompFromOrgAmt019700
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0306896
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0313299
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01112269
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01109809
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05145 GAY RD
IRS990/USAddress/CityNm0DIBERVILLE
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd039540
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRYAN SWINNEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02283922465
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LODGE 332 LOYAL ORDER OF MOOSE
ReturnHeader/Filer/BusinessNameControlTxt0LODG
ReturnHeader/Filer/EIN0237421212
ReturnHeader/Filer/PhoneNum02283922465
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 6101
ReturnHeader/Filer/USAddress/CityNm0DIBERVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039540
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0262139534
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RODNEY M FOUNTAIN CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06417 WASHINGTON AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OCEAN SPRINGS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd039564
ReturnHeader/PreparerPersonGrp/PhoneNum02288757377
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RAMONA HAVARD
ReturnHeader/ReturnTs02025-08-20T17:07:42-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

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