Civic Intelligence

Lock Haven Lodge No 100 Loyal Order of Moose

EIN 24-0647750 • 501(c)8 • Lock Haven, PA

RevokedPub. 78 Eligible

Profile

To provide a fraternal program and community service within the membership of the lodge.

Revocation date: Sep 15, 2020

PO Box 552Lock Haven, PA 17745

www.mooseintl.org

Siviq Scores

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

Liabilities / Assets

100th percentile

1.98x

Higher debt load relative to assets than 100% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

95th percentile

1.16x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2025

Net Margin

40th percentile

1.0%

Higher net margin than 40% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)8 • $500k-$1M nonprofits • Source year 2025

Asset Growth

14th percentile

-5.5%

Faster asset growth than 14% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

64th percentile

13%

Faster revenue growth than 64% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$210,955

Down $12,212 (-5.5%) from 2024

Liabilities

Down

$417,499

Down $15,751 (-3.6%) from 2024

Net Assets

Up

-$206,544

Up $3,539 (+1.7%) from 2024

Revenue

Up

$360,407

Up $41,764 (+13%) from 2024

Expenses

Up

$356,954

Up $30,850 (+9.5%) from 2024

Net Income

Up

$3,453

Up $10,914 (+146%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2013: $672,618Liabilities 2013: $514,186Net Assets 2013: $158,4322013Assets 2016: $408,051Liabilities 2016: $352,199Net Assets 2016: $55,8522016Assets 2024: $223,167Liabilities 2024: $433,250Net Assets 2024: -$210,0832024Assets 2025: $210,955Liabilities 2025: $417,499Net Assets 2025: -$206,5442025

Highlighted filing

2025

Assets$210,955
Liabilities$417,499
Net Assets-$206,544

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2013: $437,6952013Revenue 2016: $266,145Expenses 2016: $376,785Net Income 2016: -$110,6402016Revenue 2024: $318,643Expenses 2024: $326,104Net Income 2024: -$7,4612024Revenue 2025: $360,407Expenses 2025: $356,954Net Income 2025: $3,4532025

Highlighted filing

2025

Revenue$360,407
Expenses$356,954
Net Income$3,453

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Dec 1, 2025
Return Version
2024v5.0
Gross Receipts
$508,321
Mission and Program Overview

Mission

To provide a fraternal program and community service within the membership of the lodge.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$172,570$153,980▼ $18,590
Cash and Non-Interest-Bearing Accounts$50,597$56,975▲ $6,378
Rtn Earn Endowment Incm Other Fnds$-210,083$-206,544▲ $3,539
Total Assets$223,167$210,955▼ $12,212
Liabilities
Mortgage Notes Payable Secured by Investment Property$431,856$415,475▼ $16,381
Other Liabilities$1,394$2,024▲ $630
Total Liabilities$433,250$417,499▼ $15,751
Net Assets / Fund Balance
Total Net Assets Fund Balance$-210,083$-206,544▲ $3,539
Total Liabilities and Net Assets / Fund Balance$223,167$210,955▼ $12,212

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$77,734$945,395$1,023,129
Equipment$13,313$19,985$33,298
Other Land Buildings$29,820$2,382$32,202
Land$25,000-$25,000
Buildings$8,113$70$8,183
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ronald SmithPresident
Jon OberleTrustee
Keith VonadoTrustee
Stacey BaileyTrustee
Jason FoltzAdministrato
Gary WeaverChaplain
James WechPast Preside
Robert Bardo JrSergeant at
Charles Clukey JrTreasurer
Carmela SmithVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$41,201
Program Service Revenue
$4,681
Investment Income
$1
Other Revenue
$314,524
All Other Contributions
$95
Change in Net Assets
$3,453
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$274,990
Salaries, Compensation, and Employee Benefits$81,964
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$74,908--$74,908
Occupancy$37,352$6,592-$43,944
Interest$29,054$3,228-$32,282
Depreciation Depletion$26,773--$26,773
All Other Expenses$22,995$895-$23,890
Other Expenses$11,974$4,565-$11,974
Insurance$8,504$945-$9,449
Payroll Taxes$7,056--$7,056
Fees for Services Other$4,156$1,039-$5,195
Fees for Services Accounting$3,450$862-$4,312
Office Expenses$2,414$425-$2,839
Conferences and Meetings$1,692--$1,692
Advertising$75--$75
Total Functional Expenses$338,403$18,551$0$356,954
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$148,796
Gaming Direct Expenses$62,655
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
Payroll Taxes$2,024
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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 2

Ronald smith carmela smith president vice preside husband/wife gary weaver stacey bailey chaplain trustee father/daughter

Form 990, Page 6, Part VI, Line 6

ORGANIZED WITH MEMBERS

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

New members voted on by current members in good standing. Officers elected by vote of membership.

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

Membership votes on major decisions of organization.

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

Reviewed by officers before sumbission.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Lock Haven Lodge 100
EIN
24-0647750
Phone
5707486110
Address
PO BOX 552, LOCK HAVEN, PA 17745

Signing Officer

Name
Jason Foltz
Title
Administrator
Phone
5707486110
Signed
2025-12-01

Organization Details

Principal Officer
Ronald Smith
Formed
1908
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
10
Employees
18
Volunteers
10

Preparer

Firm
Emert & Associates Pc
Address
131 EAST MAIN STREET, LOCK HAVEN, PA 17745
Preparer
Beau Vincenzes CPA
Phone
5707486505
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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/PersonsWithBooksUSAddress/ZIPCd017745
IRS990ScheduleG/StatesWhereGamingConductedCd0PA
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0PENNSYLVANIA 24,449
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RONALD SMITH CARMELA SMITH PRESIDENT VICE PRESIDE HUSBAND/WIFE GARY WEAVER STACEY BAILEY CHAPLAIN TRUSTEE FATHER/DAUGHTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZED WITH MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NEW MEMBERS VOTED ON BY CURRENT MEMBERS IN GOOD STANDING. OFFICERS ELECTED BY VOTE OF MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERSHIP VOTES ON MAJOR DECISIONS OF ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REVIEWED BY OFFICERS BEFORE SUMBISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalContributionsAmt041201
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018551
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0338403
IRS990/TotalFunctionalExpensesGrp/TotalAmt0356954
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0433250
IRS990/TotalLiabilitiesEOYAmt0417499
IRS990/TotalLiabilitiesGrp/BOYAmt0433250
IRS990/TotalLiabilitiesGrp/EOYAmt0417499
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-210083
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-206544
IRS990/TotalProgramServiceRevenueAmt04681
IRS990/TotalRevenueGrp/ExclusionAmt0315917
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03289
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0360407
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0223167
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0210955
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.MOOSEINTL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JASON FOLTZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05707486110
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOCK HAVEN LODGE 100
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOYAL ORDER OF MOOSE
ReturnHeader/Filer/BusinessNameControlTxt0LOCK
ReturnHeader/Filer/EIN0240647750
ReturnHeader/Filer/PhoneNum05707486110
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 552
ReturnHeader/Filer/USAddress/CityNm0LOCK HAVEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd017745
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0232812643
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EMERT & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0131 EAST MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOCK HAVEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd017745
ReturnHeader/PreparerPersonGrp/PhoneNum05707486505
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BEAU VINCENZES CPA
ReturnHeader/ReturnTs02025-12-08T15:24:04-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

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