Civic Intelligence

Freeport Losge No 162 Loyal Order of Moose

990 • Fiscal year 2015 • EIN 36-1408060

May 01, 2014 to Apr 30, 2015 • Filed on Aug 13, 2015

601 E South StFreeport, IL 61032

(815) 232-1516

Siviq Scores

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

Liabilities / Assets

90th percentile

0.48x

Higher debt load relative to assets than 90% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

88th percentile

1.07x

Higher debt load relative to revenue than 88% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Net Margin

91st percentile

29%

Higher net margin than 91% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Asset Growth

50th percentile

-0.6%

Faster asset growth than 50% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

97th percentile

112%

Faster revenue growth than 97% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$821,842

Down $4,824 (-0.6%) from 2014

Net Assets

Up

$424,117

Up $227,575 (+116%) from 2014

Liabilities

Down

$397,725

Down $232,399 (-37%) from 2014

Revenue

Up

$370,736

Up $195,754 (+112%) from 2014

Expenses

Down

$262,367

Down $69,771 (-21%) from 2014

Net Income

Up

$108,369

Up $265,525 (+169%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $875,307Liabilities 2011: $422,151Net Assets 2011: $453,1562011Assets 2012: $974,557Liabilities 2012: $496,769Net Assets 2012: $477,7882012Assets 2013: $960,275Liabilities 2013: $1,021,965Net Assets 2013: -$61,6902013Assets 2014: $826,666Liabilities 2014: $630,124Net Assets 2014: $196,5422014Assets 2015: $821,842Liabilities 2015: $397,725Net Assets 2015: $424,1172015Assets 2016: $818,691Liabilities 2016: $375,699Net Assets 2016: $442,9922016Assets 2017: $838,595Liabilities 2017: $374,872Net Assets 2017: $463,7232017Assets 2018: $727,329Liabilities 2018: $367,391Net Assets 2018: $359,9382018Assets 2021: $871,954Liabilities 2021: $320,799Net Assets 2021: $551,1552021Assets 2022: $854,927Liabilities 2022: $337,657Net Assets 2022: $517,2702022Assets 2023: $855,556Liabilities 2023: $336,575Net Assets 2023: $518,9812023Assets 2024: $284,891Liabilities 2024: $136,111Net Assets 2024: $148,7802024Assets 2025: $178,414Liabilities 2025: $125,096Net Assets 2025: $53,3182025

Highlighted filing

2015

Assets$821,842
Liabilities$397,725
Net Assets$424,117

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $765,6512011Expenses 2012: $792,8312012Expenses 2013: $864,9282013Revenue 2014: $174,982Expenses 2014: $332,138Net Income 2014: -$157,1562014Revenue 2015: $370,736Expenses 2015: $262,367Net Income 2015: $108,3692015Revenue 2016: $312,223Expenses 2016: $293,348Net Income 2016: $18,8752016Revenue 2017: $185,873Expenses 2017: $631,569Net Income 2017: -$445,6962017Revenue 2018: $469,431Expenses 2018: $310,108Net Income 2018: $159,3232018Revenue 2021: $323,271Expenses 2021: $313,396Net Income 2021: $9,8752021Revenue 2022: $183,978Expenses 2022: $217,863Net Income 2022: -$33,8852022Revenue 2023: $145,527Expenses 2023: $143,816Net Income 2023: $1,7112023Revenue 2024: -$218,076Expenses 2024: $152,125Net Income 2024: -$370,2012024Revenue 2025: $166,846Expenses 2025: $173,180Net Income 2025: -$6,3342025

Highlighted filing

2015

Revenue$370,736
Expenses$262,367
Net Income$108,369
Jump To
Filing Snapshot
Filing Period
May 1, 2014 to Apr 30, 2015
Signed
Aug 13, 2015
Return Version
2014v5.0
Gross Receipts
$370,736
Mission and Program Overview

Mission

The organization unites its members in the bonds of fraternity, benevolence, and charity. This is accomplished through a year-round schedule of social and recreational activities for the members and their families.

The organization unites its members in the bonds of fraternity, benevolence and charity. This is accomplished through a year-round schedule of social and recreational activites for members and their families estimated as under 400 members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$806,934$806,934→ $0
Inventories for Sale or Use$10,980$11,843▲ $863
Savings and Temporary Cash Investments$201$1,677▲ $1,476
Cash and Non-Interest-Bearing Accounts$10,858$1,388▼ $9,470
Accounts Receivable$-2,307--
Total Assets$826,666$821,842▼ $4,824
Liabilities
Mortgage Notes Payable Secured by Investment Property$383,347$383,347→ $0
Other Liabilities$111,047$12,330▼ $98,717
Unsecured Notes Loans Payable$129,068$3,981▼ $125,087
Accounts Payable and Accrued Expenses$6,662$-1,933▼ $8,595
Total Liabilities$630,124$397,725▼ $232,399
Net Assets / Fund Balance
Unrestricted Net Assets$196,542$424,117▲ $227,575
Total Net Assets Fund Balance$196,542$424,117▲ $227,575
Total Liabilities and Net Assets / Fund Balance$826,666$821,842▼ $4,824

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$480,769$19,231-
Other Land Buildings$25,271--
Land$100,000--
Equipment$54,740$25,752-
Leasehold Improvements$146,154$3,846-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael Thruman SrTrustee
Kenneth A Kostenbader SrAdministrator
Mark A VeachGovernor
Kirk R WestJr Governor
Douglas VanHornPrelate
Duane LaBuddeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,496
Program Service Revenue
$239,065
Investment Income
$0
Other Revenue
$130,175
Change in Net Assets
$108,369
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$215,203
Salaries, Compensation, and Employee Benefits$47,159
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$43,445
Payroll Taxes---$43,266
Other Expenses$41,708--$41,708
Interest---$28,957
Depreciation Depletion---$17,949
Insurance---$8,140
Office Expenses---$7,303
Current Officers, Directors, Trustees, and Key Employees---$3,888
Fees for Services Other---$1,590
Advertising---$98
Other Employee Benefits---$5
Benefits to Members---$5
Total Functional Expenses$0$0$0$262,367
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$130,175
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due other Fraternal Units$9,177
Dues owed Moose International$2,782
Money Due Moose International$371
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Organizational document changes Part VI line 4

The number of officers has been revised from nine (9) down to six (6).

Members or stockholder classes and rights Part VI line 6

No contributions were solicited whether tax deductible or not.

Member election for additional members Part VI line 7A

Form 990 is available to the public on request.

Governing body decisions Part VI line 7B

Members approve governing body decisions.

Form 990 governing body review Part VI line 11

Original copy of Form 990 will be presented to the governing board prior to being transmitted electronically.

Conflict of interest policy compliance Part VI line 12C

The conflict of interest is covered by the General Laws and govering rules of the order.

Governing documents etc available to public Part VI line 19

Documents are available on request.

Filing and Contact Details

Filer

Filer Name
Freeport Lodge No 162
EIN
36-1408060
Address
601 E SOUTH ST, Freeport, IL 61032
Doing Business As
Loyal Order of Moose

Signing Officer

Name
Kenneth A Kostenbader Sr
Title
Administrator
Phone
8152321516
Signed
2015-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenneth A Kostenbader Sr
Formed
1909
Legal Domicile
Il
Voting Board Members
6
Independent Board Members
6
Employees
5
Volunteers
36

Preparer

Firm
Computerized Tax Service
Address
3551 W Stephenson St, Freeport, IL 61032-4434
Preparer
Lynn Folgate
Phone
8152321075
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Added 119,206 to force Net Assets Part XI on line 6 to equal 424,117 so it matches the end of year amount that is on Part X, Page 11, line 33, Column B for the balance sheet. This increase may be attributed to increased funds received from the implementation of Video Gaming - new to Illinois. The Illinois gaming revenue is distributed by 30% of the Gross (277,154.00)going to Illinois (83,146). The remaining 70% (194,078) is divided equally between the Moose (97,039) and the Terminal Operator (97,039), i.e., Accel Entertainment.

General explanation attachment

Our Form 990 is made available to the public by allowing them to view it and financial statements in the lodge on request. Our conflict of interest policy is covered by our General Laws for the Moose Fraternity.

Raw XML AppendixShowing 400 of 409 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/GamingInformationGrp/CashPrizesOtherGamingAmt0-30057
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt05067
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0-502
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0198921
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt033141
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0277154
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt018801
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0329096
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0130175
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0180185
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0194368
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt013312
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0871
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt02022
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt02022
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt01011
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt05055
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0Kenneth Kostenbader Sr
IRS990ScheduleG/GamingManagerServicesProvTxt0Financial Management
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingRevenueReceivedByOrgAmt097039
IRS990ScheduleG/GamingRevenueRtnBy3PrtyAmt097039
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0Kenneth A Kostenbader Sr
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01554 Tower Rd
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Freeport
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IL
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd061032
IRS990ScheduleG/StatesWhereGamingConductedCd0IL
IRS990ScheduleG/ThirdPartyPersonNm0Accel Entertainment
IRS990ScheduleG/ThirdPartyUSAddress/AddressLine1Txt0PO Box 1218
IRS990ScheduleG/ThirdPartyUSAddress/CityNm0Bolingbrook
IRS990ScheduleG/ThirdPartyUSAddress/StateAbbreviationCd0IL
IRS990ScheduleG/ThirdPartyUSAddress/ZIPCd060440
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The number of officers has been revised from nine (9) down to six (6).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No contributions were solicited whether tax deductible or not.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 is available to the public on request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Members approve governing body decisions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Original copy of Form 990 will be presented to the governing board prior to being transmitted electronically.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The conflict of interest is covered by the General Laws and govering rules of the order.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Documents are available on request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Added 119,206 to force Net Assets Part XI on line 6 to equal 424,117 so it matches the end of year amount that is on Part X, Page 11, line 33, Column B for the balance sheet. This increase may be attributed to increased funds received from the implementation of Video Gaming - new to Illinois. The Illinois gaming revenue is distributed by 30% of the Gross (277,154.00)going to Illinois (83,146). The remaining 70% (194,078) is divided equally between the Moose (97,039) and the Terminal Operator (97,039), i.e., Accel Entertainment.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Our Form 990 is made available to the public by allowing them to view it and financial statements in the lodge on request. Our conflict of interest policy is covered by our General Laws for the Moose Fraternity.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Organizational document changes Part VI line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8General explanation attachment
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0826666
IRS990/TotalAssetsEOYAmt0821842
IRS990/TotalAssetsGrp/BOYAmt0826666
IRS990/TotalAssetsGrp/EOYAmt0821842
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01496
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0262367
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0630124
IRS990/TotalLiabilitiesEOYAmt0397725
IRS990/TotalLiabilitiesGrp/BOYAmt0630124
IRS990/TotalLiabilitiesGrp/EOYAmt0397725
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0196542
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0424117
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt027410
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt027410
IRS990/TotalProgramServiceRevenueAmt0239065
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0369240
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0370736
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt036
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0826666
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0821842
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0196542
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0424117
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0129068
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt03981
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01554 Tower Rd
IRS990/USAddress/CityNm0Freeport
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd061032
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0http://lodge162.moosepages.org/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Kenneth A Kostenbader Sr
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Administrator
ReturnHeader/BusinessOfficerGrp/PhoneNum08152321516
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FREEPORT LODGE NO 162
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0361408060
ReturnHeader/Filer/USAddress/AddressLine1Txt0601 E SOUTH ST
ReturnHeader/Filer/USAddress/CityNm0Freeport
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd061032
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0485384097
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COMPUTERIZED TAX SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03551 W Stephenson St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Freeport
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0610324434

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.18$0.13$0.05$0.17$0.17$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.28$0.14$0.15$0.22$0.15$0.37
2023Detailed filing. Detailed filing data is available for this year.$0.86$0.34$0.52$0.15$0.14$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.85$0.34$0.52$0.18$0.22$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.87$0.32$0.55$0.32$0.31$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.73$0.37$0.36$0.47$0.31$0.16
2017Detailed filing. Detailed filing data is available for this year.$0.84$0.37$0.46$0.19$0.63$0.45
2016Detailed filing. Detailed filing data is available for this year.$0.82$0.38$0.44$0.31$0.29$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.82$0.40$0.42$0.37$0.26$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.83$0.63$0.20$0.17$0.33$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$1.02$0.06$0.86
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.50$0.48$0.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.42$0.45$0.77