Civic Intelligence

Freeport Losge No 162 Loyal Order of Moose

990 • Fiscal year 2016 • EIN 36-1408060

May 01, 2015 to Apr 30, 2016 • Filed on May 12, 2016

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

0.46x

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

2016 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

90th percentile

1.20x

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

2016 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2016

Net Margin

59th percentile

6.0%

Higher net margin than 59% of similar nonprofits.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2016 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2016

Asset Growth

44th percentile

-0.4%

Faster asset growth than 44% of similar nonprofits.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

18th percentile

-16%

Faster revenue growth than 18% of similar nonprofits.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$818,691

Down $3,151 (-0.4%) from 2015

Net Assets

Up

$442,992

Up $18,875 (+4.5%) from 2015

Liabilities

Down

$375,699

Down $22,026 (-5.5%) from 2015

Revenue

Down

$312,223

Down $58,513 (-16%) from 2015

Expenses

Up

$293,348

Up $30,981 (+12%) from 2015

Net Income

Down

$18,875

Down $89,494 (-83%) from 2015

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

2016

Assets$818,691
Liabilities$375,699
Net Assets$442,992

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

2016

Revenue$312,223
Expenses$293,348
Net Income$18,875
Jump To
Filing Snapshot
Filing Period
May 1, 2015 to Apr 30, 2016
Signed
May 12, 2016
Return Version
2015v2.1
Gross Receipts
$617,415
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
Rtn Earn Endowment Incm Other Fnds$424,117$442,992▲ $18,875
Inventories for Sale or Use$11,843$14,015▲ $2,172
Savings and Temporary Cash Investments$1,677$2,603▲ $926
Cash and Non-Interest-Bearing Accounts$1,388$-4,861▼ $6,249
Total Assets$821,842$818,691▼ $3,151
Liabilities
Mortgage Notes Payable Secured by Investment Property$383,347--
Accounts Payable and Accrued Expenses$-1,933$363,369▲ $365,302
Other Liabilities$12,330$12,330→ $0
Unsecured Notes Loans Payable$3,981--
Total Liabilities$397,725$375,699▼ $22,026
Net Assets / Fund Balance
Total Net Assets Fund Balance$424,117$442,992▲ $18,875
Total Liabilities and Net Assets / Fund Balance$821,842$818,691▼ $3,151

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
Edward Salzman1 Year Trustee
Kenneth A Kostenbader SrAdministrator
Mark A VeachGovernor
Douglas S DewittJr Governor
Michael Thruman SrPrelate
Duane LaBuddeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,993
Program Service Revenue
$168,902
Investment Income
$1
Other Revenue
$141,327
Change in Net Assets
$18,875
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$251,714
Salaries, Compensation, and Employee Benefits$41,634
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$45,219
Payroll Taxes---$41,634
All Other Expenses---$33,602
Interest---$23,438
Depreciation Depletion---$17,949
Insurance---$14,320
Travel---$1,712
Other Expenses$1,475--$1,475
Advertising---$935
Office Expenses---$889
Payments to Affiliates---$443
Fees for Services Accounting---$355
Total Functional Expenses$0$0$0$293,348
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$279,636
Gaming Direct Expenses$236,272
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
No
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
2016-05-12
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
0
Employees
6

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.

List of other expenses Part IX line 24E

Abnormal other service expenses.

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 Appendix399 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Due other Fraternal Units
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0806934
IRS990ScheduleD/TotalLiabilityAmt012330
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0true
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt034293
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt034293
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt040795
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt043934
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt043934
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt03139
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt05076
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt05076
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt01426
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt01426
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0Kenneth Kostenbader Sr
IRS990ScheduleG/GamingManagerServicesProvTxt0Financial Management
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingRevenueReceivedByOrgAmt063219
IRS990ScheduleG/GamingRevenueRtnBy3PrtyAmt0126438
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/ExplanationTxt8Abnormal other service expenses.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Our 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/FormAndLineReferenceDesc8List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9General explanation attachment
IRS990/SchoolOperatingInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0821842
IRS990/TotalAssetsEOYAmt0818691
IRS990/TotalAssetsGrp/BOYAmt0821842
IRS990/TotalAssetsGrp/EOYAmt0818691
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01993
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0293348
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0397725
IRS990/TotalLiabilitiesEOYAmt0375699
IRS990/TotalLiabilitiesGrp/BOYAmt0397725
IRS990/TotalLiabilitiesGrp/EOYAmt0375699
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0424117
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0442992
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt085578
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt085578
IRS990/TotalProgramServiceRevenueAmt0168902
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0310230
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0312223
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0821842
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0818691
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt01712
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt03981
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01554 Tower Rd
IRS990/USAddress/CityNm0Freeport
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd061032
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0http://lodge162.moosepages.org/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Kenneth A Kostenbader Sr
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Administrator
ReturnHeader/BusinessOfficerGrp/PhoneNum08152321516
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-12
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/PreparerFirmName/BusinessNameLine1Txt0Computerized Tax Service
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03551 W Stephenson St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Freeport
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0610324434
ReturnHeader/PreparerPersonGrp/PhoneNum08152321075
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LYNN FOLGATE
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-05-12T17:20:42-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-05-01
ReturnHeader/TaxPeriodEndDt02016-04-30
ReturnHeader/TaxYr02015

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