Civic Intelligence

Two Harbors Lodge 1463 Loyal Order of Moose

EIN 41-0383694 • 501(c)8 • Two Harbors, MN

Profile

This organization unites its members in the bonds of fraternity, benevolence, & charity. This is accomplished through a year-round schedule of social & recreational activities for the members and their families estimated to number 750

709 First AveTwo Harbors, MN 55616
Siviq Scores

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

Liabilities / Assets

84th percentile

0.19x

Higher debt load relative to assets than 84% of similar nonprofits.

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

Liabilities / Revenue

83rd percentile

0.36x

Higher debt load relative to revenue than 83% of similar nonprofits.

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

Net Margin

20th percentile

-8.1%

Higher net margin than 20% of similar nonprofits.

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

Top Officer Pay

98th percentile

$42,000

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 14.4% of source-year revenue.

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

Asset Growth

7th percentile

-11%

Faster asset growth than 7% of similar nonprofits.

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

Revenue Growth

90th percentile

71%

Faster revenue growth than 90% of similar nonprofits.

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

Assets

Down

$558,601

Down $67,956 (-11%) from 2024

Liabilities

Down

$105,339

Down $38,735 (-27%) from 2024

Net Assets

Down

$453,262

Down $29,221 (-6.1%) from 2024

Revenue

Up

$291,527

Up $121,372 (+71%) from 2024

Expenses

Up

$315,033

Up $63,657 (+25%) from 2024

Net Income

Up

-$23,506

Up $57,715 (+71%) from 2024

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $503,992Liabilities 2012: $158,197Net Assets 2012: $345,7942012Assets 2013: $525,520Liabilities 2013: $238,965Net Assets 2013: $286,5552013Assets 2014: $529,793Liabilities 2014: $233,645Net Assets 2014: $296,1472014Assets 2015: $545,859Liabilities 2015: $220,678Net Assets 2015: $325,1802015Assets 2016: $535,179Liabilities 2016: $216,315Net Assets 2016: $318,8642016Assets 2017: $527,131Liabilities 2017: $221,530Net Assets 2017: $305,6002017Assets 2018: $528,123Liabilities 2018: $187,023Net Assets 2018: $341,1002018Assets 2019: $533,495Liabilities 2019: $152,657Net Assets 2019: $380,8372019Assets 2021: $537,125Liabilities 2021: $159,734Net Assets 2021: $377,3912021Assets 2022: $571,713Liabilities 2022: $114,412Net Assets 2022: $457,3012022Assets 2023: $622,321Liabilities 2023: $78,705Net Assets 2023: $543,6162023Assets 2024: $626,557Liabilities 2024: $144,074Net Assets 2024: $482,4832024Assets 2025: $558,601Liabilities 2025: $105,339Net Assets 2025: $453,2622025

Highlighted filing

2025

Assets$558,601
Liabilities$105,339
Net Assets$453,262

Operations Trend

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

$400K$200K$0-$200KRevenue 2012: $191,226Expenses 2012: $251,035Net Income 2012: -$59,8092012Revenue 2013: $164,450Expenses 2013: $204,814Net Income 2013: -$40,3642013Revenue 2014: $201,133Expenses 2014: $176,739Net Income 2014: $24,3942014Revenue 2015: $191,308Expenses 2015: $212,361Net Income 2015: -$21,0532015Revenue 2016: $207,798Expenses 2016: $173,949Net Income 2016: $33,8492016Revenue 2017: $164,246Expenses 2017: $129,139Net Income 2017: $35,1072017Revenue 2018: $174,914Expenses 2018: $172,669Net Income 2018: $2,2452018Revenue 2019: $206,387Expenses 2019: $149,222Net Income 2019: $57,1652019Revenue 2021: $145,658Expenses 2021: $154,329Net Income 2021: -$8,6712021Revenue 2022: $350,806Expenses 2022: $312,216Net Income 2022: $38,5902022Revenue 2023: $353,041Expenses 2023: $277,140Net Income 2023: $75,9012023Revenue 2024: $170,155Expenses 2024: $251,376Net Income 2024: -$81,2212024Revenue 2025: $291,527Expenses 2025: $315,033Net Income 2025: -$23,5062025

Highlighted filing

2025

Revenue$291,527
Expenses$315,033
Net Income-$23,506

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Jul 14, 2025
Return Version
2024v5.2
Gross Receipts
$830,443
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 members and thier families estimated to number 625

This organization unites its members in the bonds of fraternity, benevolence, & charity. This is accomplished through a year-round schedule of social & recreational activities for the members and their families estimated to number 750

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$523,757$523,757→ $0
Savings and Temporary Cash Investments$34,087--
Inventories for Sale or Use$16,599$22,109▲ $5,510
Cash and Non-Interest-Bearing Accounts$38,598$16,990▼ $21,608
Accounts Receivable$13,516$-4,255▼ $17,771
Total Assets$626,557$558,601▼ $67,956
Liabilities
Mortgage Notes Payable Secured by Investment Property$139,506$139,506→ $0
Accounts Payable and Accrued Expenses$40,365$34,920▼ $5,445
Other Liabilities$-35,797$-69,087▼ $33,290
Total Liabilities$144,074$105,339▼ $38,735
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$482,483$453,262▼ $29,221
Total Net Assets Fund Balance$482,483$453,262▼ $29,221
Total Liabilities and Net Assets / Fund Balance$626,557$558,601▼ $67,956

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$492,665-$492,665
Equipment$31,092-$31,092
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jessica KempfferAdministratorFT$42,000$42,000

Board Members and Trustees

NameTitle
Jeff FlorPast President
Jessie DeweyPresident
Steve WaldronVice President
Cheryl SundstromTrustee
Chris JohnsonTrustee
Jason AhoTrustee
Eddy ParkeChaplain
Terry WaldronTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,665
Program Service Revenue
$13,542
Investment Income
$268
Other Revenue
$276,052
Change in Net Assets
$-23,506
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$190,145
Other Expenses$124,888
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$136,867--$136,867
Occupancy$47,452--$47,452
Current Officers, Directors, Trustees, and Key Employees$42,000--$42,000
Office Expenses$24,933--$24,933
Payroll Taxes$11,278--$11,278
Insurance$8,194--$8,194
Conferences and Meetings$6,899--$6,899
Advertising$3,572--$3,572
Other Expenses$2,752--$2,752
Total Functional Expenses$315,033$0$0$315,033
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$494,508
Gaming Direct Expenses$387,911
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Moose International$44,131
Gaming Payroll$7,383
State Tax$4,966
Payroll Garnishment$225
Sales Tax$-810
Higher Degree$-1,537
Real Estate Tax$-10,805
Payroll Taxes$-14,980
Payroll$-32,596
Loan Payment$-65,064
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
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

Members or stockholder classes and rights Part VI line 6

We are a member organization

Member election for additional members Part VI line 7A

The voting members of the board of officers are elected by the membership and all newmembership applications are approved by the membership

Governing body decisions Part VI line 7B

All disbursement of funds including payment of bills are voted on by the membership.The membership also approves any rule changes regarding the operation of the facilityand property

Governing body meeting documentation Part VI line 8A

Minutes are kept of all official meetings of the Membership and Board of Officers

Committee meeting documentation Part VI line 8B

Minutes are kept of all official committee meetings

Form 990 governing body review Part VI line 11

Information for the 990 was reviewed with the board and approved for processing. Adraft copy was submitted for final approval before transmitting to the IRS.

Form 990 availability to public Part VI line 18

All members can request to review the records which are located on-site. All non-members are directed to free websites such as irs.gov or GuideStar for viewing or they can make an appointment with the Administrator to view

Governing documents etc available to public Part VI line 19

All members can request to review the records which are located on-site. All non-members are directed to free websites such as irs.gov or GuideStar for viewing or they can make an appointment with the Administrator to view

Filing and Contact Details

Filer

Filer Name
Two Harbors Lodge 1463 Loyal Order of Moose
EIN
41-0383694
In Care Of
% Jessica Kempffer
Phone
2188343239
Address
709 First Ave, Two Harbors, MN 55616

Signing Officer

Name
Jessica Kempffer
Title
Administrator
Phone
2182694204
Signed
2025-07-14
Discuss with paid preparer
No

Organization Details

Formed
1915
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
8
Employees
21

Preparer

Firm
SET Bookkeeping Service
Address
10703 Waxhaw Manor Dr, Waxhaw, NC 28173
Preparer
Emily Thompson
Phone
7042324373
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3-14980
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4-10805
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5-810
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt644131
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt74966
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt8225
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt9-65064
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Higher Degree
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Gaming Payroll
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Payroll Taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Real Estate Tax
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5Sales Tax
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6Moose International
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7State Tax
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc8Payroll Garnishment
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc9Loan Payment
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0523757
IRS990ScheduleD/TotalLiabilityAmt0-69087
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt064248
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt059430
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt059430
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0387911
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0494508
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0494508
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0106597
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt064248
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt064248
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt0264233
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt0264233
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0Jessica Kempffer
IRS990ScheduleG/GamingManagerServicesProvTxt0Overall Management & Bookkeeping
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0Jessica Kempffer
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0709 First Ave
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Two Harbors
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055616
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0We are a member organization
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The voting members of the board of officers are elected by the membership and all newmembership applications are approved by the membership
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All disbursement of funds including payment of bills are voted on by the membership.The membership also approves any rule changes regarding the operation of the facilityand property
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Minutes are kept of all official meetings of the Membership and Board of Officers
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Minutes are kept of all official committee meetings
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Information for the 990 was reviewed with the board and approved for processing. Adraft copy was submitted for final approval before transmitting to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6All members can request to review the records which are located on-site. All non-members are directed to free websites such as irs.gov or GuideStar for viewing or they can make an appointment with the Administrator to view
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7All members can request to review the records which are located on-site. All non-members are directed to free websites such as irs.gov or GuideStar for viewing or they can make an appointment with the Administrator to view
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0Sole Member
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Moose International
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0361408120
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 c 8
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Fraternalism
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/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0626557
IRS990/TotalAssetsEOYAmt0558601
IRS990/TotalAssetsGrp/BOYAmt0626557
IRS990/TotalAssetsGrp/EOYAmt0558601
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01665
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0315033
IRS990/TotalFunctionalExpensesGrp/TotalAmt0315033
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0144074
IRS990/TotalLiabilitiesEOYAmt0105339
IRS990/TotalLiabilitiesGrp/BOYAmt0144074
IRS990/TotalLiabilitiesGrp/EOYAmt0105339
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0482483
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0453262
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0315033
IRS990/TotalProgramServiceRevenueAmt013542
IRS990/TotalReportableCompFromOrgAmt042000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0289862
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0291527
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0626557
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0558601
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false

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