Civic Intelligence

Rupert Elks Lodge No 2106

EIN 82-0235972 • 501(c)8 • Rupert, ID

Profile

MEMBER OF ELKS USA

PO Box 453Rupert, ID 83350

n/A

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.17x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

81st percentile

0.35x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2023

Net Margin

89th percentile

33%

Higher net margin than 89% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

95th percentile

33%

Faster asset growth than 95% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

91st percentile

61%

Faster revenue growth than 91% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$531,022

Up $75,552 (+17%) from 2024

Liabilities

Down

$49,504

Down $4,178 (-7.8%) from 2024

Net Assets

Up

$481,518

Up $79,730 (+20%) from 2024

Revenue

Down

$239,513

Down $2,555 (-1.1%) from 2024

Expenses

Down

$159,783

Down $120,522 (-43%) from 2024

Net Income

Up

$79,730

Up $117,967 (+309%) from 2024

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2020: $353,221Liabilities 2020: $65,947Net Assets 2020: $287,2742020Assets 2021: $386,919Liabilities 2021: $4,662Net Assets 2021: $382,2572021Assets 2022: $400,991Liabilities 2022: $46,938Net Assets 2022: $354,0532022Assets 2023: $532,014Liabilities 2023: $91,989Net Assets 2023: $440,0252023Assets 2024: $455,470Liabilities 2024: $53,682Net Assets 2024: $401,7882024Assets 2025: $531,022Liabilities 2025: $49,504Net Assets 2025: $481,5182025

Highlighted filing

2025

Assets$531,022
Liabilities$49,504
Net Assets$481,518

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2020: $164,440Expenses 2020: $166,281Net Income 2020: -$1,8412020Revenue 2021: $205,132Expenses 2021: $120,256Net Income 2021: $84,8762021Revenue 2022: $162,314Expenses 2022: $190,518Net Income 2022: -$28,2042022Revenue 2023: $261,614Expenses 2023: $175,642Net Income 2023: $85,9722023Revenue 2024: $242,068Expenses 2024: $280,305Net Income 2024: -$38,2372024Revenue 2025: $239,513Expenses 2025: $159,783Net Income 2025: $79,7302025

Highlighted filing

2025

Revenue$239,513
Expenses$159,783
Net Income$79,730

Filings

Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
May 22, 2023
Return Version
2022v5.0
Gross Receipts
$321,712
Mission and Program Overview

Mission

MEMBER OF ELKS USA

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$354,053$440,025▲ $85,972
Cash and Non-Interest-Bearing Accounts$168,057$201,586▲ $33,529
Savings and Temporary Cash Investments$79,509$163,124▲ $83,615
Land, Buildings, and Equipment, Net$90,077$143,360▲ $53,283
Inventories for Sale or Use$11,473$11,596▲ $123
Investments Other Securities$50,423$9,716▼ $40,707
Accounts Receivable$1,451$2,632▲ $1,181
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$400,991$532,014▲ $131,023
Other Assets Total$1$0▼ $1
Liabilities
Other Liabilities$35,155$81,996▲ $46,841
Accounts Payable and Accrued Expenses$11,783$9,993▼ $1,790
Total Liabilities$46,938$91,989▲ $45,051
Net Assets / Fund Balance
Total Net Assets Fund Balance$354,053$440,025▲ $85,972
Total Liabilities and Net Assets / Fund Balance$400,991$532,014▲ $131,023

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$102,710$450,400$553,110
Equipment$8,150$203,540$211,690
Land$32,500-$32,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brent GregersenBoard Chair
Brent GregersonTrustee Chair
Brent GregersonTrustee
Jarod WilliamsTrustee
Kent WarrTrustee
Scott TorixTrustee
Wes EvansTrustee
Tony BairdExalted Ruler
Justin H PersellLecturing Night
Cameron WeeksLeding Knight
Toby Clay MillerLoyal Knight
Eva JacksonSecretary
Kathy KontesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$76,300
Program Service Revenue
$0
Investment Income
$2,287
Other Revenue
$183,027
All Other Contributions
$23,117
Change in Net Assets
$85,972
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$136,350
Grants and Similar Amounts Paid$23,335
Salaries, Compensation, and Employee Benefits$15,957
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$25,708--$25,708
Grants to Domestic Orgs$23,335--$23,335
Insurance$12,474--$12,474
Other Salaries and Wages$8,757--$8,757
Other Expenses$7,444--$7,444
Current Officers, Directors, Trustees, and Key Employees-$7,200-$7,200
Fees for Services Accounting$5,565--$5,565
Office Expenses-$4,307-$4,307
Advertising$2,232--$2,232
Depreciation Depletion$1,945--$1,945
Interest$868--$868
Total Functional Expenses$164,135$11,507$0$175,642
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$150,648
Fundraising Direct Expenses$41,850
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinners / Golf$150,648$150,648$41,850$108,798
Total Events$150,648$150,648$41,850$108,798
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Notes Payable$47,636
Prepaid Dues$34,360
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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, Part VI, Section A, Line 1A

Trustee committee oversees the operation of the lodge reporting to governingbody.

Form 990, Part VI, Section A, Line 6

There are 6 members on the board, all elected by the membership, authority is not delegated.

Form 990, Part VI, Section A, Line 7A

All members of the governing body are elected by the members.

Form 990, Part VI, Section A, Line 7B

Membership approves all major decisions

Form 990, Part VI, Section B, Line 11B

Revenue of 990 and 990t are presented to the board for their approval each year and is available to all members upon request.

Form 990, Part VI, Section C, Line 18

Books, records and filings are available upon request.

Form 990, Part VI, Section C, Line 19

Members only under approval granted by the state.

Filing and Contact Details

Filer

Filer Name
Rupert Elks Lodge No 2106
EIN
82-0235972
Phone
2084363140
Address
PO BOX 453, RUPERT, ID 83350

Signing Officer

Name
Eva Jackson
Title
Secretary
Signed
2023-05-22
Discuss with paid preparer
Yes

Organization Details

Formed
1958
Legal Domicile
Id
Voting Board Members
6
Independent Board Members
6
Employees
16
Volunteers
450

Preparer

Firm
Arritt Robins Waters Cpas Pllc
Address
1734 OVERLAND AVE, BURLEY, ID 83318
Preparer
Jason V Waters CPA
Phone
2086789014
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

JANITORIAL: Column (A) - Total = $3472; Column (B) - Program Services = $3472; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

LODGE EXPENSE: Column (A) - Total = $920; Column (B) - Program Services = $920; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

MISCELLANEOUS: Column (A) - Total = $6406; Column (B) - Program Services = $6406; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

RENT EQUIPMENT: Column (A) - Total = $5069; Column (B) - Program Services = $5069; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

TAXES: Column (A) - Total = $3010; Column (B) - Program Services = $3010; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

UTILITIES: Column (A) - Total = $6831; Column (B) - Program Services = $6831; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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IRS990/LandBldgEquipAccumDeprecAmt0653940
IRS990/LandBldgEquipBasisNetGrp/BOYAmt090077
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0143360
IRS990/LandBldgEquipCostOrOtherBssAmt0797300
IRS990/LegalDomicileStateCd0ID
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt053183
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0MEMBER OF ELKS USA
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0354053
IRS990/NetAssetsOrFundBalancesEOYAmt0440025
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0108798
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt02459
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt02459
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0837
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0837
IRS990/NetUnrelatedBusTxblIncmAmt01459
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04307
IRS990/OfficeExpensesGrp/TotalAmt04307
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0REPAIRS
IRS990/OtherExpensesGrp/Desc1PROGRAMS
IRS990/OtherExpensesGrp/Desc2DUES
IRS990/OtherExpensesGrp/Desc3CC AND BANK FEES
IRS990/OtherExpensesGrp/ProgramServicesAmt050946
IRS990/OtherExpensesGrp/ProgramServicesAmt113595
IRS990/OtherExpensesGrp/ProgramServicesAmt211266
IRS990/OtherExpensesGrp/ProgramServicesAmt37444
IRS990/OtherExpensesGrp/TotalAmt050946
IRS990/OtherExpensesGrp/TotalAmt113595
IRS990/OtherExpensesGrp/TotalAmt211266
IRS990/OtherExpensesGrp/TotalAmt37444
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt035155
IRS990/OtherLiabilitiesGrp/EOYAmt081996
IRS990/OtherRevenueMiscGrp/Desc0BAR & DINING ROOM
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt046729
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt124204
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt046729
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt124204
IRS990/OtherRevenueTotalAmt070933
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt08757
IRS990/OtherSalariesAndWagesGrp/TotalAmt08757
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt053206
IRS990/PYGrantsAndSimilarPaidAmt010863
IRS990/PYInvestmentIncomeAmt02836
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0165040
IRS990/PYOtherRevenueAmt0106272
IRS990/PYRevenuesLessExpensesAmt0-28204
IRS990/PYSalariesCompEmpBnftPaidAmt014615
IRS990/PYTotalExpensesAmt0190518
IRS990/PYTotalRevenueAmt0162314
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt085972
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0837
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0354053
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0440025
IRS990/SavingsAndTempCashInvstGrp/BOYAmt079509
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0163124
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0102710
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0450400
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0553110
IRS990ScheduleD/EquipmentGrp/BookValueAmt08150
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0203540
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0211690
IRS990ScheduleD/LandGrp/BookValueAmt032500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt032500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt047636
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt134360
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PREPAID DUES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0143360
IRS990ScheduleD/TotalLiabilityAmt081996
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt041850
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DINNERS / GOLF
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0150648
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0150648
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0150648
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0150648
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0108798
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt041850
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt041850
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TRUSTEE COMMITTEE OVERSEES THE OPERATION OF THE LODGE REPORTING TO GOVERNINGBODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE 6 MEMBERS ON THE BOARD, ALL ELECTED BY THE MEMBERSHIP, AUTHORITY IS NOT DELEGATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS OF THE GOVERNING BODY ARE ELECTED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERSHIP APPROVES ALL MAJOR DECISIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REVENUE OF 990 AND 990T ARE PRESENTED TO THE BOARD FOR THEIR APPROVAL EACH YEAR AND IS AVAILABLE TO ALL MEMBERS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOKS, RECORDS AND FILINGS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MEMBERS ONLY UNDER APPROVAL GRANTED BY THE STATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7JANITORIAL: Column (A) - Total = $3472; Column (B) - Program Services = $3472; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8LODGE EXPENSE: Column (A) - Total = $920; Column (B) - Program Services = $920; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9MISCELLANEOUS: Column (A) - Total = $6406; Column (B) - Program Services = $6406; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10RENT EQUIPMENT: Column (A) - Total = $5069; Column (B) - Program Services = $5069; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11TAXES: Column (A) - Total = $3010; Column (B) - Program Services = $3010; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12UTILITIES: Column (A) - Total = $6831; Column (B) - Program Services = $6831; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e

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