Civic Intelligence

Naval Lodge No 353

990 • Fiscal year 2015 • EIN 91-0142790

Apr 01, 2014 to Mar 31, 2015 • Filed on Jun 30, 2015

131 East First StreetPort Angeles, WA 98362

(360) 457-3355

Siviq Scores

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

Liabilities / Assets

55th percentile

0.03x

Higher debt load relative to assets than 55% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

68th percentile

0.29x

Higher debt load relative to revenue than 68% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2015

Net Margin

7th percentile

-45%

Higher net margin than 7% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

42nd percentile

$0

Higher top officer pay than 42% of similar nonprofits.

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

2015 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2015

Asset Growth

19th percentile

-4.0%

Faster asset growth than 19% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

14th percentile

-21%

Faster revenue growth than 14% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$1,205,684

Down $50,733 (-4.0%) from 2014

Net Assets

Down

$1,165,913

Down $54,807 (-4.5%) from 2014

Liabilities

Up

$39,771

Up $4,074 (+11%) from 2014

Revenue

Down

$135,734

Down $35,369 (-21%) from 2014

Expenses

Down

$196,663

Down $32,506 (-14%) from 2014

Net Income

Down

-$60,929

Down $2,863 (-4.9%) from 2014

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,367,250Liabilities 2012: $18,327Net Assets 2012: $1,348,9232012Assets 2013: $1,288,840Liabilities 2013: $32,621Net Assets 2013: $1,256,2192013Assets 2014: $1,256,417Liabilities 2014: $35,697Net Assets 2014: $1,220,7202014Assets 2015: $1,205,684Liabilities 2015: $39,771Net Assets 2015: $1,165,9132015Assets 2016: $1,146,308Liabilities 2016: $40,480Net Assets 2016: $1,105,8282016Assets 2017: $1,144,340Liabilities 2017: $48,570Net Assets 2017: $1,095,7702017Assets 2018: $1,151,452Liabilities 2018: $87,888Net Assets 2018: $1,063,5642018Assets 2019: $1,078,791Liabilities 2019: $75,142Net Assets 2019: $1,003,6492019Assets 2020: $1,020,594Liabilities 2020: $67,172Net Assets 2020: $953,4222020Assets 2021: $1,064,519Liabilities 2021: $57,306Net Assets 2021: $1,007,2132021Assets 2022: $1,029,946Liabilities 2022: $44,048Net Assets 2022: $985,8982022Assets 2023: $1,010,391Liabilities 2023: $69,480Net Assets 2023: $940,9112023Assets 2024: $1,051,006Liabilities 2024: $47,856Net Assets 2024: $1,003,1502024Assets 2025: $1,611,665Liabilities 2025: $550,846Net Assets 2025: $1,060,8192025

Highlighted filing

2015

Assets$1,205,684
Liabilities$39,771
Net Assets$1,165,913

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $240,5552012Revenue 2013: $196,570Expenses 2013: $259,526Net Income 2013: -$62,9562013Revenue 2014: $171,103Expenses 2014: $229,169Net Income 2014: -$58,0662014Revenue 2015: $135,734Expenses 2015: $196,663Net Income 2015: -$60,9292015Revenue 2016: $140,611Expenses 2016: $193,356Net Income 2016: -$52,7452016Revenue 2017: $198,788Expenses 2017: $226,913Net Income 2017: -$28,1252017Revenue 2018: $199,453Expenses 2018: $248,342Net Income 2018: -$48,8892018Revenue 2019: $155,688Expenses 2019: $231,349Net Income 2019: -$75,6612019Revenue 2020: $174,757Expenses 2020: $206,581Net Income 2020: -$31,8242020Revenue 2021: $127,085Expenses 2021: $144,261Net Income 2021: -$17,1762021Revenue 2022: $210,813Expenses 2022: $238,501Net Income 2022: -$27,6882022Revenue 2023: $210,116Expenses 2023: $241,146Net Income 2023: -$31,0302023Revenue 2024: $397,453Expenses 2024: $367,251Net Income 2024: $30,2022024Revenue 2025: $419,892Expenses 2025: $362,223Net Income 2025: $57,6692025

Highlighted filing

2015

Revenue$135,734
Expenses$196,663
Net Income-$60,929
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Jun 30, 2015
Return Version
2014v5.0
Gross Receipts
$238,997
Mission and Program Overview

Mission

The elks lodge is committed to the assistance of numerous civic charities both local and national. Additionally, the local lodge encourages civic-minded townspeople to become involved within the port angeles community.

This elks lodge is committed to the assistance of numerous civic charities both local and national. Additionally, the local lodge encourages civic-minded townspeople to become involved within the port angeles community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$989,771$936,937▼ $52,834
Savings and Temporary Cash Investments$207,477$213,835▲ $6,358
Cash and Non-Interest-Bearing Accounts$44,300$40,990▼ $3,310
Inventories for Sale or Use$10,601$10,154▼ $447
Prepaid Expenses and Deferred Charges$4,268$3,768▼ $500
Total Assets$1,256,417$1,205,684▼ $50,733
Liabilities
Deferred Revenue$15,331$23,407▲ $8,076
Accounts Payable and Accrued Expenses$20,365$16,364▼ $4,001
Other Liabilities$1--
Total Liabilities$35,697$39,771▲ $4,074
Net Assets / Fund Balance
Unrestricted Net Assets$1,206,675$1,150,253▼ $56,422
Permanently Rstr Net Assets$14,045$15,660▲ $1,615
Total Net Assets Fund Balance$1,220,720$1,165,913▼ $54,807
Total Liabilities and Net Assets / Fund Balance$1,256,417$1,205,684▼ $50,733

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$889,348$789,961$1,679,309
Equipment$17,430$259,675$277,105
Land$30,159-$30,159
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lon RiggsTrustee
Marie BryantTrustee
Tim DavisTrustee
Kevin TachellChaplain
Chris HoareEsquire
Erik BlumeInner Guard
John PearceLeading Knight
Don HansenLecturing Knight
Tait GrayLoyal Knight
Curtis JohnsonPresiding Justice
Sherry RiggsSecretary
Bruce LomaxTiler
Robert GunnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$43,689
Investment Income
$8,723
Other Revenue
$83,322
Change in Net Assets
$-60,929
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$136,953
Salaries, Compensation, and Employee Benefits$56,729
Grants and Similar Amounts Paid$2,981
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$52,834
Other Salaries and Wages---$45,865
Occupancy---$33,238
Payments to Affiliates---$13,056
Insurance---$8,320
Payroll Taxes---$5,714
Current Officers, Directors, Trustees, and Key Employees---$5,150
Conferences and Meetings---$4,934
Office Expenses---$4,719
Advertising---$3,763
Grants to Domestic Individuals---$2,981
Fees for Services Accounting---$2,810
Information Technology---$2,148
Other Expenses$878--$878
Interest---$242
Total Functional Expenses$0$0$0$196,663
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$129,529
Fundraising Direct Expenses$102,524
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Foodbeverag$118,133$118,133$47,856$70,277
Athlet Dues$11,396$11,396$3,131$8,265
Total Events$129,529$129,529$102,524$27,005
Political and Lobbying Activity
Political campaign activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Form 990 is reviewed by the audit committee for approval

Governing documents etc available to public Part VI line 19

A copy of the return is available for review during normal busibness hours at the lodge.

Filing and Contact Details

Filer

Filer Name
Naval Lodge No 353
EIN
91-0142790
Address
131 EAST FIRST STREET, Port Angeles, WA 98362

Signing Officer

Name
Kurt Taylor
Title
Exalted Ruler
Phone
3604573355
Signed
2015-06-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kurt Taylor
Formed
1927
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
11
Employees
12

Preparer

Firm
McClain Crouse and Co PS
Address
227 West Eighth, Port Angeles, WA 98362
Preparer
Charles McClain
Phone
3604573303
Supplemental Narrative

Additional Explanations

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

Increase in restricted funds

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IRS990/OtherExpensesGrp/TotalAmt3878
IRS990/OtherLiabilitiesGrp/BOYAmt01
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MERCHANDISE
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt052
IRS990/OtherRevenueTotalAmt052
IRS990/OtherSalariesAndWagesGrp/TotalAmt045865
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt013056
IRS990/PayrollTaxesGrp/TotalAmt05714
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt014045
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt015660
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04268
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03768
IRS990/PrincipalOfficerNm0KURT TAYLOR
IRS990/PriorPeriodAdjustmentsAmt04508
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
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IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0ASSOCIATION FEES
IRS990/ProgramServiceRevenueGrp/Desc1MISCELLANEOUSMISCELLANE
IRS990/ProgramServiceRevenueGrp/Desc2ADVERTISING
IRS990/ProgramServiceRevenueGrp/Desc3MEMBERSHIP DUES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1304
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2700
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt340355
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02330
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1304
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt340355
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt02147
IRS990/PYInvestmentIncomeAmt07591
IRS990/PYOtherExpensesAmt0148644
IRS990/PYOtherRevenueAmt0117456
IRS990/PYProgramServiceRevenueAmt046056
IRS990/PYRevenuesLessExpensesAmt0-58066
IRS990/PYSalariesCompEmpBnftPaidAmt078378
IRS990/PYTotalExpensesAmt0229169
IRS990/PYTotalRevenueAmt0171103
IRS990/ReconcilationRevenueExpnssAmt0-60929
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt073
IRS990/RentalIncomeOrLossGrp/RealAmt056192
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0207477
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0213835
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0889348
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0789961
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01679309
IRS990ScheduleD/EquipmentGrp/BookValueAmt017430
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0259675
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0277105
IRS990ScheduleD/LandGrp/BookValueAmt030159
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt030159
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ROUNDING
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0936937
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0102524
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt02050
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt02050
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ATHLET DUES
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FOODBEVERAG
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt049487
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt049487
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt011396
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0118133
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0129529
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt011396
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0118133
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0129529
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt027005
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt050987
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03131
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt047856
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE FOR APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE RETURN IS AVAILABLE FOR REVIEW DURING NORMAL BUSIBNESS HOURS AT THE LODGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INCREASE IN RESTRICTED FUNDS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01256417
IRS990/TotalAssetsEOYAmt01205684
IRS990/TotalAssetsGrp/BOYAmt01256417
IRS990/TotalAssetsGrp/EOYAmt01205684
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0196663
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035697
IRS990/TotalLiabilitiesEOYAmt039771
IRS990/TotalLiabilitiesGrp/BOYAmt035697
IRS990/TotalLiabilitiesGrp/EOYAmt039771
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01220720
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01165913
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt043689
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt027005
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0108729
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0135734
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01256417
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01205684
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01206675
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01150253
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KURT TAYLOR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum03604573355
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Naval Lodge No 353
ReturnHeader/Filer/BusinessNameControlTxt0NAVA
ReturnHeader/Filer/EIN0910142790
ReturnHeader/Filer/USAddress/AddressLine1Txt0131 EAST FIRST STREET
ReturnHeader/Filer/USAddress/CityNm0Port Angeles
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098362
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911117548
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0McClain Crouse and Co PS

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.$1.61$0.55$1.06$0.42$0.36$0.06
2024Detailed filing. Detailed filing data is available for this year.$1.05$0.05$1.00$0.40$0.37$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.01$0.07$0.94$0.21$0.24$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.03$0.04$0.99$0.21$0.24$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.06$0.06$1.01$0.13$0.14$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.02$0.07$0.95$0.17$0.21$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.08$0.08$1.00$0.16$0.23$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.15$0.09$1.06$0.20$0.25$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.14$0.05$1.10$0.20$0.23$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.15$0.04$1.11$0.14$0.19$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.21$0.04$1.17$0.14$0.20$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.26$0.04$1.22$0.17$0.23$0.06
2013Summary only. Only limited summary data is available for this year.$1.29$0.03$1.26$0.20$0.26$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.02$1.35$0.24