Civic Intelligence

Naval Lodge No 353

990 • Fiscal year 2017 • EIN 91-0142790

Apr 01, 2016 to Mar 31, 2017 • Filed on Jun 15, 2017

131 East First StPort Angeles, WA 98362

(360) 457-3355

Siviq Scores

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

Liabilities / Assets

59th percentile

0.04x

Higher debt load relative to assets than 59% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

68th percentile

0.24x

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

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Net Margin

18th percentile

-14%

Higher net margin than 18% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

55th percentile

$4,800

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Asset Growth

36th percentile

-0.2%

Faster asset growth than 36% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

86th percentile

41%

Faster revenue growth than 86% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,144,340

Down $1,968 (-0.2%) from 2016

Net Assets

Down

$1,095,770

Down $10,058 (-0.9%) from 2016

Liabilities

Up

$48,570

Up $8,090 (+20%) from 2016

Revenue

Up

$198,788

Up $58,177 (+41%) from 2016

Expenses

Up

$226,913

Up $33,557 (+17%) from 2016

Net Income

Up

-$28,125

Up $24,620 (+47%) from 2016

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

2017

Assets$1,144,340
Liabilities$48,570
Net Assets$1,095,770

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

2017

Revenue$198,788
Expenses$226,913
Net Income-$28,125
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Jun 15, 2017
Return Version
2016v3.0
Gross Receipts
$341,246
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$885,076$837,194▼ $47,882
Savings and Temporary Cash Investments$196,392$221,081▲ $24,689
Cash and Non-Interest-Bearing Accounts$53,378$55,316▲ $1,938
Prepaid Expenses and Deferred Charges$3,088$15,591▲ $12,503
Inventories for Sale or Use$8,374$15,158▲ $6,784
Total Assets$1,146,308$1,144,340▼ $1,968
Liabilities
Accounts Payable and Accrued Expenses$20,076$24,409▲ $4,333
Deferred Revenue$20,404$24,161▲ $3,757
Total Liabilities$40,480$48,570▲ $8,090
Net Assets / Fund Balance
Unrestricted Net Assets$1,089,816$1,083,346▼ $6,470
Permanently Rstr Net Assets$16,012$12,424▼ $3,588
Total Net Assets Fund Balance$1,105,828$1,095,770▼ $10,058
Total Liabilities and Net Assets / Fund Balance$1,146,308$1,144,340▼ $1,968

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$798,888$880,421$1,679,309
Equipment$8,147$268,958$277,105
Land$30,159-$30,159
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sherry RiggsSecretaryPT$4,800$4,800
Robert GunnTreasurerPT$600$600

Board Members and Trustees

NameTitle
Gerard CortmanTrustee
Lonn RiggsTrustee
Tim DavisTrustee
Kevin TachellChaplain
Erick BlumeEsquire
John PearceExalted Ruler
Robert PringleInner Guard
Tait GrayLeading Knight
Don HansenLoyal Knight
Curtis JohnsonPresiding Justice
Bruce LomaxTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$55,617
Investment Income
$6,623
Other Revenue
$136,548
Change in Net Assets
$-28,125
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$174,655
Salaries, Compensation, and Employee Benefits$52,258
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$50,220
Depreciation Depletion---$47,882
Other Salaries and Wages---$34,804
Other Expenses$19,766--$19,766
Fees for Services Other---$18,321
Payroll Taxes---$12,129
Insurance---$7,606
Office Expenses---$5,720
Advertising---$5,628
Current Officers, Directors, Trustees, and Key Employees---$5,325
Fees for Services Accounting---$3,095
All Other Expenses---$2,835
Conferences and Meetings---$2,015
Information Technology---$162
Interest---$31
Total Functional Expenses$0$0$0$226,913
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$26,156
Fundraising Gross Income$22,567
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various$22,567$22,567$26,156$-3,589
Total Events$22,567$22,567$26,156$-3,589
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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 ST, Port Angeles, WA 98362

Signing Officer

Name
John Pearce
Title
Exalted Ruler
Phone
3604573355
Signed
2017-06-15
Discuss with paid preparer
Yes

Organization Details

Formed
1927
Legal Domicile
Wa
Voting Board Members
13
Independent Board Members
13
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/TotalAmt2961
IRS990/OtherExpensesGrp/TotalAmt319766
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0ATHLETIC
IRS990/OtherRevenueMiscGrp/Desc1MERCHANDISE
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt152
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt013649
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt152
IRS990/OtherRevenueTotalAmt013701
IRS990/OtherSalariesAndWagesGrp/TotalAmt034804
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt012129
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt016012
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt012424
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03088
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015591
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
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IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0ASSOCIATION FEES
IRS990/ProgramServiceRevenueGrp/Desc1MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/Desc2ADVERTISING
IRS990/ProgramServiceRevenueGrp/Desc3MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01229
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1130
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt254258
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01229
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1130
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt254258
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt01908
IRS990/PYInvestmentIncomeAmt03473
IRS990/PYOtherExpensesAmt0149903
IRS990/PYOtherRevenueAmt093170
IRS990/PYProgramServiceRevenueAmt043968
IRS990/PYRevenuesLessExpensesAmt0-52745
IRS990/PYSalariesCompEmpBnftPaidAmt041545
IRS990/PYTotalExpensesAmt0193356
IRS990/PYTotalRevenueAmt0140611
IRS990/ReconcilationRevenueExpnssAmt0-28125
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt059690
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0196392
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0221081
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0798888
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0880421
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01679309
IRS990ScheduleD/EquipmentGrp/BookValueAmt08147
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0268958
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0277105
IRS990ScheduleD/LandGrp/BookValueAmt030159
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt030159
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0837194
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt026156
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0VARIOUS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt022567
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt022567
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt022567
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt022567
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-3589
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt026156
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt026156
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/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01146308
IRS990/TotalAssetsEOYAmt01144340
IRS990/TotalAssetsGrp/BOYAmt01146308
IRS990/TotalAssetsGrp/EOYAmt01144340
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0226913
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt040480
IRS990/TotalLiabilitiesEOYAmt048570
IRS990/TotalLiabilitiesGrp/BOYAmt040480
IRS990/TotalLiabilitiesGrp/EOYAmt048570
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01105828
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01095770
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt055617
IRS990/TotalReportableCompFromOrgAmt05400
IRS990/TotalRevenueGrp/ExclusionAmt0-3589
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0202377
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0198788
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01146308
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01144340
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01089816
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01083346
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WhistleblowerPolicyInd0true
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN PEARCE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum03604573355
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NAVAL LODGE NO 353
ReturnHeader/Filer/BusinessNameControlTxt0NAVA
ReturnHeader/Filer/EIN0910142790
ReturnHeader/Filer/USAddress/AddressLine1Txt0131 EAST FIRST ST
ReturnHeader/Filer/USAddress/CityNm0Port Angeles
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098362
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId00333413CB894F509B65C617B76476CAD7137145F
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00333413CB894F509B65C617B76476CAD7137145F
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId09111502017174emia0uj
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-06-23
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.113.24.159
ReturnHeader/FilingSecurityInformation/IPDt02017-06-23
ReturnHeader/FilingSecurityInformation/IPTm016:22:45
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
Peer Organizations

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