Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Benevolent & Protective Order of The
EIN 93-0122387 • 501(c)8 • Coos Bay, OR
Profile
FRATERNAL ORGANIZATION
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.04x
Liabilities / Revenue
83rd percentile
Higher debt load relative to revenue than 83% of similar nonprofits.
Net Margin
5th percentile
Higher net margin than 5% of similar nonprofits.
Top Officer Pay
90th percentile
Higher top officer pay than 90% of similar nonprofits.
Top officer pay equals 9.7% of source-year revenue.
Asset Growth
18th percentile
Faster asset growth than 18% of similar nonprofits.
Revenue Growth
12th percentile
Faster revenue growth than 12% of similar nonprofits.
Balance Sheet
Assets
Down$213,090
Down $36,796 (-15%) from 2024
Liabilities
Down$7,972
Down $4,666 (-37%) from 2024
Net Assets
Down$205,118
Down $32,130 (-14%) from 2024
Revenue
Down$32,755
Down $18,077 (-36%) from 2024
Expenses
Down$63,679
Down $17,830 (-22%) from 2024
Net Income
Down-$30,924
Down $247 (-0.8%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $213,090
- Liabilities
- $7,972
- Net assets
- $205,118
- Revenue
- $32,755
- Expenses
- $63,679
- Net income
- -$30,924
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Apr 1, 2024 to Mar 31, 2025
- Signed
- Jul 31, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $41,868
Mission and Program Overview
Mission
FRATERNAL ORGANIZATION
Program Services
| Description | Grants | Expenses |
|---|---|---|
| SCHOLARSHIPS, CHRISTMAS CHARITIES, YOUTH ACTIVITIES | - | $3,914 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| HEIDI DICKIE | Prior Secretary | - | $3,167 | - | $3,167 |
| ROBERT ATON SR | Lecturing/Sec | - | $633 | - | $633 |
| CHARLES KOLKHORST | Exalted Ruler | - | $0 | - | - |
| RALPH RHEA | Loyal Knight | - | $0 | - | - |
| KEVIN OWENS | Treasurer | - | $0 | - | - |
| DICK GIORGIS | Trustee | - | $0 | - | - |
| RUSS CLARK | Trustee | - | $0 | - | - |
| DR JAMES CHESLOCK | Esquire | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Benevolent & Protective Order of the
- EIN
- 93-0122387
- Phone
- 5412668300
- Address
- 265 CENTRAL AVENUE, COOS BAY, OR 97420
Signing Officer
- Name
- Kevin Owens
- Title
- Treasurer
- Signed
- 2025-07-31
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Stephanie Stroud CPA LLC
- Address
- 750 Central Ave Suite 102, Coos Bay, OR 97420
- Preparer
- Stephanie Stroud CPA
- Phone
- 5412691358
Supplemental Narrative
Additional Explanations
Other Revenue.1
“MISCELLANEOUS $1187”
Other Expenses.1002
“Office Expenses $3119”
Other Expenses.1007
“Conferences, Conventions, and Meetings $5244”
Other Expenses.1009
“Depreciation $6565”
Other Expenses.1012
“Insurance $6790”
Other Expenses.1
“PER CAPITA TAX $5381”
Other Expenses.2
“ACTIVITIES EXPENSE $4201”
Other Expenses.3
“KITCHEN SUPPLIES $2894”
Other Expenses.4
“Miscellaneous expense $2121”
Other Expenses.5
“Donations disbursed $1425”
Other Expenses.6
“BANK CHARGES $1182”
Other Expenses.7
“LICENSES $650”
Other Expenses.9
“DUES $170”
Other Assets.1002
“Furniture and Fixtures - Beginning $268 Furniture and Fixtures - Ending $194”
Other Assets.1003
“Machinery and Equipment - Beginning $818 Machinery and Equipment - Ending $636”
Other Assets.1010
“Inventories - Beginning $2336 Inventories - Ending $997”
Other Assets.1011
“Prepaid Expenses and Deferred Charges - Beginning $1727 Prepaid Expenses and Deferred Charges - Ending $1008”
Total Liabilities.1
“ACCRUED PAYROLL TAXES - Beginning $745 ACCRUED PAYROLL TAXES - Ending $6”
Total Liabilities.2
“UNEARNED DUES - Beginning $11893 UNEARNED DUES - Ending $7966”
Raw XML Appendix173 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | COOS BAY ELKS 1160 |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5412902060 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 265 CENTRAL AVENUE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | COOS BAY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97420 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 92210 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 64037 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 5742 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 9113 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -30924 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 5627 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 249886 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 213090 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 7385 |
| IRS990EZ/GrossReceiptsAmt | 0 | 41868 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 16498 |
| IRS990EZ/GroupExemptionNum | 0 | 1156 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2992 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 152527 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 146218 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 15449 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 237248 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 205118 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 237248 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 205118 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 11113 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 633 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 3167 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CHARLES KOLKHORST |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | RALPH RHEA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ROBERT ATON SR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | KEVIN OWENS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | DICK GIORGIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | RUSS CLARK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | DR JAMES CHESLOCK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | HEIDI DICKIE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | EXALTED RULER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | LOYAL KNIGHT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | LECTURING/SEC |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | ESQUIRE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | PRIOR SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 5149 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 2835 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -1206 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 39742 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 1187 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | FRATERNAL ORGANIZATION |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 628 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SCHOLARSHIPS, CHRISTMAS CHARITIES, YOUTH ACTIVITIES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 3914 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 6569 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 12638 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 7972 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 63679 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 3914 |
| IRS990EZ/TotalRevenueAmt | 0 | 32755 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MISCELLANEOUS $1187 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Office Expenses $3119 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Conferences, Conventions, and Meetings $5244 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Depreciation $6565 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Insurance $6790 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PER CAPITA TAX $5381 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ACTIVITIES EXPENSE $4201 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | KITCHEN SUPPLIES $2894 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | MISCELLANEOUS EXPENSE $2121 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | DONATIONS DISBURSED $1425 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | BANK CHARGES $1182 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | LICENSES $650 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | DUES $170 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Furniture and Fixtures - Beginning $268 Furniture and Fixtures - Ending $194 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Machinery and Equipment - Beginning $818 Machinery and Equipment - Ending $636 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Inventories - Beginning $2336 Inventories - Ending $997 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | Prepaid Expenses and Deferred Charges - Beginning $1727 Prepaid Expenses and Deferred Charges - Ending $1008 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | ACCRUED PAYROLL TAXES - Beginning $745 ACCRUED PAYROLL TAXES - Ending $6 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 18 | UNEARNED DUES - Beginning $11893 UNEARNED DUES - Ending $7966 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Revenue.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1007 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Expenses.9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Assets.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Other Assets.1010 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Other Assets.1011 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 18 | Total Liabilities.2 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KEVIN OWENS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-31 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BENEVOLENT & PROTECTIVE ORDER OF THE |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ELKS OF THE USA 1160 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BENE |
| ReturnHeader/Filer/EIN | 0 | 930122387 |
| ReturnHeader/Filer/PhoneNum | 0 | 5412668300 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 265 CENTRAL AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | COOS BAY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97420 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 844778324 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Stephanie Stroud CPA LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 750 Central Ave Suite 102 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Coos Bay |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 97420 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5412691358 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Stephanie Stroud CPA |
| ReturnHeader/ReturnTs | 0 | 2025-07-31T09:51:02-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-04-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-03-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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