Civic Intelligence

Heppner Elks Lodge Bpoe 358

990 • Fiscal year 2017 • EIN 93-0122388

Apr 01, 2016 to Mar 31, 2017 • Filed on Jul 21, 2017

PO Box 494Heppner, OR 97836

(541) 676-9181

Siviq Scores

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

Liabilities / Assets

49th percentile

0.02x

Higher debt load relative to assets than 49% of similar nonprofits.

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

Liabilities / Revenue

57th percentile

0.14x

Higher debt load relative to revenue than 57% of similar nonprofits.

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

Net Margin

49th percentile

2.9%

Higher net margin than 49% of similar nonprofits.

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

Top Officer Pay

51st percentile

$4,000

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

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

Asset Growth

49th percentile

1.4%

Faster asset growth than 49% of similar nonprofits.

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

Revenue Growth

39th percentile

-0.9%

Faster revenue growth than 39% of similar nonprofits.

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

Assets

Up

$1,042,225

Up $14,359 (+1.4%) from 2016

Net Assets

Up

$1,021,600

Up $4,136 (+0.4%) from 2016

Liabilities

Up

$20,625

Up $10,223 (+98%) from 2016

Revenue

Down

$144,945

Down $1,350 (-0.9%) from 2016

Expenses

Up

$140,809

Up $5,411 (+4.0%) from 2016

Net Income

Down

$4,136

Down $6,761 (-62%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $988,372Liabilities 2012: $33,937Net Assets 2012: $954,4352012Assets 2013: $1,003,334Liabilities 2013: $32,184Net Assets 2013: $971,1502013Assets 2014: $1,016,384Liabilities 2014: $32,386Net Assets 2014: $983,9982014Assets 2015: $1,037,750Liabilities 2015: $31,183Net Assets 2015: $1,006,5672015Assets 2016: $1,027,866Liabilities 2016: $10,402Net Assets 2016: $1,017,4642016Assets 2017: $1,042,225Liabilities 2017: $20,625Net Assets 2017: $1,021,6002017Assets 2018: $1,065,465Liabilities 2018: $34,561Net Assets 2018: $1,030,9042018Assets 2019: $1,067,323Liabilities 2019: $26,251Net Assets 2019: $1,041,0722019Assets 2020: $1,037,382Liabilities 2020: $32,497Net Assets 2020: $1,004,8852020Assets 2021: $1,053,382Liabilities 2021: $37,456Net Assets 2021: $1,015,9262021Assets 2022: $1,071,816Liabilities 2022: $58,491Net Assets 2022: $1,013,3252022Assets 2023: $1,096,027Liabilities 2023: $70,186Net Assets 2023: $1,025,8412023Assets 2024: $1,182,532Liabilities 2024: $76,276Net Assets 2024: $1,106,2562024Assets 2025: $1,237,146Liabilities 2025: $77,061Net Assets 2025: $1,160,0852025

Highlighted filing

2017

Assets$1,042,225
Liabilities$20,625
Net Assets$1,021,600

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $147,107Expenses 2012: $129,570Net Income 2012: $17,5372012Expenses 2013: $135,8492013Revenue 2014: $151,887Expenses 2014: $139,039Net Income 2014: $12,8482014Revenue 2015: $142,903Expenses 2015: $120,334Net Income 2015: $22,5692015Revenue 2016: $146,295Expenses 2016: $135,398Net Income 2016: $10,8972016Revenue 2017: $144,945Expenses 2017: $140,809Net Income 2017: $4,1362017Revenue 2018: $163,028Expenses 2018: $153,725Net Income 2018: $9,3032018Revenue 2019: $159,581Expenses 2019: $149,413Net Income 2019: $10,1682019Revenue 2020: $108,176Expenses 2020: $144,363Net Income 2020: -$36,1872020Revenue 2021: $112,705Expenses 2021: $101,664Net Income 2021: $11,0412021Revenue 2022: $151,088Expenses 2022: $153,689Net Income 2022: -$2,6012022Revenue 2023: $180,342Expenses 2023: $167,826Net Income 2023: $12,5162023Revenue 2024: $223,076Expenses 2024: $142,661Net Income 2024: $80,4152024Revenue 2025: $210,118Expenses 2025: $156,289Net Income 2025: $53,8292025

Highlighted filing

2017

Revenue$144,945
Expenses$140,809
Net Income$4,136
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Jul 21, 2017
Return Version
2016v3.0
Gross Receipts
$182,854
Mission and Program Overview

Mission

Fraternal Beneficiary Society

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,017,464$1,021,600▲ $4,136
Investments in Publicly Traded Securities$716,742$724,126▲ $7,384
Investments Other Securities$124,564$124,564→ $0
Savings and Temporary Cash Investments$99,956$116,331▲ $16,375
Land, Buildings, and Equipment, Net$72,657$65,939▼ $6,718
Cash and Non-Interest-Bearing Accounts$9,830$7,488▼ $2,342
Inventories for Sale or Use$3,083$2,855▼ $228
Accounts Receivable-$0-
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-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,027,866$1,042,225▲ $14,359
Other Assets Total$1,034$922▼ $112
Liabilities
Deferred Revenue$9,114$19,888▲ $10,774
Other Liabilities$648$737▲ $89
Accounts Payable and Accrued Expenses$640--
Total Liabilities$10,402$20,625▲ $10,223
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,017,464$1,021,600▲ $4,136
Total Liabilities and Net Assets / Fund Balance$1,027,866$1,042,225▲ $14,359

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$57,241$181,968$239,209
Other Land Buildings$4,218$125,121$129,339
Land$10,000-$10,000
Equipment$2,019$1,181$3,200
Leasehold Improvements$-7,539$7,539-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$923,923$4,263▲ $32,882-$945,526
2015$908,111$1,888▲ $30,973-$923,923
2014$888,611$2,592▲ $31,818-$908,111
2013$861,418$14,907▲ $33,086$20,785$888,611
2012$869,820$12,439▲ $27,679$29,829$861,418
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kelsie WordenSecretaryPT$4,000$4,000
Joe KennyTreasurer-$599$599

Board Members and Trustees

NameTitle
Mike DohertyTrustee Chair
Bill SchlaichTrustee
Cody HighTrustee
Kelly FoxTrustee
Corey SweeneyChaplain
Shawn CowettEsquire
Seth MosesExalted Ruler
Judith HallInner Guard
Justin HoeftLeading Knight
Rick WordenLect. Knight
Coby PattersonLoyal Knight
David GunnTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$12,786
Program Service Revenue
$41,701
Investment Income
$32,899
Other Revenue
$57,559
All Other Contributions
$12,786
Change in Net Assets
$4,136
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$86,216
Salaries, Compensation, and Employee Benefits$31,274
Grants and Similar Amounts Paid$23,319
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$23,319--$23,319
Other Salaries and Wages$23,081--$23,081
Occupancy$16,169--$16,169
All Other Expenses$9,265--$9,265
Insurance$7,411--$7,411
Depreciation Depletion$6,718--$6,718
Conferences and Meetings$6,345--$6,345
Other Expenses$4,706--$4,706
Current Officers, Directors, Trustees, and Key Employees$4,599--$4,599
Payroll Taxes$3,594--$3,594
Fees for Services Accounting$2,225--$2,225
Advertising$897--$897
Total Functional Expenses$140,809$0$0$140,809
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying 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
Payroll Liabilities$737
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 will be reviewed and signed by the secretary after approval by the board.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Copy will be provided upon request

Filing and Contact Details

Filer

Filer Name
Heppner Elks Lodge Bpoe 358
EIN
93-0122388
Phone
5416769181
Address
PO BOX 494, HEPPNER, OR 97836

Signing Officer

Name
Kelsie Worden
Title
Secretary
Signed
2017-07-21
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Or
Voting Board Members
14
Independent Board Members
0
Employees
9

Preparer

Firm
Lewis Poe Moeller Gunderson & Roberts LLC
Address
1121 Adams Avenue, La Grande, OR 97850
Preparer
Brent M Gunderson CPA
Phone
5419634191
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IRS990/InsuranceGrp/ProgramServicesAmt07411
IRS990/InsuranceGrp/TotalAmt07411
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt03083
IRS990/InventoriesForSaleOrUseGrp/EOYAmt02855
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt032899
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt032899
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0124564
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0124564
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0716742
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0724126
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0315809
IRS990/LandBldgEquipBasisNetGrp/BOYAmt072657
IRS990/LandBldgEquipBasisNetGrp/EOYAmt065939
IRS990/LandBldgEquipCostOrOtherBssAmt0381748
IRS990/LegalDomicileStateCd0OR
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Fraternal Beneficiary Society
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01017464
IRS990/NetAssetsOrFundBalancesEOYAmt01021600
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt033161
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt033161
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoncashContributionsAmt01500
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt016169
IRS990/OccupancyGrp/TotalAmt016169
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt01034
IRS990/OtherAssetsTotalGrp/EOYAmt0922
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0LOTTERY EXPENSE
IRS990/OtherExpensesGrp/Desc1PER CAPITA - GRAND LODGE
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt018681
IRS990/OtherExpensesGrp/ProgramServicesAmt17859
IRS990/OtherExpensesGrp/ProgramServicesAmt25940
IRS990/OtherExpensesGrp/ProgramServicesAmt34706
IRS990/OtherExpensesGrp/TotalAmt018681
IRS990/OtherExpensesGrp/TotalAmt17859
IRS990/OtherExpensesGrp/TotalAmt25940
IRS990/OtherExpensesGrp/TotalAmt34706
IRS990/OtherLiabilitiesGrp/BOYAmt0648
IRS990/OtherLiabilitiesGrp/EOYAmt0737
IRS990/OtherRevenueMiscGrp/Desc0Lottery Income
IRS990/OtherRevenueMiscGrp/Desc1Misc Income
IRS990/OtherRevenueMiscGrp/ExclusionAmt021822
IRS990/OtherRevenueMiscGrp/ExclusionAmt12576
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt021822
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12576
IRS990/OtherRevenueTotalAmt024398
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt023081
IRS990/OtherSalariesAndWagesGrp/TotalAmt023081
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt03594
IRS990/PayrollTaxesGrp/TotalAmt03594
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt041701
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt041701
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010610
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt027797
IRS990/PYInvestmentIncomeAmt030989
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt076525
IRS990/PYOtherRevenueAmt061016
IRS990/PYProgramServiceRevenueAmt043680
IRS990/PYRevenuesLessExpensesAmt010897
IRS990/PYSalariesCompEmpBnftPaidAmt031076
IRS990/PYTotalExpensesAmt0135398
IRS990/PYTotalRevenueAmt0146295
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt04136
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0144945
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01017464
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01021600
IRS990/SavingsAndTempCashInvstGrp/BOYAmt099956
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0116331
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt057241
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0181968
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0239209
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0142
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0923923
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt04263
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0945526
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt015400
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt032882
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt059
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0908111
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt01888
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0923923
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt016990
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt030973
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt035
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0888611
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt02592
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0908111
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt014875
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt031818
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt015
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0861418
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt014907
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0888611
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt033086
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt020785
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0891
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0869820

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.24$0.08$1.16$0.21$0.16$0.05
2024Detailed filing. Detailed filing data is available for this year.$1.18$0.08$1.11$0.22$0.14$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.10$0.07$1.03$0.18$0.17$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.07$0.06$1.01$0.15$0.15$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.05$0.04$1.02$0.11$0.10$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.04$0.03$1.00$0.11$0.14$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.07$0.03$1.04$0.16$0.15$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.07$0.03$1.03$0.16$0.15$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.04$0.02$1.02$0.14$0.14$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.03$0.01$1.02$0.15$0.14$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.04$0.03$1.01$0.14$0.12$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.02$0.03$0.98$0.15$0.14$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.03$0.97$0.14
2012Summary only. Only limited summary data is available for this year.$0.99$0.03$0.95$0.15$0.13$0.02