Civic Intelligence

Benevolent & Protective Order of Elks of USA Corvallis Lodge 1413

990 • Fiscal year 2019 • EIN 93-0169158

Apr 01, 2018 to Mar 31, 2019 • Filed on Jun 24, 2019

1400 NW Ninth StCorvallis, OR 97330

(541) 758-0222

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2019

Net Margin

16th percentile

-18%

Higher net margin than 16% of similar nonprofits.

2019 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

43rd percentile

$0

Higher top officer pay than 43% of similar nonprofits.

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

2019 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2019

Asset Growth

21st percentile

-2.7%

Faster asset growth than 21% of similar nonprofits.

2019 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

17th percentile

-17%

Faster revenue growth than 17% of similar nonprofits.

2019 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,528,594

Down $42,980 (-2.7%) from 2018

Net Assets

Down

$1,528,594

Down $42,980 (-2.7%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$256,075

Down $53,291 (-17%) from 2018

Expenses

Down

$301,236

Down $4,640 (-1.5%) from 2018

Net Income

Down

-$45,161

Down $48,651 (-1394%) from 2018

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 2010: $1,857,759Liabilities 2010: $6,839Net Assets 2010: $1,850,9202010Assets 2011: $1,585,890Liabilities 2011: $27,582Net Assets 2011: $1,558,3082011Assets 2012: $1,636,809Liabilities 2012: $121,159Net Assets 2012: $1,515,6502012Assets 2013: $1,579,529Liabilities 2013: $26,137Net Assets 2013: $1,553,3922013Assets 2014: $1,609,418Liabilities 2014: $36,013Net Assets 2014: $1,573,4052014Assets 2015: $1,631,382Liabilities 2015: $14,759Net Assets 2015: $1,616,6232015Assets 2016: $1,597,964Liabilities 2016: $7,981Net Assets 2016: $1,589,9832016Assets 2017: $1,584,253Liabilities 2017: $52,813Net Assets 2017: $1,531,4402017Assets 2018: $1,571,574Liabilities 2018: $0Net Assets 2018: $1,571,5742018Assets 2019: $1,528,594Liabilities 2019: $0Net Assets 2019: $1,528,5942019Assets 2020: $1,509,121Liabilities 2020: $1,533Net Assets 2020: $1,507,5882020Assets 2021: $1,588,516Liabilities 2021: $20,382Net Assets 2021: $1,568,1342021Assets 2022: $1,622,417Liabilities 2022: $54,076Net Assets 2022: $1,568,3412022Assets 2023: $1,430,509Liabilities 2023: $46,151Net Assets 2023: $1,384,3582023Assets 2024: $1,427,317Liabilities 2024: $49,580Net Assets 2024: $1,377,7372024Assets 2025: $1,329,757Liabilities 2025: $46,662Net Assets 2025: $1,283,0952025

Highlighted filing

2019

Assets$1,528,594
Liabilities$0
Net Assets$1,528,594

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $219,8252010Expenses 2011: $203,1122011Expenses 2012: $195,2482012Revenue 2013: $215,905Expenses 2013: $210,258Net Income 2013: $5,6472013Revenue 2014: $322,304Expenses 2014: $231,080Net Income 2014: $91,2242014Revenue 2015: $300,877Expenses 2015: $292,273Net Income 2015: $8,6042015Revenue 2016: $278,503Expenses 2016: $302,501Net Income 2016: -$23,9982016Revenue 2017: $315,412Expenses 2017: $328,158Net Income 2017: -$12,7462017Revenue 2018: $309,366Expenses 2018: $305,876Net Income 2018: $3,4902018Revenue 2019: $256,075Expenses 2019: $301,236Net Income 2019: -$45,1612019Revenue 2020: $229,808Expenses 2020: $226,961Net Income 2020: $2,8472020Revenue 2021: $259,830Expenses 2021: $199,284Net Income 2021: $60,5462021Revenue 2022: $211,652Expenses 2022: $240,194Net Income 2022: -$28,5422022Revenue 2023: $269,725Expenses 2023: $301,025Net Income 2023: -$31,3002023Revenue 2024: $271,904Expenses 2024: $317,927Net Income 2024: -$46,0232024Revenue 2025: $227,792Expenses 2025: $288,147Net Income 2025: -$60,3552025

Highlighted filing

2019

Revenue$256,075
Expenses$301,236
Net Income-$45,161
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jun 24, 2019
Return Version
2018v3.1
Gross Receipts
$386,370
Mission and Program Overview

Mission

The lodge's purpose is to provide services to its members, promote charity in the community, encourage the value of patritism, good fellowship, and perpetuate the fraternal organization.

The lodges purpose is to provide services to its members, promote charity in the community, encourage the values of patriotism, good fellowship and perpetuate the fraternal organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$946,673$947,606▲ $933
Land, Buildings, and Equipment, Net$492,637$470,507▼ $22,130
Savings and Temporary Cash Investments$56,881$64,865▲ $7,984
Cash and Non-Interest-Bearing Accounts$66,112$40,333▼ $25,779
Inventories for Sale or Use$9,271$5,283▼ $3,988
Total Assets$1,571,574$1,528,594▼ $42,980
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,513,957$1,464,867▼ $49,090
Temporarily Rstr Net Assets$62,628$75,345▲ $12,717
Permanently Rstr Net Assets$-5,011$-11,618▼ $6,607
Total Net Assets Fund Balance$1,571,574$1,528,594▼ $42,980
Total Liabilities and Net Assets / Fund Balance$1,571,574$1,528,594▼ $42,980

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$361,049$441,506$802,555
Land$170,860-$170,860
Equipment$-61,402$166,426$105,024
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael Knight JrTrustee 1 Years
Rufino AlaysTrustee 2 Years
Brian MillsTrustee 3 Year
Ken D DonaldTrustee 4 Year
Don J BartleyTrustee 5 Year
Bill MccormickExalted Ruler
Bruce WilkinsonLeading Knight
Carolyn Lock MilesLecturing Knight
Calvin SchneiderLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$60,248
Investment Income
$51,226
Other Revenue
$144,601
Change in Net Assets
$-45,161
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$230,932
Salaries, Compensation, and Employee Benefits$70,304
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$94,875$24,998-$119,873
Other Salaries and Wages$52,720--$52,720
Fees for Services Other$41,654$2,033-$43,687
Depreciation Depletion$22,131--$22,131
Payroll Taxes$17,584--$17,584
Fees for Services Accounting-$15,291-$15,291
Insurance-$3,874-$3,874
Conferences and Meetings$3,487$358-$3,845
Other Expenses$3,013--$3,013
Office Expenses$1,441$1,441-$2,882
Advertising$415--$415
Total Functional Expenses$253,241$47,995$0$301,236
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$62,886
Gaming Gross Income$53,734
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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 governing body review Part VI line 11

Organizations process to review from 990. No revew was or will be conducted

Governing documents etc available to public Part VI line 19

Enforcement of conflicts policy members cannot self promote thier personal businesses. Monitored on an on going basis

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
93-0169158
Address
1400 NW NINTH ST, CORVALLIS, OR 97330
Doing Business As
Elks of USA Corvallis Lodge 14

Signing Officer

Name
Bill Mccormick
Title
Exalted Ruler
Phone
5417580222
Signed
2019-06-24
Discuss with paid preparer
Yes

Organization Details

Formed
1942
Legal Domicile
Or
Voting Board Members
15
Independent Board Members
15
Employees
8

Preparer

Firm
NW Tax & Accounting LLC
Address
561 NW Van Buren Ave, Corvallis, OR 97330
Preparer
Kelly Mueller EA LTC
Phone
5417384313
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

To record the transfer of $39,902 from the finance committee to the lodge for the fiscal year april 2017-march 2018

List of other expenses Part IX line 24E

Other expenses are listed on additional worksheet. Software does not provide enough detailed line items to cover all expenses.

Raw XML AppendixShowing 400 of 411 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1LEADING KNIGHT
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IRS990/ProgramServiceRevenueGrp/BusinessCd0900001
IRS990/ProgramServiceRevenueGrp/BusinessCd1900001
IRS990/ProgramServiceRevenueGrp/BusinessCd2900001
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1LODGE FEES
IRS990/ProgramServiceRevenueGrp/Desc2TARGETSHOOTER DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt047434
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12815
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt29999
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt047434
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12815
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29999
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt054585
IRS990/PYOtherExpensesAmt0229603
IRS990/PYOtherRevenueAmt0196433
IRS990/PYProgramServiceRevenueAmt058348
IRS990/PYRevenuesLessExpensesAmt03490
IRS990/PYSalariesCompEmpBnftPaidAmt076273
IRS990/PYTotalExpensesAmt0305876
IRS990/PYTotalRevenueAmt0309366
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-45161
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt056881
IRS990/SavingsAndTempCashInvstGrp/EOYAmt064865
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0361049
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0441506
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0802555
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-61402
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0166426
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0105024
IRS990ScheduleD/LandGrp/BookValueAmt0170860
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0170860
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0470507
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt062886
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt053734
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt053734
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-9152
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt062886
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt062886
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0BILL MCCORMICK
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01400 NW NINTH STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0CORVALLIS
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OR
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd097330
IRS990ScheduleG/StatesWhereGamingConductedCd0OR
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATIONS PROCESS TO REVIEW FROM 990. NO REVEW WAS OR WILL BE CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ENFORCEMENT OF CONFLICTS POLICY MEMBERS CANNOT SELF PROMOTE THIER PERSONAL BUSINESSES. MONITORED ON AN ON GOING BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO RECORD THE TRANSFER OF $39,902 FROM THE FINANCE COMMITTEE TO THE LODGE FOR THE FISCAL YEAR APRIL 2017-MARCH 2018
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHER EXPENSES ARE LISTED ON ADDITIONAL WORKSHEET. SOFTWARE DOES NOT PROVIDE ENOUGH DETAILED LINE ITEMS TO COVER ALL EXPENSES.
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/FormAndLineReferenceDesc2List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt062628
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt075345
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01571574
IRS990/TotalAssetsEOYAmt01528594
IRS990/TotalAssetsGrp/BOYAmt01571574
IRS990/TotalAssetsGrp/EOYAmt01528594
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt047995
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0253241
IRS990/TotalFunctionalExpensesGrp/TotalAmt0301236
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01571574
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01528594
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0253241
IRS990/TotalProgramServiceRevenueAmt060248
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0256075
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0256075
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01571574
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01528594
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01513957
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01464867
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BILL MCCORMICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum05417580222
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0930169158
ReturnHeader/Filer/USAddress/AddressLine1Txt01400 NW NINTH ST
ReturnHeader/Filer/USAddress/CityNm0CORVALLIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097330
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId055ABE945DC4DDE9AD843507D443825BF834D5F2F
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId055ABE945DC4DDE9AD843507D443825BF834D5F2F
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId09315042019178tfcrsvw
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-06-27
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt071.193.179.218
ReturnHeader/FilingSecurityInformation/IPDt02019-06-27
ReturnHeader/FilingSecurityInformation/IPTm017:24:04
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260328391
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NW Tax & Accounting LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0561 NW Van Buren Ave

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.$1.33$0.05$1.28$0.23$0.29$0.06
2024Detailed filing. Detailed filing data is available for this year.$1.43$0.05$1.38$0.27$0.32$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.43$0.05$1.38$0.27$0.30$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.62$0.05$1.57$0.21$0.24$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.59$0.02$1.57$0.26$0.20$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.51$0.00$1.51$0.23$0.23$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$0.26$0.30$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$0.31$0.31$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.58$0.05$1.53$0.32$0.33$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.60$0.01$1.59$0.28$0.30$0.02
2015Summary only. Only limited summary data is available for this year.$1.63$0.01$1.62$0.30$0.29$0.01
2014Summary only. Only limited summary data is available for this year.$1.61$0.04$1.57$0.32$0.23$0.09
2013Summary only. Only limited summary data is available for this year.$1.58$0.03$1.55$0.22$0.21$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.12$1.52$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$0.03$1.56$0.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.86$0.01$1.85$0.22