Civic Intelligence

Benevolent & Protective Order of Elks of USA Corvallis Lodge 1413

990 • Fiscal year 2021 • EIN 93-0169158

Apr 01, 2020 to Mar 31, 2021 • Filed on Feb 14, 2022

1400 NW Ninth StreetCorvallis, OR 97330

(541) 758-0222

Siviq Scores

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

Liabilities / Assets

50th percentile

0.01x

Higher debt load relative to assets than 50% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

51st percentile

0.08x

Higher debt load relative to revenue than 51% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Net Margin

64th percentile

23%

Higher net margin than 64% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

73rd percentile

$9,012

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Asset Growth

49th percentile

5.3%

Faster asset growth than 49% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

63rd percentile

13%

Faster revenue growth than 63% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,588,516

Up $79,395 (+5.3%) from 2020

Net Assets

Up

$1,568,134

Up $60,546 (+4.0%) from 2020

Liabilities

Up

$20,382

Up $18,849 (+1230%) from 2020

Revenue

Up

$259,830

Up $30,022 (+13%) from 2020

Expenses

Down

$199,284

Down $27,677 (-12%) from 2020

Net Income

Up

$60,546

Up $57,699 (+2027%) from 2020

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

2021

Assets$1,588,516
Liabilities$20,382
Net Assets$1,568,134

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

2021

Revenue$259,830
Expenses$199,284
Net Income$60,546
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Feb 14, 2022
Return Version
2020v4.2
Gross Receipts
$302,368
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 lodge's purpose is to provide services to its members, promote charity in the community, encourage the value of patriotism, good fellowship, and perpetuate the fraternal organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$954,680$924,126▼ $30,554
Land, Buildings, and Equipment, Net$453,905$492,047▲ $38,142
Cash and Non-Interest-Bearing Accounts$44,908$108,110▲ $63,202
Savings and Temporary Cash Investments$48,609$57,214▲ $8,605
Inventories for Sale or Use$7,019$7,019→ $0
Total Assets$1,509,121$1,588,516▲ $79,395
Liabilities
Accounts Payable and Accrued Expenses$1,533$20,382▲ $18,849
Total Liabilities$1,533$20,382▲ $18,849
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,473,894$1,499,491▲ $25,597
Net Assets With Donor Restrictions$33,694$68,643▲ $34,949
Total Net Assets Fund Balance$1,507,588$1,568,134▲ $60,546
Total Liabilities and Net Assets / Fund Balance$1,509,121$1,588,516▲ $79,395

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$280,648$472,900$753,548
Land$170,860-$170,860
Equipment$12,130$109,072$121,202
Leasehold Improvements$28,409$74,146$102,555
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melissa MillsSecretaryPT$9,012$9,012

Board Members and Trustees

NameTitle
Brian MillsTrustee
Cory RuudTrustee
Damon OlsenTrustee
Neil SchneiderTrustee
Calvin SchneiderExalted Ruler
Timothy SmithLeading Knight
Zel BrookLecturing Knight
Daniel MahoneyLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$129,098
Program Service Revenue
$11,418
Investment Income
$74,444
Other Revenue
$44,870
All Other Contributions
$83,232
Change in Net Assets
$60,546
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$168,206
Salaries, Compensation, and Employee Benefits$24,078
Grants and Similar Amounts Paid$7,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$25,925
All Other Expenses---$25,365
Other Expenses---$17,675
Fees for Services Other---$15,383
Other Salaries and Wages---$12,725
Current Officers, Directors, Trustees, and Key Employees---$9,012
Grants to Domestic Individuals---$7,000
Insurance---$5,518
Office Expenses---$5,116
Travel---$2,968
Payroll Taxes---$2,341
Total Functional Expenses$0$0$0$199,284
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$6,077
Gaming Gross Income$4,980
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has dues paying members.

Form 990, Part VI, Section A, Line 7A

Members vote annually for the governing body. Trustees are voted on as their term expires.

Form 990, Part VI, Section A, Line 7B

Decisions approved by the governing body are brought to membership to ratify their decisions and must be approved by a majority of the voting members present.

Form 990, Part VI, Section B, Line 11B

The governing body will review form 990 and approve prior to filing.

Form 990, Part VI, Section B, Line 12C

A conflict of interest policy is reviewed annually by all trustees.

Form 990, Part VI, Section C, Line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
93-0169158
Phone
5417580222
Address
1400 NW NINTH STREET, CORVALLIS, OR 97330

Signing Officer

Name
Melissa Mills
Title
Secretary
Phone
5417580222
Signed
2022-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Calvin Schneider
Formed
1942
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
9
Volunteers
8

Preparer

Firm
Hoffman Stewart & Schmidt Pc
Address
3 CENTERPOINTE DRIVE SUITE 300, LAKE OSWEGO, OR 97035-8663
Preparer
Robert M Prill
Phone
5032205900
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Per capita fees 11,755. Supplies 7,488. Bank fees 3,725. Officer's expenses 1,251. Miscellaneous 1,146.

Raw XML Appendix374 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/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0280648
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0472900
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0753548
IRS990ScheduleD/EquipmentGrp/BookValueAmt012130
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0109072
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0121202
IRS990ScheduleD/LandGrp/BookValueAmt0170860
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0170860
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt028409
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt074146
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0102555
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0492047
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt07000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS FOR QUALIFIED APPLICANTS ATTENDING INSTITUTIONS OF HIGHER EDUCATION.
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt06
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION AWARDS SCHOLARSHIPS TO QUALIFIED APPLICANTS WHO ARE ATTENDING INSTITUTIONS OF HIGHER EDUCATION.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS DUES PAYING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS VOTE ANNUALLY FOR THE GOVERNING BODY. TRUSTEES ARE VOTED ON AS THEIR TERM EXPIRES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS APPROVED BY THE GOVERNING BODY ARE BROUGHT TO MEMBERSHIP TO RATIFY THEIR DECISIONS AND MUST BE APPROVED BY A MAJORITY OF THE VOTING MEMBERS PRESENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BODY WILL REVIEW FORM 990 AND APPROVE PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY ALL TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PER CAPITA FEES 11,755. SUPPLIES 7,488. BANK FEES 3,725. OFFICER'S EXPENSES 1,251. MISCELLANEOUS 1,146.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01509121
IRS990/TotalAssetsEOYAmt01588516
IRS990/TotalAssetsGrp/BOYAmt01509121
IRS990/TotalAssetsGrp/EOYAmt01588516
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0129098
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/TotalAmt0199284
IRS990/TotalGrossUBIAmt01071
IRS990/TotalLiabilitiesBOYAmt01533
IRS990/TotalLiabilitiesEOYAmt020382
IRS990/TotalLiabilitiesGrp/BOYAmt01533
IRS990/TotalLiabilitiesGrp/EOYAmt020382
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01507588
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01568134
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt011418
IRS990/TotalReportableCompFromOrgAmt09012
IRS990/TotalRevenueGrp/ExclusionAmt077897
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt051764
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0259830
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01071
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01509121
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01588516
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt02968
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01400 NW NINTH STREET
IRS990/USAddress/CityNm0CORVALLIS
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097330
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.CORVALLISELKS.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MELISSA MILLS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum05417580222
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS OF USA CORVALLIS LODGE 1413
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0930169158
ReturnHeader/Filer/PhoneNum05417580222
ReturnHeader/Filer/USAddress/AddressLine1Txt01400 NW NINTH STREET
ReturnHeader/Filer/USAddress/CityNm0CORVALLIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097330
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930743240
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOFFMAN STEWART & SCHMIDT PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03 CENTERPOINTE DRIVE SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAKE OSWEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0970358663
ReturnHeader/PreparerPersonGrp/PhoneNum05032205900
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT M PRILL
ReturnHeader/ReturnTs02022-02-14T13:26:06-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MELISSA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MILLS
ReturnHeader/TaxPeriodBeginDt02020-04-01
ReturnHeader/TaxPeriodEndDt02021-03-31
ReturnHeader/TaxYr02020

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