Civic Intelligence

Benevolent & Protective Order of Elks

EIN 93-0242088 • 501(c)8 • Oregon City, OR

Profile

Benevolent and protective order of elks lodge no. 1189 is a nonprofit fraternal organization dedicated to the promotion of patriotic, benevolent, and charitable activities.

610 Mcloughlin BlvdOregon City, OR 97045

www.ocelks.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

81st percentile

0.16x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

84th percentile

0.50x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2023

Net Margin

75th percentile

23%

Higher net margin than 75% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

67th percentile

$8,600

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

501(c)8 • $1M-$5M nonprofits • Source year 2023

Asset Growth

61st percentile

5.4%

Faster asset growth than 61% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

63rd percentile

14%

Faster revenue growth than 63% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,898,477

Up $96,522 (+5.4%) from 2022

Liabilities

Down

$296,746

Down $41,250 (-12%) from 2022

Net Assets

Up

$1,601,731

Up $137,772 (+9.4%) from 2022

Revenue

Up

$589,567

Up $73,652 (+14%) from 2022

Expenses

Up

$451,795

Up $3,585 (+0.8%) from 2022

Net Income

Up

$137,772

Up $70,067 (+103%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,100,558Liabilities 2012: $184,128Net Assets 2012: $916,4302012Assets 2013: $1,085,879Liabilities 2013: $164,777Net Assets 2013: $921,1022013Assets 2014: $1,432,175Liabilities 2014: $566,835Net Assets 2014: $865,3402014Assets 2015: $1,379,618Liabilities 2015: $565,969Net Assets 2015: $813,6492015Assets 2016: $1,671,330Liabilities 2016: $514,418Net Assets 2016: $1,156,9122016Assets 2017: $1,788,630Liabilities 2017: $467,020Net Assets 2017: $1,321,6102017Assets 2018: $1,744,690Liabilities 2018: $445,440Net Assets 2018: $1,299,2502018Assets 2019: $1,763,532Liabilities 2019: $403,878Net Assets 2019: $1,359,6542019Assets 2020: $1,678,257Liabilities 2020: $363,993Net Assets 2020: $1,314,2642020Assets 2021: $1,708,736Liabilities 2021: $317,241Net Assets 2021: $1,391,4952021Assets 2022: $1,801,955Liabilities 2022: $337,996Net Assets 2022: $1,463,9592022Assets 2023: $1,898,477Liabilities 2023: $296,746Net Assets 2023: $1,601,7312023

Highlighted filing

2023

Assets$1,898,477
Liabilities$296,746
Net Assets$1,601,731

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2012: $321,735Expenses 2012: $323,389Net Income 2012: -$1,6542012Revenue 2013: $252,365Expenses 2013: $245,537Net Income 2013: $6,8282013Revenue 2014: $208,831Expenses 2014: $265,272Net Income 2014: -$56,4412014Revenue 2015: $208,144Expenses 2015: $236,293Net Income 2015: -$28,1492015Revenue 2016: $786,570Expenses 2016: $435,274Net Income 2016: $351,2962016Revenue 2017: $600,176Expenses 2017: $451,330Net Income 2017: $148,8462017Revenue 2018: $304,173Expenses 2018: $334,967Net Income 2018: -$30,7942018Revenue 2019: $448,434Expenses 2019: $436,446Net Income 2019: $11,9882019Revenue 2020: $507,662Expenses 2020: $528,272Net Income 2020: -$20,6102020Revenue 2021: $366,215Expenses 2021: $310,295Net Income 2021: $55,9202021Revenue 2022: $515,915Expenses 2022: $448,210Net Income 2022: $67,7052022Revenue 2023: $589,567Expenses 2023: $451,795Net Income 2023: $137,7722023

Highlighted filing

2023

Revenue$589,567
Expenses$451,795
Net Income$137,772

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Aug 1, 2023
Return Version
2022v5.0
Gross Receipts
$715,576
Mission and Program Overview

Mission

B.p.o. Elks lodge #1189 is a non-profit fraternal organization dedicated to the promotion of patriotic, benevolent, and charitable activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,268,727$1,232,849▼ $35,878
Cash and Non-Interest-Bearing Accounts$259,679$397,141▲ $137,462
Investments in Publicly Traded Securities$230,103$218,137▼ $11,966
Savings and Temporary Cash Investments$36,370$39,808▲ $3,438
Inventories for Sale or Use$7,076$10,542▲ $3,466
Total Assets$1,801,955$1,898,477▲ $96,522
Liabilities
Mortgage Notes Payable Secured by Investment Property$227,238$198,493▼ $28,745
Deferred Revenue$49,414$50,977▲ $1,563
Other Liabilities$46,532$37,569▼ $8,963
Accounts Payable and Accrued Expenses$3,496$8,390▲ $4,894
Unsecured Notes Loans Payable$11,316$1,317▼ $9,999
Total Liabilities$337,996$296,746▼ $41,250
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,259,910$1,230,314▼ $29,596
Net Assets With Donor Restrictions$204,049$371,417▲ $167,368
Total Net Assets Fund Balance$1,463,959$1,601,731▲ $137,772
Total Liabilities and Net Assets / Fund Balance$1,801,955$1,898,477▲ $96,522

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$278,901$1,407,248$1,686,149
Land$633,476-$633,476
Equipment$286,052$208,393$494,445
Other Land Buildings$34,420$51,632$86,052
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dora MillsSecretaryPT$8,600$8,600
Terry KarnolzTreasurerPT$2,483$2,483

Board Members and Trustees

NameTitle
Ej Patrick1 Year Director
Dora Rhodes2 Year Director
Jim Newby3 Year Director
Walt Gotchall4 Year Director
Kevin Kochan5 Year Director
Thomas NodurftChaplain
Bob WaltonEsquire
Tim ShelmerdineExalted Ruler
Bob SimmermanInner Guard
Ginny Van LooLeading Knight
Sean SimmermanLecturing Knight
Jr OleyarLoyal Knight
Sandy DillTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$138,099
Program Service Revenue
$231,910
Investment Income
$5,189
Other Revenue
$214,369
All Other Contributions
$83,906
Change in Net Assets
$137,772
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$366,418
Salaries, Compensation, and Employee Benefits$85,377
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$91,642
Other Salaries and Wages---$59,517
All Other Expenses---$58,508
Depreciation Depletion---$28,188
Fees for Services Other---$18,506
Current Officers, Directors, Trustees, and Key Employees---$15,283
Other Expenses---$15,206
Office Expenses---$14,808
Insurance---$12,727
Payroll Taxes---$7,634
Conferences and Meetings---$6,344
Other Employee Benefits---$2,943
Interest---$1,254
Total Functional Expenses$0$0$0$451,795
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$49,767
Gaming Direct Expenses$18,931
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Osea$37,569
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 15A

Except for the lodge secretary and treasurer, all officers and trustees serve without compensation. Compensation for the lodge secretary and treasurer is approved by the board of trustees.

Form 990, Part VI, Section C, Line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order of
EIN
93-0242088
Phone
5036555131
Address
610 MCLOUGHLIN BLVD, OREGON CITY, OR 97045

Signing Officer

Name
Timothy Shelmerdine
Title
Exalted Ruler
Phone
5036555131
Signed
2023-08-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Shelmerdine
Formed
1910
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
13
Volunteers
4,400

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

Office supplies 14,880. Lodge functions 10,150. Laundry 10,029. Janitorial 9,863. Bank charges 9,160. Equipment rent 2,388. Licenses 2,038.

Raw XML AppendixShowing 400 of 454 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/NoDonorRestrictionNetAssetsGrp/EOYAmt01230314
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt091642
IRS990/OfficeExpensesGrp/TotalAmt014808
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02943
IRS990/OtherExpensesGrp/Desc0CHARITY EXPENSE
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3PERCAPITA
IRS990/OtherExpensesGrp/TotalAmt054058
IRS990/OtherExpensesGrp/TotalAmt148643
IRS990/OtherExpensesGrp/TotalAmt216534
IRS990/OtherExpensesGrp/TotalAmt315206
IRS990/OtherLiabilitiesGrp/BOYAmt046532
IRS990/OtherLiabilitiesGrp/EOYAmt037569
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt019557
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt019557
IRS990/OtherRevenueTotalAmt019557
IRS990/OtherSalariesAndWagesGrp/TotalAmt059517
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt07634
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0TIMOTHY SHELMERDINE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/BusinessCd1531120
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0BALLROOM RENTAL
IRS990/ProgramServiceRevenueGrp/Desc1PARK ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc2LODGE FUNCTIONS
IRS990/ProgramServiceRevenueGrp/Desc3BOWLING ALLEY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0105059
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt192567
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt222848
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt311436
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0105059
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt192567
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt222848
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt311436
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0195047
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt018
IRS990/PYOtherExpensesAmt0359562
IRS990/PYOtherRevenueAmt0165758
IRS990/PYProgramServiceRevenueAmt0155092
IRS990/PYRevenuesLessExpensesAmt067705
IRS990/PYSalariesCompEmpBnftPaidAmt088648
IRS990/PYTotalExpensesAmt0448210
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0515915
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0137772
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt025978
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt036370
IRS990/SavingsAndTempCashInvstGrp/EOYAmt039808
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0278901
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01407248
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01686149
IRS990ScheduleD/EquipmentGrp/BookValueAmt0286052
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0208393
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0494445
IRS990ScheduleD/LandGrp/BookValueAmt0633476
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0633476
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt034420
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt051632
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt086052
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt037569
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO OSEA
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01232849
IRS990ScheduleD/TotalLiabilityAmt037569
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt06103
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt03349
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt09452
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt018931
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt046436
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt03331
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt049767
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt030836
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0584
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt09479
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt08895
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0NINA WARING
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0610 MCLOUGHLIN BLVD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0OREGON CITY
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OR
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd097045
IRS990ScheduleG/StatesWhereGamingConductedCd0OR
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/ExplanationTxt4EXCEPT FOR THE LODGE SECRETARY AND TREASURER, ALL OFFICERS AND TRUSTEES SERVE WITHOUT COMPENSATION. COMPENSATION FOR THE LODGE SECRETARY AND TREASURER IS APPROVED BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OFFICE SUPPLIES 14,880. LODGE FUNCTIONS 10,150. LAUNDRY 10,029. JANITORIAL 9,863. BANK CHARGES 9,160. EQUIPMENT RENT 2,388. LICENSES 2,038.
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 15A
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/TotalAssetsBOYAmt01801955
IRS990/TotalAssetsEOYAmt01898477
IRS990/TotalAssetsGrp/BOYAmt01801955
IRS990/TotalAssetsGrp/EOYAmt01898477
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0138099
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/TotalAmt0451795
IRS990/TotalGrossUBIAmt014909
IRS990/TotalLiabilitiesBOYAmt0337996
IRS990/TotalLiabilitiesEOYAmt0296746
IRS990/TotalLiabilitiesGrp/BOYAmt0337996
IRS990/TotalLiabilitiesGrp/EOYAmt0296746
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01463959
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01601731
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0231910
IRS990/TotalReportableCompFromOrgAmt011083
IRS990/TotalRevenueGrp/ExclusionAmt047094

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