Civic Intelligence

Seaside Elks Lodge Lodge No 1748

990 • Fiscal year 2023 • EIN 93-0367859

Apr 01, 2022 to Mar 31, 2023 • Filed on Jul 21, 2023

324 Avenue ASeaside, OR 97138

(503) 738-6651

Siviq Scores

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

Liabilities / Assets

91st percentile

0.35x

Higher debt load relative to assets than 91% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

88th percentile

0.40x

Higher debt load relative to revenue than 88% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Net Margin

71st percentile

14%

Higher net margin than 71% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Asset Growth

80th percentile

15%

Faster asset growth than 80% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

89th percentile

58%

Faster revenue growth than 89% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$258,679

Up $33,761 (+15%) from 2022

Net Assets

Up

$168,566

Up $20,423 (+14%) from 2022

Liabilities

Up

$90,113

Up $13,338 (+17%) from 2022

Revenue

Up

$224,080

Up $82,243 (+58%) from 2022

Expenses

Up

$193,622

Up $67,878 (+54%) from 2022

Net Income

Up

$30,458

Up $14,365 (+89%) from 2022

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $185,115Liabilities 2011: $22,683Net Assets 2011: $162,4322011Assets 2012: $170,081Liabilities 2012: $19,358Net Assets 2012: $150,7232012Assets 2013: $184,129Liabilities 2013: $22,876Net Assets 2013: $161,2532013Assets 2014: $205,060Liabilities 2014: $22,489Net Assets 2014: $182,5712014Assets 2015: $194,134Liabilities 2015: $25,593Net Assets 2015: $168,5412015Assets 2016: $199,670Liabilities 2016: $24,438Net Assets 2016: $175,2322016Assets 2017: $163,737Liabilities 2017: $26,349Net Assets 2017: $137,3882017Assets 2018: $154,792Liabilities 2018: $32,100Net Assets 2018: $122,6922018Assets 2019: $134,014Liabilities 2019: $35,868Net Assets 2019: $98,1462019Assets 2020: $127,565Liabilities 2020: $51,412Net Assets 2020: $76,1532020Assets 2021: $213,426Liabilities 2021: $81,376Net Assets 2021: $132,0502021Assets 2022: $224,918Liabilities 2022: $76,775Net Assets 2022: $148,1432022Assets 2023: $258,679Liabilities 2023: $90,113Net Assets 2023: $168,5662023Assets 2024: $246,308Liabilities 2024: $5,089Net Assets 2024: $241,2192024Assets 2025: $249,492Liabilities 2025: $8,086Net Assets 2025: $241,4062025

Highlighted filing

2023

Assets$258,679
Liabilities$90,113
Net Assets$168,566

Operations Trend

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

$300K$200K$100K$0-$100K-$200KExpenses 2011: $269,7772011Revenue 2012: $137,194Expenses 2012: $148,903Net Income 2012: -$11,7092012Revenue 2013: $141,590Expenses 2013: $131,060Net Income 2013: $10,5302013Revenue 2014: $204,585Expenses 2014: $183,267Net Income 2014: $21,3182014Revenue 2015: $209,215Expenses 2015: $223,245Net Income 2015: -$14,0302015Revenue 2016: $229,429Expenses 2016: $222,738Net Income 2016: $6,6912016Revenue 2017: $233,465Expenses 2017: $271,309Net Income 2017: -$37,8442017Revenue 2018: $258,679Expenses 2018: $273,375Net Income 2018: -$14,6962018Revenue 2019: $142,978Expenses 2019: $166,068Net Income 2019: -$23,0902019Revenue 2020: $102,322Expenses 2020: $124,786Net Income 2020: -$22,4642020Revenue 2021: $144,813Expenses 2021: $88,916Net Income 2021: $55,8972021Revenue 2022: $141,837Expenses 2022: $125,744Net Income 2022: $16,0932022Revenue 2023: $224,080Expenses 2023: $193,622Net Income 2023: $30,4582023Revenue 2024: $194,205Expenses 2024: $191,986Net Income 2024: $2,2192024Revenue 2025: $154,859Expenses 2025: $257,667Net Income 2025: -$102,8082025

Highlighted filing

2023

Revenue$224,080
Expenses$193,622
Net Income$30,458
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Jul 21, 2023
Return Version
2022v5.0
Gross Receipts
$283,227
Mission and Program Overview

Mission

The Lodge provides recreation and support to its members and charitable activities on behalf of the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$127,134$148,217▲ $21,083
Land, Buildings, and Equipment, Net$70,941$67,504▼ $3,437
Cash and Non-Interest-Bearing Accounts$15,117$24,668▲ $9,551
Inventories for Sale or Use$14,932$15,119▲ $187
Accounts Receivable$-3,206$3,171▲ $6,377
Total Assets$224,918$258,679▲ $33,761
Liabilities
Deferred Revenue$74,158$85,738▲ $11,580
Accounts Payable and Accrued Expenses$2,617$4,375▲ $1,758
Total Liabilities$76,775$90,113▲ $13,338
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$118,943$139,366▲ $20,423
Net Assets With Donor Restrictions$29,200$29,200→ $0
Total Net Assets Fund Balance$148,143$168,566▲ $20,423
Total Liabilities and Net Assets / Fund Balance$224,918$258,679▲ $33,761

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,672$358,487$368,159
Equipment$5,923$234,026$239,949
Land$51,909-$51,909
Compensation and Service Providers

Board Members and Trustees

NameTitle
Adam IsraelTrustee
Jon BueTrustee
Tom ClarkTrustee
Joy CruzChaplain
Rod RobertsExalted Ruler
Justin TaggLeading Knight
Joan BenekeLecturing Knight
Melissa ClarkLoyal Knight
Larry GorePERPres
Madeline SpearSecretary
Jan G JacksonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$93,573
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$130,507
All Other Contributions
$30,991
Change in Net Assets
$30,458
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$148,729
Salaries, Compensation, and Employee Benefits$44,893
Total Fundraising Expense$4,957
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$40,990--$40,990
Occupancy$18,575$16,666-$35,241
Office Expenses$24,639$1,505$2,763$28,907
Conferences and Meetings$26,802--$26,802
All Other Expenses$10,533$2,669$1,350$14,552
Insurance$8,257$567-$8,824
Other Expenses$7,569--$7,569
Fees for Services Accounting$3,204$844$844$4,892
Payroll Taxes$3,903--$3,903
Fees for Services Other$2,122$697-$2,819
Advertising$475--$475
Fees for Services Legal$50--$50
Total Functional Expenses$165,717$22,948$4,957$193,622
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$22,116
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
OSEA Convent$26,856$26,856$16,640$10,216
Total Events$26,856$26,856$25,361$1,495
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The Lodge is organized with Dues paying members who meet each Thursday to approve Lodge business decisions as presented by the executive committee.

Member election for additional members Part VI line 7A

The annual slate of officers are nominated and presented at the annual meeting to vote for approval of new officers and trustees

Governing body decisions Part VI line 7B

Management and governance policies and procedures are contained in the Benevolent and Protective Order of Elks (BPOE) annotated statutes and local bylaws administered by lodge officers subject to approval by lodge members.

Form 990 governing body review Part VI line 11

Form 990 review process includes distributing copies of the form to officers and trustees via board packet after completion of the form by contracted CPA or Treasurer. The 990 is then discussed and approved at the next trustee meeting or, if time is short discussion and approval concensus is obtained via phone or e-mail prior to filing Form 990 each year.

Conflict of interest policy compliance Part VI line 12C

As outlined in the BPOE Elks Grand Lodge statutes local bylaws and House Rules, Monitored by local lodge officers.

CEO executive director top management comp Part VI line 15A

Compensation process for top officials and/or top management review and approval process per BPOE annotated statutes and local bylaws under IRS froup exemption 1156. Typically only the secretary receives minimal compensation for the duties performend.

Other officer or key employee compensation Part VI line 15B

Compensation for employee and officers is set by the board of trustees utilizing comparable wage data for similar local positions is reviewed at least annually, and is approved by the Board of Trustees prior ro any hiring of wage increases.

Governing documents etc available to public Part VI line 19

Governing documents, policies, and financial statements are available by advance appointment at the office location , Governance and operating policies and procedyres are available at BPOE of the USA website. www.elks.org

Filing and Contact Details

Filer

Filer Name
Seaside Elks Lodge 1748
EIN
93-0367859
Address
324 Avenue A, Seaside, OR 97138
Doing Business As
Fraternal Orginization

Signing Officer

Name
Glenda Iverson
Title
Treasurer
Phone
5034407418
Signed
2023-07-21
Discuss with paid preparer
No

Organization Details

Principal Officer
Rod Roberts
Formed
1948
Legal Domicile
Or
Voting Board Members
11
Independent Board Members
11
Employees
8

Preparer

Firm
William J MacLean PA
Address
Ave A and Columbia PO Box 54, Seaside, OR 97138
Preparer
William J MacLean PA
Phone
5037389543
Raw XML AppendixShowing 400 of 427 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02617
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt04375
IRS990/AccountsReceivableGrp/BOYAmt0-3206
IRS990/AccountsReceivableGrp/EOYAmt03171
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The Lodge provides recreation and support to its members and charitable activities on behalf of the community
IRS990/AdvertisingGrp/ProgramServicesAmt0475
IRS990/AdvertisingGrp/TotalAmt0475
IRS990/AllOtherContributionsAmt030991
IRS990/AllOtherExpensesGrp/FundraisingAmt01350
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt02669
IRS990/AllOtherExpensesGrp/ProgramServicesAmt010533
IRS990/AllOtherExpensesGrp/TotalAmt014552
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/PersonNm0Rod Roberts
IRS990/BooksInCareOfDetail/PhoneNum05037386651
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02245 Skyline Dr
IRS990/BooksInCareOfDetail/USAddress/CityNm0Seaside
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097138
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt015117
IRS990/CashNonInterestBearingGrp/EOYAmt024668
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt026802
IRS990/ConferencesMeetingsGrp/TotalAmt026802
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt026856
IRS990/CostOfGoodsSoldAmt059147
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt093573
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0148729
IRS990/CYOtherRevenueAmt0130507
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt030458
IRS990/CYSalariesCompEmpBnftPaidAmt044893
IRS990/CYTotalExpensesAmt0193622
IRS990/CYTotalFundraisingExpenseAmt04957
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0224080
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt074158
IRS990/DeferredRevenueGrp/EOYAmt085738
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0The Lodge operates a lounge where members gather to relax, dance, and socialize with other members.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0Fraternal Orginization
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt029200
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt029200
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt08
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0165717
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt0844
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0844
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt03204
IRS990/FeesForServicesAccountingGrp/TotalAmt04892
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt050
IRS990/FeesForServicesLegalGrp/TotalAmt050
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0697
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt02122
IRS990/FeesForServicesOtherGrp/TotalAmt02819
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt08.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt212.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt320.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt430.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt58.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt68.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt78.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt820.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt925.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt108.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0Tom Clark
IRS990/Form990PartVIISectionAGrp/PersonNm1Adam Israel
IRS990/Form990PartVIISectionAGrp/PersonNm2Jon Bue
IRS990/Form990PartVIISectionAGrp/PersonNm3Madeline Spear
IRS990/Form990PartVIISectionAGrp/PersonNm4Jan G Jackson
IRS990/Form990PartVIISectionAGrp/PersonNm5Larry Gore
IRS990/Form990PartVIISectionAGrp/PersonNm6Joy Cruz
IRS990/Form990PartVIISectionAGrp/PersonNm7Melissa Clark
IRS990/Form990PartVIISectionAGrp/PersonNm8Joan Beneke
IRS990/Form990PartVIISectionAGrp/PersonNm9Rod Roberts
IRS990/Form990PartVIISectionAGrp/PersonNm10Justin Tagg
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5PERPres
IRS990/Form990PartVIISectionAGrp/TitleTxt6Chaplain
IRS990/Form990PartVIISectionAGrp/TitleTxt7Loyal Knight
IRS990/Form990PartVIISectionAGrp/TitleTxt8Lecturing Knight
IRS990/Form990PartVIISectionAGrp/TitleTxt9Exalted Ruler
IRS990/Form990PartVIISectionAGrp/TitleTxt10Leading Knight
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01948
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt026856
IRS990/GamingActivitiesInd0true
IRS990/GamingGrossIncomeAmt022116
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0283227
IRS990/GrossRentsGrp/RealAmt016942
IRS990/GrossSalesOfInventoryAmt0150596
IRS990/GroupExemptionNum01156
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0567
IRS990/InsuranceGrp/ProgramServicesAmt08257
IRS990/InsuranceGrp/TotalAmt08824
IRS990/InventoriesForSaleOrUseGrp/BOYAmt014932
IRS990/InventoriesForSaleOrUseGrp/EOYAmt015119
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0592513
IRS990/LandBldgEquipBasisNetGrp/BOYAmt070941
IRS990/LandBldgEquipBasisNetGrp/EOYAmt067504
IRS990/LandBldgEquipCostOrOtherBssAmt0660017
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt035726
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The Lodge provides recreation and support to its members and charitable activities on behalf of the community
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0148143
IRS990/NetAssetsOrFundBalancesEOYAmt0168566
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt022116
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt022116
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt091449
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt091449
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt016942
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt016942
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0118943
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0139366
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt016666
IRS990/OccupancyGrp/ProgramServicesAmt018575
IRS990/OccupancyGrp/TotalAmt035241
IRS990/OfficeExpensesGrp/FundraisingAmt02763
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01505
IRS990/OfficeExpensesGrp/ProgramServicesAmt024639
IRS990/OfficeExpensesGrp/TotalAmt028907
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Charity Community Activity
IRS990/OtherExpensesGrp/Desc1Per Capita Fees
IRS990/OtherExpensesGrp/Desc2Telephone
IRS990/OtherExpensesGrp/ProgramServicesAmt09234
IRS990/OtherExpensesGrp/ProgramServicesAmt19364
IRS990/OtherExpensesGrp/ProgramServicesAmt27569
IRS990/OtherExpensesGrp/TotalAmt09234
IRS990/OtherExpensesGrp/TotalAmt19364
IRS990/OtherExpensesGrp/TotalAmt27569
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt040990
IRS990/OtherSalariesAndWagesGrp/TotalAmt040990
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt03903
IRS990/PayrollTaxesGrp/TotalAmt03903
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Rod Roberts
IRS990/PriorPeriodAdjustmentsAmt0-10035
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt049397
IRS990/PYOtherExpensesAmt082282
IRS990/PYOtherRevenueAmt092440
IRS990/PYRevenuesLessExpensesAmt016093
IRS990/PYSalariesCompEmpBnftPaidAmt043462
IRS990/PYTotalExpensesAmt0125744
IRS990/PYTotalRevenueAmt0141837
IRS990/ReconcilationRevenueExpnssAmt030458
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt016942
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0127134
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0148217
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt09672
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0358487
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0368159
IRS990ScheduleD/EquipmentGrp/BookValueAmt05923
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0234026
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0239949
IRS990ScheduleD/LandGrp/BookValueAmt051909
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt051909
IRS990ScheduleD/TotalBookValueLandBuildingsAmt067504
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt025361
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0OSEA Convent
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt026856
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt026856
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt026856
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt026856
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt01495
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt016640
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt016640
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt08721
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt08721
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt017392
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt022116
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt022116
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt04724
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt017392
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt017392
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0Rod Roberts
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt02245 Skyline Dr
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Seaside
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OR
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd097138
IRS990ScheduleG/StatesWhereGamingConductedCd0OR
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Lodge is organized with Dues paying members who meet each Thursday to approve Lodge business decisions as presented by the executive committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The annual slate of officers are nominated and presented at the annual meeting to vote for approval of new officers and trustees
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Management and governance policies and procedures are contained in the Benevolent and Protective Order of Elks (BPOE) annotated statutes and local bylaws administered by lodge officers subject to approval by lodge members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 review process includes distributing copies of the form to officers and trustees via board packet after completion of the form by contracted CPA or Treasurer. The 990 is then discussed and approved at the next trustee meeting or, if time is short discussion and approval concensus is obtained via phone or e-mail prior to filing Form 990 each year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4As outlined in the BPOE Elks Grand Lodge statutes local bylaws and House Rules, Monitored by local lodge officers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Compensation process for top officials and/or top management review and approval process per BPOE annotated statutes and local bylaws under IRS froup exemption 1156. Typically only the secretary receives minimal compensation for the duties performend.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Compensation for employee and officers is set by the board of trustees utilizing comparable wage data for similar local positions is reviewed at least annually, and is approved by the Board of Trustees prior ro any hiring of wage increases.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Governing documents, policies, and financial statements are available by advance appointment at the office location , Governance and operating policies and procedyres are available at BPOE of the USA website. www.elks.org
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0224918
IRS990/TotalAssetsEOYAmt0258679
IRS990/TotalAssetsGrp/BOYAmt0224918
IRS990/TotalAssetsGrp/EOYAmt0258679
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt093573
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04957
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022948
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0165717
IRS990/TotalFunctionalExpensesGrp/TotalAmt0193622
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt076775
IRS990/TotalLiabilitiesEOYAmt090113
IRS990/TotalLiabilitiesGrp/BOYAmt076775
IRS990/TotalLiabilitiesGrp/EOYAmt090113
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0148143
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0168566
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0165717
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt016942
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0113565
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0224080
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0224918
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0258679
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02245 Skyline Drive
IRS990/USAddress/CityNm0Seaside
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097138
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0elks.org/lodges/home.cfm
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z

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.$2.49$0.08$2.41$1.55$2.58$1.03
2024Detailed filing. Detailed filing data is available for this year.$2.46$0.05$2.41$1.94$1.92$0.02
2023Detailed filing. Detailed filing data is available for this year.$2.59$0.90$1.69$2.24$1.94$0.30
2022Detailed filing. Detailed filing data is available for this year.$2.25$0.77$1.48$1.42$1.26$0.16
2021Detailed filing. Detailed filing data is available for this year.$2.13$0.81$1.32$1.45$0.89$0.56
2020Summary only. Only limited summary data is available for this year.$1.28$0.51$0.76$1.02$1.25$0.22
2019Summary only. Only limited summary data is available for this year.$1.34$0.36$0.98$1.43$1.66$0.23
2018Detailed filing. Detailed filing data is available for this year.$1.55$0.32$1.23$2.59$2.73$0.15
2017Detailed filing. Detailed filing data is available for this year.$1.64$0.26$1.37$2.33$2.71$0.38
2016Detailed filing. Detailed filing data is available for this year.$2.00$0.24$1.75$2.29$2.23$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.94$0.26$1.69$2.09$2.23$0.14
2014Detailed filing. Detailed filing data is available for this year.$2.05$0.22$1.83$2.05$1.83$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$0.23$1.61$1.42$1.31$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.19$1.51$1.37$1.49$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.23$1.62$2.70