Civic Intelligence

Benevolent and Protective Order of Elks Lodge #1858

990 • Fiscal year 2015 • EIN 93-0411142

Apr 01, 2014 to Mar 31, 2015 • Filed on Nov 19, 2015

PO Box 36Florence, OR 97439

(541) 997-2610

Siviq Scores

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

Liabilities / Assets

65th percentile

0.07x

Higher debt load relative to assets than 65% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

61st percentile

0.20x

Higher debt load relative to revenue than 61% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2015

Net Margin

92nd percentile

47%

Higher net margin than 92% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

75th percentile

$10,200

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2015

Asset Growth

95th percentile

21%

Faster asset growth than 95% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

92nd percentile

64%

Faster revenue growth than 92% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,280,458

Up $222,690 (+21%) from 2014

Net Assets

Up

$1,185,743

Up $220,975 (+23%) from 2014

Liabilities

Up

$94,715

Up $1,715 (+1.8%) from 2014

Revenue

Up

$470,808

Up $183,678 (+64%) from 2014

Expenses

Down

$249,834

Down $21,383 (-7.9%) from 2014

Net Income

Up

$220,974

Up $205,061 (+1289%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $1,008,473Liabilities 2012: $80,436Net Assets 2012: $928,0372012Assets 2013: $1,035,037Liabilities 2013: $86,183Net Assets 2013: $948,8542013Assets 2014: $1,057,768Liabilities 2014: $93,000Net Assets 2014: $964,7682014Assets 2015: $1,280,458Liabilities 2015: $94,715Net Assets 2015: $1,185,7432015Assets 2016: $1,353,822Liabilities 2016: $106,136Net Assets 2016: $1,247,6862016Assets 2017: $1,443,732Liabilities 2017: $96,050Net Assets 2017: $1,347,6822017Assets 2018: $1,520,186Liabilities 2018: $118,652Net Assets 2018: $1,401,5342018Assets 2019: $2,989,144Liabilities 2019: $129,985Net Assets 2019: $2,859,1592019Assets 2020: $1,735,381Liabilities 2020: $220,995Net Assets 2020: $1,514,3862020Assets 2021: $1,757,748Liabilities 2021: $68,281Net Assets 2021: $1,689,4672021Assets 2022: $1,922,009Liabilities 2022: $98,624Net Assets 2022: $1,823,3852022Assets 2023: $2,095,291Liabilities 2023: $180,061Net Assets 2023: $1,915,2302023Assets 2024: $2,354,245Liabilities 2024: $96,793Net Assets 2024: $2,257,4522024Assets 2025: $2,403,685Liabilities 2025: $91,163Net Assets 2025: $2,312,5222025

Highlighted filing

2015

Assets$1,280,458
Liabilities$94,715
Net Assets$1,185,743

Operations Trend

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

$1.0M$500K$0Revenue 2012: $307,348Expenses 2012: $250,179Net Income 2012: $57,1692012Revenue 2013: $290,705Expenses 2013: $269,822Net Income 2013: $20,8832013Revenue 2014: $287,130Expenses 2014: $271,217Net Income 2014: $15,9132014Revenue 2015: $470,808Expenses 2015: $249,834Net Income 2015: $220,9742015Revenue 2016: $358,877Expenses 2016: $296,936Net Income 2016: $61,9412016Revenue 2017: $389,455Expenses 2017: $289,459Net Income 2017: $99,9962017Revenue 2018: $403,532Expenses 2018: $349,680Net Income 2018: $53,8522018Revenue 2019: $406,011Expenses 2019: $369,082Net Income 2019: $36,9292019Revenue 2020: $478,099Expenses 2020: $402,046Net Income 2020: $76,0532020Revenue 2021: $464,699Expenses 2021: $289,618Net Income 2021: $175,0812021Revenue 2022: $728,361Expenses 2022: $589,605Net Income 2022: $138,7562022Revenue 2023: $773,745Expenses 2023: $663,885Net Income 2023: $109,8602023Revenue 2024: $920,995Expenses 2024: $766,636Net Income 2024: $154,3592024Revenue 2025: $787,745Expenses 2025: $724,227Net Income 2025: $63,5182025

Highlighted filing

2015

Revenue$470,808
Expenses$249,834
Net Income$220,974
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Nov 19, 2015
Return Version
2014v5.0
Gross Receipts
$1,137,635
Mission and Program Overview

Mission

To carry on Fraternal Activites under the ELKs Lodge system, Net income is used exclusively for Benevolent and Charitable purposes. Charitable purposes include Youth Activites, Community Events, and to Fund Charities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$964,768$1,185,743▲ $220,975
Savings and Temporary Cash Investments$405,517$651,374▲ $245,857
Land, Buildings, and Equipment, Net$624,401$602,016▼ $22,385
Inventories for Sale or Use$12,477$13,843▲ $1,366
Cash and Non-Interest-Bearing Accounts$13,261$13,225▼ $36
Accounts Receivable$2,112--
Total Assets$1,057,768$1,280,458▲ $222,690
Liabilities
Deferred Revenue$58,000$61,223▲ $3,223
Other Liabilities$14,852$20,493▲ $5,641
Accounts Payable and Accrued Expenses$20,148$12,999▼ $7,149
Total Liabilities$93,000$94,715▲ $1,715
Net Assets / Fund Balance
Total Net Assets Fund Balance$964,768$1,185,743▲ $220,975
Total Liabilities and Net Assets / Fund Balance$1,057,768$1,280,458▲ $222,690

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$98,590$641,671$740,261
Equipment$23,472$380,289$403,761
Land$306,268-$306,268
Other Land Buildings$109,992$189,911$299,903
Leasehold Improvements$63,694$70,245$133,939
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kate FishbackSecretaryPT$10,200$10,200

Board Members and Trustees

NameTitle
Roger McCorkleTrustee Chair
Gary HensenTrustee
Gene FreeTrustee
Robert RichardsonTrustee
Ron GatesTrustee
Keith CarricoChaplin
Jay TankEsquire
Tom HornbackExalted Ruler
John KernInner Guard
Joyce MiddletonLeading Knight
Jane CarricoLecturing Knight
Pete MauryLoyal Knight
Gary VawterTiler
Harry GualcoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$235,181
Investment Income
$2,775
Other Revenue
$232,852
Change in Net Assets
$220,974
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$205,108
Salaries, Compensation, and Employee Benefits$41,575
Grants and Similar Amounts Paid$3,151
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$110,109--$110,109
Depreciation Depletion---$33,302
Other Salaries and Wages$23,896--$23,896
Insurance$13,495--$13,495
Current Officers, Directors, Trustees, and Key Employees$10,200--$10,200
Office Expenses$9,047--$9,047
Fees for Services Accounting$7,814--$7,814
Payroll Taxes$7,479--$7,479
Other Expenses$6,160--$6,160
Conferences and Meetings$4,300--$4,300
Grants to Domestic Orgs$3,151--$3,151
Total Functional Expenses$216,532$0$0$249,834
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$452,474
Gaming Direct Expenses$437,905
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
Federal income taxes$20,493
Restricted Funds-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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
Yes
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 B, Line 11A

A copy of Federal Form 990 is Reviewed by ELKs Audit Chair before filing. A copy is provided to the ELKs Grand Lodge Audit Accounting Committee in the Annual Report.

Form 990, Part VI, Section B, Line 15B

Compensation for Officers or Key Employees is determined by State Wage Laws and provaling salary requirements for the position,

Form 990, Part VI, Section C, Line 19

Goverening documents, conflict of interest polices and Financial Statements are not available to the public. Any ELK member in good standing may request this information within the Lodge Club Bylaws. Copiesof Federal Form 990 that have been filed eith the Internal Revenue Service are available for public inspection.

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order of ELKS Lodge #1858
EIN
93-0411142
Phone
5419972610
Address
PO BOX 36, FLORENCE, OR 97439
Doing Business As
Florence ELKS Lodge #1858

Signing Officer

Name
Tom Hornback
Title
Exalted Ruler
Signed
2015-11-19
Discuss with paid preparer
Yes

Organization Details

Formed
1952
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
0
Employees
0

Preparer

Firm
Hart Financial Services
Address
2006 Hwy 101 343, Florence, OR 97439
Preparer
Jimmie L Hart EA
Phone
5419029109
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IRS990/OtherChangesInNetAssetsAmt01
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Telephone/Cable
IRS990/OtherExpensesGrp/Desc2Janitorial Expenses
IRS990/OtherExpensesGrp/Desc3Printing Publications
IRS990/OtherExpensesGrp/ProgramServicesAmt05382
IRS990/OtherExpensesGrp/ProgramServicesAmt13191
IRS990/OtherExpensesGrp/ProgramServicesAmt212308
IRS990/OtherExpensesGrp/ProgramServicesAmt36160
IRS990/OtherExpensesGrp/TotalAmt05382
IRS990/OtherExpensesGrp/TotalAmt13191
IRS990/OtherExpensesGrp/TotalAmt212308
IRS990/OtherExpensesGrp/TotalAmt36160
IRS990/OtherLiabilitiesGrp/BOYAmt014852
IRS990/OtherLiabilitiesGrp/EOYAmt020493
IRS990/OtherRevenueMiscGrp/Desc0Advertising
IRS990/OtherRevenueMiscGrp/Desc1Key Cards
IRS990/OtherRevenueMiscGrp/Desc2See Statement Part VIII, Line 11c
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02210
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1845
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt239283
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02210
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1845
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt239283
IRS990/OtherRevenueTotalAmt042338
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt023896
IRS990/OtherSalariesAndWagesGrp/TotalAmt023896
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt07479
IRS990/PayrollTaxesGrp/TotalAmt07479
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Mary Wendling
IRS990/ProfessionalFundraisingInd0true
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues
IRS990/ProgramServiceRevenueGrp/Desc1Contributions
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt086082
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1149099
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt086082
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1149099
IRS990/ProgSrvcAccomActy2Grp/Desc0To Fund Charities
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt014262
IRS990/ProgSrvcAccomActy3Grp/Desc0To Fund Youth Activites Community Events
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt07335
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt03588
IRS990/PYInvestmentIncomeAmt01522
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0225692
IRS990/PYOtherRevenueAmt0203914
IRS990/PYProgramServiceRevenueAmt081694
IRS990/PYRevenuesLessExpensesAmt015913
IRS990/PYSalariesCompEmpBnftPaidAmt041937
IRS990/PYTotalExpensesAmt0271217
IRS990/PYTotalRevenueAmt0287130
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0220974
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt066128
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0964768
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01185743
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0405517
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0651374
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt098590
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0641671
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0740261
IRS990ScheduleD/EquipmentGrp/BookValueAmt023472
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0380289
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0403761
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0306268
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0306268
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt063694
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt070245
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0133939
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0109992
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0189911
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0299903
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020493
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Restricted Funds
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0602016
IRS990ScheduleD/TotalLiabilityAmt020493
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt057592
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0245268
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt026216
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0329076
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0437905
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt088785
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0304099
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt059590
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0452474
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt014569
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt049824
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0108829
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt032555
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt026450
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0Kate Fishback
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01686 12th Street
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Florence
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OR
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd097439
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/StatesWhereGamingConductedCd0OR
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of Federal Form 990 is Reviewed by ELKs Audit Chair before filing. A copy is provided to the ELKs Grand Lodge Audit Accounting Committee in the Annual Report.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Compensation for Officers or Key Employees is determined by State Wage Laws and provaling salary requirements for the position,
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Goverening documents, conflict of interest polices and Financial Statements are not available to the public. Any ELK member in good standing may request this information within the Lodge Club Bylaws. Copiesof Federal Form 990 that have been filed eith the Internal Revenue Service are available for public inspection.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01057768

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.40$0.09$2.31$0.79$0.72$0.06
2024Detailed filing. Detailed filing data is available for this year.$2.35$0.10$2.26$0.92$0.77$0.15
2023Detailed filing. Detailed filing data is available for this year.$2.10$0.18$1.92$0.77$0.66$0.11
2022Detailed filing. Detailed filing data is available for this year.$1.92$0.10$1.82$0.73$0.59$0.14
2021Detailed filing. Detailed filing data is available for this year.$1.76$0.07$1.69$0.46$0.29$0.18
2020Detailed filing. Detailed filing data is available for this year.$1.74$0.22$1.51$0.48$0.40$0.08
2019Summary only. Only limited summary data is available for this year.$2.99$0.13$2.86$0.41$0.37$0.04
2018Summary only. Only limited summary data is available for this year.$1.52$0.12$1.40$0.40$0.35$0.05
2017Summary only. Only limited summary data is available for this year.$1.44$0.10$1.35$0.39$0.29$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.35$0.11$1.25$0.36$0.30$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.28$0.09$1.19$0.47$0.25$0.22
2014Detailed filing. Detailed filing data is available for this year.$1.06$0.09$0.96$0.29$0.27$0.02
2013Summary only. Only limited summary data is available for this year.$1.04$0.09$0.95$0.29$0.27$0.02
2012Summary only. Only limited summary data is available for this year.$1.01$0.08$0.93$0.31$0.25$0.06