Civic Intelligence

Benevolent and Protective Order of Elks Lodge #1858

990 • Fiscal year 2016 • EIN 93-0411142

Apr 01, 2015 to Mar 31, 2016 • Filed on Nov 15, 2016

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

67th percentile

0.08x

Higher debt load relative to assets than 67% of similar nonprofits.

2016 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

67th percentile

0.30x

Higher debt load relative to revenue than 67% of similar nonprofits.

2016 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2016

Net Margin

80th percentile

17%

Higher net margin than 80% of similar nonprofits.

2016 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

41st percentile

$0

Higher top officer pay than 41% of similar nonprofits.

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

2016 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2016

Asset Growth

81st percentile

5.7%

Faster asset growth than 81% of similar nonprofits.

2016 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

14th percentile

-24%

Faster revenue growth than 14% of similar nonprofits.

2016 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,353,822

Up $73,364 (+5.7%) from 2015

Net Assets

Up

$1,247,686

Up $61,943 (+5.2%) from 2015

Liabilities

Up

$106,136

Up $11,421 (+12%) from 2015

Revenue

Down

$358,877

Down $111,931 (-24%) from 2015

Expenses

Up

$296,936

Up $47,102 (+19%) from 2015

Net Income

Down

$61,941

Down $159,033 (-72%) from 2015

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

2016

Assets$1,353,822
Liabilities$106,136
Net Assets$1,247,686

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

2016

Revenue$358,877
Expenses$296,936
Net Income$61,941
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$1,054,237
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$1,185,743$1,247,686▲ $61,943
Land, Buildings, and Equipment, Net$602,016$706,343▲ $104,327
Savings and Temporary Cash Investments$651,374$625,210▼ $26,164
Inventories for Sale or Use$13,843$12,485▼ $1,358
Cash and Non-Interest-Bearing Accounts$13,225$9,684▼ $3,541
Accounts Receivable-$100-
Total Assets$1,280,458$1,353,822▲ $73,364
Liabilities
Deferred Revenue$61,223$64,291▲ $3,068
Accounts Payable and Accrued Expenses$12,999$24,216▲ $11,217
Other Liabilities$20,493$17,629▼ $2,864
Total Liabilities$94,715$106,136▲ $11,421
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,185,743$1,247,686▲ $61,943
Total Liabilities and Net Assets / Fund Balance$1,280,458$1,353,822▲ $73,364

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$94,745$645,516$740,261
Equipment$27,268$392,155$419,423
Land$306,268-$306,268
Other Land Buildings$97,950$204,350$302,300
Leasehold Improvements$180,112$76,144$256,256
Compensation and Service Providers

Board Members and Trustees

NameTitle
Roger McCorkleTrustee Chair
Gary HensenTrustee
Gene FreeTrustee
Robert RichardsonTrustee
Ron GatesTrustee
Tom HornbackAlternate Reprensentative
Karen SmalesChaplin
Jay TankEsquire
Joyce MiddletonExalted Ruler
Jennifer O'DellInner Guard
David SnyderLeading Knight
John KernLecturing Knight
Bruce SmithLoyal Knight
Kate FishbackSecretary
Gerald HernandezTiler
Harry GualcoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$86,342
Investment Income
$3,917
Other Revenue
$268,618
Change in Net Assets
$61,941
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$241,328
Salaries, Compensation, and Employee Benefits$52,632
Grants and Similar Amounts Paid$2,976
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$138,997--$138,997
Depreciation Depletion---$36,049
Other Salaries and Wages$33,188--$33,188
Insurance$11,879--$11,879
Current Officers, Directors, Trustees, and Key Employees$10,200--$10,200
Payroll Taxes$9,244--$9,244
Office Expenses$9,220--$9,220
Conferences and Meetings$6,618--$6,618
Fees for Services Accounting$5,408--$5,408
Other Expenses$4,886--$4,886
Grants to Domestic Individuals$2,976--$2,976
Total Functional Expenses$260,887$0$0$296,936
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$498,844
Gaming Direct Expenses$477,276
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$17,629
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

Govering 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. Copies of Federal Form 990 that have been filed with 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
Kate Fishback
Title
Secretary
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1952
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
0
Employees
19

Preparer

Firm
Hart Financial Services Inc
Address
2006 Hwy 101 343, Florence, OR 97439
Preparer
Jimmie L Hart
Phone
5419029109
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt067148
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt063859
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt063859
IRS990/NetUnrelatedBusTxblIncmAmt014508
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt09220
IRS990/OfficeExpensesGrp/TotalAmt09220
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt02
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Telephone/Cable
IRS990/OtherExpensesGrp/Desc2Janitorial Expenses
IRS990/OtherExpensesGrp/Desc3Printing Publications
IRS990/OtherExpensesGrp/ProgramServicesAmt05111
IRS990/OtherExpensesGrp/ProgramServicesAmt13486
IRS990/OtherExpensesGrp/ProgramServicesAmt219674
IRS990/OtherExpensesGrp/ProgramServicesAmt34886
IRS990/OtherExpensesGrp/TotalAmt05111
IRS990/OtherExpensesGrp/TotalAmt13486
IRS990/OtherExpensesGrp/TotalAmt219674
IRS990/OtherExpensesGrp/TotalAmt34886
IRS990/OtherLiabilitiesGrp/BOYAmt020493
IRS990/OtherLiabilitiesGrp/EOYAmt017629
IRS990/OtherRevenueMiscGrp/Desc0Advertising
IRS990/OtherRevenueMiscGrp/Desc1Key Cards
IRS990/OtherRevenueMiscGrp/Desc2See Statement Part VIII, Line 11c
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02636
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1655
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2112752
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02636
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1655
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2112752
IRS990/OtherRevenueTotalAmt0116043
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt033188
IRS990/OtherSalariesAndWagesGrp/TotalAmt033188
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt09244
IRS990/PayrollTaxesGrp/TotalAmt09244
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Mary Wendling
IRS990/ProfessionalFundraisingInd0true
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues
IRS990/ProgramServiceRevenueGrp/Desc1Associate Dues
IRS990/ProgramServiceRevenueGrp/Desc2Initiated Reinstated Fees
IRS990/ProgramServiceRevenueGrp/Desc3Contributions
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt082187
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1690
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23255
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3210
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt082187
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1690
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23255
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3210
IRS990/ProgSrvcAccomActy2Grp/Desc0To Fund Charities
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt014637
IRS990/ProgSrvcAccomActy3Grp/Desc0To Fund Youth Activites Community Events
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt019315
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt03151
IRS990/PYInvestmentIncomeAmt02775
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0205108
IRS990/PYOtherRevenueAmt0232852
IRS990/PYProgramServiceRevenueAmt0235181
IRS990/PYRevenuesLessExpensesAmt0220974
IRS990/PYSalariesCompEmpBnftPaidAmt041575
IRS990/PYTotalExpensesAmt0249834
IRS990/PYTotalRevenueAmt0470808
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt061941
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt063859
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01185743
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01247686
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0651374
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0625210
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt094745
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0645516
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0740261
IRS990ScheduleD/EquipmentGrp/BookValueAmt027268
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0392155
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0419423
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0306268
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0306268
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0180112
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt076144
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0256256
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt097950
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0204350
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0302300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt017629
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Restricted Funds
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0706343
IRS990ScheduleD/TotalLiabilityAmt017629
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt058807
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0276472
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt023265
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0358544
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0477276
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt098213
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0345879
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt054752
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0498844
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt021568
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt060662
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt086130
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt025468
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt032602
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt032602
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

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