Civic Intelligence

Benevolent & Protective Order of Elks - Brookings Lodge 1934

990 • Fiscal year 2023 • EIN 93-0452721

Apr 01, 2022 to Mar 31, 2023 • Filed on Jun 20, 2023

Organization Profile
PO Box 5000Brookings, OR 97415

(541) 469-2169

Siviq Scores

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

Liabilities / Assets

71st percentile

0.09x

Higher debt load relative to assets than 71% of similar nonprofits.

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

Liabilities / Revenue

61st percentile

0.15x

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

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

Net Margin

52nd percentile

7.1%

Higher net margin than 52% of similar nonprofits.

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

Top Officer Pay

45th percentile

$0

Higher top officer pay than 45% of similar nonprofits.

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

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

Asset Growth

13th percentile

-6.1%

Faster asset growth than 13% of similar nonprofits.

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

Revenue Growth

33rd percentile

-2.8%

Faster revenue growth than 33% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$634,961

Down $41,168 (-6.1%) from 2022

Net Assets

Up

$580,501

Up $26,277 (+4.7%) from 2022

Liabilities

Down

$54,460

Down $67,445 (-55%) from 2022

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin52nd percentile

Revenue

Down

$371,451

Down $10,817 (-2.8%) from 2022

Expenses

Up

$345,174

Up $66,249 (+24%) from 2022

Net Income

Down

$26,277

Down $77,066 (-75%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

$800K$600K$400K$200K$0Assets 2012: $240,824Liabilities 2012: $50,080Net Assets 2012: $190,7442012Assets 2013: $266,425Liabilities 2013: $46,633Net Assets 2013: $219,7922013Assets 2014: $313,669Liabilities 2014: $48,701Net Assets 2014: $264,9682014Assets 2015: $353,427Liabilities 2015: $46,500Net Assets 2015: $306,9272015Assets 2016: $330,863Liabilities 2016: $48,259Net Assets 2016: $282,6042016Assets 2017: $345,977Liabilities 2017: $49,182Net Assets 2017: $296,7952017Assets 2018: $412,295Liabilities 2018: $58,274Net Assets 2018: $354,0212018Assets 2019: $402,174Liabilities 2019: $48,559Net Assets 2019: $353,6152019Assets 2020: $380,040Liabilities 2020: $42,836Net Assets 2020: $337,2042020Assets 2021: $491,011Liabilities 2021: $40,130Net Assets 2021: $450,8812021Assets 2022: $676,129Liabilities 2022: $121,905Net Assets 2022: $554,2242022Assets 2023: $634,961Liabilities 2023: $54,460Net Assets 2023: $580,5012023Assets 2024: $630,944Liabilities 2024: $73,023Net Assets 2024: $557,9212024Assets 2025: $498,980Liabilities 2025: $11,699Net Assets 2025: $487,2812025

Highlighted filing

2023

Assets$634,961
Liabilities$54,460
Net Assets$580,501
Open 2023 Filing

Operations Trend

Revenue Growth33rd percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2012: $362,8102012Expenses 2013: $393,9712013Revenue 2014: $498,018Expenses 2014: $463,861Net Income 2014: $34,1572014Revenue 2015: $639,835Expenses 2015: $608,535Net Income 2015: $31,3002015Revenue 2016: $514,552Expenses 2016: $530,468Net Income 2016: -$15,9162016Revenue 2017: $516,956Expenses 2017: $509,605Net Income 2017: $7,3512017Revenue 2018: $645,364Expenses 2018: $612,586Net Income 2018: $32,7782018Revenue 2019: $555,661Expenses 2019: $561,155Net Income 2019: -$5,4942019Revenue 2020: $238,516Expenses 2020: $231,301Net Income 2020: $7,2152020Revenue 2021: $319,202Expenses 2021: $205,525Net Income 2021: $113,6772021Revenue 2022: $382,268Expenses 2022: $278,925Net Income 2022: $103,3432022Revenue 2023: $371,451Expenses 2023: $345,174Net Income 2023: $26,2772023Revenue 2024: $394,890Expenses 2024: $417,073Net Income 2024: -$22,1832024Revenue 2025: $393,164Expenses 2025: $465,323Net Income 2025: -$72,1592025

Highlighted filing

2023

Revenue$371,451
Expenses$345,174
Net Income$26,277
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Jun 20, 2023
Return Version
2022v5.0
Gross Receipts
$1,268,017
Mission and Program Overview

Mission

MEMBER SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$238,088$221,487▼ $16,601
Land, Buildings, and Equipment, Net$230,108$219,942▼ $10,166
Investments in Publicly Traded Securities$166,796$150,731▼ $16,065
Inventories for Sale or Use$29,728$29,892▲ $164
Prepaid Expenses and Deferred Charges$11,209$11,209→ $0
Accounts Receivable$200$1,700▲ $1,500
Total Assets$676,129$634,961▼ $41,168
Liabilities
Deferred Revenue$60,477$69,908▲ $9,431
Other Liabilities$62,261$3,804▼ $58,457
Accounts Payable and Accrued Expenses$-833$-19,252▼ $18,419
Total Liabilities$121,905$54,460▼ $67,445
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$344,572$370,495▲ $25,923
Net Assets With Donor Restrictions$209,652$210,006▲ $354
Total Net Assets Fund Balance$554,224$580,501▲ $26,277
Total Liabilities and Net Assets / Fund Balance$676,129$634,961▼ $41,168

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$145,396$325,513$470,909
Equipment$37,497$285,285$322,782
Land$37,049-$37,049
Compensation and Service Providers
Top Officer Pay45th percentile

Board Members and Trustees

NameTitle
Cheryl Capelle1st Year Tru
Chad Bauer2nd Year Tru
Terry Hanscam3rd Year Tru
Ernie Hinze4th Year Tru
John Sevier5th Year Tru
David HaynesEsquire
Arnie MoroskyExalted Rule
Broc NelsonInner Guard
Chris StrainLeading Knig
Bruce CapelleLecturing Kn
Tom MisfeldtLoyal Knight
Judy HansonOrganist
Randy GormanSecretary
Stephen a HainesTiler
Johanna BrobergTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$97,596
Program Service Revenue
$37,085
Investment Income
$-14,256
Other Revenue
$251,026
All Other Contributions
$4,375
Change in Net Assets
$26,277
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$237,788
Salaries, Compensation, and Employee Benefits$107,386
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$97,035--$97,035
Occupancy$66,738--$66,738
All Other Expenses$27,668$1,799-$29,467
Depreciation Depletion$20,292--$20,292
Office Expenses$18,737--$18,737
Insurance$14,280--$14,280
Conferences and Meetings-$12,364-$12,364
Payroll Taxes$10,351--$10,351
Other Expenses$7,279--$7,279
Fees for Services Accounting$3,489--$3,489
Interest$62--$62
Total Functional Expenses$331,011$14,163$0$345,174
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$588,056
Gaming Direct Expenses$546,718
Fundraising Gross Income$91,177
Fundraising Direct Expenses$42,376
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Lodge Activity$91,177$91,177$42,376$48,801
Total Events$91,177$91,177$42,376$48,801
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll Liabilities$3,804
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“A review is conducted by the lodge auditing & accounting committee and is approved by the lodge trustees upon the committee's recommendation.”

Form 990, Page 6, Part VI, Line 19

“Documents are made available upon request with approval from the lodge trustees”

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
93-0452721
Phone
5414692169
Address
PO BOX 5000, BROOKINGS, OR 97415

Signing Officer

Name
Johanna Broberg
Title
Treasurer
Phone
5414692169
Signed
2023-06-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arnie Morosky
Formed
1959
Legal Domicile
Or
Voting Board Members
15
Independent Board Members
15
Employees
16

Preparer

Firm
CHOLWELL BENZ & HARTWICK CPA'S
Address
1225 MARSHALL STREET SUITE 2, CRESCENT CITY, CA 95531
Preparer
Clar T Byers Iii
Phone
7074649591
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IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt037811
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt037811
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0344572
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0370495
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt066738
IRS990/OccupancyGrp/TotalAmt066738
IRS990/OfficeExpensesGrp/ProgramServicesAmt018737
IRS990/OfficeExpensesGrp/TotalAmt018737
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0MISC LODGE EXPENSE
IRS990/OtherExpensesGrp/Desc1DUES - GRAND LODGE
IRS990/OtherExpensesGrp/Desc2BANK & CC FEES - BAR
IRS990/OtherExpensesGrp/Desc3MUSIC & ENTERT - BAR
IRS990/OtherExpensesGrp/ProgramServicesAmt037939
IRS990/OtherExpensesGrp/ProgramServicesAmt118300
IRS990/OtherExpensesGrp/ProgramServicesAmt28841
IRS990/OtherExpensesGrp/ProgramServicesAmt37279
IRS990/OtherExpensesGrp/TotalAmt037939
IRS990/OtherExpensesGrp/TotalAmt118300
IRS990/OtherExpensesGrp/TotalAmt28841
IRS990/OtherExpensesGrp/TotalAmt37279
IRS990/OtherLiabilitiesGrp/BOYAmt062261
IRS990/OtherLiabilitiesGrp/EOYAmt03804
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/Desc1BULLETIN ADS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt018844
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt12640
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt018844
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12640
IRS990/OtherRevenueTotalAmt021484
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt097035
IRS990/OtherSalariesAndWagesGrp/TotalAmt097035
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt010351
IRS990/PayrollTaxesGrp/TotalAmt010351
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011209
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011209
IRS990/PrincipalOfficerNm0ARNIE MOROSKY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MISC LODGE ACTIVITIES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt037085
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt037085
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0101336
IRS990/PYInvestmentIncomeAmt03515
IRS990/PYOtherExpensesAmt0184460
IRS990/PYOtherRevenueAmt0267376
IRS990/PYProgramServiceRevenueAmt010041
IRS990/PYRevenuesLessExpensesAmt0103343
IRS990/PYSalariesCompEmpBnftPaidAmt094465
IRS990/PYTotalExpensesAmt0278925
IRS990/PYTotalRevenueAmt0382268
IRS990/ReconcilationRevenueExpnssAmt026277
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt037811
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0145396
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0325513
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0470909
IRS990ScheduleD/EquipmentGrp/BookValueAmt037497
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0285285
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0322782
IRS990ScheduleD/LandGrp/BookValueAmt037049
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt037049
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03804
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0219942
IRS990ScheduleD/TotalLiabilityAmt03804
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt042376
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0LODGE ACTIVITY
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt091177
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt091177
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt091177
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt091177
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt048801
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt042376
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt042376
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0546718
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0588056
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0588056
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt041338
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0546718
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0546718
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0BPOE 1934 BOOKKEEPER
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0800 ELK DRIVE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0BROOKINGS
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OR
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd097415
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A REVIEW IS CONDUCTED BY THE LODGE AUDITING & ACCOUNTING COMMITTEE AND IS APPROVED BY THE LODGE TRUSTEES UPON THE COMMITTEE'S RECOMMENDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE MADE AVAILABLE UPON REQUEST WITH APPROVAL FROM THE LODGE TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0676129
IRS990/TotalAssetsEOYAmt0634961
IRS990/TotalAssetsGrp/BOYAmt0676129
IRS990/TotalAssetsGrp/EOYAmt0634961
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt097596
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt014163
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0331011
IRS990/TotalFunctionalExpensesGrp/TotalAmt0345174
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0121905
IRS990/TotalLiabilitiesEOYAmt054460
IRS990/TotalLiabilitiesGrp/BOYAmt0121905
IRS990/TotalLiabilitiesGrp/EOYAmt054460
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0554224
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0580501
IRS990/TotalProgramServiceExpensesAmt0331011
IRS990/TotalProgramServiceRevenueAmt037085
IRS990/TotalRevenueGrp/ExclusionAmt037828
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0187226
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0371451
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0676129
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0634961

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$634,961
Liabilities
$54,460
Net assets
$580,501
Revenue
$371,451
Expenses
$345,174
Net income
$26,277
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.99$0.12$4.87$3.93$4.65$0.72
2024Detailed filing. Detailed filing data is available for this year.$6.31$0.73$5.58$3.95$4.17$0.22
2023Detailed filing. Detailed filing data is available for this year.$6.35$0.54$5.81$3.71$3.45$0.26
2022Detailed filing. Detailed filing data is available for this year.$6.76$1.22$5.54$3.82$2.79$1.03
2021Detailed filing. Detailed filing data is available for this year.$4.91$0.40$4.51$3.19$2.06$1.14
2020Detailed filing. Detailed filing data is available for this year.$3.80$0.43$3.37$2.39$2.31$0.07
2019Detailed filing. Detailed filing data is available for this year.$4.02$0.49$3.54$5.56$5.61$0.05
2018Detailed filing. Detailed filing data is available for this year.$4.12$0.58$3.54$6.45$6.13$0.33
2017Detailed filing. Detailed filing data is available for this year.$3.46$0.49$2.97$5.17$5.10$0.07
2016Detailed filing. Detailed filing data is available for this year.$3.31$0.48$2.83$5.15$5.30$0.16
2015Detailed filing. Detailed filing data is available for this year.$3.53$0.47$3.07$6.40$6.09$0.31
2014Detailed filing. Detailed filing data is available for this year.$3.14$0.49$2.65$4.98$4.64$0.34
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.66$0.47$2.20$3.94
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.41$0.50$1.91$3.63