Civic Intelligence

Benevolent and Protective Order Of

990 • Fiscal year 2022 • EIN 93-0477725

Apr 01, 2021 to Mar 31, 2022 • Filed on Jul 06, 2022

PO Box 966Newport, OR 97365

(541) 265-2105

Siviq Scores

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

Liabilities / Assets

77th percentile

0.11x

Higher debt load relative to assets than 77% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

79th percentile

0.21x

Higher debt load relative to revenue than 79% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Net Margin

29th percentile

-5.2%

Higher net margin than 29% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Top Officer Pay

95th percentile

$7,150

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 8.1% of source-year revenue.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Asset Growth

29th percentile

-4.3%

Faster asset growth than 29% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

47th percentile

15%

Faster revenue growth than 47% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$168,063

Down $7,602 (-4.3%) from 2021

Net Assets

Down

$149,215

Down $6,012 (-3.9%) from 2021

Liabilities

Down

$18,848

Down $1,590 (-7.8%) from 2021

Revenue

Up

$88,709

Up $11,595 (+15%) from 2021

Expenses

Up

$93,279

Up $13,074 (+16%) from 2021

Net Income

Down

-$4,570

Down $1,479 (-48%) from 2021

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2012: $150,155Liabilities 2012: $34,9222012Assets 2013: $146,678Liabilities 2013: $32,5092013Assets 2014: $146,002Liabilities 2014: $34,9092014Assets 2015: $142,436Liabilities 2015: $39,7742015Assets 2016: $158,042Liabilities 2016: $49,3572016Assets 2017: $141,724Liabilities 2017: $36,2482017Assets 2018: $164,911Liabilities 2018: $43,2802018Assets 2019: $178,203Liabilities 2019: $18,527Net Assets 2019: $159,6762019Assets 2020: $172,638Liabilities 2020: $16,417Net Assets 2020: $156,2212020Assets 2021: $175,665Liabilities 2021: $20,438Net Assets 2021: $155,2272021Assets 2022: $168,063Liabilities 2022: $18,848Net Assets 2022: $149,2152022Assets 2023: $155,645Liabilities 2023: $21,093Net Assets 2023: $134,5522023Assets 2024: $141,986Liabilities 2024: $10,245Net Assets 2024: $131,7412024Assets 2025: $144,307Liabilities 2025: $11,588Net Assets 2025: $115,1522025

Highlighted filing

2022

Assets$168,063
Liabilities$18,848
Net Assets$149,215

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2012: $93,351Expenses 2012: $107,445Net Income 2012: -$14,0942012Revenue 2013: $97,251Expenses 2013: $95,833Net Income 2013: $1,4182013Revenue 2014: $101,500Expenses 2014: $104,576Net Income 2014: -$3,0762014Revenue 2015: $107,858Expenses 2015: $116,289Net Income 2015: -$8,4312015Revenue 2016: $110,680Expenses 2016: $102,434Net Income 2016: $8,2462016Revenue 2017: $111,870Expenses 2017: $115,079Net Income 2017: -$3,2092017Revenue 2018: $137,693Expenses 2018: $121,538Net Income 2018: $16,1552018Revenue 2019: $114,067Expenses 2019: $97,583Net Income 2019: $16,4842019Revenue 2020: $128,550Expenses 2020: $92,342Net Income 2020: $36,2082020Revenue 2021: $77,114Expenses 2021: $80,205Net Income 2021: -$3,0912021Revenue 2022: $88,709Expenses 2022: $93,279Net Income 2022: -$4,5702022Revenue 2023: $93,296Expenses 2023: $111,411Net Income 2023: -$18,1152023Revenue 2024: $114,788Expenses 2024: $118,248Net Income 2024: -$3,4602024Revenue 2025: $115,632Expenses 2025: $132,221Net Income 2025: -$16,5892025

Highlighted filing

2022

Revenue$88,709
Expenses$93,279
Net Income-$4,570
Jump To
Filing Snapshot
Filing Period
Apr 1, 2021 to Mar 31, 2022
Signed
Jul 6, 2022
Return Version
2021v4.0
Gross Receipts
$110,541
Mission and Program Overview

Mission

Lodge members invest in their community through programs that help youth grow up healthy and drug-free, that address unmet needs in the community, and that honor the service and sacrifice of veterans in the newport, oregon area. Elks strive to inculcate the principles of charity, justice, brotherly love, and fidelity; to recognize a belief in god, to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization; to provide for its government and benevolent programs, demonstrating that elks care and elks share.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$89,118$85,143▼ $3,975
Savings and Temporary Cash Investments$54,686$40,571▼ $14,115
Investments in Publicly Traded Securities$22,059$20,617▼ $1,442
Cash and Non-Interest-Bearing Accounts$7,459$19,389▲ $11,930
Inventories for Sale or Use$2,343$2,343→ $0
Total Assets$175,665$168,063▼ $7,602
Liabilities
Deferred Revenue$16,813$13,665▼ $3,148
Other Liabilities$2,700$2,700→ $0
Accounts Payable and Accrued Expenses$925$2,483▲ $1,558
Total Liabilities$20,438$18,848▼ $1,590
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$112,841$107,414▼ $5,427
Net Assets With Donor Restrictions$42,386$41,801▼ $585
Total Net Assets Fund Balance$155,227$149,215▼ $6,012
Total Liabilities and Net Assets / Fund Balance$175,665$168,063▼ $7,602

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$53,538$721,562$775,100
Equipment$3,528$40,611$44,139
Land$28,077-$28,077
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Donya HuberSecretaryPT$7,150$7,150
Jerry F Sheehan IiiTreasurerPT$100$100

Board Members and Trustees

NameTitle
Bruce PerssonAudit Chairp
Tammie JohnsonTrustee 1st
Robert R MayTrustee 2nd
Gary WhiteTrustee 3rd
Janette WingerEstmd Leadin
Jessica Fagan-sheehanEstmd Lectrn
Carrie DavisEstmd Loyal
Kay JonesExalted Rule
Revenue and Support

Revenue Composition

Contributions and Grants
$45,300
Program Service Revenue
$0
Investment Income
$1,683
Other Revenue
$41,726
All Other Contributions
$13,953
Change in Net Assets
$-4,570
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$81,947
Salaries, Compensation, and Employee Benefits$11,332
Total Fundraising Expense$3,982
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$11,715$14,321$1,420$27,456
Depreciation Depletion$8,437--$8,437
Current Officers, Directors, Trustees, and Key Employees-$7,250-$7,250
Payment Travel Entrtnmnt Publicly Ofcl$5,790--$5,790
Insurance$2,932$1,466$488$4,886
Fees for Services Accounting-$4,407-$4,407
All Other Expenses$1,686$518$1,757$3,961
Office Expenses$2,081$1,537$308$3,926
Other Salaries and Wages$3,098--$3,098
Other Expenses$531$1,443-$1,974
Payroll Taxes$295$680$9$984
Total Functional Expenses$57,574$31,723$3,982$93,279
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$10,713
Fundraising Gross Income$7,212
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
Rental Deposit$2,700
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

Form 990, Page 6, 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.

Form 990, Page 6, Part VI, Line 7A

The annual slate of officers are nominated and presented to the membership at an annual meeting to vote their approval or disapproval of the new officers and trustees.

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

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

Form 990, Page 6, Part VI, Line 12C

As outlined in the bpoe elks grand lodge statutes, local bylaws, and house rules, monitored by local lodge officers.

Form 990, Page 6, Part VI, Line 15A

Compensation for top management review and approval process per bpoe annotated statutes and local lodge bylaws under internal revenue service group exemption 1156. The secretary and treasurer receive minimal hourly pay for bookkeeping and other management services to support lodge operations. Other officers and trustees are unpaid volunteers.

Form 990, Page 6, Part VI, Line 15B

Compensation for employees review and approval process per bpoe annotated statutes and local lodge bylaws under internal revenue service group exemption 1156. Compensation 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 to any hiring or wage increases.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies, and financial statements are available by advance appointment at the lodge newport office location. Annual form 990 is also available at guidestar.org. Governance and operating policies and procedures are available at bpoe of the usa website www.elks.org.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
93-0477725
Phone
5412652105
Address
PO BOX 966, NEWPORT, OR 97365
Doing Business As
Bpoe Elks Lodge No 2105

Signing Officer

Name
Kay Jones
Title
Exalted Ruler
Phone
5412652105
Signed
2022-07-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kay Jones
Formed
1959
Legal Domicile
Or
Voting Board Members
10
Independent Board Members
10
Employees
3
Volunteers
40

Preparer

Firm
Grimstad & Associates
Address
PO BOX 1930, NEWPORT, OR 97365
Preparer
Signe Grimstad
Phone
5412655411
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Lodge members invest in their community through programs that help youth grow up healthy and drug-free, that address unmet needs in the community, and that honor the service and sacrifice of veterans in the newport, oregon area. Elks strive to inculcate the principles of charity, justice, brotherly love, and fidelity; to recognize a belief in god, to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization; to provide for its government and benevolent programs, demonstrating that elks care and elks share.

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IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt032368
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt032368
IRS990/NetUnrlzdGainsLossesInvstAmt0-1442
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0112841
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0107414
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IRS990/OccupancyGrp/FundraisingAmt01420
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IRS990/OfficeExpensesGrp/FundraisingAmt0308
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01537
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0CHARITY, COMMUNITY ACTIVI
IRS990/OtherExpensesGrp/Desc1PER CAPITA NATIONAL
IRS990/OtherExpensesGrp/Desc2BANK & MERCHANT FEES
IRS990/OtherExpensesGrp/Desc3LICENSES AND FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0101
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11443
IRS990/OtherExpensesGrp/ProgramServicesAmt013718
IRS990/OtherExpensesGrp/ProgramServicesAmt15296
IRS990/OtherExpensesGrp/ProgramServicesAmt21995
IRS990/OtherExpensesGrp/ProgramServicesAmt3531
IRS990/OtherExpensesGrp/TotalAmt013718
IRS990/OtherExpensesGrp/TotalAmt15296
IRS990/OtherExpensesGrp/TotalAmt22096
IRS990/OtherExpensesGrp/TotalAmt31974
IRS990/OtherLiabilitiesGrp/BOYAmt02700
IRS990/OtherLiabilitiesGrp/EOYAmt02700
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc1BULLETIN ADVERTISING
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03916
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt135
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt035
IRS990/OtherRevenueTotalAmt03951
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03098
IRS990/OtherSalariesAndWagesGrp/TotalAmt03098
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt09
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0680
IRS990/PayrollTaxesGrp/ProgramServicesAmt0295
IRS990/PayrollTaxesGrp/TotalAmt0984
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KAY JONES
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0THE CLUB OFFERS BEVERAGE AND MEAL SALES, FACILITY RENTALS TO ITS MEMBERS AND THEIR GUESTS TO REINVEST IN ITS COMMUNITY, AND TO FUND ITS CHARITABLE PROGRAMS.
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IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt05790
IRS990/PYOtherExpensesAmt067816
IRS990/PYOtherRevenueAmt030978
IRS990/PYRevenuesLessExpensesAmt0-3091
IRS990/PYSalariesCompEmpBnftPaidAmt012389
IRS990/PYTotalExpensesAmt080205
IRS990/PYTotalRevenueAmt077114
IRS990/ReconcilationRevenueExpnssAmt0-4570
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt040571
IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0721562
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0775100
IRS990ScheduleD/EquipmentGrp/BookValueAmt03528
IRS990ScheduleD/EquipmentGrp/DepreciationAmt040611
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt044139
IRS990ScheduleD/LandGrp/BookValueAmt028077
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt028077
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02700
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RENTAL DEPOSIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt085143
IRS990ScheduleD/TotalLiabilityAmt02700
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LODGE MEMBERS INVEST IN THEIR COMMUNITY THROUGH PROGRAMS THAT HELP YOUTH GROW UP HEALTHY AND DRUG-FREE, THAT ADDRESS UNMET NEEDS IN THE COMMUNITY, AND THAT HONOR THE SERVICE AND SACRIFICE OF VETERANS IN THE NEWPORT, OREGON AREA. ELKS STRIVE TO INCULCATE THE PRINCIPLES OF CHARITY, JUSTICE, BROTHERLY LOVE, AND FIDELITY; TO RECOGNIZE A BELIEF IN GOD, TO PROMOTE THE WELFARE AND ENHANCE THE HAPPINESS OF ITS MEMBERS; TO QUICKEN THE SPIRIT OF AMERICAN PATRIOTISM; TO CULTIVATE GOOD FELLOWSHIP; TO PERPETUATE ITSELF AS A FRATERNAL ORGANIZATION; TO PROVIDE FOR ITS GOVERNMENT AND BENEVOLENT PROGRAMS, DEMONSTRATING THAT ELKS CARE AND ELKS SHARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LODGE IS ORGANIZED WITH DUES PAYING MEMBERS WHO MEET EACH THURSDAY TO APPROVE LODGE BUSINESS DECISIONS AS PRESENTED BY THE EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ANNUAL SLATE OF OFFICERS ARE NOMINATED AND PRESENTED TO THE MEMBERSHIP AT AN ANNUAL MEETING TO VOTE THEIR APPROVAL OR DISAPPROVAL OF THE NEW OFFICERS AND TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MANAGEMENT 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/ExplanationTxt4FORM 990 REVIEW PROCESS INCLUDES DISTRIBUTING COPIES OF THE FORM TO OFFICERS AND TRUSTEES VIA BOARD PACKET AFTER COMPLETION OF THE FORM BY THE CONTRACTED CPA EACH YEAR. THE 990 IS THEN DISCUSSED AND APPROVED AT THE NEXT TRUSTEE MEETING, OR, IF TIME IS SHORT, DISCUSSION AND APPROVAL CONSENSUS IS OBTAINED VIA PHONE OR EMAIL PRIOR TO FILING FORM 990 EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AS OUTLINED IN THE BPOE ELKS GRAND LODGE STATUTES, LOCAL BYLAWS, AND HOUSE RULES, MONITORED BY LOCAL LODGE OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION FOR TOP MANAGEMENT REVIEW AND APPROVAL PROCESS PER BPOE ANNOTATED STATUTES AND LOCAL LODGE BYLAWS UNDER INTERNAL REVENUE SERVICE GROUP EXEMPTION 1156. THE SECRETARY AND TREASURER RECEIVE MINIMAL HOURLY PAY FOR BOOKKEEPING AND OTHER MANAGEMENT SERVICES TO SUPPORT LODGE OPERATIONS. OTHER OFFICERS AND TRUSTEES ARE UNPAID VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COMPENSATION FOR EMPLOYEES REVIEW AND APPROVAL PROCESS PER BPOE ANNOTATED STATUTES AND LOCAL LODGE BYLAWS UNDER INTERNAL REVENUE SERVICE GROUP EXEMPTION 1156. COMPENSATION 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 TO ANY HIRING OR WAGE INCREASES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE BY ADVANCE APPOINTMENT AT THE LODGE NEWPORT OFFICE LOCATION. ANNUAL FORM 990 IS ALSO AVAILABLE AT GUIDESTAR.ORG. GOVERNANCE AND OPERATING POLICIES AND PROCEDURES ARE AVAILABLE AT BPOE OF THE USA WEBSITE WWW.ELKS.ORG.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BPO ELKS OF THE USA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1ELKS NATIONAL FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2OREGON STATE ELKS ASSOC TRUST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0360793011
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1263718342
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2931117289
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C8
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FRATERNAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PHILANTHRO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2PHILANTHRO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt17
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02750 N LAKEVIEW AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt12750 N LAKEVIEW AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt26950 SW HAMPTON ST STE 232
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CHICAGO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1CHICAGO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2PORTLAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0606141889
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd1606141889
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd297223
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0true
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0EACH SUBORDINATE LODGE OF BPOE, LISTED IN THE GROUP EXEMPTION, IS EXEMPT UNDER SECTION 501(C)(8). AS STATED IN THE INTERNAL REVENUE MANUAL 25.7.3.1 (09-20-2006), "A CENTRAL ORGANIZATION THAT IS TAX EXEMPT UNDER IRC 501(C) MAY OBTAIN RECOGNITION OF EXEMPTION, ON A GROUP BASIS, FOR SUBORDINATE ORGANIZATIONS THAT ARE UNDER ITS GENERAL SUPERVISION AND CONTROL. THE PURPOSE OF THE GROUP EXEMPTION IS TO RELIEVE SUBORDINATE ORGANIZATIONS FROM FILING THEIR OWN EXEMPTION APPLICATIONS." DETERMINATION OF TAX EXEMPT STATUS AND GROUP EXEMPTION IS THE RESPONSIBILITY OF TE/GE HEADQUARTERS (HQ) IN CINNCINNATI, OHIO OR THE AREA OFFICE (AO) WHICH HAS JURISDICTION FOR THE AREA IN WHICH THE CENTRAL ORGANIZATION'S PRINCIPAL PLACE OF BUSINESS IS LOCATED. (INTERNAL REVENUE MANUAL 25.7.3.1.2 (12-01-2002) BPOE GRAND LODGE AND ITS SUBORDINATE LODGES HAVE BEEN GRANTED EXEMPTION UNDER SECTION 501(C)(8) OF THE INTERNAL REVENUE CODE BY THE INTERNAL REVENUE SERVICE OFFICIALS HAVING THE RESPONSIBILITY AND AUTHORITY FOR EXAMINING AND ISSUING TAX EXEMPTION DETERMINATIONS. THESE RULINGS ESTABLISH THAT THE BPOE GRAND LODGE AND ALL ITS LISTED SUBORDINATES ARE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(8) OF THE INTERNAL REVENUE CODE.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt05296
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt18500
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt21031
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0PER CAPITA PAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1GRANTS RECEIVED
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2PER CAPITA PAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0BPO ELKS OF THE USA
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1ELKS NATIONAL FOUNDATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2OREGON STATE ELKS ASSOC TRUST
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0L
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1C
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2L
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0175665
IRS990/TotalAssetsEOYAmt0168063
IRS990/TotalAssetsGrp/BOYAmt0175665
IRS990/TotalAssetsGrp/EOYAmt0168063
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt045300

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.$1.44$0.12$1.15$1.16$1.32$0.17
2024Detailed filing. Detailed filing data is available for this year.$1.42$0.10$1.32$1.15$1.18$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.56$0.21$1.35$0.93$1.11$0.18
2022Detailed filing. Detailed filing data is available for this year.$1.68$0.19$1.49$0.89$0.93$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.76$0.20$1.55$0.77$0.80$0.03
2020Summary only. Only limited summary data is available for this year.$1.73$0.16$1.56$1.29$0.92$0.36
2019Detailed filing. Detailed filing data is available for this year.$1.78$0.19$1.60$1.14$0.98$0.16
2018Summary only. Only limited summary data is available for this year.$1.65$0.43$1.38$1.22$0.16
2017Summary only. Only limited summary data is available for this year.$1.42$0.36$1.12$1.15$0.03
2016Summary only. Only limited summary data is available for this year.$1.58$0.49$1.11$1.02$0.08
2015Summary only. Only limited summary data is available for this year.$1.42$0.40$1.08$1.16$0.08
2014Summary only. Only limited summary data is available for this year.$1.46$0.35$1.02$1.05$0.03
2013Summary only. Only limited summary data is available for this year.$1.47$0.33$0.97$0.96$0.01
2012Summary only. Only limited summary data is available for this year.$1.50$0.35$0.93$1.07$0.14