Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
29th percentile
Higher net margin than 29% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 8.1% of source-year revenue.
Asset Growth
29th percentile
Faster asset growth than 29% of similar nonprofits.
Revenue Growth
47th percentile
Faster revenue growth than 47% of similar nonprofits.
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
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $53,538 | $721,562 | $775,100 |
| Equipment | $3,528 | $40,611 | $44,139 |
| Land | $28,077 | - | $28,077 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Donya Huber | Secretary | PT | $7,150 | $7,150 |
| Jerry F Sheehan Iii | Treasurer | PT | $100 | $100 |
| Name | Title |
|---|---|
| Bruce Persson | Audit Chairp |
| Tammie Johnson | Trustee 1st |
| Robert R May | Trustee 2nd |
| Gary White | Trustee 3rd |
| Janette Winger | Estmd Leadin |
| Jessica Fagan-sheehan | Estmd Lectrn |
| Carrie Davis | Estmd Loyal |
| Kay Jones | Exalted Rule |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $10,713 |
| Fundraising Gross Income | $7,212 |
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Rental Deposit | $2,700 |
“The lodge is organized with dues paying members who meet each thursday to approve lodge business decisions as presented by the executive committee.”
“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.”
“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 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.”
“As outlined in the bpoe elks grand lodge statutes, local bylaws, and house rules, monitored by local lodge officers.”
“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.”
“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.”
“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.”
“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.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 925 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 2483 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AllOtherContributionsAmt | 0 | 13953 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 1757 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 518 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1686 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 3961 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JEROME SHEEHAN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5412652105 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 966 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NEWPORT |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97365 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 7459 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 19389 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 7250 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 7250 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 7703 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 45300 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1683 |
| IRS990/CYOtherExpensesAmt | 0 | 81947 |
| IRS990/CYOtherRevenueAmt | 0 | 41726 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -4570 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 11332 |
| IRS990/CYTotalExpensesAmt | 0 | 93279 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 3982 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 88709 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 16813 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 13665 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 8437 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 8437 |
| IRS990/Desc | 0 | THE LODGE COORDINATES MEMBER ACTIVITIES, CHARITABLE PROGRAMS, FUNDRAISING, COMMUNICATION AND INTERACTION WITH THE GRAND LODGE AND ITS STATE AFFILIATION. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | BPOE ELKS LODGE NO 2105 |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 42386 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 41801 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 3 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4407 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4407 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KAY JONES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DONYA HUBER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JERRY F SHEEHAN III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JANETTE WINGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CARRIE DAVIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JESSICA FAGAN-SHEEHAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | TAMMIE JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ROBERT R MAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | GARY WHITE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | BRUCE PERSSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 7150 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXALTED RULE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | ESTMD LEADIN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | ESTMD LOYAL |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | ESTMD LECTRN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE 1ST |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE 2ND |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE 3RD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | AUDIT CHAIRP |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1959 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingDirectExpensesAmt | 0 | 10713 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 7212 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 110541 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 35784 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 16611 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 488 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1466 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 2932 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4886 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 2343 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 2343 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1683 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1683 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 22059 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 20617 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 762173 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 89118 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 85143 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 847316 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 3416 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 22847 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 155227 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 149215 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -3501 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -3501 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 8908 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 8908 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 32368 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 32368 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -1442 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 112841 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 107414 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 1420 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 14321 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 11715 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 27456 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 308 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1537 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 2081 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3926 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | CHARITY, COMMUNITY ACTIVI |
| IRS990/OtherExpensesGrp/Desc | 1 | PER CAPITA NATIONAL |
| IRS990/OtherExpensesGrp/Desc | 2 | BANK & MERCHANT FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | LICENSES AND FEES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 101 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1443 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 13718 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 5296 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1995 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 531 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 13718 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 5296 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2096 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1974 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2700 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2700 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 541800 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | BULLETIN ADVERTISING |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3916 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 3916 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 35 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 35 |
| IRS990/OtherRevenueTotalAmt | 0 | 3951 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 3098 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 3098 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 9 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 680 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 295 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 984 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | KAY JONES |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE 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. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 44565 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1571 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt | 0 | 5790 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 5790 |
| IRS990/PYOtherExpensesAmt | 0 | 67816 |
| IRS990/PYOtherRevenueAmt | 0 | 30978 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -3091 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 12389 |
| IRS990/PYTotalExpensesAmt | 0 | 80205 |
| IRS990/PYTotalRevenueAmt | 0 | 77114 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -4570 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RelatedOrganizationsAmt | 0 | 8500 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 32368 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 54686 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 40571 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 53538 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 721562 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 775100 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 3528 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 40611 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 44139 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 28077 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 28077 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 2700 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | RENTAL DEPOSIT |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 85143 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2700 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE LODGE IS ORGANIZED WITH DUES PAYING MEMBERS WHO MEET EACH THURSDAY TO APPROVE LODGE BUSINESS DECISIONS AS PRESENTED BY THE EXECUTIVE COMMITTEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | AS OUTLINED IN THE BPOE ELKS GRAND LODGE STATUTES, LOCAL BYLAWS, AND HOUSE RULES, MONITORED BY LOCAL LODGE OFFICERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | true |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 2 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | BPO ELKS OF THE USA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | ELKS NATIONAL FOUNDATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | OREGON STATE ELKS ASSOC TRUST |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 360793011 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 263718342 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 2 | 931117289 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501C8 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501C3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 2 | 501C3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | IL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | IL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 2 | OR |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | FRATERNAL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | PHILANTHRO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 2 | PHILANTHRO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 7 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 1 | 7 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 2750 N LAKEVIEW AVE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 2750 N LAKEVIEW AVE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 2 | 6950 SW HAMPTON ST STE 232 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | CHICAGO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | CHICAGO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 2 | PORTLAND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | IL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 2 | OR |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 606141889 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 606141889 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 2 | 97223 |
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| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | true |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt | 0 | EACH 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/FormAndLineReferenceDesc | 0 | SCHEDULE R |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 5296 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 1 | 8500 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 2 | 1031 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | PER CAPITA PAID |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 1 | GRANTS RECEIVED |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 2 | PER CAPITA PAID |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | BPO ELKS OF THE USA |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | ELKS NATIONAL FOUNDATION |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 2 | OREGON STATE ELKS ASSOC TRUST |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | L |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | C |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 2 | L |
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| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | OR |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 175665 |
| IRS990/TotalAssetsEOYAmt | 0 | 168063 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 175665 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 168063 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 45300 |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.