Civic Intelligence

B P O Elks Forest Grove 2440

990 • Fiscal year 2020 • EIN 93-0582827

Apr 01, 2019 to Mar 31, 2020 • Filed on Jul 21, 2020

PO Box 296Forest Grove, OR 97116

(503) 357-2440

Siviq Scores

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

Liabilities / Assets

67th percentile

0.09x

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

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.10x

Higher debt load relative to revenue than 55% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Net Margin

52nd percentile

1.3%

Higher net margin than 52% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

83rd percentile

$8,334

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Asset Growth

42nd percentile

-1.7%

Faster asset growth than 42% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

62nd percentile

-0.1%

Faster revenue growth than 62% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$368,802

Down $6,323 (-1.7%) from 2019

Net Assets

Up

$337,126

Up $3,985 (+1.2%) from 2019

Liabilities

Down

$31,676

Down $10,308 (-25%) from 2019

Revenue

Down

$312,004

Down $464 (-0.1%) from 2019

Expenses

Up

$308,019

Up $28,102 (+10%) from 2019

Net Income

Down

$3,985

Down $28,566 (-88%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $342,509Liabilities 2012: $32,128Net Assets 2012: $310,3812012Assets 2013: $361,244Liabilities 2013: $30,793Net Assets 2013: $330,4512013Assets 2014: $335,077Liabilities 2014: $19,979Net Assets 2014: $315,0982014Assets 2015: $361,353Liabilities 2015: $36,303Net Assets 2015: $325,0502015Assets 2016: $344,415Liabilities 2016: $26,712Net Assets 2016: $317,7032016Assets 2017: $353,190Liabilities 2017: $44,708Net Assets 2017: $308,4822017Assets 2018: $342,013Liabilities 2018: $40,752Net Assets 2018: $301,2612018Assets 2019: $375,125Liabilities 2019: $41,984Net Assets 2019: $333,1412019Assets 2020: $368,802Liabilities 2020: $31,676Net Assets 2020: $337,1262020Assets 2021: $408,815Liabilities 2021: $58,100Net Assets 2021: $350,7152021Assets 2022: $410,301Liabilities 2022: $41,972Net Assets 2022: $368,3292022Assets 2023: $428,550Liabilities 2023: $45,161Net Assets 2023: $383,3892023Assets 2024: $459,561Liabilities 2024: $81,744Net Assets 2024: $377,8172024Assets 2025: $470,544Liabilities 2025: $40,849Net Assets 2025: $429,6952025

Highlighted filing

2020

Assets$368,802
Liabilities$31,676
Net Assets$337,126

Operations Trend

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

$400K$200K$0-$200KRevenue 2012: $170,747Expenses 2012: $161,580Net Income 2012: $9,1672012Revenue 2013: $233,200Expenses 2013: $217,197Net Income 2013: $16,0032013Revenue 2014: $219,505Expenses 2014: $233,968Net Income 2014: -$14,4632014Revenue 2015: $214,205Expenses 2015: $203,915Net Income 2015: $10,2902015Revenue 2016: $213,513Expenses 2016: $220,692Net Income 2016: -$7,1792016Revenue 2017: $224,069Expenses 2017: $235,089Net Income 2017: -$11,0202017Revenue 2018: $140,392Expenses 2018: $181,004Net Income 2018: -$40,6122018Revenue 2019: $312,468Expenses 2019: $279,917Net Income 2019: $32,5512019Revenue 2020: $312,004Expenses 2020: $308,019Net Income 2020: $3,9852020Revenue 2021: $240,597Expenses 2021: $227,008Net Income 2021: $13,5892021Revenue 2022: $324,501Expenses 2022: $306,887Net Income 2022: $17,6142022Revenue 2023: $328,429Expenses 2023: $313,369Net Income 2023: $15,0602023Revenue 2024: $326,668Expenses 2024: $332,240Net Income 2024: -$5,5722024Revenue 2025: $398,383Expenses 2025: $346,505Net Income 2025: $51,8782025

Highlighted filing

2020

Revenue$312,004
Expenses$308,019
Net Income$3,985
Jump To
Filing Snapshot
Filing Period
Apr 1, 2019 to Mar 31, 2020
Signed
Jul 21, 2020
Return Version
2019v5.1
Gross Receipts
$694,641
Mission and Program Overview

Mission

Fraternal organization providing social and other benefits to members and the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$206,539$213,991▲ $7,452
Cash and Non-Interest-Bearing Accounts$140,042$128,564▼ $11,478
Inventories for Sale or Use$15,608$13,576▼ $2,032
Savings and Temporary Cash Investments$12,661$12,671▲ $10
Accounts Receivable$275$0▼ $275
Total Assets$375,125$368,802▼ $6,323
Liabilities
Deferred Revenue$22,444$27,391▲ $4,947
Mortgage Notes Payable Secured by Investment Property$17,846$0▼ $17,846
Accounts Payable and Accrued Expenses$1,694$4,285▲ $2,591
Total Liabilities$41,984$31,676▼ $10,308
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$252,927$256,912▲ $3,985
Net Assets With Donor Restrictions$80,214$80,214→ $0
Total Net Assets Fund Balance$333,141$337,126▲ $3,985
Total Liabilities and Net Assets / Fund Balance$375,125$368,802▼ $6,323

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$54,744$336,091$390,835
Equipment$29,779$227,374$257,153
Land$114,068-$114,068
Other Land Buildings$15,400$1,100$16,500

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$32,458---$32,458
2018$32,458---$32,458
2017$32,458---$32,458
Compensation and Service Providers

Employees

NameTitleBaseTotal
Calvin D BowesSecretary$8,334$8,334

Board Members and Trustees

NameTitle
David MccoyTrustee
Don PestkaTrustee
Eric CrawfordTrustee
Joshua JonesTrustee
Paul Daltonpam AndersonTrustee
David ClarkeEsteemed Leading Knight
Ellie JonesEsteemed Lecturing Knight
Kyle PestkaEsteemed Loyal Knight
Helen AltairExalted Ruler
Mary Ann MotohTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$139,204
Program Service Revenue
$87,118
Investment Income
$9
Other Revenue
$85,673
All Other Contributions
$57,222
Change in Net Assets
$3,985
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$209,018
Salaries, Compensation, and Employee Benefits$99,001
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$80,089
Occupancy---$41,379
Office Expenses---$21,903
Depreciation Depletion---$14,144
All Other Expenses---$10,983
Payroll Taxes---$9,532
Current Officers, Directors, Trustees, and Key Employees---$9,380
Payments to Affiliates---$8,343
Fees for Services Accounting---$7,965
Other Expenses---$7,581
Insurance---$7,118
Fees for Services Other---$4,039
Conferences and Meetings---$3,582
Fees for Services Legal---$3,191
Advertising---$251
Interest---$199
Total Functional Expenses$0$0$0$308,019
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$325,071
Gaming Direct Expenses$309,254
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has dues paying members.

Form 990, Part VI, Section A, Line 7A

Members elect the governing body annually.

Form 990, Part VI, Section A, Line 7B

Decisions approved by the governing body are brought to membership to ratify their decisions and must be approved by a majority of the voting members present.

Form 990, Part VI, Section B, Line 11B

The governing board reviews and presents to members prior to filing.

Form 990, Part VI, Section C, Line 18

Documents are secured in the office of the lodge and made available upon request from the public.

Form 990, Part VI, Section C, Line 19

Documents are secured in the office of the lodge and made available upon request from the public.

Filing and Contact Details

Filer

Filer Name
FOREST GROVE BPOE #2440
EIN
93-0582827
Phone
5033572440
Address
PO BOX 296, FOREST GROVE, OR 97116

Signing Officer

Name
Helen Altair
Title
Exalted Ruler
Phone
5033572440
Signed
2020-07-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Helen Altair
Formed
1970
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
10
Volunteers
150

Preparer

Firm
Mcdonald Jacobs Pc
Address
520 SW YAMHILL ST STE 500, PORTLAND, OR 97204
Preparer
Gerard Deblois
Phone
5032270581
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Raw XML AppendixShowing 400 of 428 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgramServiceRevenueGrp/Desc1LODGE ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc2LODGE HALL RENTAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt067473
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt116468
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23177
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt067473
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt116468
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23177
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0110390
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt09
IRS990/PYOtherExpensesAmt0201462
IRS990/PYOtherRevenueAmt0110908
IRS990/PYProgramServiceRevenueAmt091161
IRS990/PYRevenuesLessExpensesAmt032551
IRS990/PYSalariesCompEmpBnftPaidAmt078455
IRS990/PYTotalExpensesAmt0279917
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0312468
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt03985
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt040070
IRS990/RentalIncomeOrLossGrp/RealAmt0-6456
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012661
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012671
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt054744
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0336091
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0390835
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt032458
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt032458
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt032458
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt032458
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt032458
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt032458
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt029779
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0227374
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0257153
IRS990ScheduleD/LandGrp/BookValueAmt0114068
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0114068
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt015400
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01100
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt016500
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0213991
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0237397
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0237397
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0309254
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0325071
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0325071
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt015817
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt071857
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt071857
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/StatesWhereGamingConductedCd0OR
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS DUES PAYING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT THE GOVERNING BODY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS APPROVED BY THE GOVERNING BODY ARE BROUGHT TO MEMBERSHIP TO RATIFY THEIR DECISIONS AND MUST BE APPROVED BY A MAJORITY OF THE VOTING MEMBERS PRESENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BOARD REVIEWS AND PRESENTS TO MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE SECURED IN THE OFFICE OF THE LODGE AND MADE AVAILABLE UPON REQUEST FROM THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE SECURED IN THE OFFICE OF THE LODGE AND MADE AVAILABLE UPON REQUEST FROM THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0375125
IRS990/TotalAssetsEOYAmt0368802
IRS990/TotalAssetsGrp/BOYAmt0375125
IRS990/TotalAssetsGrp/EOYAmt0368802
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0139204
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/TotalAmt0308019
IRS990/TotalGrossUBIAmt0-6456
IRS990/TotalLiabilitiesBOYAmt041984
IRS990/TotalLiabilitiesEOYAmt031676
IRS990/TotalLiabilitiesGrp/BOYAmt041984
IRS990/TotalLiabilitiesGrp/EOYAmt031676
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0333141
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0337126
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt087118
IRS990/TotalReportableCompFromOrgAmt08334
IRS990/TotalRevenueGrp/ExclusionAmt015826
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0163430
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0312004
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-6456
IRS990/TotalVolunteersCnt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0375125
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0368802
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 296
IRS990/USAddress/CityNm0FOREST GROVE
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097116
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.ELKS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0HELEN ALTAIR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum05033572440
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FOREST GROVE BPOE #2440
ReturnHeader/Filer/BusinessNameControlTxt0FORE

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.71$0.41$4.30$3.98$3.47$0.52
2024Detailed filing. Detailed filing data is available for this year.$4.60$0.82$3.78$3.27$3.32$0.06
2023Detailed filing. Detailed filing data is available for this year.$4.29$0.45$3.83$3.28$3.13$0.15
2022Detailed filing. Detailed filing data is available for this year.$4.10$0.42$3.68$3.25$3.07$0.18
2021Detailed filing. Detailed filing data is available for this year.$4.09$0.58$3.51$2.41$2.27$0.14
2020Detailed filing. Detailed filing data is available for this year.$3.69$0.32$3.37$3.12$3.08$0.04
2019Summary only. Only limited summary data is available for this year.$3.75$0.42$3.33$3.12$2.80$0.33
2018Summary only. Only limited summary data is available for this year.$3.42$0.41$3.01$1.40$1.81$0.41
2017Summary only. Only limited summary data is available for this year.$3.53$0.45$3.08$2.24$2.35$0.11
2016Summary only. Only limited summary data is available for this year.$3.44$0.27$3.18$2.14$2.21$0.07
2015Summary only. Only limited summary data is available for this year.$3.61$0.36$3.25$2.14$2.04$0.10
2014Summary only. Only limited summary data is available for this year.$3.35$0.20$3.15$2.20$2.34$0.14
2013Summary only. Only limited summary data is available for this year.$3.61$0.31$3.30$2.33$2.17$0.16
2012Summary only. Only limited summary data is available for this year.$3.43$0.32$3.10$1.71$1.62$0.09