Civic Intelligence

B P O Elks Forest Grove 2440

990 • Fiscal year 2021 • EIN 93-0582827

Apr 01, 2020 to Mar 31, 2021 • Filed on Aug 10, 2021

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

78th percentile

0.14x

Higher debt load relative to assets than 78% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

75th percentile

0.24x

Higher debt load relative to revenue than 75% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Net Margin

48th percentile

5.6%

Higher net margin than 48% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Top Officer Pay

96th percentile

$10,350

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Asset Growth

69th percentile

11%

Faster asset growth than 69% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

31st percentile

-23%

Faster revenue growth than 31% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$408,815

Up $40,013 (+11%) from 2020

Net Assets

Up

$350,715

Up $13,589 (+4.0%) from 2020

Liabilities

Up

$58,100

Up $26,424 (+83%) from 2020

Revenue

Down

$240,597

Down $71,407 (-23%) from 2020

Expenses

Down

$227,008

Down $81,011 (-26%) from 2020

Net Income

Up

$13,589

Up $9,604 (+241%) from 2020

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

2021

Assets$408,815
Liabilities$58,100
Net Assets$350,715

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

2021

Revenue$240,597
Expenses$227,008
Net Income$13,589
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Aug 10, 2021
Return Version
2020v4.1
Gross Receipts
$469,027
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$213,991$249,406▲ $35,415
Cash and Non-Interest-Bearing Accounts$128,564$95,881▼ $32,683
Savings and Temporary Cash Investments$12,671$51,553▲ $38,882
Inventories for Sale or Use$13,576$11,975▼ $1,601
Total Assets$368,802$408,815▲ $40,013
Liabilities
Deferred Revenue$27,391$34,343▲ $6,952
Mortgage Notes Payable Secured by Investment Property-$18,471-
Accounts Payable and Accrued Expenses$4,285$5,286▲ $1,001
Total Liabilities$31,676$58,100▲ $26,424
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$256,912$284,703▲ $27,791
Net Assets With Donor Restrictions$80,214$66,012▼ $14,202
Total Net Assets Fund Balance$337,126$350,715▲ $13,589
Total Liabilities and Net Assets / Fund Balance$368,802$408,815▲ $40,013

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$47,473$343,362$390,835
Equipment$73,565$226,202$299,767
Land$114,068-$114,068
Other Land Buildings$14,300$2,200$16,500

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$32,458---$32,458
2019$32,458---$32,458
2018$32,458---$32,458
2017$32,458---$32,458
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Calvin BowesSecretaryPT$10,350$10,350

Board Members and Trustees

NameTitle
Don PestkaTrustee
Ginger CorbinTrustee
Joshua B JonesTrustee
Kevin CookTrustee
Pamela AndersonTrustee
Robert RollingerChaplain
Alice CustodioEsquire
Helen AltairExalted Ruler
John WallInner Guard
Ellie JonesLeading Knight
Andrea RoedigerLecturing Knight
Dave MccoyLoyal Knight
Warren MeyerTiler
Mary Ann MotohTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$136,467
Program Service Revenue
$72,309
Investment Income
$2
Other Revenue
$31,819
All Other Contributions
$86,712
Change in Net Assets
$13,589
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$169,247
Salaries, Compensation, and Employee Benefits$57,761
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$43,718
Occupancy---$40,717
Current Officers, Directors, Trustees, and Key Employees---$10,350
Payments to Affiliates---$8,757
Fees for Services Other---$8,738
Insurance---$7,534
Depreciation Depletion---$7,200
All Other Expenses---$5,696
Other Expenses---$4,279
Payroll Taxes---$3,693
Office Expenses---$2,731
Conferences and Meetings---$1,855
Interest---$804
Advertising---$484
Total Functional Expenses$0$0$0$227,008
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$220,683
Gaming Direct Expenses$206,723
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
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
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 B, Line 15A

Except for the lodge secretary, all officers and trustees serve without compensation. Compensation for the lodge secretary is approved by the board of trustees.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
B P O Elks Forest Grove 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
2021-08-10
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
5
Volunteers
150

Preparer

Firm
Hoffman Stewart & Schmidt Pc
Address
3 CENTERPOINTE DRIVE SUITE 300, LAKE OSWEGO, OR 97035-8663
Preparer
Robert M Prill
Phone
5032205900
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IRS990/OtherExpensesGrp/TotalAmt17475
IRS990/OtherExpensesGrp/TotalAmt25820
IRS990/OtherExpensesGrp/TotalAmt34279
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05054
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05054
IRS990/OtherRevenueTotalAmt05054
IRS990/OtherSalariesAndWagesGrp/TotalAmt043718
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt08757
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt03693
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0HELEN ALTAIR
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0RV RENTAL PARKING
IRS990/ProgramServiceRevenueGrp/Desc1LODGE ACTIVITIES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt062109
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt062109
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110200
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0139204
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt09
IRS990/PYOtherExpensesAmt0209018
IRS990/PYOtherRevenueAmt085673
IRS990/PYProgramServiceRevenueAmt087118
IRS990/PYRevenuesLessExpensesAmt03985
IRS990/PYSalariesCompEmpBnftPaidAmt099001
IRS990/PYTotalExpensesAmt0308019
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0312004
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt013589
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012671
IRS990/SavingsAndTempCashInvstGrp/EOYAmt051553
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt047473
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0343362
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0390835
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt032458
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt032458
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt032458
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt032458
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt032458
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt032458
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt032458
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt032458
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt073565
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0226202
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0299767
IRS990ScheduleD/LandGrp/BookValueAmt0114068
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0114068
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt014300
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02200
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt016500
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0249406
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0154310
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0154310
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0206723
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0220683
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0220683
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt013960
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt052413
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt052413
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0CALVIN BOWES
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 296
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0FOREST GROVE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OR
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd097116
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/ExplanationTxt4EXCEPT FOR THE LODGE SECRETARY, ALL OFFICERS AND TRUSTEES SERVE WITHOUT COMPENSATION. COMPENSATION FOR THE LODGE SECRETARY IS APPROVED BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE SECURED IN THE OFFICE OF THE LODGE AND ARE MADE AVAILABLE UPON REQUEST FROM THE PUBLIC.
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 B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0368802
IRS990/TotalAssetsEOYAmt0408815
IRS990/TotalAssetsGrp/BOYAmt0368802
IRS990/TotalAssetsGrp/EOYAmt0408815
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0136467
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/TotalAmt0227008
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt031676
IRS990/TotalLiabilitiesEOYAmt058100
IRS990/TotalLiabilitiesGrp/BOYAmt031676
IRS990/TotalLiabilitiesGrp/EOYAmt058100
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0337126
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0350715
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt072309
IRS990/TotalReportableCompFromOrgAmt010350
IRS990/TotalRevenueGrp/ExclusionAmt013962
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt090168

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