TY 2020 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) JEFF SANDERS......................................................................
TREASURER/TRUSTEE

10.00
.................

(2) PAT O'BRIEN......................................................................
TRUSTEE

10.00
.................

(3) DAVID FERGUSEN......................................................................
TRUSTEE

10.00
.................

(4) DAN CARLSON......................................................................
TRUSTEE

10.00
.................

(5) MONICA TURNER......................................................................
SECRETARY

20.00
.................

900

(6) ROBERT BROADHURST......................................................................
TREASURER

25.00
.................

2,550

(7) MIA NEWELL......................................................................
EXAULTED RULER

20.00
.................

(8) MARK KRAMER......................................................................
TRUSTEE

10.00
.................

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(3) Other (A) DA DAVIDSON	228,159	F
(B) NORTHWESTERN MUTUAL	208,344	F
(C)
(D)
(E)
(F)
(G)
(H)
(I)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	436,503

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	2,452
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2020

Open to Public
Inspection

Name of the organization

BPOE LODGE NO 39

Employer identification number

47-0150423

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11B	THE RETURN IS GIVEN TO THE TRUSTEES. THE TRUSTEES REVIEW THE RETURN. ANY QUESTIONS OR CONCERNS ARE DISCUSSED WITH THE PREPARING ACCOUNTANT. IF THE RETURN IS SATISFACTORY THE EXHAULTED RULER SIGNS THE RETURN.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION AND ITS BOARD HANDLE ALL QUESTIONS AND INQUIRIES REGARDING RULES FOR THE CLUB AND THEIR MEMBERS.
FORM 990, PART VI, SECTION C, LINE 18	THE ORGANIZATIONS RETURN IS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. ALL INFORMATION IS DISCLOSED TO ALL REQUESTING THE INFORMATION.
FORM 990, PART VI, SECTION C, LINE 19	THE TRUSTEES OF BPO ELKS LODGE #39 MAKES THE FINAL DECISIONS TO MAKE AVAILABLE ALL INFORMATION REQUIRED TO BE AVAILABLE TO THE PUBLIC. THE GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ALL ARE DECISIONS MADE BY THE TRUSTEES.
FORM 990, PART IX, LINE 24E	OPERATING SUPPLIES: PROGRAM SERVICE EXPENSES 1,573. MANAGEMENT AND GENERAL EXPENSES 3,318. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,891. BANK CHARGES: PROGRAM SERVICE EXPENSES 3,540. MANAGEMENT AND GENERAL EXPENSES 467. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,007. BUSINESS TAX & LICENSE: PROGRAM SERVICE EXPENSES 1,654. MANAGEMENT AND GENERAL EXPENSES 2,028. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,682. COMMITTEE EXPENSES: PROGRAM SERVICE EXPENSES 3,176. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,176. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,070. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,070. DIRECT TV: PROGRAM SERVICE EXPENSES 1,773. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,773. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 1,180. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,180. TRASH HAULING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,160. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,160. PRINTING & PUBLICATIONS: PROGRAM SERVICE EXPENSES 1,037. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,037. POSTAGE: PROGRAM SERVICE EXPENSES 755. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 755. SECURITY SERVICE: PROGRAM SERVICE EXPENSES 514. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 514. BUILD UP POT PAYOUTS: PROGRAM SERVICE EXPENSES 175. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 175. CASUAL LABOR: PROGRAM SERVICE EXPENSES 170. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 170. PEST CONTROL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 156. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 156.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2020

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: CLUB OPERATIONS AND FRATERNAL ACTIVITES FOR THE BENEFIT OF MEMBERS AND THEIR GUESTS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	9
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	0
5	Total number of individuals employed in calendar year 2020 (Part V, line 2a) ......	5	9
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 39 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	41,845	44,766
9	Program service revenue (Part VIII, line 2g) .........	3,782	10,701
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	4,684	10,657
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	86,217	197,197
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	136,528	263,321
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	1,927	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	83,798	79,650
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	130,002	98,448
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	215,727	178,098
19	Revenue less expenses. Subtract line 18 from line 12.......	-79,199	85,223
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	660,467	809,567
21	Total liabilities (Part X, line 26).............	31,816	95,693
22	Net assets or fund balances. Subtract line 21 from line 20.....	628,651	713,874

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	CLUB OPERATIONS AND FRATERNAL ACTIVITIES FOR THE BENEFIT OF MEMBER OF BPOE NO. 39 AND THEIR GUESTS.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses128,957

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	3,450	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b	35,343
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	9,423

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		44,766

		Business Code
2a	GRANT REVENUE	900099	6,000	6,000
b	COMMITTEE REVENUE	900099	2,806	2,806
c	CHRISTMAS CHEER	900099	1,205	1,205
d	INITIATION/FEES	900099	650	650
e	OTHER REVENUE	900099	40	40
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		10,701

3 Investment income (including dividends, interest, and othersimilar amounts) ......			10,657	10,657
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents		22,632	6a
b	Less: rental expenses		0	6b
c	Rental income or (loss)		22,632	6c
d	Net rental income or (loss).......			22,632			22,632
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory			7a
b	Less: cost or other basis and sales expenses			7b
c	Gain or (loss)			7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a	1,171
b	Less: direct expenses ...		9b	728
c	Net income or (loss) from gaming activities..			443			443
10a	Gross sales of inventory, less returns and allowances ..
			10a	146,823
b	Less: cost of goods sold ..		10b	78,067
c	Net income or (loss) from sales of inventory..			68,756			68,756
Business Code			Miscellaneous Revenue
11a	UNREALIZED GAINS/(LOSS		900001	104,572	104,572
b	GAMING REVENUE		900099	314	314
c	SALESTAX COLLECTION FE		900099	255	255
d	All other revenue ....			225	225
e	Total. Add lines 11a–11d ......			105,366
12	Total revenue. See instructions.....			263,321	126,724	0	91,831

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	6,800		6,800
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	66,977	66,977
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........	5,873	5,353	520
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	2,190	2,190
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....
13	Office expenses .......	672		672
14	Information technology ......	252	252
15	Royalties ..
16	Occupancy ...........
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	225	225
20	Interest ...........
21	Payments to affiliates .......	6,730	6,730
22	Depreciation, depletion, and amortization ..	19,276	10,665	8,611
23	Insurance ...	8,305	8,305
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	DONATION /MEMORIALS	12,060	12,060
b	UTILITIES	11,678		11,678
c	LAWN/SNOW REMOVAL	5,858		5,858
d	REPAIRS & MAINTENANCE	5,456	653	4,803
e	All other expenses	25,746	15,547	10,199
25	Total functional expenses. Add lines 1 through 24e	178,098	128,957	49,141	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			33,788	1	50,389
2	Savings and temporary cash investments .........			320,164	2	4,685
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............				4	4,121
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			7,377	8	7,377
9	Prepaid expenses and deferred charges ......			6,730	9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	882,252
b	Less: accumulated depreciation	10b	575,910	292,258	10c	306,342
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12	436,503
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			150	15	150
16	Total assets. Add lines 1 through 15 (must equal line 33)...			660,467	16	809,567

17	Accounts payable and accrued expenses .....	10,841	17	3,757
18	Grants payable ...		18
19	Deferred revenue .........	19,522	19	22,911
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24	66,573
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	1,453	25	2,452
26	Total liabilities. Add lines 17 through 25..	31,816	26	95,693

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....	0	29	0
30	Paid-in or capital surplus, or land, building or equipment fund ...	0	30	0
31	Retained earnings, endowment, accumulated income, or other funds	628,651	31	713,874
32	Total net assets or fund balances ...........	628,651	32	713,874
33	Total liabilities and net assets/fund balances ........	660,467	33	809,567

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....	70,294		70,294
b	Buildings ....	511,110	420,258	90,852
c	Leasehold improvements
d	Equipment ....	232,880	151,039	81,841
e	Other .....	67,967	4,612	63,355
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				306,342

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3) Other (A) DA DAVIDSON	228,159	F
(B) NORTHWESTERN MUTUAL	208,344	F
(C)
(D)
(E)
(F)
(G)
(H)
(I)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	436,503

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)