TY 2023 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/1099-NEC)

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

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

(1) MARK KRAMER......................................................................
TRUSTEE

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

(2) DAVID FERGUSEN......................................................................
TRUSTEE

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

(3) PAUL MORI......................................................................
TRUSTEE

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

(4) MARK ADLER......................................................................
TRUSTEE

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

(5) VICKI KRAMER......................................................................
SECRETARY

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

3,600

(6) CHRIS RITZ......................................................................
TREASURER

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

3,600

(7) BRANDON GOMEZ......................................................................
EXAULTED RULER

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

(8) MIKE GRADY......................................................................
LEADING KNIGHT

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/1099-NEC)

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

(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 0

	(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 July 25, 2006, 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	181,537	F
(B) NORTHWESTERN MUTUAL	172,577	F
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	354,114

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)

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.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

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	BANK CHARGES: PROGRAM SERVICE EXPENSES 6,196. MANAGEMENT AND GENERAL EXPENSES 3,032. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,228. LAWN/SNOW REMOVAL: PROGRAM SERVICE EXPENSES 7,192. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,192. TELEPHONE/INTERNET: PROGRAM SERVICE EXPENSES 4,977. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,977. DONATION /MEMORIALS: PROGRAM SERVICE EXPENSES 4,960. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,960. BUSINESS TAX & LICENSE: PROGRAM SERVICE EXPENSES 1,122. MANAGEMENT AND GENERAL EXPENSES 3,012. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,134. TRASH HAULING: PROGRAM SERVICE EXPENSES 1,739. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,739. BUILD UP POT PAYOUTS: PROGRAM SERVICE EXPENSES 844. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 844. WINDOW CLEANING: PROGRAM SERVICE EXPENSES 450. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 450. SECURITY SERVICE: PROGRAM SERVICE EXPENSES 411. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 411. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 292. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 292. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 185. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 185. PEST CONTROL: PROGRAM SERVICE EXPENSES 154. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 154. POSTAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 135. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 135.

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

Cat. No. 51056K

Schedule O (Form 990) 2023

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 2023 (Part V, line 2a) ......	5	0
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, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	42,416	42,034
9	Program service revenue (Part VIII, line 2g) .........	19,669	16,810
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	119	0
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	136,826	227,341
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	199,030	286,185
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	1,137	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)	106,013	115,498
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)....	117,211	144,923
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	224,361	260,421
19	Revenue less expenses. Subtract line 18 from line 12.......	-25,331	25,764
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	770,746	797,236
21	Total liabilities (Part X, line 26).............	80,115	80,841
22	Net assets or fund balances. Subtract line 21 from line 20.....	690,631	716,395

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 expenses206,555

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	7,200	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	35,688
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	6,346

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

h Total. Add lines 1a-1f.......		42,034

		Business Code
2a	GRANT REVENUE	900099	9,855	9,855
b	COMMITTEE REVENUE	900099	4,053	4,053
c	DOES REVENUE	900099	1,000	1,000
d	INITIATION/FEES	900099	940	940
e	GAMMING REVENUE	900099	846	846
f	All other program service revenue.		116	116
g	Total. Add lines 2a–2f .....		16,810

3 Investment income (including dividends, interest, and othersimilar amounts) ......
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a	26,628
b	Less: rental expenses	6b	0
c	Rental income or (loss)	6c	26,628
d	Net rental income or (loss).......			26,628			26,628
			(i) Securities	(ii) Other
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
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a	281,096
b	Less: cost of goods sold ..		10b	120,576
c	Net income or (loss) from sales of inventory..			160,520			160,520

Business Code
11a	UNREALIZED GAINS/(LOSS		900099	34,040	34,040
b	CHRISTMAS CHEER		900099	4,841	4,841
c	BUILD UP POT REVENUE		900099	732	732
d	All other revenue ....			580	580
e	Total. Add lines 11a–11d ......			40,193
12	Total revenue. See instructions.....			286,185	57,003	0	187,148

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 ...........	7,200		7,200
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........	100,141	100,141
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........	8,157	7,606	551
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	3,170	3,170
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 .......	1,227	1,227
14	Information technology ......
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 ....	3,554	3,554
20	Interest ...........	1,072		1,072
21	Payments to affiliates .......	9,596	9,596
22	Depreciation, depletion, and amortization ..	21,300	4,902	16,398
23	Insurance ...	15,475	9,156	6,319
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	UTILITIES	18,091	18,091
b	COMMITTEE EXPENSES	12,853	12,853
c	REPAIRS & MAINTENANCE	12,419	3,916	8,503
d	OPERATING SUPPLIES	11,465	3,821	7,644
e	All other expenses	34,701	28,522	6,179
25	Total functional expenses. Add lines 1 through 24e	260,421	206,555	53,866	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 ........			108,397	1	103,434
2	Savings and temporary cash investments .........			49,710	2	3,252
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............				4
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 ............			9,049	8	10,543
9	Prepaid expenses and deferred charges ......			4,157	9	792
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	964,202
b	Less: accumulated depreciation	10b	639,251	310,666	10c	324,951
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....			288,617	12	354,114
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)...			770,746	16	797,236

17	Accounts payable and accrued expenses .....		17
18	Grants payable ...		18
19	Deferred revenue .........	19,353	19	23,850
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 ..	58,173	24	54,445
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	2,589	25	2,546
26	Total liabilities. Add lines 17 through 25..	80,115	26	80,841

	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 ...	15,800	30	15,800
31	Retained earnings, endowment, accumulated income, or other funds	674,831	31	700,595
32	Total net assets or fund balances ...........	690,631	32	716,395
33	Total liabilities and net assets/fund balances ........	770,746	33	797,236

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 ....	655,915	503,894	152,021
c	Leasehold improvements
d	Equipment ....	237,994	135,358	102,636
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				324,951

(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	181,537	F
(B) NORTHWESTERN MUTUAL	172,577	F
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	354,114

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

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
PAYROLL TAXES DUE	582
SALES TAX PAYABLE	1,964







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	2,546
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