| Return Reference | Explanation |
|---|---|
| Pt VI, Line 6 | THE LODGE HAS TWO LEVELS OF MEMBERSHIP. THEY ARE A REGULAR MEMBER AND A LIFE MEMBER. |
| Pt VI, Line 7a | ALL MEMBERS HAVE A VOTE IN THE APPROVAL OF THE LODGE BOARD OF DIRECTORS ONCE THE EXALTED RULER HAS PRESENTED HIS CHOICE IN OFFICERS AND TRUSTEES. |
| Pt VI, Line 8a | THE BOARD OF DIRECTORS HOLD BI-MONTHLY MEETINGS. MINUTES ARE TAKEN AT EACH OF THESE MEETINGS. |
| Pt VI, Line 11b | A COPY OF THE RETURN IS HELD BY AN OFFICER FOR PUBLIC AVAILABLILITY. WHEN POSSIBLE THE RETURN IS NOT FILED UNTIL ONE WEEK AFTER IT IS MADE AVAILABLE FOR REVIEW. |
| Pt VI, Line 12c | THE LODGE FOLLOWS THE CONFLICT OF INTEREST STATUTES WRITTEN AND SET BY THE ELKS GRAND LODGE. AT THE BOARD MEETINGS OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE ABLE TO PRESENT ANY SITUATION THAT MAY POSE A CONFLICT OF INTEREST. AT THAT TIME THE GROUP DECIDES IF ANY ACTION NEEDS TO BE MADE TO ELIMINATE THE POTENTIAL CONFLICT OF INTEREST. |
| Pt VI, Line 15a | THE OFFICERS AND TRUSTEES OF THE LODGE ARE NON-COMPENSATED VOLUNTEERS WITH THE EXCEPTION DETAILED ON Pt VI, Line 15b. |
| Pt VI, Line 15b | THE SECRETARY AND TREASURER RECIEVE A SMALL STIPEND FOR THEIR DUTIES. THIS AMOUNT IS DECIDED ON BY THE BOARD OF DIRECTORS AND SUBJECT TO THE APPROVAL OF THE GENERAL MEMBERSHIP. |
| Pt VI, Line 19 | ALL OF THE GOVERNING DOCUMENTS AND FINANCIAL INFORMATION IS KEPT BY THE SECRETARY AND TREASURER. ANY MEMBER OF THE PUBLIC THAT WISHES TO SEE ANY OF THE DOCUMENTS OF PUBLIC RECORD MUST MAKE A REQUEST TO THE BOARD OF DIRECTORS. THE BOARD WILL THEN MAKE ARRANGEMENTS WITH THE INDIVIDUAL OR INDIVIDUALS TO VIEW THE DOCUMENTATION. |
| Other | The taxpayer elects to make the de minimis safe harbor election under the Regulation 1.263(a)-1(f). |
| Other | The taxpayer hereby adopts for book and Federal income tax purposes the following policy regarding capitalization expenses for the year beginning January 1, 2023. In accordance with Internal Revenue Code Sections 167 and 168 and related Regulations BENEVOLENT PROTECTIVE ORDER OF 754 has determined that amounts whose individual cost (including tax, installation and delivery costs) does not exceed $2500 will be deducted as incurred as operating expense. Amounts exceeding this dollar limit will be examined individually to determine if their use or purpose requires capitalization under the betterment, adaptation or restoration rules used by the Internal Revenue Service and will be capitalized or expensed as incurred as a result of the application of those rules. |
| Form 990EZ, Part I, Line 10 | CONTRIBUTION TOWARDS ELKS NATIONAL CHARITY; DONATION; ELKS NATIONAL FOUNDATION: 2750 N LAKEVIEW AVENUE, CHICAGO, IL, 60614; RELATED NATIONAL, 1126. |
| Form 990EZ, Part I, Line 10 | ENF GRATITUDE GRANT; DONATION; THE GATE HOUSE: 21 GATEHOUSE DRIVE, DANVILLE, PA, 17821; LOCAL, 2000. |
| Form 990EZ, Part I, Line 10 | ENF FREEDOM GRANT; DONATION; ORANGEVILLE MANOR: 210 MILL STREET, ORANGEVILLE, PA, 17859; ASSISTED LIVING, 1000. |
| Form 990EZ, Part I, Line 10 | ENF SPOTLIGHT GRANT; DONATION; WR NEIGHBORS HELPING NEIGHBORS: 1319 EIGHTH STREET DR, WATSONTOWN, PA, 17777; LOCAL FOOD BANK, 2000. |
| Form 990EZ, Part I, Line 10 | ANNUAL APPEAL; DONATION; DANVILLE AREA COMMUNITY CTR: 1041 LIBERTY STREET, DANVILLE, PA, 17821; LOCAL NON-PROFIT, 250. |
| Form 990EZ, Part I, Line 16 | OFFICE EXPENSES 593. |
| Form 990EZ, Part I, Line 16 | GRAND LODGE, STATE & DISTRICT DUES 3199. |
| Form 990EZ, Part I, Line 16 | PROGRAM EXPENSES 2568. |
| Form 990EZ, Part I, Line 16 | TAXES & LICENSES 257. |
| Form 990EZ, Part I, Line 16 | CONVENTION EXPENSES 594. |
| Form 990EZ, Part I, Line 16 | MEETINGS EXPENSES 247. |
| Form 990EZ, Part I, Line 16 | INSURANCE EXPENSE 750. |
| Form 990EZ, Part I, Line 16 | COMPUTER EXPENSES 561. |
| Form 990EZ, Part I, Line 16 | Depreciation 78. |
| Form 990EZ, Part II, Line 24 | LEASEHOLD IMPROVE/FURNITURE/EQUIP (NET DEPR) 116. 38. |
| Form 990EZ, Part II, Line 26 | PAYROLL TAXES PAYABLE 214. 216. |
| Form 990EZ, Part II, Line 26 | FOURTH QTR 2022 WAGES PAYABLE 607. 607. |
| Software ID: | 23017509 |
| Software Version: |