TY 2024 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

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

3,600

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

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

3,600

(7) VACANT......................................................................
EXAULTED RULER

0.00
.................

(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	208,501	F
(B) NORTHWESTERN MUTUAL	172,442	F
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	380,943

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)
(Rev. January 2025)
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 instructions and the latest information.

OMB No. 1545-0047

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 8,293. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,293. LAWN/SNOW REMOVAL: PROGRAM SERVICE EXPENSES 6,734. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,734. TELEPHONE/INTERNET: PROGRAM SERVICE EXPENSES 4,628. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,628. DONATION /MEMORIALS: PROGRAM SERVICE EXPENSES 4,341. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,341. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 2,818. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,818. BUSINESS TAX & LICENSE: PROGRAM SERVICE EXPENSES 2,580. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,580. TRASH HAULING: PROGRAM SERVICE EXPENSES 1,952. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,952. REAL ESTATE TAXES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,638. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,638. BUILD UP POT PAYOUTS: PROGRAM SERVICE EXPENSES 1,164. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,164. SECURITY SERVICE: PROGRAM SERVICE EXPENSES 412. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 412. CABLE TV: PROGRAM SERVICE EXPENSES 136. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 136. WINDOW CLEANING: PROGRAM SERVICE EXPENSES 97. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 97. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 70. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70. PEST CONTROL: PROGRAM SERVICE EXPENSES 52. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52.

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

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

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 2024 (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) .........	42,034	50,468
9	Program service revenue (Part VIII, line 2g) .........	16,810	17,454
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	0	20
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	227,341	218,399
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	286,185	286,341
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	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)	115,498	129,526
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)....	144,923	136,658
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	260,421	266,184
19	Revenue less expenses. Subtract line 18 from line 12.......	25,764	20,157
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	797,236	816,549
21	Total liabilities (Part X, line 26).............	80,841	79,997
22	Net assets or fund balances. Subtract line 21 from line 20.....	716,395	736,552

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 expenses233,548

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	42,390
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	8,078

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

h Total. Add lines 1a-1f.......		50,468

		Business Code
2a	GRANT REVENUE	900099	10,000	10,000
b	COMMITTEE REVENUE	900099	5,352	5,352
c	DOES REVENUE	900099	1,000	1,000
d	INITIATION/FEES	900099	665	665
e	GAMMING REVENUE	900099	392	392
f	All other program service revenue.		45	45
g	Total. Add lines 2a–2f .....		17,454

3 Investment income (including dividends, interest, and othersimilar amounts) ......			20	20
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a	29,083
b	Less: rental expenses	6b	0
c	Rental income or (loss)	6c	29,083
d	Net rental income or (loss).......			29,083			29,083
			(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	2,191
b	Less: direct expenses ...		8b	500
c	Net income or (loss) from fundraising events..			1,691			1,691
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a	1,467
b	Less: direct expenses ...		9b	1,159
c	Net income or (loss) from gaming activities..			308	308
10a	Gross sales of inventory, less returns and allowances ..
			10a	262,246
b	Less: cost of goods sold ..		10b	115,930
c	Net income or (loss) from sales of inventory..			146,316			146,316

Business Code
11a	UNREALIZED GAINS/(LOSS		900099	33,801	33,801
b	CHRISTMAS CHEER		900099	5,335	5,335
c	BUILD UP POT REVENUE		900099	1,339	1,339
d	All other revenue ....			526	526
e	Total. Add lines 11a–11d ......			41,001
12	Total revenue. See instructions.....			286,341	58,783	0	177,090

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	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........	118,651	110,395	8,256
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........	10,875	10,244	631
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	3,325		3,325
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 .......	2,386		2,386
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 ....	1,103	1,103
20	Interest ...........	326	326
21	Payments to affiliates .......	12,241	12,241
22	Depreciation, depletion, and amortization ..	21,667	5,267	16,400
23	Insurance ...	9,485	9,485
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	16,590	16,590
b	COMMITTEE EXPENSES	13,237	13,237
c	REPAIRS & MAINTENANCE	12,359	12,359
d	BANK CHARGES	9,024	9,024
e	All other expenses	34,915	33,277	1,638
25	Total functional expenses. Add lines 1 through 24e	266,184	233,548	32,636	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 ........			103,434	1	89,881
2	Savings and temporary cash investments .........			3,252	2	10,225
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 ............			10,543	8	10,543
9	Prepaid expenses and deferred charges ......			792	9	2,045
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	983,680
b	Less: accumulated depreciation	10b	660,918	324,951	10c	322,762
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....			354,114	12	380,943
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)...			797,236	16	816,549

17	Accounts payable and accrued expenses .....		17
18	Grants payable ...		18
19	Deferred revenue .........	23,850	19	26,121
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 ..	54,445	24	50,371
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	2,546	25	3,505
26	Total liabilities. Add lines 17 through 25..	80,841	26	79,997

	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	700,595	31	720,752
32	Total net assets or fund balances ...........	716,395	32	736,552
33	Total liabilities and net assets/fund balances ........	797,236	33	816,549

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 .....	70,293		70,293
b	Buildings ....	655,915	521,040	134,875
c	Leasehold improvements
d	Equipment ....	257,472	139,878	117,594
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				322,762

(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	208,501	F
(B) NORTHWESTERN MUTUAL	172,442	F
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	380,943

(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	1,580
SALES TAX PAYABLE	1,925







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	3,505
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