{"success":true,"data":{"_id":940317155,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Grass valley elks lodge is a fraternal charitable organization, which raises monies through fundraising/program events to sponsor community, state and national events.","year":2009,"name":"GRASS VALLEY ELKS LODGE NO 538","phone":"5302739228","website":"grassvalleyelks.org","type":"990EZ","tax_period_begin":"2009-04-01T00:00:00","tax_period_end":"2010-03-31T00:00:00","address":"109 S SCHOOL STREET, GRASS VALLEY, CA, 95945, USA","city":"GRASS VALLEY","state":"CA","country":"USA","zip_code":"95945"},"Governance":{"501c determination":true},"Revenues":{"value":168863,"Contributions":{"value":29554,"Contributions from gifts and grants":9646,"Dues":19908},"Investment income":{"value":15841,"Investment income total":15841},"Other revenues":{"value":123468,"Other total":90861,"Net income from fundraising events":16172,"Gross profit from sales of inventory":18061,"Gain from sale of assets":-1626}},"Expenses":{"value":173270,"Total professional fundraising expense":{"value":4063,"Fees to independent contractors":4063},"Salaries":{"value":33961},"Other expenses":{"value":135246,"Occupancy":14400,"Printing, publications, postage":5038,"Itemized Expenses":115808}},"Fund balance":{"value":485138},"Form990Details":{"functional_expense_allocations":{"occupancy":{"total":14400}},"officers_directors_key_employees":[{"person_name":"DENNIS UMANZIO","title":"PRESIDING JUDGE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"address_line1":"14242 BRISTLE CT","city":"PENN VALLEY","state":"CA","zip":"95946","name":"DENNIS UMANZIO","address":"14242 BRISTLE CT, PENN VALLEY, CA, 95946"},{"person_name":"LEWIS GLAESER","title":"ORGANIST","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"address_line1":"19475 CHAPARRAL CR","city":"PENN VALLEY","state":"CA","zip":"95946","name":"LEWIS GLAESER","address":"19475 CHAPARRAL CR, PENN VALLEY, CA, 95946"},{"person_name":"JOHN CAMMAROTA","title":"INNER GUARD","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"address_line1":"16011 GREENHORN ROAD","city":"GRASS VALLEY","state":"CA","zip":"95945","name":"JOHN CAMMAROTA","address":"16011 GREENHORN ROAD, GRASS VALLEY, CA, 95945"},{"person_name":"ROGER FENTON","title":"CHAPLAIN","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"address_line1":"325 N CHURCH ST","city":"GRASS VALLEY","state":"CA","zip":"95945","name":"ROGER FENTON","address":"325 N CHURCH ST, GRASS VALLEY, CA, 95945"},{"person_name":"THOMAS BOWMAN JR","title":"ESQUIRE","average_hours_per_week_devoted_to_position":0.0,"compensation":0,"address_line1":"11847 ARAGON WAY","city":"NEVADA CITY","state":"CA","zip":"95959","name":"THOMAS BOWMAN JR","address":"11847 ARAGON WAY, NEVADA CITY, CA, 95959"},{"person_name":"LENNIE MENDOZA","title":"TILER","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"address_line1":"15475 RATTLESNAKE RD","city":"GRASS VALLEY","state":"CA","zip":"95945","name":"LENNIE MENDOZA","address":"15475 RATTLESNAKE RD, GRASS VALLEY, CA, 95945"},{"person_name":"DAVE SILVA","title":"Trustee","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"address_line1":"20620 BUCK RIDGE ROAD","city":"GRASS VALLEY","state":"CA","zip":"95945","name":"DAVE SILVA","address":"20620 BUCK RIDGE ROAD, GRASS VALLEY, CA, 95945"},{"person_name":"WILLIAM I STEWART","title":"Trustee","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"address_line1":"134 BUCKINGHAM CT","city":"GRASS VALLEY","state":"CA","zip":"95945","name":"WILLIAM I STEWART","address":"134 BUCKINGHAM CT, GRASS VALLEY, CA, 95945"},{"person_name":"JAY JACOBSEN","title":"Trustee","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"address_line1":"10323 PINGREE RD","city":"GRASS VALLEY","state":"CA","zip":"95945","name":"JAY JACOBSEN","address":"10323 PINGREE RD, GRASS VALLEY, CA, 95945"},{"person_name":"JAMES R MOORE","title":"Trustee","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"address_line1":"PO BOX 427","city":"CHICAGO PARK","state":"CA","zip":"95712","name":"JAMES R MOORE","address":"PO BOX 427, CHICAGO PARK, CA, 95712"},{"person_name":"JON ALAN NAU","title":"Trustee","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"address_line1":"PO BOX 3266","city":"GRASS VALLEY","state":"CA","zip":"95945","name":"JON ALAN NAU","address":"PO BOX 3266, GRASS VALLEY, CA, 95945"},{"person_name":"GERALD R MAXWELL","title":"Treasurer","average_hours_per_week_devoted_to_position":10.0,"compensation":2100,"address_line1":"13654 HIGHLAND DRIVE","city":"GRASS VALLLEY","state":"CA","zip":"95945","name":"GERALD R MAXWELL","address":"13654 HIGHLAND DRIVE, GRASS VALLLEY, CA, 95945"},{"person_name":"CAROLE BRYANT","title":"Secretary","average_hours_per_week_devoted_to_position":20.0,"compensation":4200,"address_line1":"17275 STARDUSTER DRIVE","city":"NEVADA CITY","state":"CA","zip":"95959","name":"CAROLE BRYANT","address":"17275 STARDUSTER DRIVE, NEVADA CITY, CA, 95959"},{"person_name":"CANDICE ELLIOTT","title":"LECTURING KNIGH","average_hours_per_week_devoted_to_position":5.0,"compensation":0,"address_line1":"13924 PAU HANA WAY","city":"NEVADA CITY","state":"CA","zip":"95959","name":"CANDICE ELLIOTT","address":"13924 PAU HANA WAY, NEVADA CITY, CA, 95959"},{"person_name":"KENNETH NASSI","title":"LOYAL KNIGHT","average_hours_per_week_devoted_to_position":5.0,"compensation":0,"address_line1":"20133 WILDWOOD WEST DRIVE","city":"PENN VALLEY","state":"CA","zip":"95946","name":"KENNETH NASSI","address":"20133 WILDWOOD WEST DRIVE, PENN VALLEY, CA, 95946"},{"person_name":"JIM BRIDGES","title":"LEADING KNIGHT","average_hours_per_week_devoted_to_position":5.0,"compensation":0,"address_line1":"932 W MAIN ST 54","city":"GRASS VALLEY","state":"CA","zip":"95945","name":"JIM BRIDGES","address":"932 W MAIN ST 54, GRASS VALLEY, CA, 95945"},{"person_name":"EDWARD BOURNE","title":"EXALTED RULER","average_hours_per_week_devoted_to_position":5.0,"compensation":0,"address_line1":"17169 STARDUSTER DRIVE","city":"NEVADA CITY","state":"CA","zip":"95959","name":"EDWARD BOURNE","address":"17169 STARDUSTER DRIVE, NEVADA CITY, CA, 95959"}]},"ScheduleB":{"attached":true},"ScheduleG":{"fundraising_events":{"event1":{"name":"THUR KITCHENERS","gross_receipts":17299,"gross_revenue":17299,"food_and_beverage":8599},"event2":{"name":"SPECIAL LODGE EVENTS","gross_receipts":12711,"gross_revenue":12711,"food_and_beverage":7046},"other_events":{"gross_receipts":5254,"gross_revenue":5254,"food_and_beverage":4881,"other_direct_expenses":166,"event_count":1},"total":{"gross_receipts":35264,"gross_revenue":35264,"food_and_beverage":20526,"other_direct_expenses":166},"direct_expense_summary":20692,"net_income_summary":14572},"gaming":{"states_where_gaming_conducted":["CA"],"licensed":true,"license_suspended_or_revoked":false,"gaming_with_nonmembers":false,"member_of_other_entity":false,"gaming_own_facility_percentage":1.0,"contract_with_third_party":false,"charitable_distribution_required":true,"distributed_amount":8702,"persons_with_books":{"person_name":"CAROLE BYRANT SECRETARY","address_line1":"109 SOUTH SCHOOL STREET","city":"GRASS VALLEY","state":"CA","zip":"95945","name":"CAROLE BYRANT SECRETARY","address":"109 SOUTH SCHOOL STREET, GRASS VALLEY, CA, 95945"},"gaming_manager":{"services_provided":"EVENT ORGANIZER,"},"bingo":{"gross_revenue":37240,"cash_prizes":8702,"rent_facility_costs":15750,"other_direct_expenses":11608,"volunteer_labor":true,"volunteer_labor_percentage":0.99},"pull_tabs":{"volunteer_labor":false},"other_gaming":{"gross_revenue":768,"other_direct_expenses":202,"volunteer_labor":true,"volunteer_labor_percentage":0.01},"total":{"gross_revenue":38008,"cash_prizes":8702,"rent_facility_costs":15750,"other_direct_expenses":11810},"direct_expense_summary":36262,"net_gaming_income_summary":1746}},"source_xml":"201017493492003570_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Grass valley elks lodge is a fraternal charitable organization, which raises monies through fundraising/program events to sponsor community, state and national events.","primary_activities":"Through various fundraising/program events we were able to provide scholarships and donations to various non profit groups in the community as well as assist in providing food for the needy.","year":2012,"name":"GRASS VALLEY ELKS LODGE NO 538","phone":"5302739228","website":"grassvalleyelks.org","type":"990","year_formation":1999,"state_legal_domicile":"CA","total_volunteers":40,"tax_period_begin":"2012-04-01T00:00:00","tax_period_end":"2013-03-31T00:00:00","address":"109 S SCHOOL STREET, GRASS VALLEY, CA, 95945, USA","city":"GRASS VALLEY","state":"CA","country":"USA","zip_code":"95945"},"Governance":{"501c determination":true,"Number of voting members":15,"Number of independent voting members":13,"Number of employees total":7,"Total Gross UBI":13567,"Net unrelated business taxable income":1097,"Number of employees":7,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":true,"Financial statements audited by independent accountant":false,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":true,"Fundraising activities":true,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":127863,"Contributions":{"value":11921,"Other contributions":11921},"Program revenue":{"value":15766,"Total revenue":15766,"Unrelated business revenue":13567},"Investment income":{"value":4691,"Investment income total":6766,"Net investment gain":-2075,"Income from invest bond proceeds":0},"Other revenues":{"value":95485,"Other total":75118,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":2516,"Net income from gaming":7442,"Net income":10409}},"Expenses":{"value":166906,"Grant expense":{"value":4150,"Grants to domestic orgs":0,"Grants to domestic individuals":4150,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":32139,"Current officers":6525,"Disqualified persons":0,"Other salaries and wages":22068,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":3546},"Other expenses":{"value":130617,"Management services":0,"Legal":0,"Accounting":13498,"Lobbying services":0,"Investment management fees":212,"Other services":2566,"Advertising":645,"Office expenses":604,"Information technology":1484,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":11407,"Insurance":7838,"Travel entertainment public officials":0,"Itemized Expenses":{"value":48630,"VARIOUS":48630},"All other expenses":43733}},"Assets":{"value":423037,"Non-interest bearing cash":25916,"Savings and temp cash investments":2242,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":7227,"Prepaid expenses deferred charges":0,"Land, building, equipment":193676,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":193976},"Liabilities":{"value":10122,"Accounts payable, accrued":3797,"Deferred, revenue":5368,"Other liabilities":957},"Fund balance":{"value":412915},"Form990Details":{"program_service_accomplishments":[{"description":"THROUGH VARIOUS FUNDRAISING/PROGRAM EVENTS WE WERE ABLE TO PROVIDE SCHOLARSHIPS AND DONATIONS TO VARIOUS NON PROFIT GROUPS IN THE COMMUNITY AS WELL AS ASSIST IN PROVIDING FOOD FOR THE NEEDY.","expense":166906,"grants":4150,"revenue":127863}],"program_service_revenue_detail":[{"description":"Membership Dues & Assessments","total_revenue":15766,"related_or_exempt_function_income":15766}],"functional_expense_allocations":{"current_officers_directors":{"program_services":6525,"total":6525},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"program_services":22068,"total":22068},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"program_services":2794,"management_and_general":752,"total":3546},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"program_services":8363,"management_and_general":5135,"total":13498},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"management_and_general":212,"total":212},"other_service_fees":{"program_services":2556,"management_and_general":10,"total":2566},"advertising":{"program_services":645,"total":645},"office_expenses":{"management_and_general":604,"total":604},"information_technology":{"program_services":1484,"total":1484},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"total":0},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"program_services":11407,"total":11407},"insurance":{"program_services":6273,"management_and_general":1565,"total":7838},"all_other_expenses":{"program_services":31959,"management_and_general":11774,"total":43733}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":25167,"fundraising_direct_expenses":46037,"gross_income_gaming":30828},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"employment_tax_returns_filed":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"audit_financial_statement_detail":{"accountant_compile_or_review":true,"accountant_compile_or_review_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"excess_business_holdings":false,"distribution_to_donor":false,"annual_disclosure_covered_persons":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"person_name":"PATSY VARTY","phone":"5302647287","address_line1":"13005 GASTON DR","city":"NEVADA CITY","state":"CA","zip":"95959"},"officers_directors_key_employees":[{"title":"INNER GUARD","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0},{"title":"CHAPLAIN","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0},{"title":"ESQUIRE","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0},{"title":"TILER","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0},{"title":"LECTURING KNIGH","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0},{"title":"EXALTED RULER","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0},{"title":"Trustee","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Treasurer","average_hours_per_week":15.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":525,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true},{"title":"Secretary","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":6000,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true},{"title":"LOYAL KNIGHT","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true},{"title":"LEADING KNIGHT","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":20000,"book_value":20000},"buildings":{"other_cost_or_other_basis":222491,"book_value":97918,"depreciation":124573},"leasehold_improvements":{"other_cost_or_other_basis":72705,"book_value":68609,"depreciation":4096},"equipment":{"other_cost_or_other_basis":48225,"book_value":7149,"depreciation":41076},"total_book_value":193676},"other_assets":{"assets":[{"description":"Rounding","book_value":1}],"total_book_value":193976},"other_liabilities":{"liabilities":[{"description":"SALES TAX PAYABLE","amount":957}],"total_liability":957}},"ScheduleG":{"fundraising_methods":{"special_fundraising_events":true},"professional_fundraising":{"agreement_professional_fundraising":false},"fundraising_events":{"event1":{"name":"KITCHENERS","gross_receipts":16511,"gross_revenue":16511,"food_and_beverage":10726,"other_direct_expenses":5648},"total":{"gross_receipts":16511,"gross_revenue":16511,"food_and_beverage":10726,"other_direct_expenses":5648},"direct_expense_summary":16374,"net_income_summary":137},"gaming":{"states_where_gaming_conducted":["CA"],"licensed":true,"license_suspended_or_revoked":false,"gaming_with_nonmembers":true,"member_of_other_entity":false,"gaming_own_facility_percentage":1.0,"contract_with_third_party":false,"charitable_distribution_required":true,"distributed_amount":7494,"persons_with_books":{"person_name":"PATSY VARTY BOOKKEEPER","address_line1":"13005 GASTON DR","city":"NEVADA CITY","state":"CA","zip":"95959","name":"PATSY VARTY BOOKKEEPER","address":"13005 GASTON DR, NEVADA CITY, CA, 95959"},"gaming_manager":{"services_provided":"EVENT COORDINATOR"},"bingo":{"gross_revenue":30828,"rent_facility_costs":12000,"other_direct_expenses":9260,"volunteer_labor":true,"volunteer_labor_percentage":0.99},"pull_tabs":{"volunteer_labor":false},"other_gaming":{"volunteer_labor":true,"volunteer_labor_percentage":0.01},"total":{"gross_revenue":30828,"rent_facility_costs":12000,"other_direct_expenses":9260},"direct_expense_summary":21260,"net_gaming_income_summary":9568},"supplemental_information":[{"explanation":"$7494"}]},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":4150,"reported_domestic_individual_grants_program_services":4150,"total_domestic_grants":4150,"total_domestic_program_services":4150,"grant_monitoring":{"claims_monitoring_procedures":false,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false}},"ScheduleF":{"reported_foreign_grants":0},"source_xml":"201311729349300531_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Grass valley elks lodge is a fraternal charitable organization, which raises monies through fundraising/program events to sponsor community, state and national events.","primary_activities":"Through various fundraising/program events we were able to provide scholarships and donations to various non profit groups in the community as well as assist in providing food for the needy.","year":2010,"name":"GRASS VALLEY ELKS LODGE NO 538","phone":"5302739228","website":"grassvalleyelks.org","type":"990","principal_officer":"JON ALAN NAU","state_legal_domicile":"CA","total_volunteers":211,"tax_period_begin":"2010-04-01T00:00:00","tax_period_end":"2011-03-31T00:00:00","address":"109 S SCHOOL STREET, GRASS VALLEY, CA, 95945, USA","city":"GRASS VALLEY","state":"CA","country":"USA","zip_code":"95945"},"Governance":{"501c determination":true,"Number of voting members":15,"Number of independent voting members":0,"Number of employees total":24,"Total Gross UBI":2217,"Net unrelated business taxable income":-1252,"Number of employees":24,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Audit committee":false,"Federal grant audit required":false,"Federal grant audit performed":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":true,"Fundraising activities":true,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":172589,"Contributions":{"value":42347,"Other contributions":21564,"Dues":20783},"Program revenue":{"value":0,"Unrelated business revenue":2217},"Investment income":{"value":18674,"Investment income total":18674,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":111568,"Other total":87524,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":12404,"Net income from gaming":24261,"Net income":-12621}},"Expenses":{"value":157386,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":25184,"Current officers":6300,"Disqualified persons":0,"Other salaries and wages":16582,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":2302},"Other expenses":{"value":132202,"Management services":0,"Legal":0,"Accounting":2500,"Lobbying services":0,"Investment management fees":0,"Other services":10,"Advertising":229,"Office expenses":1137,"Information technology":1291,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":5344,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":12583,"Insurance":11666,"Travel entertainment public officials":0,"Itemized Expenses":{"value":66481,"VARIOUS":66481},"All other expenses":30961}},"Assets":{"value":515910,"Non-interest bearing cash":975,"Savings and temp cash investments":58420,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":4600,"Prepaid expenses deferred charges":648,"Land, building, equipment":159222,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":292045},"Liabilities":{"value":22175,"Accounts payable, accrued":440,"Deferred, revenue":10124,"Other liabilities":11611},"Fund balance":{"value":493735},"Form990Details":{"program_service_accomplishments":[{"description":"THROUGH VARIOUS FUNDRAISING/PROGRAM EVENTS WE WERE ABLE TO PROVIDE SCHOLARSHIPS AND DONATIONS TO VARIOUS NON PROFIT GROUPS IN THE COMMUNITY AS WELL AS ASSIST IN PROVIDING FOOD FOR THE NEEDY.","expense":25717,"grants":10000}],"functional_expense_allocations":{"current_officers_directors":{"management_and_general":6300,"total":6300},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"management_and_general":16582,"total":16582},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"management_and_general":2302,"total":2302},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"management_and_general":2500,"total":2500},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"total":10},"advertising":{"fundraising":229,"total":229},"office_expenses":{"management_and_general":1137,"total":1137},"information_technology":{"management_and_general":1291,"total":1291},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"total":0},"conferences_meetings":{"management_and_general":5344,"total":5344},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"total":12583},"insurance":{"management_and_general":11666,"total":11666},"all_other_expenses":{"program_services":2984,"management_and_general":21536,"total":30961}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":39514,"fundraising_direct_expenses":53018,"gross_income_gaming":50169},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"JON ALAN NAU","address_line1":"PO BOX 3266","city":"GRASS VALLEY","state":"CA","zip":"95945"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false,"federal_grant_audit_performed":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"excess_business_holdings":false,"distribution_to_donor":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"person_name":"CAROLE BRYANT SECRETARY","phone":"5302739228","address_line1":"109 S SCHOOL STREET","city":"GRASS VALLEY","state":"CA","zip":"95945"},"officers_directors_key_employees":[{"title":"Trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"ESQUIRE","average_hours_per_week":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true},{"title":"TILER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true},{"title":"EXALTED RULER","average_hours_per_week":10.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true},{"title":"CHAPLAIN","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true},{"title":"LEADING KNIGHT","average_hours_per_week":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true},{"title":"Trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Treasurer","average_hours_per_week":10.0,"reportable_comp_from_org":2100,"reportable_comp_from_related_orgs":0,"other_compensation":0,"key_employee":true,"officer":true},{"title":"Trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Secretary","average_hours_per_week":32.0,"reportable_comp_from_org":4200,"reportable_comp_from_related_orgs":0,"other_compensation":0,"key_employee":true,"officer":true},{"title":"LOYAL KNIGHT","average_hours_per_week":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true},{"title":"LECTURING KNIGH","average_hours_per_week":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true},{"title":"INNER GUARD","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true}]},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":20000,"book_value":20000},"buildings":{"other_cost_or_other_basis":222491,"book_value":109328,"depreciation":113163},"leasehold_improvements":{"other_cost_or_other_basis":15524,"book_value":14975,"depreciation":549},"equipment":{"other_cost_or_other_basis":47397,"book_value":14919,"depreciation":32478},"total_book_value":159222},"other_assets":{"total_book_value":292045},"other_liabilities":{"liabilities":[{"description":"PREPAID DONATION FUNDS","amount":8184},{"description":"PAYROLL TAXES PAYABLE","amount":652},{"description":"APT SECURITY DEPS","amount":2775}],"total_liability":11611}},"ScheduleG":{"fundraising_methods":{"special_fundraising_events":true},"professional_fundraising":{"agreement_professional_fundraising":false},"fundraising_events":{"event1":{"name":"KITCHEN","gross_receipts":19092,"gross_revenue":19092,"other_direct_expenses":12111},"event2":{"name":"SPECIAL LODGE EVENTS/BULLETIN ADVERTISIN","gross_receipts":10370,"gross_revenue":10370,"other_direct_expenses":7241},"other_events":{"gross_receipts":5208,"gross_revenue":5208,"food_and_beverage":2678,"other_direct_expenses":272,"event_count":1},"total":{"gross_receipts":34670,"gross_revenue":34670,"food_and_beverage":2678,"other_direct_expenses":19624},"direct_expense_summary":22302,"net_income_summary":12368},"gaming":{"states_where_gaming_conducted":["CA"],"licensed":true,"license_suspended_or_revoked":false,"gaming_with_nonmembers":false,"member_of_other_entity":false,"gaming_own_facility_percentage":1.0,"contract_with_third_party":false,"charitable_distribution_required":true,"distributed_amount":11756,"persons_with_books":{"person_name":"CAROLE BYRANT SECRETARY","address_line1":"109 S SOUTH SCHOOL STREET","city":"GRASS VALLEY","state":"CA","zip":"95945","name":"CAROLE BYRANT SECRETARY","address":"109 S SOUTH SCHOOL STREET, GRASS VALLEY, CA, 95945"},"bingo":{"gross_revenue":45117,"rent_facility_costs":19400,"other_direct_expenses":255,"volunteer_labor":true,"volunteer_labor_percentage":0.99},"pull_tabs":{"volunteer_labor":false},"other_gaming":{"gross_revenue":5052,"other_direct_expenses":3473,"volunteer_labor":true,"volunteer_labor_percentage":0.01},"total":{"gross_revenue":50169,"rent_facility_costs":19400,"other_direct_expenses":3728},"direct_expense_summary":23128,"net_gaming_income_summary":27041},"supplemental_information":[{"explanation":"$11756"}]},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"source_xml":"201141889349300014_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Fraternal social and community involvement supporting local students scouts veterans ca hawaii major project for children with various disabilities elks national foundation","primary_activities":"Through various fundraising programs and events grass valley lodge is able to provide scholarships to local students donate to various non profit groups in the community assist in providing food for those less fortunate and support local scouting activities: flag day observance $95 local christmas basket programs $1175, youth activities $1419, scholarships $1064, veterans service $1025 other programs $391","year":2014,"name":"GRASS VALLEY ELKS NO 538","type":"990","principal_officer":"WILLIAM CONVIS","year_formation":1999,"state_legal_domicile":"CA","tax_period_begin":"2014-04-01T00:00:00","tax_period_end":"2015-03-31T00:00:00","address":"109 S SCHOOL ST, GRASS VALLEY, CA, 95945, USA","city":"GRASS VALLEY","state":"CA","country":"USA","zip_code":"95945"},"Governance":{"501c determination":true,"Number of voting members":15,"Number of independent voting members":0,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":6,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":true,"Financial statements audited by independent accountant":false,"Audit committee":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":true,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":128295,"Contributions":{"value":25656,"Other contributions":12210,"Dues":13446},"Program revenue":{"value":0},"Investment income":{"value":8329,"Investment income total":8329},"Other revenues":{"value":94310,"Net rental income":68527,"Net income from gaming":3911,"Net income":21872}},"Expenses":{"value":145148,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":25184,"Current officers":7675,"Other salaries and wages":14560,"Payroll taxes":2949},"Other expenses":{"value":119964,"Accounting":11101,"Office expenses":1031,"Occupancy":55261,"Conferences and meetings":5043,"Depreciation and depletion":9717,"Insurance":13457,"Itemized Expenses":{"value":1409,"BANK FEES":72,"MEMBERS PICNIC":908,"EQUIPMENT MAINT":332,"SICKNESS AND DISTRESS":97},"All other expenses":22945},"Functional Expenses":{"Program Service Expenses":0,"Management And General Expenses":145148,"Fundraising Expenses":0}},"Assets":{"value":382848,"Non-interest bearing cash":41844,"Inventories for sale or use":5606,"Prepaid expenses deferred charges":704,"Land, building, equipment":182150,"Other assets":152544},"Liabilities":{"value":13025,"Accounts payable, accrued":810,"Deferred, revenue":7905,"Other liabilities":4310},"Fund balance":{"value":369823},"Form990Details":{"program_service_accomplishments":[{"description":"THROUGH VARIOUS FUNDRAISING PROGRAMS AND EVENTS GRASS VALLEY LODGE IS ABLE TO PROVIDE SCHOLARSHIPS TO LOCAL STUDENTS DONATE TO VARIOUS NON PROFIT GROUPS IN THE COMMUNITY ASSIST IN PROVIDING FOOD FOR THOSE LESS FORTUNATE AND SUPPORT LOCAL SCOUTING ACTIVITIES: FLAG DAY OBSERVANCE $95 LOCAL CHRISTMAS BASKET PROGRAMS $1175, YOUTH ACTIVITIES $1419, SCHOLARSHIPS $1064, VETERANS SERVICE $1025 OTHER PROGRAMS $391"}],"functional_expense_allocations":{"current_officers_directors":{"management_and_general":7675,"total":7675},"other_salaries_and_wages":{"management_and_general":14560,"total":14560},"payroll_taxes":{"management_and_general":2949,"total":2949},"accounting_fees":{"management_and_general":11101,"total":11101},"office_expenses":{"management_and_general":1031,"total":1031},"occupancy":{"total":55261},"conferences_meetings":{"management_and_general":5043,"total":5043},"depreciation_depletion":{"management_and_general":9717,"total":9717},"insurance":{"management_and_general":13457,"total":13457},"all_other_expenses":{"management_and_general":22945,"total":22945}},"fundraising_and_gaming_summary":{"fundraising_direct_expenses":23574,"gross_income_gaming":27485},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_ix":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"WILLIAM CONVIS"},"audit_financial_statement_detail":{"accountant_compile_or_review":true,"accountant_compile_or_review_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"GERALD MAXWELL","phone":"5302739228","address_line1":"109 S SCHOOL ST","city":"GRASS VALLEY","state":"CA","zip":"95945"},"officers_directors_key_employees":[{"person_name":"WILL GRENZ","title":"TRUSTEE","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"WILL GRENZ"},{"person_name":"DAN DAVIS","title":"TRUSTEE","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DAN DAVIS"},{"person_name":"ED MOLINEAUX","title":"TRUSTEE","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ED MOLINEAUX"},{"person_name":"JAMES DARNELL","title":"TRUSTEE","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JAMES DARNELL"},{"person_name":"MARVIN JACK JOHNSON","title":"TRUSTEE","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MARVIN JACK JOHNSON"},{"person_name":"WILLIAM CONVIS","title":"EXALTED RULER","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"WILLIAM CONVIS"},{"person_name":"EDDIE HASKINS","title":"LOYAL KNIGHT","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"EDDIE HASKINS"},{"person_name":"BILL HECK","title":"LECTURING KNIGHT","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"BILL HECK"},{"person_name":"MIKE KOCHIS","title":"ESQUIRE","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"MIKE KOCHIS"},{"person_name":"KATHLEEN SANDIFORTH","title":"CHAPLAIN","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"KATHLEEN SANDIFORTH"},{"person_name":"SUSAN HASKINS","title":"INNER GUARD","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"SUSAN HASKINS"},{"person_name":"DARLENE GRENZ","title":"ORGANIST","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"DARLENE GRENZ"},{"person_name":"JULIE SLATEN","title":"SECRETARY","average_hours_per_week":15.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"JULIE SLATEN"},{"person_name":"GERALD MAXWELL","title":"TREASURER","average_hours_per_week":15.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"GERALD MAXWELL"},{"person_name":"HARDY SWARTZ","title":"TILER","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"HARDY SWARTZ"}]},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"investment_cost_or_other_basis":20000,"other_cost_or_other_basis":20000,"book_value":40000},"buildings":{"investment_cost_or_other_basis":284163,"book_value":140295,"depreciation":143868},"equipment":{"investment_cost_or_other_basis":48225,"book_value":1855,"depreciation":46370},"total_book_value":182150},"other_assets":{"assets":[{"description":"INVESTMENTS","book_value":152544}],"total_book_value":152544},"other_liabilities":{"liabilities":[{"description":"RESTRICTED FUNDS","amount":4310}],"total_liability":4310}},"ScheduleG":{"gaming":{"states_where_gaming_conducted":["CA"],"licensed":true,"license_suspended_or_revoked":false,"gaming_with_nonmembers":true,"member_of_other_entity":false,"gaming_own_facility_percentage":1.0,"contract_with_third_party":false,"charitable_distribution_required":false,"persons_with_books":{"person_name":"GERALD MAXWELL","address_line1":"109 S SCHOOL ST","city":"GRASS VALLEY","state":"CA","zip":"95945","name":"GERALD MAXWELL","address":"109 S SCHOOL ST, GRASS VALLEY, CA, 95945"},"gaming_manager":{"person_name":"WILLIAM CONVIS","services_provided":"EXECUTIVE OFFICER OF ORGANIZATION","is_director_or_officer":true,"name":"WILLIAM CONVIS"},"bingo":{"gross_revenue":27485,"rent_facility_costs":19624,"other_direct_expenses":3950,"volunteer_labor":true,"volunteer_labor_percentage":1.0},"total":{"gross_revenue":27485,"rent_facility_costs":19624,"other_direct_expenses":3950},"direct_expense_summary":23574,"net_gaming_income_summary":3911}},"source_xml":"201501779349300135_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Fraternal social and community involvement supporting local students scouts veterans ca hawaii major project for children with various disabilities elks national foundation","primary_activities":"Through various fundraising programs and events grass valley lodge is able to provide scholarships to local students donate to various non profit groups in the community assist in providing food for those less fortunate and support local scouting activities: americanism, police, fire $1310, scouting programs $955, local christmas basket programs $1144, youth activities $1419, scholarships $1000, veterans service $339 other programs $344","year":2013,"name":"GRASS VALLEY ELKS NO 538","type":"990","principal_officer":"DEBBA BOLES","year_formation":1999,"state_legal_domicile":"CA","total_volunteers":40,"tax_period_begin":"2013-04-01T00:00:00","tax_period_end":"2014-03-31T00:00:00","address":"109 S SCHOOL ST, Grass Valley, CA, 95945, USA","city":"Grass Valley","state":"CA","country":"USA","zip_code":"95945"},"Governance":{"501c determination":true,"Number of voting members":15,"Number of independent voting members":0,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":6,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":true,"Financial statements audited by independent accountant":false,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":true,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":111907,"Contributions":{"value":24901,"Other contributions":11005,"Dues":13896},"Program revenue":{"value":0},"Investment income":{"value":6155,"Investment income total":6155},"Other revenues":{"value":80851,"Net rental income":60720,"Net income from gaming":-1492,"Net income":21623}},"Expenses":{"value":131532,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":16770,"Current officers":1000,"Other salaries and wages":13600,"Payroll taxes":2170},"Other expenses":{"value":114762,"Accounting":12097,"Office expenses":1013,"Occupancy":45465,"Conferences and meetings":2689,"Depreciation and depletion":10679,"Insurance":14796,"Itemized Expenses":{"value":2835,"BANK FEES":825,"MEMBERS PICNIC":1230,"EQUIPMENT MAINT":589,"SICKNESS AND DISTRESS":191},"All other expenses":25188},"Functional Expenses":{"Program Service Expenses":0,"Management And General Expenses":131532,"Fundraising Expenses":0}},"Assets":{"value":405240,"Non-interest bearing cash":39231,"Inventories for sale or use":7825,"Prepaid expenses deferred charges":704,"Land, building, equipment":191867,"Other assets":165613},"Liabilities":{"value":14855,"Accounts payable, accrued":1144,"Deferred, revenue":12268,"Other liabilities":1443},"Fund balance":{"value":390385,"Unrestricted net assets":162345,"Temporarily restricted net assets":36174,"Permanently restricted net assets":191866},"Form990Details":{"program_service_accomplishments":[{"description":"THROUGH VARIOUS FUNDRAISING PROGRAMS AND EVENTS GRASS VALLEY LODGE IS ABLE TO PROVIDE SCHOLARSHIPS TO LOCAL STUDENTS DONATE TO VARIOUS NON PROFIT GROUPS IN THE COMMUNITY ASSIST IN PROVIDING FOOD FOR THOSE LESS FORTUNATE AND SUPPORT LOCAL SCOUTING ACTIVITIES: AMERICANISM, POLICE, FIRE $1310, SCOUTING PROGRAMS $955, LOCAL CHRISTMAS BASKET PROGRAMS $1144, YOUTH ACTIVITIES $1419, SCHOLARSHIPS $1000, VETERANS SERVICE $339 OTHER PROGRAMS $344"}],"functional_expense_allocations":{"current_officers_directors":{"management_and_general":1000,"total":1000},"other_salaries_and_wages":{"management_and_general":13600,"total":13600},"payroll_taxes":{"management_and_general":2170,"total":2170},"accounting_fees":{"management_and_general":12097,"total":12097},"office_expenses":{"management_and_general":1013,"total":1013},"occupancy":{"total":45465},"conferences_meetings":{"management_and_general":2689,"total":2689},"depreciation_depletion":{"management_and_general":10679,"total":10679},"insurance":{"management_and_general":14796,"total":14796},"all_other_expenses":{"management_and_general":25188,"total":25188}},"fundraising_and_gaming_summary":{"fundraising_direct_expenses":25840,"gross_income_gaming":24348},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"employment_tax_returns_filed":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_ix":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"DEBBA BOLES"},"audit_financial_statement_detail":{"accountant_compile_or_review":true,"accountant_compile_or_review_consolidated":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"PATSY VARTY BOOKKEEPER","phone":"5302647287","address_line1":"13005 GASTON DR","city":"Grass Valley","state":"CA","zip":"95949"},"officers_directors_key_employees":[{"person_name":"WILL GRENZ","title":"TRUSTEE","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"WILL GRENZ"},{"person_name":"DAN DAVIS","title":"TRUSTEE","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DAN DAVIS"},{"person_name":"EDDIE HASKINS","title":"TRUSTEE","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"EDDIE HASKINS"},{"person_name":"JAMES DARNELL","title":"TRUSTEE","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JAMES DARNELL"},{"person_name":"MARVIN JACK JOHNSON","title":"TRUSTEE","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MARVIN JACK JOHNSON"},{"person_name":"WILLIAM CONVIS","title":"LEADING KNIGHT","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"WILLIAM CONVIS"},{"person_name":"JAMES MOORE","title":"LOYAL KNIGHT","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"JAMES MOORE"},{"person_name":"ROBERT BEEM","title":"LECTURING KNIGHT","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"ROBERT BEEM"},{"person_name":"BRUCE SUND","title":"ESQUIRE","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"BRUCE SUND"},{"person_name":"THOMAS JIM BOWMAN","title":"CHAPLAIN","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"THOMAS JIM BOWMAN"},{"person_name":"MICHAEL KOCHIS","title":"INNER GUARD","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"MICHAEL KOCHIS"},{"person_name":"DARLENE GRENZ","title":"ORGANIST","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"DARLENE GRENZ"},{"person_name":"JULIE SLATEN","title":"SECRETARY","average_hours_per_week":15.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"JULIE SLATEN"},{"person_name":"GERALD MAXWELL","title":"TREASURER","average_hours_per_week":15.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"GERALD MAXWELL"},{"person_name":"WILLIAM STEWART","title":"TILER","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"WILLIAM STEWART"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"investment_cost_or_other_basis":20000,"other_cost_or_other_basis":20000,"book_value":40000},"buildings":{"investment_cost_or_other_basis":284163,"book_value":147895,"depreciation":136268},"equipment":{"investment_cost_or_other_basis":48225,"book_value":3972,"depreciation":44253},"total_book_value":191867},"other_assets":{"assets":[{"description":"INVESTMENTS","book_value":165613}],"total_book_value":165613},"other_liabilities":{"liabilities":[{"description":"RESTRICTED FUNDS","amount":1443}],"total_liability":1443}},"ScheduleG":{"gaming":{"states_where_gaming_conducted":["CA"],"licensed":true,"license_suspended_or_revoked":false,"gaming_with_nonmembers":false,"gaming_own_facility_percentage":1.0,"contract_with_third_party":false,"charitable_distribution_required":false,"persons_with_books":{"person_name":"PATSY VARTY BOOKKEEPER","address_line1":"13005 GASTON DR","city":"Grass Valley","state":"CA","zip":"95949","name":"PATSY VARTY BOOKKEEPER","address":"13005 GASTON DR, Grass Valley, CA, 95949"},"gaming_manager":{"person_name":"DEBBA BOLES","services_provided":"EXECUTIVE OFFICER OF ORGANIZATION","is_director_or_officer":true,"name":"DEBBA BOLES"},"bingo":{"gross_revenue":24348,"rent_facility_costs":10000,"other_direct_expenses":15840,"volunteer_labor":true,"volunteer_labor_percentage":0.99},"total":{"gross_revenue":24348,"rent_facility_costs":10000,"other_direct_expenses":15840},"direct_expense_summary":25840,"net_gaming_income_summary":-1492}},"source_xml":"201401999349300735_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Fraternal social and community involvement supporting local students, scouts, veterans. Ca and hawaii major project for children with various disabillities through elks national foundation","primary_activities":"Through various fundraising programs and events grass valley lodge is able to provide scholarships to local students, donate to various non profit groups in the community and assist in providing food for those less fortunate. Local scouting activities are supported: local christmas basket programs: $1,231, scholarships: $1,000, youth activites: $286, social welfare: $1,720, veterans service: $67","year":2017,"name":"GRASS VALLEY ELKS NO 538","phone":"5302739228","type":"990","state_legal_domicile":"CA","tax_period_begin":"2017-04-01T00:00:00","tax_period_end":"2018-03-31T00:00:00","address":"109 S SCHOOL ST, GRASS VALLEY, CA, 95945, USA","city":"GRASS VALLEY","state":"CA","country":"USA","zip_code":"95945"},"Governance":{"501c determination":true,"Number of voting members":16,"Number of independent voting members":0,"Number of employees total":3,"Total Gross UBI":0,"Number of employees":3,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":true,"Financial statements audited by independent accountant":false,"Audit committee":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":true,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":56761,"Contributions":{"value":27207,"Other contributions":10537,"Dues":16670},"Program revenue":{"value":16157,"Total revenue":16157},"Investment income":{"value":2,"Investment income total":2,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":13395,"Other total":0,"Royalties revenue":0,"Net rental income":1107,"Net income from fundraising events":0,"Net income from gaming":866,"Net income":11422}},"Expenses":{"value":93165,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":19513,"Current officers":7706,"Disqualified persons":0,"Other salaries and wages":9479,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":2328},"Other expenses":{"value":73652,"Management services":0,"Legal":0,"Accounting":12105,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":1713,"Information technology":0,"Royalties":0,"Occupancy":21040,"Travel":0,"Conferences and meetings":7226,"Interest":115,"Payments to affiliates":0,"Depreciation and depletion":9636,"Insurance":10876,"Travel entertainment payments":0,"Itemized Expenses":{"value":9306,"ALL OTHER EXPENSES":4528,"GRAND LODGE PER CAPITA":2866,"STATE PER CAPITA":962,"OFFICERS EXPENSES":950},"All other expenses":1635},"Functional Expenses":{"Program Service Expenses":0,"Management And General Expenses":93165,"Fundraising Expenses":0}},"Assets":{"value":314108,"Non-interest bearing cash":34933,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":13645,"Prepaid expenses deferred charges":325,"Land, building, equipment":163147,"Investments publicly traded":102058,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":8605,"Accounts payable, accrued":2324,"Deferred, revenue":5579,"Other liabilities":702},"Fund balance":{"value":305503,"Unrestricted net assets":274328,"Temporarily restricted net assets":31175},"Form990Details":{"program_service_accomplishments":[{"description":"THROUGH VARIOUS FUNDRAISING PROGRAMS AND EVENTS GRASS VALLEY LODGE IS ABLE TO PROVIDE SCHOLARSHIPS TO LOCAL STUDENTS, DONATE TO VARIOUS NON PROFIT GROUPS IN THE COMMUNITY AND ASSIST IN PROVIDING FOOD FOR THOSE LESS FORTUNATE. LOCAL SCOUTING ACTIVITIES ARE SUPPORTED: LOCAL CHRISTMAS BASKET PROGRAMS: $1,231, SCHOLARSHIPS: $1,000, YOUTH ACTIVITES: $286, SOCIAL WELFARE: $1,720, VETERANS SERVICE: $67","expense":61354}],"program_service_revenue_detail":[{"total_revenue":16157,"related_or_exempt_function_income":16157}],"functional_expense_allocations":{"current_officers_directors":{"management_and_general":7706,"total":7706},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"management_and_general":9479,"total":9479},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"management_and_general":2328,"total":2328},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"management_and_general":12105,"total":12105},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"total":0},"advertising":{"total":0},"office_expenses":{"management_and_general":1713,"total":1713},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":21040},"travel":{"total":0},"conferences_meetings":{"management_and_general":7226,"total":7226},"interest":{"management_and_general":115,"total":115},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"management_and_general":9636,"total":9636},"insurance":{"management_and_general":10876,"total":10876},"all_other_expenses":{"management_and_general":1635,"total":1635}},"fundraising_and_gaming_summary":{"fundraising_direct_expenses":14639,"gross_income_gaming":15505},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"audit_financial_statement_detail":{"accountant_compile_or_review":true,"accountant_compile_or_review_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"donor_advised_fund_excess_business_holdings":false,"distribution_to_donor":false,"annual_disclosure_covered_persons":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"ANITA JOHNSON","phone":"5302739228","address_line1":"109 S SCHOOL ST","city":"GRASS VALLEY","state":"CA","zip":"95945"},"officers_directors_key_employees":[{"person_name":"MICHELE SMITH","title":"Trustee","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MICHELE SMITH"},{"person_name":"JOAN BOTTERO","title":"LECTURING KNIGH","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JOAN BOTTERO"},{"person_name":"JIM DARNELL","title":"EXALTED RULER","average_hours_per_week":15.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JIM DARNELL"},{"person_name":"RICHARD COURTNEY","title":"INNER GUARD","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"RICHARD COURTNEY"},{"person_name":"BRIAN HOYLE","title":"LEADING KNIGHT","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"BRIAN HOYLE"},{"person_name":"BARBARA HENSLEE","title":"TILER","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"BARBARA HENSLEE"},{"person_name":"ANITA JOHNSON","title":"Treasurer","average_hours_per_week":25.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":1706,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ANITA JOHNSON"},{"person_name":"HARDY SCHWARZ","title":"Trustee","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"HARDY SCHWARZ"},{"person_name":"JOAN TOTH","title":"Secretary","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":6000,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JOAN TOTH"},{"person_name":"CINDY HOMA","title":"LOYAL KNIGHT","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"CINDY HOMA"},{"person_name":"JACK JOHNSON","title":"Trustee","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JACK JOHNSON"},{"person_name":"MIKE KOCHIS","title":"ESQUIRE","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MIKE KOCHIS"},{"person_name":"KAREN MELLIAR","title":"CHAPLAIN","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"KAREN MELLIAR"},{"person_name":"ANDY GONZALES","title":"Trustee","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ANDY GONZALES"},{"person_name":"DWAYNE HONEY","title":"Executive Dir.","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DWAYNE HONEY"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":20000,"book_value":20000},"buildings":{"other_cost_or_other_basis":279672,"book_value":116493,"depreciation":163179},"leasehold_improvements":{"other_cost_or_other_basis":25739,"book_value":20253,"depreciation":5486},"equipment":{"other_cost_or_other_basis":24971,"book_value":140,"depreciation":24831},"other_land_buildings":{"other_cost_or_other_basis":29622,"book_value":6261,"depreciation":23361},"total_book_value":163147},"other_liabilities":{"liabilities":[{"description":"SALES TAX","amount":702}],"total_liability":702}},"ScheduleG":{"professional_fundraising":{"agreement_professional_fundraising":false},"gaming":{"licensed":true,"license_suspended_or_revoked":false,"gaming_with_nonmembers":true,"member_of_other_entity":false,"gaming_own_facility_percentage":1.0,"contract_with_third_party":false,"charitable_distribution_required":false,"bingo":{"gross_revenue":15505,"other_direct_expenses":14639,"volunteer_labor":true,"volunteer_labor_percentage":1.0},"pull_tabs":{"volunteer_labor":false},"other_gaming":{"volunteer_labor":false},"total":{"gross_revenue":15505,"other_direct_expenses":14639},"direct_expense_summary":14639,"net_gaming_income_summary":866}},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"source_xml":"201842279349303359_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Fraternal social and community involvement supporting local students, scouts, veterans. CA and HI major project for children with various disabilities through the Elks National Foundation.","primary_activities":"Through various fund-raising programs and events, Grass Valley Lodge is able to provide scholarships to local students, to donate to various non-profit groups in the community, and assist in providing food for those less fortunate. Local scouting activities are supported: Local charity programs: $4,000, Scholarships: $2,000, youth activities: $1,087, social welfare: $871, veterans service: $763.","year":2018,"name":"GRASS VALLEY ELKS NO 538","phone":"5302739228","type":"990","principal_officer":"JIM DARNELL","state_legal_domicile":"CA","tax_period_begin":"2018-04-01T00:00:00","tax_period_end":"2019-03-31T00:00:00","address":"109 S SCHOOL ST, GRASS VALLEY, CA, 95945, USA","city":"GRASS VALLEY","state":"CA","country":"USA","zip_code":"95945"},"Governance":{"501c determination":true,"Number of voting members":16,"Number of independent voting members":0,"Number of employees total":8,"Total Gross UBI":0,"Number of employees":8,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":true,"Financial statements audited by independent accountant":false,"Audit committee":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":true,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":164533,"Contributions":{"value":34918,"Other contributions":19573,"Dues":15345},"Program revenue":{"value":25860,"Total revenue":{"value":25860,"LODGE BLDG RENTAL":24160,"MERCH, RAFFLE, BULLETIN":1700}},"Investment income":{"value":98664,"Investment income total":5188,"Net investment gain":93476,"Income from invest bond proceeds":0},"Other revenues":{"value":5091,"Other total":0,"Royalties revenue":0,"Net rental income":3936,"Net income from fundraising events":0,"Net income from gaming":1961,"Net income":-806}},"Expenses":{"value":99229,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":8778,"Current officers":8778,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":90451,"Management services":0,"Legal":0,"Accounting":8785,"Lobbying services":0,"Investment management fees":0,"Other services":35,"Advertising":0,"Office expenses":6649,"Information technology":0,"Royalties":0,"Occupancy":25589,"Travel":0,"Conferences and meetings":8721,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":5397,"Insurance":10911,"Travel entertainment payments":0,"Itemized Expenses":{"value":22462,"ALL OTHER EXPENSES":8522,"ENF GRANT":7500,"DONATIONS":3634,"GRAND LODGE PER CAPITA":2806},"All other expenses":1902},"Functional Expenses":{"Program Service Expenses":11134,"Management And General Expenses":88095,"Fundraising Expenses":0}},"Assets":{"value":382773,"Non-interest bearing cash":20608,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":13500,"Prepaid expenses deferred charges":0,"Land, building, equipment":174457,"Investments publicly traded":174208,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":4764,"Accounts payable, accrued":1899,"Deferred, revenue":1336,"Other liabilities":1529},"Fund balance":{"value":378009,"Unrestricted net assets":266496,"Temporarily restricted net assets":111513},"Form990Details":{"program_service_accomplishments":[{"description":"Through various fund-raising programs and events, Grass Valley Lodge is able to provide scholarships to local students, to donate to various non-profit groups in the community, and assist in providing food for those less fortunate. Local scouting activities are supported: Local charity programs: $4,000, Scholarships: $2,000, youth activities: $1,087, social welfare: $871, veterans service: $763.","expense":8721}],"program_service_revenue_detail":[{"total_revenue":24160,"related_or_exempt_function_income":24160},{"total_revenue":1700,"related_or_exempt_function_income":1700}],"functional_expense_allocations":{"current_officers_directors":{"management_and_general":8778,"total":8778},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"total":0},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"management_and_general":8785,"total":8785},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"management_and_general":35,"total":35},"advertising":{"total":0},"office_expenses":{"management_and_general":6649,"total":6649},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":25589},"travel":{"total":0},"conferences_meetings":{"management_and_general":8721,"total":8721},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"management_and_general":5397,"total":5397},"insurance":{"management_and_general":10911,"total":10911},"all_other_expenses":{"management_and_general":1902,"total":1902}},"fundraising_and_gaming_summary":{"fundraising_direct_expenses":16266,"gross_income_gaming":18227},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"employment_tax_returns_filed":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"JIM DARNELL"},"audit_financial_statement_detail":{"accountant_compile_or_review":true,"accountant_compile_or_review_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"donor_advised_fund_excess_business_holdings":false,"distribution_to_donor":false,"annual_disclosure_covered_persons":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"ANITA JOHNSON","phone":"5302739228","address_line1":"109 S SCHOOL ST","city":"GRASS VALLEY","state":"CA","zip":"95945"},"officers_directors_key_employees":[{"person_name":"JIM DARNELL","title":"EXALTED RULER","average_hours_per_week":15.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JIM DARNELL"},{"person_name":"MICHELE SMITH","title":"Trustee","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MICHELE SMITH"},{"person_name":"JOAN BOTTERO","title":"LECTURINGKNIGHT","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JOAN BOTTERO"},{"person_name":"RICHARD COURTNEY","title":"INNER GUARD","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"RICHARD COURTNEY"},{"person_name":"BRIAN HOYLE","title":"LEADING KNIGHT","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"BRIAN HOYLE"},{"person_name":"BARBARA HENSLEE","title":"TILER","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"BARBARA HENSLEE"},{"person_name":"ANITA JOHNSON","title":"Treasurer","average_hours_per_week":25.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":2276,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ANITA JOHNSON"},{"person_name":"HARDY SCHWARTZ","title":"Trustee","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"HARDY SCHWARTZ"},{"person_name":"JOAN TOTH","title":"Secretary","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":6502,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JOAN TOTH"},{"person_name":"CINDY NOORI","title":"LOYAL KNIGHT","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"CINDY NOORI"},{"person_name":"PAUL TOTH","title":"Trustee","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"PAUL TOTH"},{"person_name":"MIKE KOCHIS","title":"ESQUIRE","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MIKE KOCHIS"},{"person_name":"KAREN MELLIAR","title":"CHAPLAIN","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"KAREN MELLIAR"},{"person_name":"GARY NOWAK","title":"Trustee","average_hours_per_week":50.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"GARY NOWAK"},{"person_name":"DWAYNE HONEY","title":"Trustee","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DWAYNE HONEY"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":20000,"book_value":20000},"buildings":{"other_cost_or_other_basis":298825,"book_value":128250,"depreciation":170575},"leasehold_improvements":{"other_cost_or_other_basis":25739,"book_value":19551,"depreciation":6188},"equipment":{"other_cost_or_other_basis":24971,"book_value":139,"depreciation":24832},"other_land_buildings":{"other_cost_or_other_basis":31716,"book_value":6517,"depreciation":25199},"total_book_value":174457},"other_liabilities":{"liabilities":[{"description":"SALES TAX PAYABLE","amount":834},{"description":"PAYROLL TAXES PAYABLE","amount":695}],"total_liability":1529}},"ScheduleG":{"professional_fundraising":{"agreement_professional_fundraising":false},"gaming":{"licensed":true,"license_suspended_or_revoked":false,"gaming_with_nonmembers":false,"member_of_other_entity":false,"gaming_own_facility_percentage":1.0,"contract_with_third_party":false,"charitable_distribution_required":false,"bingo":{"gross_revenue":18227,"cash_prizes":9000,"rent_facility_costs":1050,"other_direct_expenses":6216,"volunteer_labor":true,"volunteer_labor_percentage":1.0},"pull_tabs":{"volunteer_labor":false},"other_gaming":{"volunteer_labor":false},"total":{"gross_revenue":18227,"cash_prizes":9000,"rent_facility_costs":1050,"other_direct_expenses":6216},"direct_expense_summary":16266,"net_gaming_income_summary":1961}},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"source_xml":"201901729349300420_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Fraternal social and community involvement supporting local students, scouts, veterans. Ca and hawaii major project for children with various disabilities through elks national foundation.","primary_activities":"Through various fundraising programs and events grass valley lodge is able to provide scholarships to local students, donate to vaious non profit groups in the community and assist in providing food for those less fortunate. Local scouting activities are supported: local christmas basket programs: $1178,scholarships:$915, youth activities: $200, social welfare: $489, veterans service: $315.","year":2016,"name":"Grass Valley Elks No 538","phone":"5302739228","type":"990","tax_period_begin":"2016-04-01T00:00:00","tax_period_end":"2017-03-31T00:00:00","address":"109 S School St, Grass Valley, CA, 95945, USA","city":"Grass Valley","state":"CA","country":"USA","zip_code":"95945"},"Governance":{"501c determination":true,"Number of voting members":16,"Number of independent voting members":0,"Number of employees total":3,"Total Gross UBI":0,"Number of employees":3,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":true,"Financial statements audited by independent accountant":false,"Audit committee":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":true,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":69899,"Contributions":{"value":26308,"Other contributions":3116,"Dues":23192},"Program revenue":{"value":14776,"Total revenue":14776},"Investment income":{"value":2,"Investment income total":2,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":28813,"Other total":0,"Royalties revenue":0,"Net rental income":12071,"Net income from fundraising events":0,"Net income from gaming":-5689,"Net income":22431}},"Expenses":{"value":80840,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":22126,"Current officers":7750,"Disqualified persons":0,"Other salaries and wages":11621,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":2755},"Other expenses":{"value":58714,"Management services":0,"Legal":0,"Accounting":11486,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":3407,"Information technology":2484,"Royalties":0,"Occupancy":8834,"Travel":0,"Conferences and meetings":6836,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":8223,"Insurance":11196,"Travel entertainment payments":0,"Itemized Expenses":{"value":4521,"GRAND LODGE PER CAPITA":1891,"GRAND LODGE SUPPLIES":1153,"STATE PER CAPITA":793,"OFFICERS EXPENSES":684},"All other expenses":1727},"Functional Expenses":{"Program Service Expenses":0,"Management And General Expenses":72617,"Fundraising Expenses":0}},"Assets":{"value":353319,"Non-interest bearing cash":43151,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":7618,"Prepaid expenses deferred charges":325,"Land, building, equipment":165167,"Investments publicly traded":137058,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":11412,"Deferred, revenue":11412},"Fund balance":{"value":341907,"Unrestricted net assets":310817,"Temporarily restricted net assets":31090},"Form990Details":{"program_service_accomplishments":[{"description":"THROUGH VARIOUS FUNDRAISING PROGRAMS AND EVENTS GRASS VALLEY LODGE IS ABLE TO PROVIDE SCHOLARSHIPS TO LOCAL STUDENTS, DONATE TO VAIOUS NON PROFIT GROUPS IN THE COMMUNITY AND ASSIST IN PROVIDING FOOD FOR THOSE LESS FORTUNATE. LOCAL SCOUTING ACTIVITIES ARE SUPPORTED: LOCAL CHRISTMAS BASKET PROGRAMS: $1178,SCHOLARSHIPS:$915, YOUTH ACTIVITIES: $200, SOCIAL WELFARE: $489, VETERANS SERVICE: $315.","expense":22431,"revenue":43591}],"program_service_revenue_detail":[{"total_revenue":14776,"related_or_exempt_function_income":14776}],"functional_expense_allocations":{"current_officers_directors":{"management_and_general":7750,"total":7750},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"management_and_general":11621,"total":11621},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"management_and_general":2755,"total":2755},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"management_and_general":11486,"total":11486},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"total":0},"advertising":{"total":0},"office_expenses":{"management_and_general":3407,"total":3407},"information_technology":{"management_and_general":2484,"total":2484},"royalties":{"total":0},"occupancy":{"total":8834},"travel":{"total":0},"conferences_meetings":{"management_and_general":6836,"total":6836},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"total":8223},"insurance":{"management_and_general":11196,"total":11196},"all_other_expenses":{"management_and_general":1727,"total":1727}},"fundraising_and_gaming_summary":{"fundraising_direct_expenses":21815,"gross_income_gaming":16126},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"audit_financial_statement_detail":{"accountant_compile_or_review":true,"accountant_compile_or_review_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"donor_advised_fund_excess_business_holdings":false,"distribution_to_donor":false,"annual_disclosure_covered_persons":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"GERALD MAXWELL","phone":"5302739228","address_line1":"109 S SCHOOL ST","city":"GRASS VALLEY","state":"CA","zip":"95945"},"officers_directors_key_employees":[{"person_name":"WILL GRENZ","title":"Trustee","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"WILL GRENZ"},{"person_name":"KATHY SANDIFORTH","title":"LECTURNG KNIGHT","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"KATHY SANDIFORTH"},{"person_name":"ANDY GONZALES","title":"EXALTED RULER","average_hours_per_week":15.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ANDY GONZALES"},{"person_name":"LAURA ARGENTO","title":"INNER GUARD","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"LAURA ARGENTO"},{"person_name":"JIM DARNELL","title":"LEADING KNIGHT","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JIM DARNELL"},{"person_name":"BARBARA HENSLEE","title":"TILER","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"BARBARA HENSLEE"},{"person_name":"JERRY MAXWELL","title":"Treasurer","average_hours_per_week":25.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JERRY MAXWELL"},{"person_name":"HARDY SCHWARZ","title":"Trustee","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"HARDY SCHWARZ"},{"person_name":"DEBBIE SULLIVAN","title":"Secretary","average_hours_per_week":15.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DEBBIE SULLIVAN"},{"person_name":"BILL HECK","title":"LOYAL KNIGHT","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"BILL HECK"},{"person_name":"John di chiara","title":"Trustee","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"John di chiara"},{"person_name":"MIKE KOCHIS","title":"ESQUIRE","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MIKE KOCHIS"},{"person_name":"CINDY HOMA","title":"CHAPLAIN","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"CINDY HOMA"},{"person_name":"DAN BLANSCET","title":"Trustee","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DAN BLANSCET"},{"person_name":"DARLENE GRENZ","title":"ORGANIST","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"DARLENE GRENZ"},{"person_name":"JACK JOHNSON","title":"Trustee","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JACK JOHNSON"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":20000,"book_value":20000},"buildings":{"other_cost_or_other_basis":279672,"book_value":123664,"depreciation":156008},"equipment":{"other_cost_or_other_basis":54953,"book_value":21187,"depreciation":33766},"other_land_buildings":{"other_cost_or_other_basis":17763,"book_value":316,"depreciation":17447},"total_book_value":165167}},"ScheduleG":{"professional_fundraising":{"agreement_professional_fundraising":false},"gaming":{"states_where_gaming_conducted":["CA"],"licensed":true,"license_suspended_or_revoked":false,"gaming_with_nonmembers":true,"member_of_other_entity":false,"gaming_own_facility_percentage":1.0,"contract_with_third_party":false,"charitable_distribution_required":false,"persons_with_books":{"person_name":"GERALD MAXWELL","address_line1":"109 S SCHOOL ST","city":"GRASS VALLEY","state":"CA","zip":"95945","name":"GERALD MAXWELL","address":"109 S SCHOOL ST, GRASS VALLEY, CA, 95945"},"bingo":{"gross_revenue":16126,"other_direct_expenses":21815,"volunteer_labor":true,"volunteer_labor_percentage":1.0},"pull_tabs":{"volunteer_labor":false},"other_gaming":{"volunteer_labor":false},"total":{"gross_revenue":16126,"other_direct_expenses":21815},"direct_expense_summary":21815,"net_gaming_income_summary":-5689}},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"source_xml":"201722549349300442_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Fraternal social and community involvement supporting local students, scouts, veterans. CA and HI major project for children with various disabilities through the Elks National Foundation.","primary_activities":"Through various fund-raising programs and events, Grass Valley Lodge is able to provide scholarships to local students, to donate to various non-profit groups in the community, and assist in providing food for those less fortunate.","year":2021,"name":"BENEVOLENT & PROTECTIVE ORDER OF THE USA GRASS VALLEY ELKS LODGE 538","phone":"5302739228","website":"WWW.GRASSVALLEYELKS.ORG","type":"990","principal_officer":"TY OBENOSKEY","state_legal_domicile":"CA","tax_period_begin":"2021-04-01T00:00:00","tax_period_end":"2022-03-31T00:00:00","address":"109 S SCHOOL ST, GRASS VALLEY, CA, 95945, USA","city":"GRASS VALLEY","state":"CA","country":"USA","zip_code":"95945"},"Governance":{"501c determination":true,"Number of voting members":16,"Number of independent voting members":16,"Number of employees total":7,"Total Gross UBI":-5092,"Number of employees":7,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":73942,"Contributions":{"value":2312,"Other contributions":2312},"Program revenue":{"value":55790,"Total revenue":{"value":55790,"LODGE RENTS":42238,"Membership Dues & Assessments":13549,"MERCH, RAFFLE, BULLETIN":3}},"Investment income":{"value":-647,"Investment income total":-647,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":16487,"Other total":0,"Royalties revenue":0,"Net rental income":23270,"Net income from fundraising events":0,"Net income from gaming":42,"Net income":-6825}},"Expenses":{"value":68755,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":14115,"Current officers":11781,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":2334},"Other expenses":{"value":54640,"Management services":0,"Legal":0,"Accounting":2465,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":293,"Office expenses":2762,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":3484,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":9654,"Insurance":4415,"Travel entertainment payments":0,"Itemized Expenses":{"value":17920,"CHARITY":5464,"UTILITIES":4664,"JANITORIAL":4120,"MAINTENANCE CONTRACT":3672},"All other expenses":13647},"Functional Expenses":{"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":406889,"Non-interest bearing cash":52321,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":8321,"Prepaid expenses deferred charges":0,"Land, building, equipment":145001,"Investments publicly traded":201245,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":1},"Liabilities":{"value":16188,"Deferred, revenue":16017,"Other liabilities":171},"Fund balance":{"value":390701,"Net assets without donor restriction":189456,"Net assets with donor restriction":201245},"Form990Details":{"program_service_accomplishments":[{"description":"Through various fund-raising programs and events, Grass Valley Lodge is able to provide scholarships to local students, to donate to various non-profit groups in the community, and assist in providing food for those less fortunate.","expense":5464}],"program_service_revenue_detail":[{"total_revenue":42238,"related_or_exempt_function_income":42238},{"total_revenue":13549,"related_or_exempt_function_income":13549},{"total_revenue":3,"related_or_exempt_function_income":3}],"functional_expense_allocations":{"current_officers_directors":{"total":11781},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"total":2334},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"total":2465},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"total":0},"advertising":{"total":293},"office_expenses":{"total":2762},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"total":0},"conferences_meetings":{"total":3484},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"total":9654},"insurance":{"total":4415},"all_other_expenses":{"total":13647}},"fundraising_and_gaming_summary":{"fundraising_direct_expenses":519,"gross_income_gaming":561},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_ix":true},"principal_officer_detail":{"person_name":"TY OBENOSKEY"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"SECRETARY","phone":"5302739228","address_line1":"109 S SCHOOL ST","city":"GRASS VALLEY","state":"CA","zip":"95945"},"officers_directors_key_employees":[{"person_name":"KIMBERLY KAIN","title":"Secretary","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":5908,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"KIMBERLY KAIN"},{"person_name":"CAROLE CJ BRYANT","title":"Treasurer","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":5873,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"CAROLE CJ BRYANT"},{"person_name":"TY OBENOSKEY","title":"EXALTED RULER","average_hours_per_week":5.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"TY OBENOSKEY"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":20000,"book_value":20000},"buildings":{"other_cost_or_other_basis":298825,"book_value":106095,"depreciation":192730},"leasehold_improvements":{"other_cost_or_other_basis":25739,"book_value":16651,"depreciation":9088},"equipment":{"other_cost_or_other_basis":24971,"book_value":139,"depreciation":24832},"other_land_buildings":{"other_cost_or_other_basis":32576,"book_value":2116,"depreciation":30460},"total_book_value":145001},"other_liabilities":{"liabilities":[{"description":"SALES TAX PAYABLE","amount":165},{"description":"PAYROLL TAX LIABILITIES","amount":6}],"total_liability":171}},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"source_xml":"202212209349301221_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Fraternal social and community involvement supporting local students, scouts, veterans. CA and HI major project for children with various disabilities through the Elks National Foundation.","primary_activities":"Through various fund-raising programs and events, Grass Valley Lodge is able to provide scholarships to local students, to donate to various non-profit groups in the community, and assist in providing food for those less fortunate. Local scouting activities are supported: Local charity programs: $4,000, Scholarships: $2,000, youth activities: $1,087, social welfare: $871, veterans service: $763.","year":2020,"name":"BENEVOLENT & PROTECTIVE ORDER OF THE USA GRASS VALLEY ELKS LODGE 538","phone":"5302739228","type":"990EZ","tax_period_begin":"2020-04-01T00:00:00","tax_period_end":"2021-03-31T00:00:00","address":"109 S SCHOOL ST, GRASS VALLEY, CA, 95945, USA","city":"GRASS VALLEY","state":"CA","country":"USA","zip_code":"95945"},"Governance":{"501c determination":true},"Revenues":{"value":155794,"Contributions":{"value":27174,"Contributions from gifts and grants":27174},"Investment income":{"value":117430,"Investment income total":117430},"Other revenues":{"value":11190,"Other total":1384,"Gross profit from sales of inventory":9806}},"Expenses":{"value":115628,"Total professional fundraising expense":{"value":2165,"Fees to independent contractors":2165},"Salaries":{"value":14694},"Other expenses":{"value":98769,"Occupancy":34574,"Itemized Expenses":64195}},"Assets":{"value":398950,"Savings and temp cash investments":235898,"Land, building, equipment":151073,"Other assets":11979},"Liabilities":{"value":13436,"Sum of Total Liabilities":13436},"Fund balance":{"value":385514},"Form990Details":{"functional_expense_allocations":{"occupancy":{"total":34574}},"officers_directors_key_employees":[{"person_name":"JON JAY NAU","title":"Trustee","average_hours_per_week_devoted_to_position":0.0,"compensation":0,"name":"JON JAY NAU"},{"person_name":"TY OBENOSKEY","title":"EXALTED RULER","average_hours_per_week_devoted_to_position":5.0,"compensation":0,"name":"TY OBENOSKEY"},{"person_name":"PAUL KAIN","title":"LOYAL KNIGHT","average_hours_per_week_devoted_to_position":10.0,"compensation":0,"name":"PAUL KAIN"},{"person_name":"SHERIDAN LOUNGWAY","title":"Trustee","average_hours_per_week_devoted_to_position":0.0,"compensation":0,"name":"SHERIDAN LOUNGWAY"},{"person_name":"BILL CONVIS","title":"Trustee","average_hours_per_week_devoted_to_position":0.0,"compensation":0,"name":"BILL CONVIS"},{"person_name":"CAROLE CJ BRYANT","title":"Treasurer","average_hours_per_week_devoted_to_position":0.0,"compensation":0,"name":"CAROLE CJ BRYANT"},{"person_name":"JOAN TOTH","title":"Secretary","average_hours_per_week_devoted_to_position":5.0,"compensation":0,"name":"JOAN TOTH"},{"person_name":"KIMBERLY KAIN","title":"LEAD KNIGHT","average_hours_per_week_devoted_to_position":10.0,"compensation":0,"name":"KIMBERLY KAIN"},{"person_name":"PAUL TOTH","title":"Trustee","average_hours_per_week_devoted_to_position":5.0,"compensation":0,"name":"PAUL TOTH"},{"person_name":"STEPHANIE HAMMOND","title":"INNER GUARD","average_hours_per_week_devoted_to_position":10.0,"compensation":0,"name":"STEPHANIE HAMMOND"},{"person_name":"CLIFF BRYANT","title":"Trustee","average_hours_per_week_devoted_to_position":5.0,"compensation":0,"name":"CLIFF BRYANT"}]},"ScheduleB":{"attached":false},"source_xml":"202102049349200205_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itslf as a fraternal organization, and to provide for its government, the benevolent and protective order of elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.","primary_activities":"Through various fundraising programs and events grass valley lodge is able to provide scholarships to local students, to donate to various non-profit groups in the community and assist in providing food for those less fortunate.","year":2023,"name":"GRASS VALLEY ELKS LODGE 538 BENEVOLENT & PROTECTIVE ORDER OF THE USA","phone":"5302739228","website":"www.grassvalleyelks.org","type":"990","foreign_countries":["United States"],"principal_officer":"JOHN MADEIROS","year_formation":1999,"state_legal_domicile":"CA","tax_period_begin":"2023-04-01T00:00:00","tax_period_end":"2024-03-31T00:00:00","address":"109 S SCHOOL ST, GRASS VALLEY, CA, 95945, USA","city":"GRASS VALLEY","state":"CA","country":"USA","zip_code":"95945"},"Governance":{"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":-6099,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":21763,"Contributions":{"value":4382,"Other contributions":22,"Dues":4360},"Program revenue":{"value":100,"Total revenue":100},"Investment income":{"value":57,"Investment income total":57,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":17224,"Other total":100,"Royalties revenue":0,"Net rental income":22415,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-5291}},"Expenses":{"value":60261,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":3749,"Current officers":3637,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":112},"Other expenses":{"value":56512,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":1501,"Information technology":0,"Royalties":0,"Occupancy":22571,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":2445,"Depreciation and depletion":9775,"Insurance":18980,"Travel entertainment payments":0,"Itemized Expenses":{"value":1208,"Lodge activities":1040,"EQUIPMENT RENT-BAR":97,"TAXES - BAR, OTHER":49,"STATE MAJOR PROJECT EXPENSE":22},"All other expenses":32},"Functional Expenses":{"Program Service Expenses":56512,"Management And General Expenses":3749,"Fundraising Expenses":0}},"Assets":{"value":351768,"Non-interest bearing cash":18406,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":126135,"Investments publicly traded":173563,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":33664},"Liabilities":{"value":5885,"Other liabilities":5885},"Fund balance":{"value":345883,"Net assets without donor restriction":172320,"Net assets with donor restriction":173563},"Form990Details":{"program_service_accomplishments":[{"description":"THROUGH VARIOUS FUNDRAISING PROGRAMS AND EVENTS GRASS VALLEY LODGE IS ABLE TO PROVIDE SCHOLARSHIPS TO LOCAL STUDENTS, TO DONATE TO VARIOUS NON-PROFIT GROUPS IN THE COMMUNITY AND ASSIST IN PROVIDING FOOD FOR THOSE LESS FORTUNATE."}],"program_service_revenue_detail":[{"total_revenue":100,"related_or_exempt_function_income":100}],"functional_expense_allocations":{"current_officers_directors":{"management_and_general":3637,"total":3637},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"management_and_general":112,"total":112},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"total":0},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"total":0},"advertising":{"total":0},"office_expenses":{"program_services":1501,"total":1501},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":22571},"travel":{"total":0},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"program_services":2445,"total":2445},"depreciation_depletion":{"program_services":9775,"total":9775},"insurance":{"program_services":18980,"total":18980},"all_other_expenses":{"program_services":32,"total":32}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"JOHN MADEIROS"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"JOHN MADEIROS","phone":"5308887111","address_line1":"109 S SCHOOL ST","city":"GRASS VALLEY","state":"CA","zip":"95945"},"officers_directors_key_employees":[{"person_name":"TY OBENOSKEY","title":"EXHALTED RULER","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"TY OBENOSKEY"},{"person_name":"KIMBERLY KAIN","title":"Secretary","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"KIMBERLY KAIN"},{"person_name":"JOHN MADEIROS","title":"Treasurer","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JOHN MADEIROS"},{"person_name":"PAUL KAIN","title":"LEADING KNIGHT","average_hours_per_week":2.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"PAUL KAIN"},{"person_name":"JACK JOHNSON","title":"Trustee","average_hours_per_week":2.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JACK JOHNSON"},{"person_name":"BILL CONVIS","title":"Trustee","average_hours_per_week":2.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"BILL CONVIS"},{"person_name":"JAY NAU","title":"Trustee","average_hours_per_week":2.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JAY NAU"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":20000,"book_value":20000},"buildings":{"other_cost_or_other_basis":298825,"book_value":91048,"depreciation":207777},"leasehold_improvements":{"other_cost_or_other_basis":25739,"book_value":15087,"depreciation":10652},"equipment":{"other_cost_or_other_basis":24971,"depreciation":24971},"other_land_buildings":{"other_cost_or_other_basis":32576,"depreciation":32576},"total_book_value":126135},"other_assets":{"assets":[{"description":"ACCRUED INSURANCE-STATE FUND"},{"description":"DUE FROM AUBURN BUILDING HALL"}],"total_book_value":33664},"other_liabilities":{"liabilities":[{"description":"TENANT SECURITY DEPOSITS","amount":5885}],"total_liability":5885}},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"source_xml":"202510499349301241_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itslf as a fraternal organization, and to provide for its government, the benevolent and protective order of elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.","primary_activities":"Through various fundraising programs and events grass valley lodge is able to provide scholarships to local students, to donate to various non-profit groups in the community and assist in providing food for those less fortunate.","year":2024,"name":"GRASS VALLEY ELKS LODGE 538 BENEVOLENT & PROTECTIVE ORDER OF THE USA","phone":"5302739228","website":"www.grassvalleyelks.org","type":"990","foreign_countries":["United States"],"principal_officer":"JOHN MADEIROS","year_formation":1999,"state_legal_domicile":"CA","tax_period_begin":"2024-04-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"109 S SCHOOL ST, GRASS VALLEY, CA, 95945, USA","city":"GRASS VALLEY","state":"CA","country":"USA","zip_code":"95945"},"Governance":{"501c determination":true,"Number of voting members":4,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":-2882,"Contributions":{"value":0},"Program revenue":{"value":0},"Investment income":{"value":455,"Investment income total":455,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-3337,"Other total":0,"Royalties revenue":0,"Net rental income":-3337,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":3526,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":3526,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":3220,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment payments":0,"Itemized Expenses":306,"All other expenses":0},"Functional Expenses":{"Program Service Expenses":3220,"Management And General Expenses":306,"Fundraising Expenses":0}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0},"Fund balance":{"value":0},"Form990Details":{"program_service_accomplishments":[{"description":"THROUGH VARIOUS FUNDRAISING PROGRAMS AND EVENTS GRASS VALLEY LODGE IS ABLE TO PROVIDE SCHOLARSHIPS TO LOCAL STUDENTS, TO DONATE TO VARIOUS NON-PROFIT GROUPS IN THE COMMUNITY AND ASSIST IN PROVIDING FOOD FOR THOSE LESS FORTUNATE."}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"total":0},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"total":0},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"total":0},"advertising":{"total":0},"office_expenses":{"total":0},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":3220},"travel":{"total":0},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"total":0},"insurance":{"total":0},"all_other_expenses":{"total":0}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"JOHN MADEIROS"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"JOHN MADEIROS","phone":"5308887111","address_line1":"109 S SCHOOL ST","city":"GRASS VALLEY","state":"CA","zip":"95945"},"officers_directors_key_employees":[{"person_name":"TY OBENOSKEY","title":"EXHALTED RULER","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"TY OBENOSKEY"},{"person_name":"KIMBERLY KAIN","title":"Secretary","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"KIMBERLY KAIN"},{"person_name":"JOHN MADEIROS","title":"Treasurer","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JOHN MADEIROS"},{"person_name":"JAY NAU","title":"Trustee","average_hours_per_week":2.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JAY NAU"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"ScheduleN":{"successor_relationships":{"director_of_successor":true,"employee_of_successor":true,"owner_of_successor":false,"received_compensation":false},"dispositions":[{"business_name_line1":"Auburn-Grass Valley Elks #538","ein":991295097,"irc_section":"501(c)8","distribution_date":"2024-06-10T00:00:00","description":"Edward Jones brokerage accounts","fair_market_value":195846,"method_of_fmv_determination":"Market value","address_line1":"195 Pine Street","city":"Auburn","state":"CA","zip":"95603","name":"Auburn-Grass Valley Elks #538","address":"195 Pine Street, Auburn, CA, 95603"},{"business_name_line1":"Auburn-Grass Valley Elks #538","ein":991295097,"irc_section":"501(c)8","distribution_date":"2024-06-10T00:00:00","description":"Real property and improvements","fair_market_value":126135,"method_of_fmv_determination":"Net book value","address_line1":"195 Pine Street","city":"Auburn","state":"CA","zip":"95603","name":"Auburn-Grass Valley Elks #538","address":"195 Pine Street, Auburn, CA, 95603"},{"business_name_line1":"Auburn-Grass Valley Elks #538","ein":991295097,"irc_section":"501(c)8","distribution_date":"2024-06-10T00:00:00","description":"Furniture & fixtures","method_of_fmv_determination":"Net book value","address_line1":"195 Pine Street","city":"Auburn","state":"CA","zip":"95603","name":"Auburn-Grass Valley Elks #538","address":"195 Pine Street, Auburn, CA, 95603"},{"business_name_line1":"Auburn-Grass Valley Elks #538","ein":991295097,"irc_section":"501(c)8","distribution_date":"2024-06-10T00:00:00","description":"Receivable-related party","fair_market_value":27107,"method_of_fmv_determination":"Actual value","address_line1":"195 Pine Street","city":"Auburn","state":"CA","zip":"95603","name":"Auburn-Grass Valley Elks #538","address":"195 Pine Street, Auburn, CA, 95603"}],"supplemental_information":[{"form_and_line_reference":"Part I & 2, Line 2e - Name and Explanation for Involvement in Successor","explanation":"John Madeiros, Treasurer of the Grass Valley Elks Lodge is also the Treasurer of the surviving organization, Auburn-Grass Valley Elks Lodge No. 538."}]},"source_xml":"202640369349300429_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Fraternal social and community involvement supporting local students, scouts, veterans. CA and HI major project for children with various disabilities through the Elks National Foundation.","primary_activities":"Through various fund-raising programs and events, Grass Valley Lodge is able to provide scholarships to local students, to donate to various non-profit groups in the community, and assist in providing food for those less fortunate.","year":2022,"name":"BENEVOLENT & PROTECTIVE ORDER OF THE USA GRASS VALLEY ELKS LODGE 538","phone":"5302739228","website":"WWW.GRASSVALLEYELKS.ORG","type":"990","principal_officer":"TY OBENOSKEY","state_legal_domicile":"CA","tax_period_begin":"2022-04-01T00:00:00","tax_period_end":"2023-03-31T00:00:00","address":"109 S SCHOOL ST, GRASS VALLEY, CA, 95945, USA","city":"GRASS VALLEY","state":"CA","country":"USA","zip_code":"95945"},"Governance":{"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":7,"Total Gross UBI":-7231,"Number of employees":7,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":50424,"Contributions":{"value":3710,"Other contributions":3710},"Program revenue":{"value":21807,"Total revenue":{"value":21807,"VARIOUS":21807}},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":24907,"Other total":451,"Royalties revenue":0,"Net rental income":33369,"Net income from fundraising events":594,"Net income from gaming":0,"Net income":-9507}},"Expenses":{"value":50963,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":7473,"Current officers":4071,"Disqualified persons":0,"Other salaries and wages":2745,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":657},"Other expenses":{"value":43490,"Management services":0,"Legal":0,"Accounting":2000,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":153,"Office expenses":2915,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":688,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":9091,"Insurance":2679,"Travel entertainment payments":0,"Itemized Expenses":{"value":16057,"UTILITIES":4836,"TELEPHONE & INTERNET":3981,"JANITORIAL":3957,"MAINTENANCE CONTRACT":3283},"All other expenses":9907},"Functional Expenses":{"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":397749,"Non-interest bearing cash":61209,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":7395,"Prepaid expenses deferred charges":0,"Land, building, equipment":135910,"Investments publicly traded":192085,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":1150},"Liabilities":{"value":10346,"Deferred, revenue":10019,"Other liabilities":327},"Fund balance":{"value":387403,"Net assets without donor restriction":195318,"Net assets with donor restriction":192085},"Form990Details":{"program_service_accomplishments":[{"description":"Through various fund-raising programs and events, Grass Valley Lodge is able to provide scholarships to local students, to donate to various non-profit groups in the community, and assist in providing food for those less fortunate."}],"program_service_revenue_detail":[{"total_revenue":12073,"related_or_exempt_function_income":12073},{"total_revenue":9734,"related_or_exempt_function_income":9734}],"functional_expense_allocations":{"current_officers_directors":{"total":4071},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":2745},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"total":657},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"total":2000},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"total":0},"advertising":{"total":153},"office_expenses":{"total":2915},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"total":0},"conferences_meetings":{"total":688},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"total":9091},"insurance":{"total":2679},"all_other_expenses":{"total":9907}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":612,"fundraising_direct_expenses":18},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_ix":true},"principal_officer_detail":{"person_name":"TY OBENOSKEY"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"SECRETARY","phone":"5302739228","address_line1":"109 S SCHOOL ST","city":"GRASS VALLEY","state":"CA","zip":"95945"},"officers_directors_key_employees":[{"person_name":"KIMBERLY KAIN","title":"Secretary","average_hours_per_week":6.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":4071,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"KIMBERLY KAIN"},{"person_name":"PAUL KAIN","title":"LEADING KNIGHT","average_hours_per_week":2.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"PAUL KAIN"},{"person_name":"TY OBENOSKEY","title":"EXALTED RULER","average_hours_per_week":6.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"TY OBENOSKEY"},{"person_name":"JACK JOHNSON","title":"Trustee","average_hours_per_week":2.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JACK JOHNSON"},{"person_name":"BILL CONVIS","title":"Trustee","average_hours_per_week":2.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"BILL CONVIS"},{"person_name":"JAY NAU","title":"Trustee","average_hours_per_week":2.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JAY NAU"},{"person_name":"ANITA JOHNSON","title":"Treasurer","average_hours_per_week":6.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ANITA JOHNSON"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":20000,"book_value":20000},"buildings":{"other_cost_or_other_basis":298825,"book_value":98710,"depreciation":200115},"leasehold_improvements":{"other_cost_or_other_basis":25739,"book_value":15746,"depreciation":9993},"equipment":{"other_cost_or_other_basis":24971,"book_value":139,"depreciation":24832},"other_land_buildings":{"other_cost_or_other_basis":32576,"book_value":1315,"depreciation":31261},"total_book_value":135910},"other_liabilities":{"liabilities":[{"description":"PAYROLL TAX LIABILITIES","amount":271},{"description":"ACCOUNTS PAYABLE","amount":56}],"total_liability":327}},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"source_xml":"202410269349301111_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itslf as a fraternal organization, and to provide for its government, the benevolent and protective order of elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.","primary_activities":"Through various fundraising programs and events grass valley lodge is able to provide scholarships to local students, to donate to various non-profit groups in the community and assist in providing food for those less fortunate.","year":2024,"name":"GRASS VALLEY ELKS LODGE 538 BENEVOLENT & PROTECTIVE ORDER OF THE USA","phone":"5302739228","website":"www.grassvalleyelks.org","type":"990","foreign_countries":["United States"],"principal_officer":"JOHN MADEIROS","year_formation":1999,"state_legal_domicile":"CA","tax_period_begin":"2024-04-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"109 S SCHOOL ST, GRASS VALLEY, CA, 95945, USA","city":"GRASS VALLEY","state":"CA","country":"USA","zip_code":"95945"},"Governance":{"501c determination":true,"Number of voting members":4,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":-2882,"Contributions":{"value":0},"Program revenue":{"value":0},"Investment income":{"value":455,"Investment income total":455,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-3337,"Other total":0,"Royalties revenue":0,"Net rental income":-3337,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":3526,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":3526,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":3220,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment payments":0,"Itemized Expenses":306,"All other expenses":0},"Functional Expenses":{"Program Service Expenses":3220,"Management And General Expenses":306,"Fundraising Expenses":0}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0},"Fund balance":{"value":0},"Form990Details":{"program_service_accomplishments":[{"description":"THROUGH VARIOUS FUNDRAISING PROGRAMS AND EVENTS GRASS VALLEY LODGE IS ABLE TO PROVIDE SCHOLARSHIPS TO LOCAL STUDENTS, TO DONATE TO VARIOUS NON-PROFIT GROUPS IN THE COMMUNITY AND ASSIST IN PROVIDING FOOD FOR THOSE LESS FORTUNATE."}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"total":0},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"total":0},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"total":0},"advertising":{"total":0},"office_expenses":{"total":0},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":3220},"travel":{"total":0},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"total":0},"insurance":{"total":0},"all_other_expenses":{"total":0}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"JOHN MADEIROS"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"JOHN MADEIROS","phone":"5308887111","address_line1":"109 S SCHOOL ST","city":"GRASS VALLEY","state":"CA","zip":"95945"},"officers_directors_key_employees":[{"person_name":"TY OBENOSKEY","title":"EXHALTED RULER","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"TY OBENOSKEY"},{"person_name":"KIMBERLY KAIN","title":"Secretary","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"KIMBERLY KAIN"},{"person_name":"JOHN MADEIROS","title":"Treasurer","average_hours_per_week":10.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JOHN MADEIROS"},{"person_name":"JAY NAU","title":"Trustee","average_hours_per_week":2.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JAY NAU"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"ScheduleN":{"successor_relationships":{"director_of_successor":true,"employee_of_successor":true,"owner_of_successor":false,"received_compensation":false},"dispositions":[{"business_name_line1":"Auburn-Grass Valley Elks #538","ein":991295097,"irc_section":"501(c)8","distribution_date":"2024-06-10T00:00:00","description":"Edward Jones brokerage accounts","fair_market_value":195846,"method_of_fmv_determination":"Market value","address_line1":"195 Pine Street","city":"Auburn","state":"CA","zip":"95603","name":"Auburn-Grass Valley Elks #538","address":"195 Pine Street, Auburn, CA, 95603"},{"business_name_line1":"Auburn-Grass Valley Elks #538","ein":991295097,"irc_section":"501(c)8","distribution_date":"2024-06-10T00:00:00","description":"Real property and improvements","fair_market_value":126135,"method_of_fmv_determination":"Net book value","address_line1":"195 Pine Street","city":"Auburn","state":"CA","zip":"95603","name":"Auburn-Grass Valley Elks #538","address":"195 Pine Street, Auburn, CA, 95603"},{"business_name_line1":"Auburn-Grass Valley Elks #538","ein":991295097,"irc_section":"501(c)8","distribution_date":"2024-06-10T00:00:00","description":"Furniture & fixtures","method_of_fmv_determination":"Net book value","address_line1":"195 Pine Street","city":"Auburn","state":"CA","zip":"95603","name":"Auburn-Grass Valley Elks #538","address":"195 Pine Street, Auburn, CA, 95603"},{"business_name_line1":"Auburn-Grass Valley Elks #538","ein":991295097,"irc_section":"501(c)8","distribution_date":"2024-06-10T00:00:00","description":"Receivable-related party","fair_market_value":27107,"method_of_fmv_determination":"Actual value","address_line1":"195 Pine Street","city":"Auburn","state":"CA","zip":"95603","name":"Auburn-Grass Valley Elks #538","address":"195 Pine Street, Auburn, CA, 95603"}],"supplemental_information":[{"form_and_line_reference":"Part I & 2, Line 2e - Name and Explanation for Involvement in Successor","explanation":"John Madeiros, Treasurer of the Grass Valley Elks Lodge is also the Treasurer of the surviving organization, Auburn-Grass Valley Elks Lodge No. 538."}]},"Ratings":{"Mission Deployment Rate":{"score":1.2},"Program Expense Ratio":{"score":0.913216108905275},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":0.0},"Operating Margin":{"score":-2.2234559333795976,"percentile":0.04531877347493848},"Operating Reserve Ratio":{"score":0.0,"percentile":0.026800149493383534},"Liabilities to Assets Ratio":{"score":null,"percentile":null},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.2526471615443231,"percentile":0.8826602574952326},"Revenue Growth":{"score":-0.08712554056140437,"percentile":0.17267760088808465},"Asset Growth":{"score":-0.044091110095810085,"percentile":0.19629321895854132},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":null},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":1.0,"weight":5,"atoms":{"Compensation committee":{"value":true},"Independent compensation consultant":{"value":true},"Form 990 of other organizations reviewed":{"value":true},"Written employment contract":{"value":true},"Compensation survey or study":{"value":true},"Board or committee approval":{"value":true}}},"Governance Policy Score":{"score":0.1111111111111111,"weight":5,"atoms":{"Conflict of interest policy":{"value":false},"Whistle blower policy":{"value":false},"Document retention policy":{"value":false},"Compensation process for CEO":{"value":false},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":false},"Audit committee":{"value":false},"Independent audit financial statements":{"value":false}}},"Categories":{"Financial Efficiency":{"score":1.1069890082936027,"weight":45},"Transparency & Controls":{"score":1.0,"weight":20},"Accountability":{"score":0.0462962962962963,"weight":14},"Sustainability":{"score":0.038196225789725036,"weight":13},"Growth":{"score":0.4613937871450352,"weight":8}},"Overall Score":{"score":0.7465035475378697,"percentile":0.4884582941822923}},"source_xml":"202640369349300429_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}