BENEVOLENT & PROTECTIVE ORDER OF ELKS NO 326

EIN: 930122403

ROSEBURG, OR

Total Revenue
$155,647
Total Expenses
$173,355
Total Assets
$371,439
Net Assets
$219,474
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1910
Legal Domicile
OR
Principal Officer
DORIS KOBERNICK
Phone
5416724455
Tax Period
2025-04-01 to 2026-03-31

BENEVOLENT & PROTECTIVE ORDER OF ELKS NO 326, founded in 1910, is a small nonprofit that reported $156K in total revenue in fiscal year 2025. Revenue decreased 9% compared to the prior year. Expenses of $173K exceeded revenue, resulting in a 11% operating deficit.

Mission

PROVIDE FUNDS FOR CHARITIES, SEE PART 1.

Program Service Accomplishments

Program 1

FUNDS TO PURCHASE SCHOOL CLOTHES FOR TWENTY UNDER PRIVELEDGED CHILDREN UNDER THE AGE OF TWELVE.

Program 2

CONTRIBUTIONS TO LOCAL CHARITY ORGANIZATIONS, CASEY EYE CLINIC, MEADOW WOOD SPEECH CLINIC, AND ELKS NATIONAL FOUNDATION.

Program 3

COLLEGE SCHOLARSHIPS TO WINNERS OF SCHOLARSHIP CONTESTS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $48,935
Program Service Revenue $0
Investment Income $2,392
Other Revenue $104,320
TOTAL REVENUE $155,647

Expense Breakdown

Grants Paid $0
Salaries & Benefits $36,691
Fundraising Expenses $0
Other Expenses $136,664
TOTAL EXPENSES $173,355

Year-over-Year Comparison

2025 2024 Change
Revenue $155,647 $170,492 -0.1%
Expenses $173,355 $186,809 -0.1%
Net Income $-17,708 $-16,317 +0.1%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Liquidity & Cash Position

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Governance

Voting Members
13
Independent Members
13
Employees
N/A
Volunteers
N/A

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
3
$0
Total Directors
8
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
MARGARET SHAW 1 YEAR TRUSTEE 5.00
Director
$0 $0 $0
JOHN HOKANSON 2 YEAR TRUSTEE 5.00
Director
$0 $0 $0
LARRY HILL 3 YEAR TRUSTEE 5.00
Director
$0 $0 $0
FRANK GRIFFITH INNER GUARD 5.00
Director
$0 $0 $0
TIM SHAW CHAPLAIN 5.00
Director
$0 $0 $0
RANDI KOBERNIK LECTURING KNIGHT 5.00
Director
$0 $0 $0
STEVE MALONE TILER 5.00
Director
$0 $0 $0
RETTA HARVEY ESQUIRE 5.00
Director
$0 $0 $0
SCOTT HARVEY EXALTED RULER 20.00
Officer
$0 $0 $0
JOEL BUOY SECRETARY 25.00
Officer
$0 $0 $0
DORIS KOBERNIK TREASURER 20.00
Officer
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2026 $155,647 $173,355 $371,439 $-17,708
2025 $170,492 $186,809 $369,580 $-16,317
2024 $142,583 $165,584 $379,715 $-23,001
2023 $127,525 $160,632 $377,493 $-33,107
2022 $95,647 $123,611 $401,078 $-27,964
2021 $118,710 $96,150 $427,766 $22,560
2020 $114,867 $117,669 $392,382 $-2,802
2019 $83,012 $93,238 $420,597 $-10,226
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