2023-08-15T18:39:11-05:00 2023-03-31 421539623 KMH LLP 1003 BISHOP STREET SUITE 2400 HONOLULU HI 96813 990 2022-04-01 990034655 BENEVOLENT AND PROTECTIVE ORDER OF ELKS HONOLULU LODGE 616 BENE 8089235525 2933 KALAKAUA AVENUE HONOLULU HI 96815 GEORGE WEST SECRETARY 8089235525 2023-08-15 1 GEORGE WEST 999009999 0 DANIELLE A HARANO P01258470 8085262255 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CALVIN HARA 2933 KALAKAUA AVENUE HONOLULU HI 96815 9338096 0 1156 X WWW.ELKS616.ORG X 1901 HI THE ORGANIZATION'S MISSION IS TO FOSTER FRATERNITY, CHARITY, PATRIOTISM, AND COMMUNITY SERVICES. 9 9 128 226 0 0 2454180 2986376 0 0 2499 44312 1510287 2014890 3966966 5045578 0 0 0 0 796763 735881 0 0 0 2255769 2579177 3052532 3315058 914434 1730520 18759259 21157867 2088424 2119423 16670835 19038444 X TO 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 ITSELF AS A FRATERNAL ORGANIZATION, AND TO PROVIDE FOR ITS GOVERNMENT, THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICA. 0 0 3315058 1395629 TO PROMOTE COMMUNITY WELFARE AND FOSTER FRATERNITY. 3315058 0 1 0 0 0 0 0 0 1 1 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 39 0 1 128 1 0 1 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X GEORGE N WEST 8089235525 2933 KALAKAUA AVENUE HONOLULU HI 96815 RICK BERGSTROM TRUSTEE 15.00 X 0 0 0 JUDY RUBANO TRUSTEE 30.00 X 0 0 0 RUSSELL MOTTER TRUSTEE 15.00 X 0 0 0 MARILEI PATTERSON TRUSTEE 30.00 X 0 0 0 CALVIN HARA LEADING KNIGHT, BOARD CHAIR 30.00 X 0 0 0 GLORIA YAU EXALTED RULER 30.00 X 0 0 0 SHANNON BALL TRUSTEE 30.00 X 0 0 0 SHERI DEL BARRIO LECTURING KNIGHT 20.00 X 0 0 0 JEFFREY RENNER LOYAL KNIGHT 20.00 X 0 0 0 DELORESE GREGOIRE CHAPLAIN 10.00 X 0 0 0 GEORGE WEST SECRETARY 40.00 X 28846 0 0 WINFRED CAMERON TREASURER 8.00 X 5769 0 0 34615 0 0 0 0 0 0 0 2769671 216705 2986376 72438 72438 348074 343625 0 0 348074 343625 691699 691699 28126 -28126 -28126 -28126 5474992 4264392 1210600 1210600 MISCELLANEOUS REVENUE 532000 112591 112591 112591 5045578 1395629 0 663573 X 35973 589517 110391 151099 60792 37415 32252 135916 399953 61645 UTILITIES 458408 COMMITTEE EXPENSES 256815 SUPPLIES 207580 OTHER EXPENSES 172078 605224 3315058 189832 478681 6472413 8814264 61834 88336 29510 43231 12493459 3464176 9212532 9029283 2792250 2703184 888 888 18759259 21157867 284794 340388 1803630 1779035 2088424 2119423 X 12177480 13906853 4493355 5131591 16670835 19038444 18759259 21157867 X 1730520 -1145 638234 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4493354 269577 979863 611204 5131590 3708285 215419 1192343 622693 4493354 2972339 68128 1611832 944014 3708285 2513315 85456 890933 517365 2972339 3643843 66870 1237638 2435036 2513315 0.18080 0.81920 0 0 107384 107384 11554155 2846314 8707841 831920 617862 214058 9029283 MORGAN STANLEY STOCKS 83998 F MUTUAL FUNDS 2619186 F 2703184 X 4856999 0 4856999 188579 188579 5045578 3127624 1145 1145 3126479 188579 188579 3315058 PART X, LINE 2: THE GRAND LODGE IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(8) OF THE INTERNAL REVENUE CODE, WHICH EXTENDS TO ALL SUBORDINATE LODGES OF THE ORDER. THE ORGANIZATION RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT BASED ON THE TECHNICAL MERITS OF THE POSITION. FOR TAX POSITIONS MEETING THE MORE-LIKELY-THAN-NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. ANY INTEREST OR PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS ARE CLASSIFIED AS LODGE EXPENSES. THE ORGANIZATION APPLIED THE UNCERTAIN TAX POSITION TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS HAD REMAINED OPEN AND HAS NOT RECOGNIZED ANY ADDITIONAL LIABILITY. THE ORGANIZATION IS NOT SUBJECT TO INCOME TAXES IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF HAWAII. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE EXAMINATIONS BY TAX AUTHORITY FOR THE FISCAL YEARS ENDED MARCH 31, 2019 AND PRIOR. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF RESTRICTED ASSETS RELEASED 216,705. REALIZED LOSSES -28,126. PART XII, LINE 2D - OTHER ADJUSTMENTS: NET UNREALIZED LOSSES ON INVESTMENTS 1,145. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF RESTRICTED ASSETS RELEASED 216,705. REALIZED LOSSES -28,126. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS WHO ARE ELECTED INTO THEIR POSITIONS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS MEMBERS WHO MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS ARE MADE BY THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS. DECISIONS ARE EITHER APPROVED OR DISAPPROVED BY MAJORITY VOTE. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S AUDITING & ACCOUNTING COMMITTEE IS CHARGED WITH OVERSEEING THE COMPLETION AND SUBMISSION OF FORM 990 WITH THE IRS. THE FINAL DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS AND LODGE MEMBERS FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE TRUSTEES, OFFICERS, AND OTHER KEY PERSONNEL ARE ANNUALLY PROVIDED WITH OUR "CONFLICT OF INTEREST POLICY". THEY ARE REQUIRED TO ACKNOWLEDGE THEIR RECEIPT OF THE DOCUMENT, UNDERSTAND THE DOCUMENT, AND COMPLY WITH THE DOCUMENT BY COMPLETING AND SIGNING THE "CONFLICT OF INTEREST POLICY - ACKNOWLEDGEMENT AND FINANCIAL INTEREST DISCLOSURE STATEMENT". IN THE EVENT OF A POTENTIAL CONFLICT OF INTEREST, THE "CONFLICT OF INTEREST POLICY" INDICATES THE ACTION(S) TO BE TAKEN WITH REGARDS TO THE POTENTIAL CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE LODGE DETERMINES THE COMPENSATION OF THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES. WHEN AN INDIVIDUAL IS ELIGIBLE FOR A PAY ADJUSTMENT, THE ADJUSTMENT IS RECOMMENDED, SUBJECT TO APPROVAL BY THE MEMBERSHIP. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FEDERAL APPLICATION AND ANNUAL FEDERAL FILINGS ARE FILED IN THE ORGANIZATION'S ACCOUNTING DEPARTMENT. THESE FORMS ARE READILY AVAILABLE FOR INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FEDERAL APPLICATION AND ANNUAL FEDERAL FILINGS ARE FILED IN THE ORGANIZATION'S ACCOUNTING DEPARTMENT. THESE FORMS ARE READILY AVAILABLE FOR INSPECTION UPON REQUEST. THE ORGANIZATION'S GOVERNING DOCUMENTS ARE FILED AT THE ORGANIZATION'S LOCATION AND THEY ARE AVAILABLE FOR INSPECTION UPON REQUEST. FORM 990, PART IX, LINE 24E REPAIR & MAINTENANCE 126,518. VALET 92,896. PROPERTY TAX 85,954. LAUNDRY 63,032. BANK FEES 53,755. TELEPHONE 37,309. GENERAL EXCISE TAX 34,714. MEMBERSHIP SERVICES 31,760. REFUSE 25,007. PEST CONTROL 12,002. CABLE 9,714. SECURITY 9,643. HOLIDAY/EMPLOYEE APPRECIATION 9,000. LICENSES 8,184. ALC SPILL/WASTE/KITCHEN 5,270. CASH SHORT 466. FORM 990, PART XI, LINE 9: RESTRICTED FUND INCREASE 638,234.