Civic Intelligence

Benevolent & Protective Order of Elks Lodge #165

990 • Fiscal year 2015 • EIN 04-1079600

Apr 01, 2014 to Mar 31, 2015 • Filed on Aug 17, 2015

24 Summer StreetHaverhill, MA 01830

(978) 372-7306

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

97th percentile

0.80x

Higher debt load relative to assets than 97% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

93rd percentile

0.90x

Higher debt load relative to revenue than 93% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Net Margin

14th percentile

-19%

Higher net margin than 14% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Top Officer Pay

81st percentile

$1,250

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Asset Growth

16th percentile

-11%

Faster asset growth than 16% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

20th percentile

-16%

Faster revenue growth than 20% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$204,237

Down $25,502 (-11%) from 2014

Net Assets

Down

$41,321

Down $34,480 (-45%) from 2014

Liabilities

Up

$162,916

Up $8,978 (+5.8%) from 2014

Revenue

Down

$180,940

Down $33,906 (-16%) from 2014

Expenses

Up

$215,803

Up $13,968 (+6.9%) from 2014

Net Income

Down

-$34,863

Down $47,874 (-368%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0-$100KAssets 2011: $217,784Liabilities 2011: $162,188Net Assets 2011: $55,5962011Assets 2012: $210,815Liabilities 2012: $157,188Net Assets 2012: $53,6272012Assets 2013: $225,454Liabilities 2013: $162,007Net Assets 2013: $63,4472013Assets 2014: $229,739Liabilities 2014: $153,938Net Assets 2014: $75,8012014Assets 2015: $204,237Liabilities 2015: $162,916Net Assets 2015: $41,3212015Assets 2016: $201,189Liabilities 2016: $155,758Net Assets 2016: $45,4312016Assets 2017: $208,261Liabilities 2017: $155,198Net Assets 2017: $53,0632017Assets 2018: $211,166Liabilities 2018: $136,711Net Assets 2018: $74,4552018Assets 2019: $201,883Liabilities 2019: $137,708Net Assets 2019: $64,1752019Assets 2020: $194,437Liabilities 2020: $119,550Net Assets 2020: $74,8872020Assets 2021: $224,551Liabilities 2021: $185,522Net Assets 2021: $39,0292021Assets 2022: $213,968Liabilities 2022: $162,481Net Assets 2022: $51,4872022Assets 2023: $172,246Liabilities 2023: $187,502Net Assets 2023: -$15,2562023

Highlighted filing

2015

Assets$204,237
Liabilities$162,916
Net Assets$41,321

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KExpenses 2011: $207,6222011Expenses 2012: $191,8892012Revenue 2013: $205,960Expenses 2013: $196,162Net Income 2013: $9,7982013Revenue 2014: $214,846Expenses 2014: $201,835Net Income 2014: $13,0112014Revenue 2015: $180,940Expenses 2015: $215,803Net Income 2015: -$34,8632015Revenue 2016: $184,852Expenses 2016: $180,551Net Income 2016: $4,3012016Revenue 2017: $200,514Expenses 2017: $192,900Net Income 2017: $7,6142017Revenue 2018: $224,621Expenses 2018: $203,229Net Income 2018: $21,3922018Revenue 2019: $191,964Expenses 2019: $202,244Net Income 2019: -$10,2802019Revenue 2020: $202,249Expenses 2020: $191,537Net Income 2020: $10,7122020Revenue 2021: $81,741Expenses 2021: $126,762Net Income 2021: -$45,0212021Revenue 2022: $215,513Expenses 2022: $202,318Net Income 2022: $13,1952022Revenue 2023: $153,686Expenses 2023: $218,102Net Income 2023: -$64,4162023

Highlighted filing

2015

Revenue$180,940
Expenses$215,803
Net Income-$34,863
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Aug 17, 2015
Return Version
2014v5.0
Gross Receipts
$325,526
Mission and Program Overview

Mission

To provide an environment for members to congregate while providing charitable benefits to the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$151,892$146,128▼ $5,764
Investments in Publicly Traded Securities$30,731$31,442▲ $711
Cash and Non-Interest-Bearing Accounts$33,081$16,813▼ $16,268
Inventories for Sale or Use$9,020$6,423▼ $2,597
Prepaid Expenses and Deferred Charges$5,015$3,431▼ $1,584
Total Assets$229,739$204,237▼ $25,502
Liabilities
Mortgage Notes Payable Secured by Investment Property$119,248$112,574▼ $6,674
Accounts Payable and Accrued Expenses$19,823$37,575▲ $17,752
Deferred Revenue$14,867$12,767▼ $2,100
Total Liabilities$153,938$162,916▲ $8,978
Net Assets / Fund Balance
Unrestricted Net Assets$75,801$41,321▼ $34,480
Total Net Assets Fund Balance$75,801$41,321▼ $34,480
Total Liabilities and Net Assets / Fund Balance$229,739$204,237▼ $25,502

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$20,759$158,716$179,475
Other Land Buildings$123,220$27,000$150,220
Equipment$1,649$106,116$107,765
Land$500-$500
Compensation and Service Providers

Employees

NameTitleBaseTotal
Ernest BostwickTreasurer$1,250$1,250
Robert DugganSecretary$1,250$1,250

Board Members and Trustees

NameTitle
Debra McPheeTrustee
John NardoneTrustee
Milton RussellTrustee
Richard McPheeTrustee
Vincent RavgialaTrustee- Board of Directors
Tim ClearyExalted Ruler
Pat DeaneLeading Knight
Brian BrindleLecturing Knight
Kenneth ArsenaultLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$36,789
Program Service Revenue
$0
Investment Income
$466
Other Revenue
$143,685
Change in Net Assets
$-34,863

Audited Revenue Reconciliation

Revenue per Audited Statements
$180,940
Revenue Not Reported on Form 990
$383
Total Revenue per Audited Statements
$181,323
Total Revenue per Form 990
$180,940
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$128,533
Salaries, Compensation, and Employee Benefits$79,027
Grants and Similar Amounts Paid$8,243
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$64,720-$64,720
Occupancy-$60,784-$60,784
Office Expenses-$12,958-$12,958
Payroll Taxes-$11,741-$11,741
Insurance-$9,213-$9,213
Grants to Domestic Orgs$8,243--$8,243
Conferences and Meetings-$7,697-$7,697
Depreciation Depletion-$5,764-$5,764
Interest-$3,998-$3,998
Other Expenses-$3,350-$3,350
Current Officers, Directors, Trustees, and Key Employees-$2,566-$2,566
Fees for Services Accounting-$2,400-$2,400
All Other Expenses-$1,903-$1,903
Total Functional Expenses$8,243$207,560$0$215,803

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$215,803
Total Expenses per Audited Statements$215,803
Total Expenses per Form 990$215,803
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Various Organizations---$8,243
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$65,448
Gaming Direct Expenses$56,203
Fundraising Gross Income$38,589
Fundraising Direct Expenses$14,499
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various$38,589$38,589$14,499$24,090
Total Events$38,589$38,589$14,499$24,090
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

There are dues-paying memebers of the organization

Member election for additional members Part VI line 7A

Dues-paying members elect the officers of the organization

Governing body decisions Part VI line 7B

Dues-paying members participate in governance decisions of the organization

Form 990 governing body review Part VI line 11

The Form 990 is approved by the governing body prior to filing

Governing documents etc available to public Part VI line 19

The governing body makes its governing documents and financial statements available to the public upon request

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order Elks 165
EIN
04-1079600
Address
24 Summer Street, Haverhill, MA 01830

Signing Officer

Name
Timothy Cleary
Title
Exhalted Ruler
Phone
9783727306
Signed
2015-08-17
Discuss with paid preparer
Yes

Organization Details

Formed
1909
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
21
Volunteers
18

Preparer

Firm
Richard A Fournier PC
Address
5 East Main Street Ste 2, Merrimac, MA 01860-2005
Preparer
Richard A Fournier
Phone
9783464591
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Unrealized Gain on Investments

Raw XML AppendixShowing 400 of 443 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/TotalAmt08244
IRS990/OtherExpensesGrp/TotalAmt112222
IRS990/OtherExpensesGrp/TotalAmt23350
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt064720
IRS990/OtherSalariesAndWagesGrp/TotalAmt064720
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011741
IRS990/PayrollTaxesGrp/TotalAmt011741
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05015
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03431
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0Elks National Foundation
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01897
IRS990/ProgSrvcAccomActy3Grp/Desc0Contributions to the Dictionary Project
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01620
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Miscellaneous
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Contribution to Senior Citizen Christmas Party
IRS990/ProgSrvcAccomActyOtherGrp/Desc2Contributions to Handicapped Bowling League
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt01034
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt1960
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt2689
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt029820
IRS990/PYGrantsAndSimilarPaidAmt09069
IRS990/PYInvestmentIncomeAmt0481
IRS990/PYOtherExpensesAmt0115259
IRS990/PYOtherRevenueAmt0184545
IRS990/PYRevenuesLessExpensesAmt013011
IRS990/PYSalariesCompEmpBnftPaidAmt077507
IRS990/PYTotalExpensesAmt0201835
IRS990/PYTotalRevenueAmt0214846
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-34863
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt017488
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt020759
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0158716
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0179475
IRS990ScheduleD/EquipmentGrp/BookValueAmt01649
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0106116
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0107765
IRS990ScheduleD/ExpensesSubtotalAmt0215803
IRS990ScheduleD/LandGrp/BookValueAmt0500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0500
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0383
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0123220
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt027000
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0150220
IRS990ScheduleD/RevenueNotReportedAmt0383
IRS990ScheduleD/RevenueSubtotalAmt0180940
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0146128
IRS990ScheduleD/TotalExpensesPerForm990Amt0215803
IRS990ScheduleD/TotalRevenuePerForm990Amt0180940
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0181323
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0215803
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt014499
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Various
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt038589
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt038589
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt038589
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt038589
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt024090
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt014499
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt014499
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt056203
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt065448
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt065448
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt09245
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt056203
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt056203
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0Ernest Bostwick
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt024 Summer Street
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Haverhill
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd001830
IRS990ScheduleG/StatesWhereGamingConductedCd0MA
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt08243
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Various Organizations
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Records are maintained that substantiate the grants and the recipients' eligibility.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Monitoring procedures (Part I, line 2)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There are dues-paying memebers of the organization
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Dues-paying members elect the officers of the organization
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Dues-paying members participate in governance decisions of the organization
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990 is approved by the governing body prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The governing body makes its governing documents and financial statements available to the public upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Unrealized Gain on Investments
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0229739
IRS990/TotalAssetsEOYAmt0204237
IRS990/TotalAssetsGrp/BOYAmt0229739
IRS990/TotalAssetsGrp/EOYAmt0204237
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt036789
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0207560
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt08243
IRS990/TotalFunctionalExpensesGrp/TotalAmt0215803
IRS990/TotalGrossUBIAmt023624
IRS990/TotalLiabilitiesBOYAmt0153938
IRS990/TotalLiabilitiesEOYAmt0162916
IRS990/TotalLiabilitiesGrp/BOYAmt0153938
IRS990/TotalLiabilitiesGrp/EOYAmt0162916
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt075801
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt041321
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt02683
IRS990/TotalProgramServiceExpensesAmt08243
IRS990/TotalReportableCompFromOrgAmt02500
IRS990/TotalRevenueGrp/ExclusionAmt024090

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$1.72$1.88$0.15$1.54$2.18$0.64
2022Detailed filing. Detailed filing data is available for this year.$2.14$1.62$0.51$2.16$2.02$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.25$1.86$0.39$0.82$1.27$0.45
2020Summary only. Only limited summary data is available for this year.$1.94$1.20$0.75$2.02$1.92$0.11
2019Summary only. Only limited summary data is available for this year.$2.02$1.38$0.64$1.92$2.02$0.10
2018Summary only. Only limited summary data is available for this year.$2.11$1.37$0.74$2.25$2.03$0.21
2017Summary only. Only limited summary data is available for this year.$2.08$1.55$0.53$2.01$1.93$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$1.56$0.45$1.85$1.81$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.04$1.63$0.41$1.81$2.16$0.35
2014Detailed filing. Detailed filing data is available for this year.$2.30$1.54$0.76$2.15$2.02$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$1.62$0.63$2.06$1.96$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$1.57$0.54$1.92
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$1.62$0.56$2.08