Civic Intelligence

Benevolent & Protective Order of Elks 1264

990 • Fiscal year 2020 • EIN 04-1339885

Apr 01, 2019 to Mar 31, 2020 • Filed on Aug 14, 2020

PO Box 4747Framingham, MA 01704

(508) 872-8651

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.24x

Higher debt load relative to assets than 83% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

79th percentile

0.46x

Higher debt load relative to revenue than 79% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Net Margin

44th percentile

-1.9%

Higher net margin than 44% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

70th percentile

$4,329

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Asset Growth

23rd percentile

-5.0%

Faster asset growth than 23% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

66th percentile

2.4%

Faster revenue growth than 66% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$384,801

Down $20,421 (-5.0%) from 2019

Net Assets

Down

$293,805

Down $3,688 (-1.2%) from 2019

Liabilities

Down

$90,996

Down $16,733 (-16%) from 2019

Revenue

Up

$199,102

Up $4,690 (+2.4%) from 2019

Expenses

Up

$202,791

Up $18,171 (+9.8%) from 2019

Net Income

Down

-$3,689

Down $13,481 (-138%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $351,679Liabilities 2011: $155,746Net Assets 2011: $195,9332011Assets 2012: $350,895Liabilities 2012: $158,319Net Assets 2012: $192,5762012Assets 2013: $357,177Liabilities 2013: $160,746Net Assets 2013: $196,4312013Assets 2014: $364,534Liabilities 2014: $164,705Net Assets 2014: $199,8292014Assets 2015: $359,764Liabilities 2015: $153,047Net Assets 2015: $206,7172015Assets 2016: $377,116Liabilities 2016: $151,963Net Assets 2016: $225,1532016Assets 2017: $411,513Liabilities 2017: $136,989Net Assets 2017: $274,5242017Assets 2018: $393,479Liabilities 2018: $105,778Net Assets 2018: $287,7012018Assets 2019: $405,222Liabilities 2019: $107,729Net Assets 2019: $297,4932019Assets 2020: $384,801Liabilities 2020: $90,996Net Assets 2020: $293,8052020Assets 2021: $326,652Liabilities 2021: $55,484Net Assets 2021: $271,1682021Assets 2022: $373,186Liabilities 2022: $55,449Net Assets 2022: $317,7372022Assets 2023: $390,246Liabilities 2023: $43,266Net Assets 2023: $346,9802023Assets 2024: $369,504Liabilities 2024: $32,939Net Assets 2024: $336,5652024Assets 2025: $347,634Liabilities 2025: $21,017Net Assets 2025: $326,6172025

Highlighted filing

2020

Assets$384,801
Liabilities$90,996
Net Assets$293,805

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $107,1202011Revenue 2012: $97,428Expenses 2012: $100,785Net Income 2012: -$3,3572012Revenue 2013: $113,706Expenses 2013: $109,851Net Income 2013: $3,8552013Revenue 2014: $112,066Expenses 2014: $108,666Net Income 2014: $3,4002014Revenue 2015: $206,116Expenses 2015: $199,228Net Income 2015: $6,8882015Revenue 2016: $250,967Expenses 2016: $232,531Net Income 2016: $18,4362016Revenue 2017: $324,377Expenses 2017: $275,006Net Income 2017: $49,3712017Revenue 2018: $195,313Expenses 2018: $182,140Net Income 2018: $13,1732018Revenue 2019: $194,412Expenses 2019: $184,620Net Income 2019: $9,7922019Revenue 2020: $199,102Expenses 2020: $202,791Net Income 2020: -$3,6892020Revenue 2021: $89,585Expenses 2021: $112,222Net Income 2021: -$22,6372021Revenue 2022: $191,065Expenses 2022: $144,495Net Income 2022: $46,5702022Revenue 2023: $231,590Expenses 2023: $202,348Net Income 2023: $29,2422023Revenue 2024: $211,226Expenses 2024: $221,641Net Income 2024: -$10,4152024Revenue 2025: $201,087Expenses 2025: $211,035Net Income 2025: -$9,9482025

Highlighted filing

2020

Revenue$199,102
Expenses$202,791
Net Income-$3,689
Jump To
Filing Snapshot
Filing Period
Apr 1, 2019 to Mar 31, 2020
Signed
Aug 14, 2020
Return Version
2019v5.0
Gross Receipts
$506,368
Mission and Program Overview

Mission

COMMUNITY FELLOWSHIP

FRATERNAL ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$251,126$243,683▼ $7,443
Cash and Non-Interest-Bearing Accounts$144,605$134,166▼ $10,439
Inventories for Sale or Use$7,696$6,952▼ $744
Prepaid Expenses and Deferred Charges$1,795$0▼ $1,795
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$405,222$384,801▼ $20,421
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$71,556$63,389▼ $8,167
Deferred Revenue$14,792$18,284▲ $3,492
Accounts Payable and Accrued Expenses$19,468$5,328▼ $14,140
Other Liabilities$1,913$3,995▲ $2,082
Total Liabilities$107,729$90,996▼ $16,733
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$297,493$293,805▼ $3,688
Total Net Assets Fund Balance$297,493$293,805▼ $3,688
Total Liabilities and Net Assets / Fund Balance$405,222$384,801▼ $20,421

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$122,087$435,548$557,635
Equipment$5,853$153,153$159,006
Land$68,950-$68,950
Leasehold Improvements$46,629$5,881$52,510
Other Land Buildings$164$1,309$1,473
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jerry BlanchetteSecretaryPT$4,329$4,329
Scott PenrodTreasurerPT$3,667$3,667

Board Members and Trustees

NameTitle
Benedetto OttavianiTrustee
Brian ParkerTrustee
Ernest MoreauTrustee
Robert MccarthyTrustee
Suzanne BrownTrustee
Donna AcornExhalted Ruler
Laura MedranoLeading Knight
Chris WoznyLecture Knight
Janet WhitleyLoyal Knight
Jean JewellTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$5,320
Program Service Revenue
$51,247
Investment Income
$10
Other Revenue
$142,525
All Other Contributions
$5,320
Change in Net Assets
$-3,689
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$187,155
Salaries, Compensation, and Employee Benefits$15,636
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$63,585--$63,585
Depreciation Depletion$19,310--$19,310
All Other Expenses$5,379$8,199-$13,578
Other Expenses$10,751--$10,751
Insurance$10,363--$10,363
Current Officers, Directors, Trustees, and Key Employees$7,996--$7,996
Other Salaries and Wages$6,000--$6,000
Interest$4,729--$4,729
Fees for Services Accounting-$3,428-$3,428
Conferences and Meetings$2,712--$2,712
Payroll Taxes$1,640--$1,640
Total Functional Expenses$191,164$11,627$0$202,791
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$24,721
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales tax payable$3,990
Rounding$5
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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

Form 990, Part VI, Line 11B: Form 990 Review Process

Audit committee reviews the return and then presents it to the board.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon request

Filing and Contact Details

Filer

Filer Name
Framingham Lodge No 1264
EIN
04-1339885
Phone
5088728651
Address
PO BOX 4747, FRAMINGHAM, MA 01704

Signing Officer

Name
Scott Penrod
Title
Treasurer
Signed
2020-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donna Acorn
Formed
1911
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
13
Volunteers
22

Preparer

Firm
Lisa a Babineau CPA LLC
Address
160 Speen St Suite 300, FRAMINGHAM, MA 01701-4684
Preparer
Lisa A Babineau
Phone
5088753733
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Rounding = $1

Raw XML AppendixShowing 400 of 465 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/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt071556
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt063389
IRS990/NetAssetsOrFundBalancesBOYAmt0297493
IRS990/NetAssetsOrFundBalancesEOYAmt0293805
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt024721
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt024721
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt070740
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt083415
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt012675
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt034389
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt034389
IRS990/NetUnrelatedBusTxblIncmAmt011228
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0297493
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0293805
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt063585
IRS990/OccupancyGrp/TotalAmt063585
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt01
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0National & State dues
IRS990/OtherExpensesGrp/Desc1Supplies
IRS990/OtherExpensesGrp/Desc2Lodge activities
IRS990/OtherExpensesGrp/Desc3Donations
IRS990/OtherExpensesGrp/ProgramServicesAmt022365
IRS990/OtherExpensesGrp/ProgramServicesAmt121180
IRS990/OtherExpensesGrp/ProgramServicesAmt215154
IRS990/OtherExpensesGrp/ProgramServicesAmt310751
IRS990/OtherExpensesGrp/TotalAmt022365
IRS990/OtherExpensesGrp/TotalAmt121180
IRS990/OtherExpensesGrp/TotalAmt215154
IRS990/OtherExpensesGrp/TotalAmt310751
IRS990/OtherLiabilitiesGrp/BOYAmt01913
IRS990/OtherLiabilitiesGrp/EOYAmt03995
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt06000
IRS990/OtherSalariesAndWagesGrp/TotalAmt06000
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt01640
IRS990/PayrollTaxesGrp/TotalAmt01640
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01795
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0DONNA ACORN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Member dues
IRS990/ProgramServiceRevenueGrp/Desc1Various lodge activities
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt030362
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt120885
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt030362
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt120885
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt07230
IRS990/PYInvestmentIncomeAmt020
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0169665
IRS990/PYOtherRevenueAmt0143430
IRS990/PYProgramServiceRevenueAmt043732
IRS990/PYRevenuesLessExpensesAmt09792
IRS990/PYSalariesCompEmpBnftPaidAmt014955
IRS990/PYTotalExpensesAmt0184620
IRS990/PYTotalRevenueAmt0194412
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-3689
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt034389
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt051247
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0122087
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0435548
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0557635
IRS990ScheduleD/EquipmentGrp/BookValueAmt05853
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0153153
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0159006
IRS990ScheduleD/LandGrp/BookValueAmt068950
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt068950
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt046629
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt05881
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt052510
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0164
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01309
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01473
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13990
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Sales tax payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0243683
IRS990ScheduleD/TotalLiabilityAmt03995
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt024721
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt024721
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt024721
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt053645
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0CLIFFORD CORRADO
IRS990ScheduleG/GamingManagerServicesProvTxt0OPERATES AND MAINTAINS LOTTERY
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0ROGER DILBARIAN
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt011 REAR ARBETTER DR
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0FRAMINGHAM
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd001701
IRS990ScheduleG/StatesWhereGamingConductedCd0MA
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Audit committee reviews the return and then presents it to the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Rounding = $1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0405222

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.48$0.21$3.27$2.01$2.11$0.10
2024Detailed filing. Detailed filing data is available for this year.$3.70$0.33$3.37$2.11$2.22$0.10
2023Detailed filing. Detailed filing data is available for this year.$3.90$0.43$3.47$2.32$2.02$0.29
2022Detailed filing. Detailed filing data is available for this year.$3.73$0.55$3.18$1.91$1.44$0.47
2021Detailed filing. Detailed filing data is available for this year.$3.27$0.55$2.71$0.90$1.12$0.23
2020Detailed filing. Detailed filing data is available for this year.$3.85$0.91$2.94$1.99$2.03$0.04
2019Detailed filing. Detailed filing data is available for this year.$4.05$1.08$2.97$1.94$1.85$0.10
2018Detailed filing. Detailed filing data is available for this year.$3.93$1.06$2.88$1.95$1.82$0.13
2017Summary only. Only limited summary data is available for this year.$4.12$1.37$2.75$3.24$2.75$0.49
2016Summary only. Only limited summary data is available for this year.$3.77$1.52$2.25$2.51$2.33$0.18
2015Summary only. Only limited summary data is available for this year.$3.60$1.53$2.07$2.06$1.99$0.07
2014Detailed filing. Detailed filing data is available for this year.$3.65$1.65$2.00$1.12$1.09$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.57$1.61$1.96$1.14$1.10$0.04
2012Summary only. Only limited summary data is available for this year.$3.51$1.58$1.93$0.97$1.01$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.52$1.56$1.96$1.07