Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2017 • EIN 04-1371952

Apr 01, 2016 to Mar 31, 2017 • Filed on Jul 31, 2017

PO Box 86Gloucester, MA 01931

(978) 283-3993

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.44x

Higher debt load relative to assets than 92% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

86th percentile

0.87x

Higher debt load relative to revenue than 86% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Net Margin

40th percentile

0.1%

Higher net margin than 40% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

81st percentile

$14,800

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Asset Growth

58th percentile

2.7%

Faster asset growth than 58% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

44th percentile

1.0%

Faster revenue growth than 44% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,373,874

Up $35,723 (+2.7%) from 2016

Net Assets

Up

$774,688

Up $509 (+0.1%) from 2016

Liabilities

Up

$599,186

Up $35,214 (+6.2%) from 2016

Revenue

Up

$688,707

Up $6,658 (+1.0%) from 2016

Expenses

Up

$688,198

Up $5,604 (+0.8%) from 2016

Net Income

Up

$509

Up $1,054 (+193%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,366,382Liabilities 2011: $549,996Net Assets 2011: $816,3862011Assets 2012: $1,437,671Liabilities 2012: $634,894Net Assets 2012: $802,7772012Assets 2013: $1,381,185Liabilities 2013: $587,451Net Assets 2013: $793,7342013Assets 2014: $1,378,278Liabilities 2014: $584,474Net Assets 2014: $793,8042014Assets 2015: $1,336,847Liabilities 2015: $562,123Net Assets 2015: $774,7242015Assets 2016: $1,338,151Liabilities 2016: $563,972Net Assets 2016: $774,1792016Assets 2017: $1,373,874Liabilities 2017: $599,186Net Assets 2017: $774,6882017Assets 2018: $1,316,781Liabilities 2018: $594,125Net Assets 2018: $722,6562018Assets 2019: $1,226,446Liabilities 2019: $506,641Net Assets 2019: $719,8052019Assets 2020: $1,136,617Liabilities 2020: $450,596Net Assets 2020: $686,0212020Assets 2021: $1,284,937Liabilities 2021: $691,681Net Assets 2021: $593,2562021Assets 2022: $1,501,108Liabilities 2022: $782,767Net Assets 2022: $718,3412022Assets 2023: $1,559,143Liabilities 2023: $782,558Net Assets 2023: $776,5852023Assets 2024: $1,712,511Liabilities 2024: $809,190Net Assets 2024: $903,3212024Assets 2025: $1,771,332Liabilities 2025: $892,129Net Assets 2025: $879,2032025

Highlighted filing

2017

Assets$1,373,874
Liabilities$599,186
Net Assets$774,688

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $803,8782011Expenses 2012: $831,8472012Revenue 2013: $893,325Expenses 2013: $902,368Net Income 2013: -$9,0432013Revenue 2014: $860,364Expenses 2014: $860,294Net Income 2014: $702014Revenue 2015: $881,946Expenses 2015: $901,026Net Income 2015: -$19,0802015Revenue 2016: $682,049Expenses 2016: $682,594Net Income 2016: -$5452016Revenue 2017: $688,707Expenses 2017: $688,198Net Income 2017: $5092017Revenue 2018: $627,716Expenses 2018: $679,748Net Income 2018: -$52,0322018Revenue 2019: $551,424Expenses 2019: $554,590Net Income 2019: -$3,1662019Revenue 2020: $472,740Expenses 2020: $506,524Net Income 2020: -$33,7842020Revenue 2021: $267,753Expenses 2021: $360,610Net Income 2021: -$92,8572021Revenue 2022: $606,772Expenses 2022: $481,685Net Income 2022: $125,0872022Revenue 2023: $678,983Expenses 2023: $620,742Net Income 2023: $58,2412023Revenue 2024: $769,381Expenses 2024: $642,645Net Income 2024: $126,7362024Revenue 2025: $994,747Expenses 2025: $979,692Net Income 2025: $15,0552025

Highlighted filing

2017

Revenue$688,707
Expenses$688,198
Net Income$509
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Jul 31, 2017
Return Version
2016v3.0
Gross Receipts
$1,258,440
Mission and Program Overview

Mission

The lodge is a fraternal organization dedicated to providing a social atmosphere and sense of belonging to members while providing available resources to help meet pressing charitable and community needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,056,857$1,040,150▼ $16,707
Savings and Temporary Cash Investments$141,888$221,045▲ $79,157
Cash and Non-Interest-Bearing Accounts$95,016$72,944▼ $22,072
Inventories for Sale or Use$29,884$32,688▲ $2,804
Prepaid Expenses and Deferred Charges$14,506$7,047▼ $7,459
Total Assets$1,338,151$1,373,874▲ $35,723
Liabilities
Mortgage Notes Payable Secured by Investment Property$367,648$341,596▼ $26,052
Deferred Revenue$165,789$201,777▲ $35,988
Accounts Payable and Accrued Expenses$13,851$36,636▲ $22,785
Other Liabilities$16,684$19,177▲ $2,493
Total Liabilities$563,972$599,186▲ $35,214
Net Assets / Fund Balance
Unrestricted Net Assets$774,179$765,046▼ $9,133
Temporarily Rstr Net Assets-$9,642-
Total Net Assets Fund Balance$774,179$774,688▲ $509
Total Liabilities and Net Assets / Fund Balance$1,338,151$1,373,874▲ $35,723

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$830,946$575,551$1,406,497
Equipment$9,204$267,594$276,798
Land$200,000-$200,000
Compensation and Service Providers

Employees

NameTitleBaseTotal
Susan LaceyTreasurer$14,800$14,800
Pat LaidlawSecretary$11,779$11,779
Kimberly VolteroTiler$330$330

Board Members and Trustees

NameTitle
David H HuntTrustee
Donald T RessellTrustee
Shawna SanbornTrustee
Steven R CurleyTrustee
William HaberlandTrustee
Brian TorkidsenChaplain
Amelia ManningEsquire
Jayne MorseExalted Ruler
Anthony N NovelloInner Guard
Jill MaguireLeading Knight
Paulette VantcreaseLecturing Knight
Patricia A ShieldsLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$180,936
Program Service Revenue
$0
Investment Income
$1,577
Other Revenue
$506,194
All Other Contributions
$13,249
Change in Net Assets
$509
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$641,446
Salaries, Compensation, and Employee Benefits$39,126
Grants and Similar Amounts Paid$7,626
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$117,305$129,903-$247,208
All Other Expenses$49,790$8,840-$58,630
Depreciation Depletion$29,948$7,487-$37,435
Office Expenses-$34,385-$34,385
Other Expenses$31,330--$31,330
Current Officers, Directors, Trustees, and Key Employees-$26,879-$26,879
Insurance$16,100$10,448-$26,548
Interest-$17,053-$17,053
Payroll Taxes-$12,247-$12,247
Grants to Domestic Individuals$7,626--$7,626
Advertising$6,089--$6,089
Fees for Services Accounting-$6,000-$6,000
Conferences and Meetings$2,399--$2,399
Total Functional Expenses$434,956$253,242$0$688,198
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$32,380
Fundraising Direct Expenses$3,850
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Accounting$6,000
Accrued Payroll$4,859
Meals Tax Payable$4,430
Payroll Taxes Payable$3,888
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Section A, line 6

The organization is comprised of dues paying members and dues are paid annually.

Form 990, Part VI, Section A, line 7A

The governing body is elected annually by the members.

Form 990, Part VI, Section A, line 7B

Some decisions of the Lodge are decided by the membership.

Form 990, Part VI, Section B, line 11B

The audit committee meets with the accountant/tax preparer and reviews the Form 990 prior to its filing.

Form 990, Part VI, Section C, line 19

The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public on a per request basis.

Filing and Contact Details

Filer

Filer Name
Gloucester Lodge of Elks 892
EIN
04-1371952
Phone
9782833993
Address
PO Box 86, Gloucester, MA 01931

Signing Officer

Name
John Sperry
Title
Treasurer
Phone
9782833993
Signed
2017-07-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Sperry
Formed
1941
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
28
Volunteers
15

Preparer

Firm
Neal A Price & Company LLP
Address
194 Newbury Street - Suite 6, Peabody, MA 01960
Preparer
Paul D Price CPA
Phone
9788545656
Raw XML AppendixShowing 400 of 446 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/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0172599
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt091078
IRS990/NetUnrelatedBusTxblIncmAmt0-74334
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0129903
IRS990/OccupancyGrp/ProgramServicesAmt0117305
IRS990/OccupancyGrp/TotalAmt0247208
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt034385
IRS990/OfficeExpensesGrp/TotalAmt034385
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Function Hall Expense
IRS990/OtherExpensesGrp/Desc1Grand Lodge Programs
IRS990/OtherExpensesGrp/Desc2Per Capita Taxes
IRS990/OtherExpensesGrp/Desc3Ritual Expense
IRS990/OtherExpensesGrp/ProgramServicesAmt095655
IRS990/OtherExpensesGrp/ProgramServicesAmt144492
IRS990/OtherExpensesGrp/ProgramServicesAmt234222
IRS990/OtherExpensesGrp/ProgramServicesAmt331330
IRS990/OtherExpensesGrp/TotalAmt095655
IRS990/OtherExpensesGrp/TotalAmt144492
IRS990/OtherExpensesGrp/TotalAmt234222
IRS990/OtherExpensesGrp/TotalAmt331330
IRS990/OtherLiabilitiesGrp/BOYAmt016684
IRS990/OtherLiabilitiesGrp/EOYAmt019177
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1722410
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0Lodge Activity
IRS990/OtherRevenueMiscGrp/Desc1Kitchen Fees
IRS990/OtherRevenueMiscGrp/Desc2ENF Income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt034596
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt19972
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt034596
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt111880
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt29972
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt011880
IRS990/OtherRevenueTotalAmt061236
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012247
IRS990/PayrollTaxesGrp/TotalAmt012247
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt014506
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07047
IRS990/PrincipalOfficerNm0John Sperry
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0175998
IRS990/PYGrantsAndSimilarPaidAmt08750
IRS990/PYInvestmentIncomeAmt01707
IRS990/PYOtherExpensesAmt0638238
IRS990/PYOtherRevenueAmt0504344
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-545
IRS990/PYSalariesCompEmpBnftPaidAmt035606
IRS990/PYTotalExpensesAmt0682594
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0682049
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0509
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0172599
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0141888
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0221045
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0830946
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0575551
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01406497
IRS990ScheduleD/EquipmentGrp/BookValueAmt09204
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0267594
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0276798
IRS990ScheduleD/LandGrp/BookValueAmt0200000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0200000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14859
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt23888
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt34430
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Accounting
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued Payroll
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Payroll Taxes Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Meals Tax Payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01040150
IRS990ScheduleD/TotalLiabilityAmt019177
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt07626
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt015
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The organization maintains records to substantiate the amount of grants, the grantees' eligibility, and the selection criteria used to award the grants.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization is comprised of dues paying members and dues are paid annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The governing body is elected annually by the members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Some decisions of the Lodge are decided by the membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The audit committee meets with the accountant/tax preparer and reviews the Form 990 prior to its filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public on a per request basis.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt09642
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01338151
IRS990/TotalAssetsEOYAmt01373874
IRS990/TotalAssetsGrp/BOYAmt01338151
IRS990/TotalAssetsGrp/EOYAmt01373874
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0180936
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0253242
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0434956
IRS990/TotalFunctionalExpensesGrp/TotalAmt0688198
IRS990/TotalGrossUBIAmt0200308
IRS990/TotalLiabilitiesBOYAmt0563972
IRS990/TotalLiabilitiesEOYAmt0599186
IRS990/TotalLiabilitiesGrp/BOYAmt0563972
IRS990/TotalLiabilitiesGrp/EOYAmt0599186
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0774179
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0774688
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0434956
IRS990/TotalReportableCompFromOrgAmt026909
IRS990/TotalRevenueGrp/ExclusionAmt028530
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0278933
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0688707
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0200308
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01338151
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01373874
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.77$0.89$0.88$0.99$0.98$0.02
2024Detailed filing. Detailed filing data is available for this year.$1.71$0.81$0.90$0.77$0.64$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.56$0.78$0.78$0.68$0.62$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.50$0.78$0.72$0.61$0.48$0.13
2021Detailed filing. Detailed filing data is available for this year.$1.28$0.69$0.59$0.27$0.36$0.09
2020Summary only. Only limited summary data is available for this year.$1.14$0.45$0.69$0.47$0.51$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.23$0.51$0.72$0.55$0.55$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.32$0.59$0.72$0.63$0.68$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.37$0.60$0.77$0.69$0.69$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.34$0.56$0.77$0.68$0.68$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.34$0.56$0.77$0.88$0.90$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.38$0.58$0.79$0.86$0.86$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.59$0.79$0.89$0.90$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.63$0.80$0.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.55$0.82$0.80