Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2014 • EIN 04-2200441

Apr 01, 2013 to Mar 31, 2014 • Filed on Oct 07, 2014

431 Granby RoadChicopee, MA 01013

(413) 592-1849

Siviq Scores

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

Liabilities / Assets

75th percentile

0.20x

Higher debt load relative to assets than 75% of similar nonprofits.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

80th percentile

0.63x

Higher debt load relative to revenue than 80% of similar nonprofits.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2014

Net Margin

12th percentile

-25%

Higher net margin than 12% of similar nonprofits.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

44th percentile

$0

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2014

Asset Growth

10th percentile

-7.9%

Faster asset growth than 10% of similar nonprofits.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

22nd percentile

-13%

Faster revenue growth than 22% of similar nonprofits.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$480,932

Down $41,063 (-7.9%) from 2013

Net Assets

Down

$385,441

Down $38,679 (-9.1%) from 2013

Liabilities

Down

$95,491

Down $2,384 (-2.4%) from 2013

Revenue

Down

$152,543

Down $22,253 (-13%) from 2013

Expenses

Up

$191,222

Up $5,042 (+2.7%) from 2013

Net Income

Down

-$38,679

Down $27,295 (-240%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $548,356Liabilities 2012: $112,852Net Assets 2012: $435,5042012Assets 2013: $521,995Liabilities 2013: $97,875Net Assets 2013: $424,1202013Assets 2014: $480,932Liabilities 2014: $95,491Net Assets 2014: $385,4412014Assets 2015: $438,890Liabilities 2015: $82,403Net Assets 2015: $356,4872015Assets 2016: $211,964Liabilities 2016: $50,056Net Assets 2016: $161,9082016Assets 2017: $252,390Liabilities 2017: $56,775Net Assets 2017: $195,6152017Assets 2018: $307,979Liabilities 2018: $61,925Net Assets 2018: $246,0542018Assets 2019: $288,268Liabilities 2019: $32,559Net Assets 2019: $255,7092019Assets 2020: $288,594Liabilities 2020: $26,594Net Assets 2020: $262,0002020Assets 2021: $314,495Liabilities 2021: $53,807Net Assets 2021: $260,6882021Assets 2022: $348,595Liabilities 2022: $34,469Net Assets 2022: $314,1262022Assets 2023: $331,922Liabilities 2023: $32,980Net Assets 2023: $298,9422023Assets 2024: $305,735Liabilities 2024: $23,460Net Assets 2024: $282,2752024Assets 2025: $334,864Liabilities 2025: $27,637Net Assets 2025: $307,2272025

Highlighted filing

2014

Assets$480,932
Liabilities$95,491
Net Assets$385,441

Operations Trend

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

$400K$200K$0-$200KRevenue 2012: $191,694Expenses 2012: $174,280Net Income 2012: $17,4142012Revenue 2013: $174,796Expenses 2013: $186,180Net Income 2013: -$11,3842013Revenue 2014: $152,543Expenses 2014: $191,222Net Income 2014: -$38,6792014Revenue 2015: $156,109Expenses 2015: $185,063Net Income 2015: -$28,9542015Revenue 2016: $249,369Expenses 2016: $158,377Net Income 2016: $90,9922016Revenue 2017: $157,211Expenses 2017: $157,858Net Income 2017: -$6472017Revenue 2018: $223,593Expenses 2018: $173,154Net Income 2018: $50,4392018Revenue 2019: $204,979Expenses 2019: $195,324Net Income 2019: $9,6552019Revenue 2020: $201,607Expenses 2020: $195,316Net Income 2020: $6,2912020Revenue 2021: $207,024Expenses 2021: $208,336Net Income 2021: -$1,3122021Revenue 2022: $382,135Expenses 2022: $328,697Net Income 2022: $53,4382022Revenue 2023: $295,939Expenses 2023: $311,123Net Income 2023: -$15,1842023Revenue 2024: $209,943Expenses 2024: $226,611Net Income 2024: -$16,6682024Revenue 2025: $293,281Expenses 2025: $268,329Net Income 2025: $24,9522025

Highlighted filing

2014

Revenue$152,543
Expenses$191,222
Net Income-$38,679
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Oct 7, 2014
Return Version
2013v3.1
Gross Receipts
$544,542
Mission and Program Overview

Mission

To provide members with a source for social functions and activities, to sponsor various community activities and to provide for various charitable donations, contributions and scholarships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$101,808$103,247▲ $1,439
Cash and Non-Interest-Bearing Accounts$40,189$29,370▼ $10,819
Savings and Temporary Cash Investments$23,566$16,579▼ $6,987
Inventories for Sale or Use$13,826$13,124▼ $702
Prepaid Expenses and Deferred Charges$347$582▲ $235
Total Assets$521,995$480,932▼ $41,063
Other Assets Total$342,259$318,030▼ $24,229
Liabilities
Unsecured Notes Loans Payable$42,583$30,830▼ $11,753
Deferred Revenue$33,228$29,950▼ $3,278
Accounts Payable and Accrued Expenses$18,532$24,989▲ $6,457
Other Liabilities$3,532$9,722▲ $6,190
Total Liabilities$97,875$95,491▼ $2,384
Net Assets / Fund Balance
Unrestricted Net Assets$409,159$363,480▼ $45,679
Temporarily Rstr Net Assets$14,961$21,961▲ $7,000
Total Net Assets Fund Balance$424,120$385,441▼ $38,679
Total Liabilities and Net Assets / Fund Balance$521,995$480,932▼ $41,063

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,343$330,023$342,366
Leasehold Improvements$85,404$111,879$197,283
Land$5,500-$5,500
Buildings-$163,593-
Other Assets Org$318,030--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Donald GouletteDirector
Joyce GrabonDirector
Louis BrunettiDirector
Nicholas KornyDirector
William GonetDirector
Edward LingnerExalted Rule
Robert LupolettiLeading Knig
John GarvulenskiLecturing Kn
Gerald CoveLoyal Knight
Rebecca ParsonsSecretary
Lewana DyerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$61,484
Program Service Revenue
$80,882
Investment Income
$9
Other Revenue
$10,168
Change in Net Assets
$-38,679

Audited Revenue Reconciliation

Revenue per Audited Statements
$152,543
Total Revenue per Audited Statements
$152,543
Total Revenue per Form 990
$152,543
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$164,826
Salaries, Compensation, and Employee Benefits$25,979
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$78,127$7,158-$85,285
Other Salaries and Wages$16,364$7,356-$23,720
All Other Expenses$13,276--$13,276
Interest$5,523--$5,523
Depreciation Depletion$5,068--$5,068
Other Expenses$3,886--$3,886
Fees for Services Accounting$157$2,989-$3,146
Office Expenses$1,772$954-$2,726
Conferences and Meetings$2,725--$2,725
Payroll Taxes$1,468$791-$2,259
Benefits to Members$417--$417
Total Functional Expenses$171,974$19,248$0$191,222

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$191,222
Total Expenses per Audited Statements$191,222
Total Expenses per Form 990$191,222
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$267,873
Gaming Gross Income$259,752
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
Loan From Officers$7,000
Sales Tax Payable$1,435
Accrued and Withheld Taxes$1,287
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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

Form 990, Page 6, Part VI, Line 6

MEMBERS

Form 990, Page 6, Part VI, Line 7A

Members have the power to elect or appoint members of the governing body.

Form 990, Page 6, Part VI, Line 7B

Decisions are subject to the approval of members fo the governing body.

Form 990, Page 6, Part VI, Line 11B

Form 990 available to board for review prior to filing.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

EIN
04-2200441
Phone
4135921849

Signing Officer

Name
Edward Lingner
Title
Exalted Ruler
Phone
4135921849
Signed
2014-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Edward Lingner
Formed
1952
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
11
Volunteers
35

Preparer

Preparer
N Andrew Robb
Phone
4135250025
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IRS990/PYBenefitsPaidToMembersAmt01000
IRS990/PYContributionsGrantsAmt06049
IRS990/PYInvestmentIncomeAmt012
IRS990/PYOtherExpensesAmt0160203
IRS990/PYOtherRevenueAmt07300
IRS990/PYProgramServiceRevenueAmt0161435
IRS990/PYRevenuesLessExpensesAmt0-11384
IRS990/PYSalariesCompEmpBnftPaidAmt024977
IRS990/PYTotalExpensesAmt0186180
IRS990/PYTotalRevenueAmt0174796
IRS990/ReconcilationRevenueExpnssAmt0-38679
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt03837
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt023566
IRS990/SavingsAndTempCashInvstGrp/EOYAmt016579
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0163593
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0163593
IRS990ScheduleD/EquipmentGrp/BookValueAmt012343
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0330023
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0342366
IRS990ScheduleD/ExpensesSubtotalAmt0191222
IRS990ScheduleD/LandGrp/BookValueAmt05500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt085404
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0111879
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0197283
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0318030
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM AFFILIATE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11435
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21287
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOAN FROM OFFICERS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED AND WITHHELD TAXES
IRS990ScheduleD/RevenueSubtotalAmt0152543
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0103247
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0318030
IRS990ScheduleD/TotalExpensesPerForm990Amt0191222
IRS990ScheduleD/TotalLiabilityAmt09722
IRS990ScheduleD/TotalRevenuePerForm990Amt0152543
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0152543
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0191222
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0180046
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0180046
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0267873
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0259752
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0259752
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-8121
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt026010
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt026010
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt061817
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt061817
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0LEWANA DYER
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine10431 GRANBY ROAD
IRS990ScheduleG/PersonsWithBooksUSAddress/City0CHICOPEE
IRS990ScheduleG/PersonsWithBooksUSAddress/State0MA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode001013
IRS990ScheduleG/StatesWhereGamingConductedCd0MA
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine10FORTY-NINERS INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0AFFILIATED ORG
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEASE BUILDING
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS HAVE THE POWER TO ELECT OR APPOINT MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS ARE SUBJECT TO THE APPROVAL OF MEMBERS FO THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 AVAILABLE TO BOARD FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10FORTY-NINERS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0042378774
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0R/E RENTAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10431 GRANBY ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0CHICOPEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode001013
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt014961
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt021961
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0521995
IRS990/TotalAssetsEOYAmt0480932
IRS990/TotalAssetsGrp/BOYAmt0521995
IRS990/TotalAssetsGrp/EOYAmt0480932
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt061484
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019248
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0171974
IRS990/TotalFunctionalExpensesGrp/TotalAmt0191222
IRS990/TotalGrossUBIAmt02015

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.35$0.28$3.07$2.93$2.68$0.25
2024Detailed filing. Detailed filing data is available for this year.$3.06$0.23$2.82$2.10$2.27$0.17
2023Detailed filing. Detailed filing data is available for this year.$3.32$0.33$2.99$2.96$3.11$0.15
2022Detailed filing. Detailed filing data is available for this year.$3.49$0.34$3.14$3.82$3.29$0.53
2021Detailed filing. Detailed filing data is available for this year.$3.14$0.54$2.61$2.07$2.08$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.89$0.27$2.62$2.02$1.95$0.06
2019Detailed filing. Detailed filing data is available for this year.$2.88$0.33$2.56$2.05$1.95$0.10
2018Detailed filing. Detailed filing data is available for this year.$3.08$0.62$2.46$2.24$1.73$0.50
2017Detailed filing. Detailed filing data is available for this year.$2.52$0.57$1.96$1.57$1.58$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.12$0.50$1.62$2.49$1.58$0.91
2015Detailed filing. Detailed filing data is available for this year.$4.39$0.82$3.56$1.56$1.85$0.29
2014Detailed filing. Detailed filing data is available for this year.$4.81$0.95$3.85$1.53$1.91$0.39
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.22$0.98$4.24$1.75$1.86$0.11
2012Summary only. Only limited summary data is available for this year.$5.48$1.13$4.36$1.92$1.74$0.17