Civic Intelligence

Benevolent and Protective Order of Elks No 2530

990 • Fiscal year 2017 • EIN 14-1579117

Apr 01, 2016 to Mar 31, 2017 • Filed on Jun 13, 2017

PO Box 514Kinderhook, NY 12106

(518) 758-2530

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.04x

Higher debt load relative to assets than 62% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

65th percentile

0.09x

Higher debt load relative to revenue than 65% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Net Margin

41st percentile

-1.4%

Higher net margin than 41% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Top Officer Pay

94th percentile

$6,000

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Asset Growth

42nd percentile

-1.3%

Faster asset growth than 42% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

27th percentile

-12%

Faster revenue growth than 27% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Flat

$344,287

Flat from 2017

Net Assets

Flat

$330,513

Flat from 2017

Liabilities

Flat

$13,774

Flat from 2017

Revenue

Flat

$151,393

Flat from 2017

Expenses

Flat

$153,520

Flat from 2017

Net Income

Flat

-$2,127

Flat from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $293,815Liabilities 2011: $12,926Net Assets 2011: $280,8892011Assets 2012: $281,568Liabilities 2012: $17,488Net Assets 2012: $264,0802012Assets 2013: $288,920Liabilities 2013: $18,370Net Assets 2013: $270,5502013Assets 2014: $352,527Liabilities 2014: $17,339Net Assets 2014: $335,1882014Assets 2015: $336,143Liabilities 2015: $16,309Net Assets 2015: $319,8342015Assets 2016: $348,948Liabilities 2016: $16,503Net Assets 2016: $332,4452016Assets 2017: $344,287Liabilities 2017: $13,774Net Assets 2017: $330,5132017Assets 2017: $344,287Liabilities 2017: $13,774Net Assets 2017: $330,5132017Assets 2018: $346,857Liabilities 2018: $14,159Net Assets 2018: $332,6982018Assets 2019: $330,308Liabilities 2019: $15,119Net Assets 2019: $315,1892019Assets 2020: $320,864Liabilities 2020: $10,611Net Assets 2020: $310,2532020Assets 2021: $344,716Liabilities 2021: $13,349Net Assets 2021: $331,3672021Assets 2022: $359,871Liabilities 2022: $18,882Net Assets 2022: $340,9892022Assets 2023: $350,469Liabilities 2023: $21,305Net Assets 2023: $329,1642023Assets 2024: $400,675Liabilities 2024: $23,087Net Assets 2024: $377,5882024Assets 2025: $471,928Liabilities 2025: $25,011Net Assets 2025: $446,9172025

Highlighted filing

2017

Assets$344,287
Liabilities$13,774
Net Assets$330,513

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $176,7812011Expenses 2012: $191,6392012Expenses 2013: $167,7862013Revenue 2014: $260,493Expenses 2014: $195,855Net Income 2014: $64,6382014Revenue 2015: $161,538Expenses 2015: $176,892Net Income 2015: -$15,3542015Revenue 2016: $172,295Expenses 2016: $159,682Net Income 2016: $12,6132016Revenue 2017: $151,393Expenses 2017: $153,520Net Income 2017: -$2,1272017Revenue 2017: $151,393Expenses 2017: $153,520Net Income 2017: -$2,1272017Revenue 2018: $159,158Expenses 2018: $157,340Net Income 2018: $1,8182018Revenue 2019: $155,886Expenses 2019: $174,503Net Income 2019: -$18,6172019Revenue 2020: $173,782Expenses 2020: $179,432Net Income 2020: -$5,6502020Revenue 2021: $153,437Expenses 2021: $149,332Net Income 2021: $4,1052021Revenue 2022: $187,794Expenses 2022: $181,798Net Income 2022: $5,9962022Revenue 2023: $195,542Expenses 2023: $193,552Net Income 2023: $1,9902023Revenue 2024: $233,399Expenses 2024: $196,655Net Income 2024: $36,7442024Revenue 2025: $275,265Expenses 2025: $210,397Net Income 2025: $64,8682025

Highlighted filing

2017

Revenue$151,393
Expenses$153,520
Net Income-$2,127
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Jun 13, 2017
Return Version
2016v3.0
Gross Receipts
$239,868
Mission and Program Overview

Mission

Support elks programs and local community activities and provide fraternal activities for its membership

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$119,503$111,923▼ $7,580
Savings and Temporary Cash Investments$83,862$84,058▲ $196
Cash and Non-Interest-Bearing Accounts$79,798$82,446▲ $2,648
Investments in Publicly Traded Securities$50,320$54,307▲ $3,987
Inventories for Sale or Use$15,465$11,553▼ $3,912
Total Assets$348,948$344,287▼ $4,661
Liabilities
Deferred Revenue$9,600$9,720▲ $120
Accounts Payable and Accrued Expenses$6,903$4,054▼ $2,849
Total Liabilities$16,503$13,774▼ $2,729
Net Assets / Fund Balance
Unrestricted Net Assets$267,797$262,287▼ $5,510
Temporarily Rstr Net Assets$64,648$68,226▲ $3,578
Total Net Assets Fund Balance$332,445$330,513▼ $1,932
Total Liabilities and Net Assets / Fund Balance$348,948$344,287▼ $4,661

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$258,737$243,418$502,155
Equipment$99,386$448$99,834
Land$1,000-$1,000
Other Land Buildings$-114,365$114,365-
Leasehold Improvements$-132,835$132,835-
Compensation and Service Providers

Employees

NameTitleBaseTotal
Gerald ShookSecretary$6,000$6,000
Joseph LavianoTreasurer$4,000$4,000

Board Members and Trustees

NameTitle
Bennett McewanTrustee
Chris AkersTrustee
Ken WithkowskiTrustee
Richard FisherTrustee
Thomas MiglioTrustee
John PiddockExalted Rule
John ColganLeading Knig
Ida LeiserLecturing Kn
Chris BellinghamLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$103,824
Program Service Revenue
$0
Investment Income
$1,706
Other Revenue
$45,863
All Other Contributions
$76,649
Change in Net Assets
$-2,127
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$134,291
Salaries, Compensation, and Employee Benefits$19,229
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$44,921
All Other Expenses---$17,745
Insurance---$14,321
Depreciation Depletion---$13,148
Current Officers, Directors, Trustees, and Key Employees---$10,000
Other Salaries and Wages---$6,960
Conferences and Meetings---$5,212
Other Expenses---$4,253
Fees for Services Accounting---$4,200
Payroll Taxes---$2,269
Office Expenses---$1,521
Total Functional Expenses$0$0$0$153,520
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$40,043
Gaming Direct Expenses$38,023
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Yes
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

ORGANIZED WITH MEMBERS

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

Members elect the officers annually

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

Members have input and vote on decisions at lodge meetings

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

Reviewed by board of trustees

Form 990, Page 6, Part VI, Line 15B

Officer compensation determined in by laws

Form 990, Page 6, Part VI, Line 19

UPON WRITTEN REQUEST

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order of
EIN
14-1579117
Phone
5187582530
Address
PO BOX 514, KINDERHOOK, NY 12106

Signing Officer

Name
Joseph Laviano
Title
Treasurer
Phone
5187582530
Signed
2017-06-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Laviano
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
4
Volunteers
360

Preparer

Firm
Sicklertorchiaallen&churchillcpaspc
Address
4071 US ROUTE 9 STOP 1, HUDSON, NY 12534
Preparer
Edward J Gower Ii
Phone
5188284616
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

N/A

Form 990, Part IX, Line 24E

Supplies stegman 4,027 0 0 supplies 2,767 0 0 grant expenses 2,532 0 0 supplies 2,050 0 0 dignitary entertainment 1,766 0 0 telephone 1,752 0 0 services 1,742 0 0 janitorial expense 890 0 0 cable 809 0 0 per expense 571 0 0 investment fees 463 0 0 ritual 369 0 0 supplies 346 0 0 nys corporation tax 250 0 0 miscellaneous 186 0 0 car parking 166 0 0 unrealized (gain)/loss -2,941 0 0 total 17,745 0 0

Form 990, Part XI, Line 9

Book / tax depreciation difference 192 rounding 3 total 195

Raw XML Appendix383 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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IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0847
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt026479
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt027326
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt038023
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt05853
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt034190
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt040043
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt02020
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt04312
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt08191
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt03879
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt02106
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt0400
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt02506
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0JOSEPH LAVIANO
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0LUTHER RD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0VALATIE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd012184
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZED WITH MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ELECT THE OFFICERS ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS HAVE INPUT AND VOTE ON DECISIONS AT LODGE MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REVIEWED BY BOARD OF TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICER COMPENSATION DETERMINED IN BY LAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SUPPLIES STEGMAN 4,027 0 0 SUPPLIES 2,767 0 0 GRANT EXPENSES 2,532 0 0 SUPPLIES 2,050 0 0 DIGNITARY ENTERTAINMENT 1,766 0 0 TELEPHONE 1,752 0 0 SERVICES 1,742 0 0 JANITORIAL EXPENSE 890 0 0 CABLE 809 0 0 PER EXPENSE 571 0 0 INVESTMENT FEES 463 0 0 RITUAL 369 0 0 SUPPLIES 346 0 0 NYS CORPORATION TAX 250 0 0 MISCELLANEOUS 186 0 0 CAR PARKING 166 0 0 UNREALIZED (GAIN)/LOSS -2,941 0 0 TOTAL 17,745 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BOOK / TAX DEPRECIATION DIFFERENCE 192 ROUNDING 3 TOTAL 195
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt064648
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt068226
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0348948
IRS990/TotalAssetsEOYAmt0344287
IRS990/TotalAssetsGrp/BOYAmt0348948
IRS990/TotalAssetsGrp/EOYAmt0344287
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0103824
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0153520
IRS990/TotalGrossUBIAmt05942
IRS990/TotalLiabilitiesBOYAmt016503
IRS990/TotalLiabilitiesEOYAmt013774
IRS990/TotalLiabilitiesGrp/BOYAmt016503
IRS990/TotalLiabilitiesGrp/EOYAmt013774
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0332445
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0330513
IRS990/TotalReportableCompFromOrgAmt010000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt041627
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0151393
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt05942
IRS990/TotalVolunteersCnt0360
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0348948
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0344287
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0267797
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0262287
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH LAVIANO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05187582530
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT AND PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS NO 2530
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0141579117
ReturnHeader/Filer/PhoneNum05187582530
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 514
ReturnHeader/Filer/USAddress/CityNm0KINDERHOOK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd012106
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId04923E23AF36DD7A3548A580F57F490B9BD21A2ED
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId089D2ED27052B6BE1C150B1D8BC79683E640BCAA5
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0141629697
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SICKLERTORCHIAALLEN&CHURCHILLCPASPC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04071 US ROUTE 9 STOP 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HUDSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd012534
ReturnHeader/PreparerPersonGrp/PhoneNum05188284616
ReturnHeader/PreparerPersonGrp/PreparationDt02017-06-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EDWARD J GOWER II
ReturnHeader/ReturnTs02017-06-27T09:33:34-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-04-01
ReturnHeader/TaxPeriodEndDt02017-03-31
ReturnHeader/TaxYr02016

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.$4.72$0.25$4.47$2.75$2.10$0.65
2024Summary only. Only limited summary data is available for this year.$4.01$0.23$3.78$2.33$1.97$0.37
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.50$0.21$3.29$1.96$1.94$0.02
2022Summary only. Only limited summary data is available for this year.$3.60$0.19$3.41$1.88$1.82$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.45$0.13$3.31$1.53$1.49$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.21$0.11$3.10$1.74$1.79$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.30$0.15$3.15$1.56$1.75$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.47$0.14$3.33$1.59$1.57$0.02
2017Detailed filing. Detailed filing data is available for this year.$3.44$0.14$3.31$1.51$1.54$0.02
2017Summary only. Only limited summary data is available for this year.$3.44$0.14$3.31$1.51$1.54$0.02
2016Detailed filing. Detailed filing data is available for this year.$3.49$0.17$3.32$1.72$1.60$0.13
2015Detailed filing. Detailed filing data is available for this year.$3.36$0.16$3.20$1.62$1.77$0.15
2014Detailed filing. Detailed filing data is available for this year.$3.53$0.17$3.35$2.60$1.96$0.65
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.89$0.18$2.71$1.68
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.82$0.17$2.64$1.92
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.94$0.13$2.81$1.77