Civic Intelligence

Benevolent and Protective Order of Elks No 2530

990 • Fiscal year 2018 • EIN 14-1579117

Apr 01, 2017 to Mar 31, 2018 • Filed on Jun 20, 2018

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.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

65th percentile

0.09x

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

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Net Margin

49th percentile

1.1%

Higher net margin than 49% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Top Officer Pay

94th percentile

$6,000

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Asset Growth

53rd percentile

0.7%

Faster asset growth than 53% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

59th percentile

5.1%

Faster revenue growth than 59% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$346,857

Up $2,570 (+0.7%) from 2017

Net Assets

Up

$332,698

Up $2,185 (+0.7%) from 2017

Liabilities

Up

$14,159

Up $385 (+2.8%) from 2017

Revenue

Up

$159,158

Up $7,765 (+5.1%) from 2017

Expenses

Up

$157,340

Up $3,820 (+2.5%) from 2017

Net Income

Up

$1,818

Up $3,945 (+185%) 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 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

2018

Assets$346,857
Liabilities$14,159
Net Assets$332,698

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 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

2018

Revenue$159,158
Expenses$157,340
Net Income$1,818
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Jun 20, 2018
Return Version
2017v2.3
Gross Receipts
$247,385
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$111,923$104,166▼ $7,757
Cash and Non-Interest-Bearing Accounts$82,446$90,356▲ $7,910
Savings and Temporary Cash Investments$84,058$84,226▲ $168
Investments in Publicly Traded Securities$54,307$57,956▲ $3,649
Inventories for Sale or Use$11,553$10,153▼ $1,400
Total Assets$344,287$346,857▲ $2,570
Liabilities
Deferred Revenue$9,720$9,840▲ $120
Accounts Payable and Accrued Expenses$4,054$4,319▲ $265
Total Liabilities$13,774$14,159▲ $385
Net Assets / Fund Balance
Unrestricted Net Assets$262,287$255,045▼ $7,242
Temporarily Rstr Net Assets$68,226$77,653▲ $9,427
Total Net Assets Fund Balance$330,513$332,698▲ $2,185
Total Liabilities and Net Assets / Fund Balance$344,287$346,857▲ $2,570

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$94,177$407,978$502,155
Equipment$8,988$95,845$104,833
Land$1,000-$1,000
Compensation and Service Providers

Employees

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

Board Members and Trustees

NameTitle
Benjamin LasherTrustee
John SundwallTrustee
Richard FisherTrustee
Thomas MiglioTrustee
Christopher AkersTrustee Chai
John PiddockExalted Rule
Frank MastenLeading Knig
Anne LeiserLecturing Kn
Chris BellinghamLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$110,382
Program Service Revenue
$0
Investment Income
$1,814
Other Revenue
$46,962
All Other Contributions
$87,706
Change in Net Assets
$1,818
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$137,693
Salaries, Compensation, and Employee Benefits$19,647
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$45,298
All Other Expenses---$17,019
Insurance---$14,376
Depreciation Depletion---$13,123
Current Officers, Directors, Trustees, and Key Employees---$10,000
Other Salaries and Wages---$7,460
Conferences and Meetings---$6,277
Fees for Services Accounting---$4,225
Other Expenses---$3,570
Payroll Taxes---$2,187
Office Expenses---$2,176
Royalties---$1,195
Total Functional Expenses$0$0$0$157,340
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$43,335
Gaming Direct Expenses$42,315
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
2018-06-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Piddock
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
4

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

Dignitary entertainment 2,710 0 0 supplies stegman 2,029 0 0 telephone 1,527 0 0 supplies 1,322 0 0 supplies 1,291 0 0 officer's expense 967 0 0 miscellaneous 956 0 0 trash 896 0 0 services 894 0 0 cable 761 0 0 janitorial expense 722 0 0 exalted ruler expense 653 0 0 investment fees 584 0 0 car parking 544 0 0 ritual 360 0 0 per expense 325 0 0 nys corporation tax 250 0 0 supplies 228 0 0 total 17,019 0 0

Form 990, Part XI, Line 9

Book / tax depreciation difference 367 rounding 0 total 367

Raw XML Appendix389 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/GamingInformationGrp/CashPrizesPullTabsAmt026473
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt029552
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt042315
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt08497
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt034838
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt043335
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt01020
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt02181
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt05674
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt03493
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt06389
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt0700
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt07089
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerPersonNm0LARRY ELEBY
IRS990ScheduleG/GamingManagerServicesProvTxt0MEMBER IN CHARGE
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/ExplanationTxt7DIGNITARY ENTERTAINMENT 2,710 0 0 SUPPLIES STEGMAN 2,029 0 0 TELEPHONE 1,527 0 0 SUPPLIES 1,322 0 0 SUPPLIES 1,291 0 0 OFFICER'S EXPENSE 967 0 0 MISCELLANEOUS 956 0 0 TRASH 896 0 0 SERVICES 894 0 0 CABLE 761 0 0 JANITORIAL EXPENSE 722 0 0 EXALTED RULER EXPENSE 653 0 0 INVESTMENT FEES 584 0 0 CAR PARKING 544 0 0 RITUAL 360 0 0 PER EXPENSE 325 0 0 NYS CORPORATION TAX 250 0 0 SUPPLIES 228 0 0 TOTAL 17,019 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BOOK / TAX DEPRECIATION DIFFERENCE 367 ROUNDING 0 TOTAL 367
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/BOYAmt068226
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt077653
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0344287
IRS990/TotalAssetsEOYAmt0346857
IRS990/TotalAssetsGrp/BOYAmt0344287
IRS990/TotalAssetsGrp/EOYAmt0346857
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0110382
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0157340
IRS990/TotalGrossUBIAmt07101
IRS990/TotalLiabilitiesBOYAmt013774
IRS990/TotalLiabilitiesEOYAmt014159
IRS990/TotalLiabilitiesGrp/BOYAmt013774
IRS990/TotalLiabilitiesGrp/EOYAmt014159
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0330513
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0332698
IRS990/TotalReportableCompFromOrgAmt010000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt041675
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0159158
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt07101
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0344287
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0346857
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0262287
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0255045
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH LAVIANO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05187582530
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-20
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/AtSubmissionCreationDeviceId05AF2FC569D54FB2BFBEB07408E8D76834E48F075
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId089D2ED27052B6BE1C150B1D8BC79683E640BCAA5
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02018-07-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm011:11:41
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/PreparationDt02018-06-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EDWARD J GOWER II
ReturnHeader/ReturnTs02018-07-16T12:11:41-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-04-01
ReturnHeader/TaxPeriodEndDt02018-03-31
ReturnHeader/TaxYr02017

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
2018Detailed filing. Detailed filing data is available for this year.$3.47$0.14$3.33$1.59$1.57$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