Civic Intelligence

Benevolent & Protective Order Of

990 • Fiscal year 2017 • EIN 14-6024897

Apr 01, 2016 to Mar 31, 2017 • Filed on Jun 06, 2017

21 John StreetLiberty, NY 12754

(845) 292-3434

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.19x

Higher debt load relative to assets than 82% of similar nonprofits.

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

Liabilities / Revenue

76th percentile

0.19x

Higher debt load relative to revenue than 76% of similar nonprofits.

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

Net Margin

55th percentile

3.6%

Higher net margin than 55% of similar nonprofits.

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

Top Officer Pay

89th percentile

$3,500

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

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

Asset Growth

60th percentile

2.7%

Faster asset growth than 60% of similar nonprofits.

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

Revenue Growth

42nd percentile

-4.2%

Faster revenue growth than 42% of similar nonprofits.

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

Assets

Up

$143,668

Up $3,717 (+2.7%) from 2016

Net Assets

Up

$116,340

Up $5,093 (+4.6%) from 2016

Liabilities

Down

$27,328

Down $1,376 (-4.8%) from 2016

Revenue

Down

$140,329

Down $6,118 (-4.2%) from 2016

Expenses

Down

$135,236

Down $13,635 (-9.2%) from 2016

Net Income

Up

$5,093

Up $7,517 (+310%) from 2016

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2012: $143,287Liabilities 2012: $31,556Net Assets 2012: $111,7312012Assets 2013: $142,766Liabilities 2013: $27,065Net Assets 2013: $115,7012013Assets 2014: $148,187Liabilities 2014: $31,874Net Assets 2014: $116,3132014Assets 2015: $149,077Liabilities 2015: $35,406Net Assets 2015: $113,6712015Assets 2016: $139,951Liabilities 2016: $28,704Net Assets 2016: $111,2472016Assets 2017: $143,668Liabilities 2017: $27,328Net Assets 2017: $116,3402017Assets 2018: $141,962Liabilities 2018: $31,320Net Assets 2018: $110,6422018Assets 2019: $141,240Liabilities 2019: $23,949Net Assets 2019: $117,2912019Assets 2020: $126,149Liabilities 2020: $23,279Net Assets 2020: $102,8702020Assets 2021: $136,043Liabilities 2021: $23,360Net Assets 2021: $112,6832021Assets 2022: $149,146Liabilities 2022: $29,396Net Assets 2022: $119,7502022Assets 2023: $170,065Liabilities 2023: $40,524Net Assets 2023: $129,5412023

Highlighted filing

2017

Assets$143,668
Liabilities$27,328
Net Assets$116,340

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2012: $139,519Expenses 2012: $127,612Net Income 2012: $11,9072012Revenue 2013: $150,692Expenses 2013: $137,659Net Income 2013: $13,0332013Revenue 2014: $138,479Expenses 2014: $140,580Net Income 2014: -$2,1012014Revenue 2015: $147,329Expenses 2015: $149,971Net Income 2015: -$2,6422015Revenue 2016: $146,447Expenses 2016: $148,871Net Income 2016: -$2,4242016Revenue 2017: $140,329Expenses 2017: $135,236Net Income 2017: $5,0932017Revenue 2018: $123,455Expenses 2018: $129,153Net Income 2018: -$5,6982018Revenue 2019: $93,333Expenses 2019: $96,238Net Income 2019: -$2,9052019Revenue 2020: $95,462Expenses 2020: $66,003Net Income 2020: $29,4592020Revenue 2021: $199,002Expenses 2021: $218,898Net Income 2021: -$19,8962021Revenue 2022: $313,028Expenses 2022: $306,060Net Income 2022: $6,9682022Revenue 2023: $236,989Expenses 2023: $227,198Net Income 2023: $9,7912023

Highlighted filing

2017

Revenue$140,329
Expenses$135,236
Net Income$5,093
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Jun 6, 2017
Return Version
2016v3.0
Gross Receipts
$310,963
Mission and Program Overview

Mission

Fraturnal organization raises funds for charities, donations, youth activities and provides various public services to enhance, enrich and build a stronger community.

Fraternal organization raises funds for charities, donations, youth activities and provides various public services to enhance, enrich and build a stronger community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$52,570$59,379▲ $6,809
Savings and Temporary Cash Investments$36,362$36,834▲ $472
Inventories for Sale or Use$16,551$13,963▼ $2,588
Investments in Publicly Traded Securities$10,413$13,479▲ $3,066
Land, Buildings, and Equipment, Net$16,042$11,449▼ $4,593
Prepaid Expenses and Deferred Charges$8,013$8,564▲ $551
Total Assets$139,951$143,668▲ $3,717
Liabilities
Deferred Revenue$19,295$17,145▼ $2,150
Accounts Payable and Accrued Expenses$9,409$10,183▲ $774
Total Liabilities$28,704$27,328▼ $1,376
Net Assets / Fund Balance
Unrestricted Net Assets$88,894$98,649▲ $9,755
Temporarily Rstr Net Assets$22,353$17,691▼ $4,662
Total Net Assets Fund Balance$111,247$116,340▲ $5,093
Total Liabilities and Net Assets / Fund Balance$139,951$143,668▲ $3,717

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,954$176,708$178,662
Equipment$5,301$100,632$105,933
Buildings-$63,129$63,129
Other Land Buildings$1,481$9,540$11,021
Land$2,713-$2,713
Compensation and Service Providers

Employees

NameTitleBaseTotal
Margaret FoxSecretary$3,500$3,500
William MillerTiler$66$66

Board Members and Trustees

NameTitle
Albert DemarmelsTrustee
Daniel ClarkTrustee
Elton HarrisTrustee
John EgnerTrustee
Vic VonkampenTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$29,966
Program Service Revenue
$0
Investment Income
$3,524
Other Revenue
$106,839
All Other Contributions
$486
Change in Net Assets
$5,093
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$107,805
Salaries, Compensation, and Employee Benefits$27,431
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$18,668--$18,668
All Other Expenses$10,060$8,437-$18,497
Payments to Affiliates-$8,468-$8,468
Other Expenses$769$6,920-$7,689
Insurance$1,754$5,933-$7,687
Depreciation Depletion$4,593--$4,593
Conferences and Meetings-$4,295-$4,295
Fees for Services Accounting$4,250--$4,250
Current Officers, Directors, Trustees, and Key Employees-$3,566-$3,566
Office Expenses-$3,197-$3,197
Comp Disqual Persons-$2,900-$2,900
Payroll Taxes$1,705$592-$2,297
Advertising-$851-$851
Total Functional Expenses$46,627$88,609$0$135,236
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$140,050
Gaming Direct Expenses$106,179
Fundraising Direct Expenses$20,227
Fundraising Gross Income$16,218
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$10,740$10,740$6,327$4,413
Dinner & Dances$5,478$5,478-$5,478
Total Events$16,218$16,218$20,227$-4,009
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
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

Classes of member or stockholder organized with dues paying members.

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

Election of members and their rights. The officers are elected from the membership body.

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

Decision subject to approval of members. Membership body provide approval for all decisions.

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

990 available to the membership upon request. Trustees review 990 before filing.

Form 990, Page 6, Part VI, Line 19

Governing documents and financial statements are available upon request at the liberty elks lodge.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
14-6024897
Phone
8452923434
Address
21 JOHN STREET, LIBERTY, NY 12754

Signing Officer

Name
Tania Defrank
Title
Secretary
Phone
8452923434
Signed
2017-06-06

Organization Details

Principal Officer
Tania Defrank
Formed
1929
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
4
Volunteers
460

Preparer

Firm
Gitlin & Associates Llp
Address
55 S MAIN ST, LIBERTY, NY 12754-1830
Preparer
Edward Musa
Phone
8452927780
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Repairs & maintenance 497 4,471 0 supplies 3,015 0 0 employee meals at cost 2,760 0 0 laundry 1,801 0 0 bulletin 0 1,434 0 visitation 1,136 0 0 officers expense 0 905 0 licenses & fees 0 740 0 equipment rental 360 0 0 security 0 298 0 card key 0 292 0 publicity & photography 259 0 0 display case 232 0 0 fruit & flowers 0 163 0 plaques & awards 0 78 0 bank charges 0 56 0 total 10,060 8,437 0

Raw XML AppendixShowing 400 of 404 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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IRS990ScheduleD/LandGrp/BookValueAmt02713
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02713
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01954
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0176708
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0178662
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01481
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09540
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011021
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011449
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt020227
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0DINNER & DANCES
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0587
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt013313
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt013900
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt010740
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt05478
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt016218
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt010740
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt05478
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt016218
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-4009
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06327
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06327
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt072666
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt02312
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt022902
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt097880
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0106179
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt099593
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt09577
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt030880
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0140050
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt033871
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt08299
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt06711
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt01588
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerPersonNm0NONE
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0SAMANTHA MERCER
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt021 JOHN STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0LIBERTY
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd012754
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CLASSES OF MEMBER OR STOCKHOLDER ORGANIZED WITH DUES PAYING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ELECTION OF MEMBERS AND THEIR RIGHTS. THE OFFICERS ARE ELECTED FROM THE MEMBERSHIP BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISION SUBJECT TO APPROVAL OF MEMBERS. MEMBERSHIP BODY PROVIDE APPROVAL FOR ALL DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3990 AVAILABLE TO THE MEMBERSHIP UPON REQUEST. TRUSTEES REVIEW 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE LIBERTY ELKS LODGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REPAIRS & MAINTENANCE 497 4,471 0 SUPPLIES 3,015 0 0 EMPLOYEE MEALS AT COST 2,760 0 0 LAUNDRY 1,801 0 0 BULLETIN 0 1,434 0 VISITATION 1,136 0 0 OFFICERS EXPENSE 0 905 0 LICENSES & FEES 0 740 0 EQUIPMENT RENTAL 360 0 0 SECURITY 0 298 0 CARD KEY 0 292 0 PUBLICITY & PHOTOGRAPHY 259 0 0 DISPLAY CASE 232 0 0 FRUIT & FLOWERS 0 163 0 PLAQUES & AWARDS 0 78 0 BANK CHARGES 0 56 0 TOTAL 10,060 8,437 0
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt022353
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt017691
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0139951
IRS990/TotalAssetsEOYAmt0143668
IRS990/TotalAssetsGrp/BOYAmt0139951
IRS990/TotalAssetsGrp/EOYAmt0143668
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt029966
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt088609
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt046627
IRS990/TotalFunctionalExpensesGrp/TotalAmt0135236
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028704
IRS990/TotalLiabilitiesEOYAmt027328
IRS990/TotalLiabilitiesGrp/BOYAmt028704
IRS990/TotalLiabilitiesGrp/EOYAmt027328
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0111247
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0116340
IRS990/TotalProgramServiceExpensesAmt046627
IRS990/TotalReportableCompFromOrgAmt03566
IRS990/TotalRevenueGrp/ExclusionAmt026606
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt087766
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0140329
IRS990/TotalVolunteersCnt0460
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0139951
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0143668
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt088894
IRS990/UnrestrictedNetAssetsGrp/EOYAmt098649
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt021 JOHN STREET
IRS990/USAddress/CityNm0LIBERTY
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd012754
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TANIA DEFRANK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum08452923434
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt01545 BPOE
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0146024897
ReturnHeader/Filer/PhoneNum08452923434
ReturnHeader/Filer/USAddress/AddressLine1Txt021 JOHN STREET
ReturnHeader/Filer/USAddress/CityNm0LIBERTY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd012754
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D5CFA5277C8F9D45853D968C2CE6DB3C62534CAA
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D5CFA5277C8F9D45853D968C2CE6DB3C62534CAA
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205251318
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GITLIN & ASSOCIATES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt055 S MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LIBERTY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0127541830
ReturnHeader/PreparerPersonGrp/PhoneNum08452927780
ReturnHeader/PreparerPersonGrp/PreparationDt02017-08-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EDWARD MUSA
ReturnHeader/ReturnTs02017-09-07T11:53:20-04:00

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