Civic Intelligence

Benevolent & Protective Order of the Elks of the USA Lodge 1312 Oneonta

990 • Fiscal year 2017 • EIN 15-0243120

Apr 01, 2016 to Mar 31, 2017 • Filed on Sep 22, 2017

84 Chestnut StreetOneonta, NY 13820

(607) 432-1312

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.03x

Higher debt load relative to assets than 52% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

59th percentile

0.16x

Higher debt load relative to revenue than 59% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Net Margin

29th percentile

-5.2%

Higher net margin than 29% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Asset Growth

44th percentile

0.0%

Faster asset growth than 44% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

23rd percentile

-12%

Faster revenue growth than 23% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$791,865

Up $157 (+0.0%) from 2016

Net Assets

Up

$764,916

Up $1,706 (+0.2%) from 2016

Liabilities

Down

$26,949

Down $1,549 (-5.4%) from 2016

Revenue

Down

$173,290

Down $23,157 (-12%) from 2016

Expenses

Up

$182,360

Up $17,221 (+10%) from 2016

Net Income

Down

-$9,070

Down $40,378 (-129%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $640,189Liabilities 2011: $59,001Net Assets 2011: $581,1882011Assets 2012: $702,607Liabilities 2012: $35,411Net Assets 2012: $667,1962012Assets 2013: $743,188Liabilities 2013: $54,477Net Assets 2013: $688,7112013Assets 2014: $711,253Liabilities 2014: $37,877Net Assets 2014: $673,3762014Assets 2015: $775,863Liabilities 2015: $38,183Net Assets 2015: $737,6802015Assets 2016: $791,708Liabilities 2016: $28,498Net Assets 2016: $763,2102016Assets 2017: $791,865Liabilities 2017: $26,949Net Assets 2017: $764,9162017Assets 2018: $760,413Liabilities 2018: $18,650Net Assets 2018: $741,7632018Assets 2019: $691,676Liabilities 2019: $17,776Net Assets 2019: $673,9002019Assets 2020: $240,657Liabilities 2020: $84,612Net Assets 2020: $156,0452020Assets 2021: $265,379Liabilities 2021: $150,383Net Assets 2021: $114,9962021Assets 2022: $232,034Liabilities 2022: $149,425Net Assets 2022: $82,6092022Assets 2023: $224,468Liabilities 2023: $139,147Net Assets 2023: $85,3212023Assets 2024: $220,111Liabilities 2024: $111,991Net Assets 2024: $108,1202024

Highlighted filing

2017

Assets$791,865
Liabilities$26,949
Net Assets$764,916

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $240,137Expenses 2011: $259,642Net Income 2011: -$19,5052011Revenue 2012: $314,277Expenses 2012: $228,269Net Income 2012: $86,0082012Revenue 2013: $243,052Expenses 2013: $221,537Net Income 2013: $21,5152013Revenue 2014: $250,190Expenses 2014: $265,525Net Income 2014: -$15,3352014Revenue 2015: $206,484Expenses 2015: $240,909Net Income 2015: -$34,4252015Revenue 2016: $196,447Expenses 2016: $165,139Net Income 2016: $31,3082016Revenue 2017: $173,290Expenses 2017: $182,360Net Income 2017: -$9,0702017Revenue 2018: $192,722Expenses 2018: $201,325Net Income 2018: -$8,6032018Revenue 2019: $147,332Expenses 2019: $231,088Net Income 2019: -$83,7562019Revenue 2020: $128,558Expenses 2020: $237,841Net Income 2020: -$109,2832020Revenue 2021: $34,490Expenses 2021: $75,539Net Income 2021: -$41,0492021Revenue 2022: $49,830Expenses 2022: $82,217Net Income 2022: -$32,3872022Revenue 2023: $87,043Expenses 2023: $84,331Net Income 2023: $2,7122023Revenue 2024: $111,437Expenses 2024: $88,638Net Income 2024: $22,7992024

Highlighted filing

2017

Revenue$173,290
Expenses$182,360
Net Income-$9,070
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Sep 22, 2017
Return Version
2016v3.0
Gross Receipts
$398,084
Mission and Program Overview

Mission

To inclucate the principles of charity, justice brotherly love and fidelity to promote the welfare and enhance the happiness of its members.

A USA Elks Lodge and Social Club

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$459,448$475,888▲ $16,440
Land, Buildings, and Equipment, Net$252,689$242,822▼ $9,867
Cash and Non-Interest-Bearing Accounts$55,771$52,655▼ $3,116
Inventories for Sale or Use$23,800$20,500▼ $3,300
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$791,708$791,865▲ $157
Other Assets Total-$0-
Liabilities
Deferred Revenue$17,435$16,569▼ $866
Other Liabilities$7,270$10,380▲ $3,110
Accounts Payable and Accrued Expenses$3,793--
Total Liabilities$28,498$26,949▼ $1,549
Net Assets / Fund Balance
Temporarily Rstr Net Assets$459,448$475,888▲ $16,440
Unrestricted Net Assets$303,762$289,028▼ $14,734
Total Net Assets Fund Balance$763,210$764,916▲ $1,706
Total Liabilities and Net Assets / Fund Balance$791,708$791,865▲ $157

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$202,690$175,076$377,766
Buildings-$308,759$308,759
Equipment$7,873$226,001$233,874
Land$32,259-$32,259
Compensation and Service Providers

Board Members and Trustees

NameTitle
David BarnesTrustee
Jim HurlburtTrustee
Mark VegariTrustee
Patrick PidgeonTrustee
Richard DicksonTrustee
Flo LoomisEsquire
Andrew SpenceExalted Ruler
Luke DolezelLeading Night
Chris MerlinoLecturing
Robert Adam JrLoyal Night
Debra CramptonSecretary
Jessica LoretteTiler
Bruce CarrollTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$41,565
Program Service Revenue
$0
Investment Income
$29,951
Other Revenue
$101,774
All Other Contributions
$14,910
Change in Net Assets
$-9,070
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$138,479
Salaries, Compensation, and Employee Benefits$43,881
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$36,952--$36,952
Occupancy$23,720$5,852-$29,572
Depreciation Depletion$16,565$2,367-$18,932
Insurance$7,796$2,158-$9,954
Fees for Service Investment Mgmnt Fees$8,237--$8,237
Payroll Taxes$6,929--$6,929
Office Expenses$4,564$938-$5,502
Fees for Services Accounting-$5,300-$5,300
All Other Expenses$3,039$1,312-$4,351
Other Expenses$12,901$2,718-$2,718
Fees for Services Other-$1,917-$1,917
Fees for Services Legal-$255-$255
Interest-$165-$165
Advertising-$97-$97
Total Functional Expenses$154,714$27,646$0$182,360
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$52,811
Gaming Direct Expenses$41,169
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$4,209
Agency Fund$2,791
Income Tax Payable$2,323
Other Liability$807
Other Current Liabilities$250
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Members of b.p.o.e. Oneonta lodge #1312

Form 990, Part VI, Line 11B: Form 990 Review Process

The organization has informed its governing body of members that a copy of the form 990 is available upon request. The treasurer and secretary review the form 990 frior to its filing

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The Elks will provide photocopies of the organization's By-Laws, Conflict of Interest Policy, 990 Forms, and annual financial statements upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of the
EIN
15-0243120
Phone
6074321312
Address
84 CHESTNUT STREET, ONEONTA, NY 13820

Signing Officer

Name
Bruce Carroll
Title
Treasurer
Signed
2017-09-22
Discuss with paid preparer
Yes

Organization Details

Formed
1914
Legal Domicile
Ny
Voting Board Members
13
Independent Board Members
400
Employees
7
Volunteers
35

Preparer

Firm
Mostert Manzanero & Scott LLP
Address
4 Associate Dr, Oneonta, NY 13820
Preparer
Anthony T Manzanero
Phone
6074328700
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IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0459448
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0475888
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0709836
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0252689
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0242822
IRS990/LandBldgEquipCostOrOtherBssAmt0952658
IRS990/LegalDomicileStateCd0NY
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0108051
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt026655
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO INCLUCATE THE PRINCIPLES OF CHARITY, JUSTICE BROTHERLY LOVE AND FIDELITY TO PROMOTE THE WELFARE AND ENHANCE THE HAPPINESS OF ITS MEMBERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0763210
IRS990/NetAssetsOrFundBalancesEOYAmt0764916
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt018113
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt018113
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt011642
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt011642
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt061515
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt068122
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt06607
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt0-1931
IRS990/NetUnrlzdGainsLossesInvstAmt010776
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt05852
IRS990/OccupancyGrp/ProgramServicesAmt023720
IRS990/OccupancyGrp/TotalAmt029572
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0938
IRS990/OfficeExpensesGrp/ProgramServicesAmt04564
IRS990/OfficeExpensesGrp/TotalAmt05502
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0REAL ESTATE TAXES
IRS990/OtherExpensesGrp/Desc1CHARITABLE EXPENSE
IRS990/OtherExpensesGrp/Desc2DUES & FEES
IRS990/OtherExpensesGrp/Desc3LICENSE AND PERMITS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04567
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12718
IRS990/OtherExpensesGrp/ProgramServicesAmt018066
IRS990/OtherExpensesGrp/ProgramServicesAmt115945
IRS990/OtherExpensesGrp/ProgramServicesAmt212901
IRS990/OtherExpensesGrp/TotalAmt022633
IRS990/OtherExpensesGrp/TotalAmt115945
IRS990/OtherExpensesGrp/TotalAmt212901
IRS990/OtherExpensesGrp/TotalAmt32718
IRS990/OtherLiabilitiesGrp/BOYAmt07270
IRS990/OtherLiabilitiesGrp/EOYAmt010380
IRS990/OtherRevenueMiscGrp/BusinessCd0722320
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0FACILITIES RENT
IRS990/OtherRevenueMiscGrp/Desc1OTHER
IRS990/OtherRevenueMiscGrp/Desc2TAX CREDITS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0971
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1578
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt020461
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1971
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2578
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt020461
IRS990/OtherRevenueTotalAmt022010
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt036952
IRS990/OtherSalariesAndWagesGrp/TotalAmt036952
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt06929
IRS990/PayrollTaxesGrp/TotalAmt06929
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt052586
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt018632
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0138427
IRS990/PYOtherRevenueAmt0125229
IRS990/PYRevenuesLessExpensesAmt031308
IRS990/PYSalariesCompEmpBnftPaidAmt026712
IRS990/PYTotalExpensesAmt0165139
IRS990/PYTotalRevenueAmt0196447
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-9070
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0308759
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0308759
IRS990ScheduleD/EquipmentGrp/BookValueAmt07873
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0226001
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0233874
IRS990ScheduleD/LandGrp/BookValueAmt032259
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt032259
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0202690
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0175076
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0377766
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02791
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12323
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt34209
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4807
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0AGENCY FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1INCOME TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER CURRENT LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0242822
IRS990ScheduleD/TotalLiabilityAmt010380
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt04555
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt03390
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt07945
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt041169
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt015492
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt07120
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt030199
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt052811
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt011642
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt033224
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt04619
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt028605

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.20$1.12$1.08$1.11$0.89$0.23
2023Detailed filing. Detailed filing data is available for this year.$2.24$1.39$0.85$0.87$0.84$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.32$1.49$0.83$0.50$0.82$0.32
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$1.50$1.15$0.34$0.76$0.41
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.41$0.85$1.56$1.29$2.38$1.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.92$0.18$6.74$1.47$2.31$0.84
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.60$0.19$7.42$1.93$2.01$0.09
2017Detailed filing. Detailed filing data is available for this year.$7.92$0.27$7.65$1.73$1.82$0.09
2016Detailed filing. Detailed filing data is available for this year.$7.92$0.28$7.63$1.96$1.65$0.31
2015Detailed filing. Detailed filing data is available for this year.$7.76$0.38$7.38$2.06$2.41$0.34
2014Summary only. Only limited summary data is available for this year.$7.11$0.38$6.73$2.50$2.66$0.15
2013Summary only. Only limited summary data is available for this year.$7.43$0.54$6.89$2.43$2.22$0.22
2012Summary only. Only limited summary data is available for this year.$7.03$0.35$6.67$3.14$2.28$0.86
2011Summary only. Only limited summary data is available for this year.$6.40$0.59$5.81$2.40$2.60$0.20