Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2014 • EIN 15-0621122

Apr 01, 2013 to Mar 31, 2014 • Filed on Jul 15, 2014

105 River St13838

(607) 563-2175

Siviq Scores

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

Liabilities / Assets

60th percentile

0.05x

Higher debt load relative to assets than 60% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

63rd percentile

0.10x

Higher debt load relative to revenue than 63% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Net Margin

30th percentile

-7.2%

Higher net margin than 30% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

36th percentile

-3.4%

Faster asset growth than 36% of similar nonprofits.

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

Revenue Growth

53rd percentile

0.9%

Faster revenue growth than 53% of similar nonprofits.

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

Assets

Down

$288,647

Down $10,305 (-3.4%) from 2013

Net Assets

Down

$275,181

Down $9,322 (-3.3%) from 2013

Liabilities

Down

$13,466

Down $983 (-6.8%) from 2013

Revenue

Up

$130,182

Up $1,183 (+0.9%) from 2013

Expenses

Up

$139,504

Up $9,942 (+7.7%) from 2013

Net Income

Down

-$9,322

Down $8,759 (-1556%) from 2013

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $388,257Liabilities 2011: $13,163Net Assets 2011: $375,0942011Assets 2012: $297,492Liabilities 2012: $12,426Net Assets 2012: $285,0662012Assets 2013: $298,952Liabilities 2013: $14,449Net Assets 2013: $284,5032013Assets 2014: $288,647Liabilities 2014: $13,466Net Assets 2014: $275,1812014Assets 2015: $283,846Liabilities 2015: $14,533Net Assets 2015: $269,3132015Assets 2016: $290,667Liabilities 2016: $12,011Net Assets 2016: $278,6562016Assets 2017: $307,781Liabilities 2017: $15,756Net Assets 2017: $292,0252017Assets 2018: $325,727Liabilities 2018: $18,645Net Assets 2018: $307,0822018Assets 2019: $322,175Liabilities 2019: $15,954Net Assets 2019: $306,2212019Assets 2020: $302,036Liabilities 2020: $13,266Net Assets 2020: $288,7702020Assets 2021: $284,198Liabilities 2021: $15,847Net Assets 2021: $268,3512021Assets 2022: $311,923Liabilities 2022: $15,697Net Assets 2022: $296,2262022Assets 2023: $314,746Liabilities 2023: $18,355Net Assets 2023: $296,3912023Assets 2024: $339,527Liabilities 2024: $22,049Net Assets 2024: $317,4782024Assets 2025: $346,244Liabilities 2025: $23,426Net Assets 2025: $322,8182025

Highlighted filing

2014

Assets$288,647
Liabilities$13,466
Net Assets$275,181

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $123,158Expenses 2011: $120,341Net Income 2011: $2,8172011Revenue 2012: $115,035Expenses 2012: $205,063Net Income 2012: -$90,0282012Revenue 2013: $128,999Expenses 2013: $129,562Net Income 2013: -$5632013Revenue 2014: $130,182Expenses 2014: $139,504Net Income 2014: -$9,3222014Revenue 2015: $133,241Expenses 2015: $139,109Net Income 2015: -$5,8682015Revenue 2016: $144,521Expenses 2016: $135,178Net Income 2016: $9,3432016Revenue 2017: $157,791Expenses 2017: $144,422Net Income 2017: $13,3692017Revenue 2018: $159,057Expenses 2018: $144,000Net Income 2018: $15,0572018Revenue 2019: $155,992Expenses 2019: $156,853Net Income 2019: -$8612019Revenue 2020: $140,025Expenses 2020: $157,476Net Income 2020: -$17,4512020Revenue 2021: $100,734Expenses 2021: $121,153Net Income 2021: -$20,4192021Revenue 2022: $178,852Expenses 2022: $150,977Net Income 2022: $27,8752022Revenue 2023: $170,812Expenses 2023: $170,608Net Income 2023: $2042023Revenue 2024: $192,085Expenses 2024: $170,998Net Income 2024: $21,0872024Revenue 2025: $193,531Expenses 2025: $188,191Net Income 2025: $5,3402025

Highlighted filing

2014

Revenue$130,182
Expenses$139,504
Net Income-$9,322
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Jul 15, 2014
Return Version
2013v3.1
Gross Receipts
$338,157
Mission and Program Overview

Mission

It is a fraternal membership that is engaged in the amusements of its members and the community, and it supports several local charities.

It is a fraternal membership that is engaged in the amusements of its members and the community, and it supports several local charities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$206,694$194,605▼ $12,089
Savings and Temporary Cash Investments$65,681$62,019▼ $3,662
Cash and Non-Interest-Bearing Accounts$16,669$22,451▲ $5,782
Inventories for Sale or Use$9,908$9,572▼ $336
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$298,952$288,647▼ $10,305
Other Assets Total-$0-
Liabilities
Deferred Revenue$9,175$8,666▼ $509
Accounts Payable and Accrued Expenses$5,274$4,800▼ $474
Total Liabilities$14,449$13,466▼ $983
Net Assets / Fund Balance
Unrestricted Net Assets$284,503$275,181▼ $9,322
Total Net Assets Fund Balance$284,503$275,181▼ $9,322
Total Liabilities and Net Assets / Fund Balance$298,952$288,647▼ $10,305

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$181,760$126,154$307,914
Equipment$10,845$71,703$82,548
Land$2,000-$2,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Frederick SmithTrustee
George HuyckTrustee
Patricia H GreeneTrustee
Richard PalmerTrustee
Steven T RoseTrustee
Betty J LairdChaplin
Sue FletcherEquire
John Edwards IiiExalhted Ruler
Toni GardnerInner Guard
Barbara WakenmanLeading Knight
Kirk Gardnerlecturing knigh
Ann PhilpottLoyal Knight
Christopher LaneSecretary
Thomas E DansforthTiler
Karen a WakemanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,627
Program Service Revenue
$11,250
Investment Income
$161
Other Revenue
$116,144
All Other Contributions
$2,627
Change in Net Assets
$-9,322
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$112,893
Salaries, Compensation, and Employee Benefits$26,611
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$22,025$1,031-$23,056
Occupancy$17,041$3,007-$20,048
Depreciation Depletion$13,567$2,583-$16,150
Insurance$9,021$1,978-$10,999
All Other Expenses$7,133$3,418-$10,551
Other Expenses$9,855$6,264-$6,264
Payroll Taxes$3,396$159-$3,555
Fees for Services Accounting$670$2,680-$3,350
Office Expenses-$992-$992
Interest-$49-$49
Total Functional Expenses$113,864$25,640$0$139,504
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$150,219
Gaming Direct Expenses$115,079
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
No
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, Part VI, Line 6: Explanation of Classes of Members or Shareholder

club members

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

new election held each year

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

meeting held and a vote of members is taken for any major decision

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

The board treasurer reviews the 990 before filing and then informs the rest of the board

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

Governing documents including the conflict of interest policy and financial statements will be made available to the public upon request. These documents shall be kept by the Executive Director. The Executive Director shall produce the documents upon receipt of a written or verbal request of the public. The Executive Director shall keep a record of the written and/or verbal request.

Filing and Contact Details

Filer

EIN
15-0621122
Phone
6075632175

Signing Officer

Name
John Edwards Iii
Title
Exalhted Ruler
Signed
2014-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Edwards Iii
Formed
1961
Legal Domicile
Ny
Voting Board Members
15
Independent Board Members
13
Employees
6
Volunteers
30

Preparer

Preparer
Anthony T Manzanero
Phone
6074328700
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Trustee
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0338157
IRS990/GrossSalesOfInventoryAmt0172721
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt01978
IRS990/InsuranceGrp/ProgramServicesAmt09021
IRS990/InsuranceGrp/TotalAmt010999
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt049
IRS990/InterestGrp/TotalAmt049
IRS990/InventoriesForSaleOrUseGrp/BOYAmt09908
IRS990/InventoriesForSaleOrUseGrp/EOYAmt09572
IRS990/InvestmentIncomeGrp/ExclusionAmt0161
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0161
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0197857
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0206694
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0194605
IRS990/LandBldgEquipCostOrOtherBssAmt0392462
IRS990/LegalDomicileStateCd0NY
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0IT IS A FRATERNAL MEMBERSHIP THAT IS ENGAGED IN THE AMUSEMENTS OF ITS MEMBERS AND THE COMMUNITY, AND IT SUPPORTS SEVERAL LOCAL CHARITIES
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0284503
IRS990/NetAssetsOrFundBalancesEOYAmt0275181
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt018907
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt012987
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt035140
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt03246
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt058498
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt079825
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt021327
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt0-1498
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt03007
IRS990/OccupancyGrp/ProgramServicesAmt017041
IRS990/OccupancyGrp/TotalAmt020048
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0992
IRS990/OfficeExpensesGrp/TotalAmt0992
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1SALES TAX
IRS990/OtherExpensesGrp/Desc2LODGE ACTIVITIES
IRS990/OtherExpensesGrp/Desc3DONATIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03479
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16264
IRS990/OtherExpensesGrp/ProgramServicesAmt019173
IRS990/OtherExpensesGrp/ProgramServicesAmt111983
IRS990/OtherExpensesGrp/ProgramServicesAmt29855
IRS990/OtherExpensesGrp/TotalAmt022652
IRS990/OtherExpensesGrp/TotalAmt111983
IRS990/OtherExpensesGrp/TotalAmt29855
IRS990/OtherExpensesGrp/TotalAmt36264
IRS990/OtherRevenueMiscGrp/Desc0miscellaneous
IRS990/OtherRevenueMiscGrp/Desc1rental
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0326
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1853
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0326
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1853
IRS990/OtherRevenueTotalAmt01179
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01031
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt022025
IRS990/OtherSalariesAndWagesGrp/TotalAmt023056
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0159
IRS990/PayrollTaxesGrp/ProgramServicesAmt03396
IRS990/PayrollTaxesGrp/TotalAmt03555
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0JOHN EDWARDS III
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt011250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt011250
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010608
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0202
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0102994
IRS990/PYOtherRevenueAmt0101352
IRS990/PYProgramServiceRevenueAmt016837
IRS990/PYRevenuesLessExpensesAmt0-563
IRS990/PYSalariesCompEmpBnftPaidAmt026568
IRS990/PYTotalExpensesAmt0129562
IRS990/PYTotalRevenueAmt0128999
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-9322
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0172720
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt065681
IRS990/SavingsAndTempCashInvstGrp/EOYAmt062019
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0181760
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0126154
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0307914
IRS990ScheduleD/EquipmentGrp/BookValueAmt010845
IRS990ScheduleD/EquipmentGrp/DepreciationAmt071703
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt082548
IRS990ScheduleD/LandGrp/BookValueAmt02000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0194605
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt044691
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt06365
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt058690
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0109746

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.46$0.23$3.23$1.94$1.88$0.05
2024Detailed filing. Detailed filing data is available for this year.$3.40$0.22$3.17$1.92$1.71$0.21
2023Detailed filing. Detailed filing data is available for this year.$3.15$0.18$2.96$1.71$1.71$0.00
2022Detailed filing. Detailed filing data is available for this year.$3.12$0.16$2.96$1.79$1.51$0.28
2021Detailed filing. Detailed filing data is available for this year.$2.84$0.16$2.68$1.01$1.21$0.20
2020Detailed filing. Detailed filing data is available for this year.$3.02$0.13$2.89$1.40$1.57$0.17
2019Detailed filing. Detailed filing data is available for this year.$3.22$0.16$3.06$1.56$1.57$0.01
2018Detailed filing. Detailed filing data is available for this year.$3.26$0.19$3.07$1.59$1.44$0.15
2017Detailed filing. Detailed filing data is available for this year.$3.08$0.16$2.92$1.58$1.44$0.13
2016Detailed filing. Detailed filing data is available for this year.$2.91$0.12$2.79$1.45$1.35$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.84$0.15$2.69$1.33$1.39$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.89$0.13$2.75$1.30$1.40$0.09
2013Summary only. Only limited summary data is available for this year.$2.99$0.14$2.85$1.29$1.30$0.01
2012Summary only. Only limited summary data is available for this year.$2.97$0.12$2.85$1.15$2.05$0.90
2011Summary only. Only limited summary data is available for this year.$3.88$0.13$3.75$1.23$1.20$0.03