Civic Intelligence

Benevolent & Protective Order of Elks USA No 1478 Lancaster

990 • Fiscal year 2015 • EIN 16-0348428

Apr 01, 2014 to Mar 31, 2015 • Filed on Jul 02, 2015

33 Legion ParkwayLancaster, NY 14086

(716) 685-1478

Siviq Scores

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

Liabilities / Assets

65th percentile

0.06x

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

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

76th percentile

0.23x

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

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Net Margin

8th percentile

-36%

Higher net margin than 8% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Top Officer Pay

83rd percentile

$1,800

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Asset Growth

33rd percentile

-4.1%

Faster asset growth than 33% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

13th percentile

-24%

Faster revenue growth than 13% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$337,027

Down $14,468 (-4.1%) from 2014

Net Assets

Down

$315,320

Down $34,418 (-9.8%) from 2014

Liabilities

Up

$21,707

Up $19,950 (+1135%) from 2014

Revenue

Down

$94,734

Down $29,767 (-24%) from 2014

Expenses

Down

$129,152

Down $21,260 (-14%) from 2014

Net Income

Down

-$34,418

Down $8,507 (-33%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $408,442Liabilities 2012: $4,592Net Assets 2012: $403,8502012Assets 2013: $391,105Liabilities 2013: $2,478Net Assets 2013: $388,6272013Assets 2014: $351,495Liabilities 2014: $1,757Net Assets 2014: $349,7382014Assets 2015: $337,027Liabilities 2015: $21,707Net Assets 2015: $315,3202015Assets 2016: $340,623Liabilities 2016: $32,923Net Assets 2016: $307,7002016Assets 2017: $345,423Liabilities 2017: $29,259Net Assets 2017: $316,1642017Assets 2018: $345,956Liabilities 2018: $14,666Net Assets 2018: $331,2902018Assets 2019: $319,015Liabilities 2019: $20,261Net Assets 2019: $298,7542019Assets 2020: $315,112Liabilities 2020: $11,496Net Assets 2020: $303,6162020Assets 2021: $271,174Liabilities 2021: $16,516Net Assets 2021: $254,6582021Assets 2022: $288,957Liabilities 2022: $24,285Net Assets 2022: $264,6722022Assets 2023: $344,875Liabilities 2023: $26,576Net Assets 2023: $318,2992023Assets 2024: $351,789Liabilities 2024: $27,840Net Assets 2024: $323,9492024Assets 2025: $379,920Liabilities 2025: $28,568Net Assets 2025: $351,3522025

Highlighted filing

2015

Assets$337,027
Liabilities$21,707
Net Assets$315,320

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2012: $148,3682012Expenses 2013: $139,1922013Revenue 2014: $124,501Expenses 2014: $150,412Net Income 2014: -$25,9112014Revenue 2015: $94,734Expenses 2015: $129,152Net Income 2015: -$34,4182015Revenue 2016: $115,443Expenses 2016: $123,022Net Income 2016: -$7,5792016Revenue 2017: $88,048Expenses 2017: $80,389Net Income 2017: $7,6592017Revenue 2018: $106,857Expenses 2018: $92,419Net Income 2018: $14,4382018Revenue 2019: $118,175Expenses 2019: $151,300Net Income 2019: -$33,1252019Revenue 2020: $143,385Expenses 2020: $138,523Net Income 2020: $4,8622020Revenue 2021: $52,169Expenses 2021: $101,128Net Income 2021: -$48,9592021Revenue 2022: $166,945Expenses 2022: $156,931Net Income 2022: $10,0142022Revenue 2023: $214,386Expenses 2023: $160,759Net Income 2023: $53,6272023Revenue 2024: $231,407Expenses 2024: $225,757Net Income 2024: $5,6502024Revenue 2025: $267,284Expenses 2025: $239,881Net Income 2025: $27,4032025

Highlighted filing

2015

Revenue$94,734
Expenses$129,152
Net Income-$34,418
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Jul 2, 2015
Return Version
2014v5.0
Gross Receipts
$392,408
Mission and Program Overview

Mission

The organization is a fraternal order which provides programs and supporting services for the general public and veterans, contributions to charitable organizations and scholarships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$212,224$200,588▼ $11,636
Cash and Non-Interest-Bearing Accounts$75,330$74,632▼ $698
Investments in Publicly Traded Securities$56,099$53,181▼ $2,918
Inventories for Sale or Use$7,842$8,626▲ $784
Savings and Temporary Cash Investments$0$0→ $0
Total Assets$351,495$337,027▼ $14,468
Liabilities
Accounts Payable and Accrued Expenses-$15,421-
Deferred Revenue-$6,286-
Other Liabilities$1,757$0▼ $1,757
Total Liabilities$1,757$21,707▲ $19,950
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$348,856-
Permanently Rstr Net Assets$242,834$0▼ $242,834
Unrestricted Net Assets$106,904$-33,536▼ $140,440
Total Net Assets Fund Balance$349,738$315,320▼ $34,418
Total Liabilities and Net Assets / Fund Balance$351,495$337,027▼ $14,468

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$78,628$124,644$203,272
Equipment$1,694$152,615$154,309
Land$100,000-$100,000
Buildings$20,266$72,211$92,477
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Camille LewandowskiSecretaryPT$1,800$1,800
Gerald ZajacTreasurerPT$1,800$1,800

Board Members and Trustees

NameTitle
Donald AireyTrustee
F Paul NeunderTrustee
Richard CoburnTrustee
Richard EicheldingerTrustee
Rodney BlicharskiTrustee
Robert KeicherChaplain
Louis a DirienzoEsquire
David DeyoungExalted Ruler
Robert DelzerInner Guard
Robert WilderLeading Knight
Dennis LangLecturing Knight
Sebastian ConstantinoLoyal Knight
Paul WelkerTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$23,828
Program Service Revenue
$0
Investment Income
$-2,918
Other Revenue
$73,824
All Other Contributions
$8,121
Change in Net Assets
$-34,418
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$129,152
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$60,709--$60,709
Depreciation Depletion$11,636--$11,636
Insurance$10,189--$10,189
All Other Expenses$7,412--$7,412
Fees for Services Accounting-$5,721-$5,721
Other Expenses$3,794--$3,794
Conferences and Meetings$1,960--$1,960
Office Expenses$739$853-$1,592
Total Functional Expenses$122,578$6,574$0$129,152
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$210,769
Gaming Direct Expenses$163,291
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
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, Section A, Line 6

This organization is a fratenal order with members.

Form 990, Part VI, Section A, Line 7A

Each year the governing body is elected by its members

Form 990, Part VI, Section B, Line 11

Organization's process to review form 990 - the organization has a committee that reviews and submits the 990 to the governing body.

Form 990, Part VI, Section C, Line 19

Governing documents are available on request from the secretary.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
16-0348428
Phone
7166851478
Address
33 LEGION PARKWAY, LANCASTER, NY 14086

Signing Officer

Name
David Deyoung
Title
Exalted Ruler
Phone
7166851478
Signed
2015-07-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Deyoung
Formed
1984
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
2
Volunteers
30

Preparer

Firm
Lougenvalentibookbinder&weintraubllp
Address
130 BRYANT WOODS SOUTH, AMHERST, NY 14228
Preparer
Michele C Lipuma
Phone
7162049000
Supplemental Narrative

Additional Explanations

Net Loss

Under irc section 172(b)(3), the taxpayer elects to relinquish the entire carryback period with respect to any regular tax and amt net operating loss incurred during the current tax year.

FORM 990, PART XII, LINE 2C:

The organization has a committee that reviews and submits the 990 to the governing body.

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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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IRS990/OtherExpensesGrp/Desc2LODGE ACTIVITIES
IRS990/OtherExpensesGrp/Desc3STIPEND
IRS990/OtherExpensesGrp/ProgramServicesAmt013221
IRS990/OtherExpensesGrp/ProgramServicesAmt16462
IRS990/OtherExpensesGrp/ProgramServicesAmt26456
IRS990/OtherExpensesGrp/ProgramServicesAmt33794
IRS990/OtherExpensesGrp/TotalAmt013221
IRS990/OtherExpensesGrp/TotalAmt16462
IRS990/OtherExpensesGrp/TotalAmt26456
IRS990/OtherExpensesGrp/TotalAmt33794
IRS990/OtherLiabilitiesGrp/BOYAmt01757
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0242834
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DAVID DEYOUNG
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt024696
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01763
IRS990/PYOtherExpensesAmt0150412
IRS990/PYOtherRevenueAmt098042
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-25911
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0150412
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0124501
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-34418
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt054983
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt020266
IRS990ScheduleD/BuildingsGrp/DepreciationAmt072211
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt092477
IRS990ScheduleD/EquipmentGrp/BookValueAmt01694
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0152615
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0154309
IRS990ScheduleD/LandGrp/BookValueAmt0100000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0100000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt078628
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0124644
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0203272
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0200588
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0127178
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt026960
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0154138
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0163291
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0170238
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt040531
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0210769
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt047478
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt09153
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt06188
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt02965
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0SECRETARY
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt033 LEGION PARKWAY
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0LANCASTER
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd014068
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UNDER IRC SECTION 172(B)(3), THE TAXPAYER ELECTS TO RELINQUISH THE ENTIRE CARRYBACK PERIOD WITH RESPECT TO ANY REGULAR TAX AND AMT NET OPERATING LOSS INCURRED DURING THE CURRENT TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THIS ORGANIZATION IS A FRATENAL ORDER WITH MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH YEAR THE GOVERNING BODY IS ELECTED BY ITS MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION'S PROCESS TO REVIEW FORM 990 - THE ORGANIZATION HAS A COMMITTEE THAT REVIEWS AND SUBMITS THE 990 TO THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE AVAILABLE ON REQUEST FROM THE SECRETARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION HAS A COMMITTEE THAT REVIEWS AND SUBMITS THE 990 TO THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0NET LOSS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0348856
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0351495
IRS990/TotalAssetsEOYAmt0337027
IRS990/TotalAssetsGrp/BOYAmt0351495
IRS990/TotalAssetsGrp/EOYAmt0337027
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt023828
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06574
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0122578
IRS990/TotalFunctionalExpensesGrp/TotalAmt0129152
IRS990/TotalGrossUBIAmt0-146
IRS990/TotalLiabilitiesBOYAmt01757
IRS990/TotalLiabilitiesEOYAmt021707
IRS990/TotalLiabilitiesGrp/BOYAmt01757
IRS990/TotalLiabilitiesGrp/EOYAmt021707
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0349738
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0315320
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0122578
IRS990/TotalReportableCompFromOrgAmt03600
IRS990/TotalRevenueGrp/ExclusionAmt044560
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt026492
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt094734
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-146
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0351495
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0337027
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0106904
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-33536
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt033 LEGION PARKWAY
IRS990/USAddress/CityNm0LANCASTER
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014086
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01

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.$3.80$0.29$3.51$2.67$2.40$0.27
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.52$0.28$3.24$2.31$2.26$0.06
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.45$0.27$3.18$2.14$1.61$0.54
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.89$0.24$2.65$1.67$1.57$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.71$0.17$2.55$0.52$1.01$0.49
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.15$0.11$3.04$1.43$1.39$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.19$0.20$2.99$1.18$1.51$0.33
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.46$0.15$3.31$1.07$0.92$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.45$0.29$3.16$0.88$0.80$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.41$0.33$3.08$1.15$1.23$0.08
2015Detailed filing. Detailed filing data is available for this year.$3.37$0.22$3.15$0.95$1.29$0.34
2014Detailed filing. Detailed filing data is available for this year.$3.51$0.02$3.50$1.25$1.50$0.26
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.91$0.02$3.89$1.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.08$0.05$4.04$1.48