Civic Intelligence

Lake Oconee Elks Lodge 2849

990 • Fiscal year 2018 • EIN 20-5597991

Apr 01, 2017 to Mar 31, 2018 • Filed on Jul 17, 2018

1116 Lake Oconee PkwyEatonton, GA 31024

(706) 473-0521

Siviq Scores

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

Liabilities / Assets

80th percentile

0.20x

Higher debt load relative to assets than 80% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

62nd percentile

0.16x

Higher debt load relative to revenue than 62% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Net Margin

76th percentile

15%

Higher net margin than 76% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Asset Growth

95th percentile

28%

Faster asset growth than 95% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

93rd percentile

48%

Faster revenue growth than 93% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$325,310

Up $72,014 (+28%) from 2017

Net Assets

Up

$261,404

Up $58,266 (+29%) from 2017

Liabilities

Up

$63,906

Up $13,748 (+27%) from 2017

Revenue

Up

$400,130

Up $129,176 (+48%) from 2017

Expenses

Up

$341,864

Up $92,360 (+37%) from 2017

Net Income

Up

$58,266

Up $36,816 (+172%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $32,023Liabilities 2011: $56,669Net Assets 2011: -$24,6462011Assets 2012: $39,231Liabilities 2012: $25,074Net Assets 2012: $14,1572012Assets 2013: $102,128Liabilities 2013: $24,638Net Assets 2013: $77,4902013Assets 2014: $100,597Liabilities 2014: $4,064Net Assets 2014: $96,5332014Assets 2015: $165,758Liabilities 2015: $4,484Net Assets 2015: $161,2742015Assets 2016: $244,022Liabilities 2016: $41,040Net Assets 2016: $202,9822016Assets 2017: $253,296Liabilities 2017: $50,158Net Assets 2017: $203,1382017Assets 2018: $325,310Liabilities 2018: $63,906Net Assets 2018: $261,4042018Assets 2020: $366,144Liabilities 2020: $49,760Net Assets 2020: $316,3842020Assets 2021: $400,386Liabilities 2021: $64,063Net Assets 2021: $336,3232021Assets 2022: $509,400Liabilities 2022: $86,725Net Assets 2022: $422,6752022Assets 2023: $617,750Liabilities 2023: $129,256Net Assets 2023: $488,4942023Assets 2024: $1,288,329Liabilities 2024: $592,336Net Assets 2024: $695,9932024Assets 2025: $1,494,150Liabilities 2025: $593,208Net Assets 2025: $900,9422025

Highlighted filing

2018

Assets$325,310
Liabilities$63,906
Net Assets$261,404

Operations Trend

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

$600K$400K$200K$0Revenue 2011: $89,845Expenses 2011: $63,370Net Income 2011: $26,4752011Revenue 2012: $88,001Expenses 2012: $49,070Net Income 2012: $38,9312012Revenue 2013: $116,970Expenses 2013: $58,798Net Income 2013: $58,1722013Revenue 2014: $70,139Expenses 2014: $59,031Net Income 2014: $11,1082014Revenue 2015: $247,813Expenses 2015: $183,075Net Income 2015: $64,7382015Revenue 2016: $248,557Expenses 2016: $206,848Net Income 2016: $41,7092016Revenue 2017: $270,954Expenses 2017: $249,504Net Income 2017: $21,4502017Revenue 2018: $400,130Expenses 2018: $341,864Net Income 2018: $58,2662018Revenue 2020: $359,944Expenses 2020: $316,611Net Income 2020: $43,3332020Revenue 2021: $289,728Expenses 2021: $278,337Net Income 2021: $11,3912021Revenue 2022: $424,700Expenses 2022: $255,753Net Income 2022: $168,9472022Revenue 2023: $385,090Expenses 2023: $300,669Net Income 2023: $84,4212023Revenue 2024: $546,374Expenses 2024: $350,532Net Income 2024: $195,8422024Revenue 2025: $587,183Expenses 2025: $383,020Net Income 2025: $204,1632025

Highlighted filing

2018

Revenue$400,130
Expenses$341,864
Net Income$58,266
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Jul 17, 2018
Return Version
2017v2.2
Gross Receipts
$574,832
Mission and Program Overview

Mission

To provide social fraternity for its members

Social Fraternity

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$203,138$261,404▲ $58,266
Savings and Temporary Cash Investments$110,875$111,507▲ $632
Cash and Non-Interest-Bearing Accounts$46,012$106,599▲ $60,587
Land, Buildings, and Equipment, Net$77,628$83,295▲ $5,667
Inventories for Sale or Use$13,204$17,442▲ $4,238
Accounts Receivable$2,132$2,496▲ $364
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$253,296$325,310▲ $72,014
Other Assets Total$3,445$3,971▲ $526
Liabilities
Other Liabilities$45,900$56,290▲ $10,390
Accounts Payable and Accrued Expenses$4,258$7,616▲ $3,358
Total Liabilities$50,158$63,906▲ $13,748
Net Assets / Fund Balance
Total Net Assets Fund Balance$203,138$261,404▲ $58,266
Total Liabilities and Net Assets / Fund Balance$253,296$325,310▲ $72,014

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,229$76,961$90,190
Leasehold Improvements$68,818$12,379$81,197
Other Land Buildings$1,248$5,845$7,093
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert W ColieBoard Chairman
David A ZimmerBoard Member
Grover AllenBoard Member
Jere MillsBoard Member
Joel DuncanBoard Member
Linda WebbEst Leading Kgt
Elizabeth ColieEst Lect ngtht
Norman Stanley KnoxEst Loyal Knght
Steve PetrieExalted Ruler
Bill LewisSecretary
Nate RedellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$233,051
Program Service Revenue
$0
Investment Income
$443
Other Revenue
$166,636
All Other Contributions
$102,469
Change in Net Assets
$58,266
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$247,324
Salaries, Compensation, and Employee Benefits$94,540
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$86,553-$86,553
Occupancy-$72,993-$72,993
All Other Expenses-$8,171-$8,171
Depreciation Depletion-$8,097-$8,097
Payroll Taxes-$7,987-$7,987
Travel-$4,753-$4,753
Insurance-$4,297-$4,297
Fees for Services Accounting-$4,125-$4,125
Other Expenses-$3,749-$3,749
Office Expenses-$2,666-$2,666
Fees for Services Other-$55-$55
Total Functional Expenses$0$341,864$0$341,864
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$54,626
Fundraising Direct Expenses$28,159
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament 2017$28,600$28,600$21,563$7,037
Veterans Fund$12,560$12,560-$12,560
Total Events$51,819$51,819$26,917$24,902
Political and Lobbying Activity
Political campaign 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
Prepaid Dues$56,290
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
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

Organization has members.

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

Must operate by Grand Lodge statutes. Local matters are subject to approval by members.

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

Accounting and Auditing Committee reviews Form 990.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Directors and Officers complete and sign 'Conflict of Interest' policy statement annually.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Lake Oconee Elks Lodge 2849
EIN
20-5597991
Phone
7064730521
Address
1116 Lake Oconee Pkwy, Eatonton, GA 31024

Signing Officer

Name
Steve Petrie
Title
Exalted Ruler
Signed
2018-07-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Petrie
Formed
2006
Legal Domicile
Ga
Voting Board Members
11
Independent Board Members
11
Employees
17
Volunteers
12,293

Preparer

Firm
Treadwell & Spires CPAs LLC
Address
1020 Park Drive, Greensboro, GA 30642
Preparer
Kenneth J Spires CPA
Phone
7064532341
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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/OtherAssetsTotalGrp/BOYAmt03445
IRS990/OtherAssetsTotalGrp/EOYAmt03971
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Donations
IRS990/OtherExpensesGrp/Desc1Entertainment expense
IRS990/OtherExpensesGrp/Desc2Credit card fees
IRS990/OtherExpensesGrp/Desc3Towel & Apron Service
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0125718
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16603
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt26097
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt33749
IRS990/OtherExpensesGrp/TotalAmt0125718
IRS990/OtherExpensesGrp/TotalAmt16603
IRS990/OtherExpensesGrp/TotalAmt26097
IRS990/OtherExpensesGrp/TotalAmt33749
IRS990/OtherLiabilitiesGrp/BOYAmt045900
IRS990/OtherLiabilitiesGrp/EOYAmt056290
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt086553
IRS990/OtherSalariesAndWagesGrp/TotalAmt086553
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07987
IRS990/PayrollTaxesGrp/TotalAmt07987
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Steve Petrie
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt087695
IRS990/PYInvestmentIncomeAmt0134
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0149864
IRS990/PYOtherRevenueAmt0183125
IRS990/PYRevenuesLessExpensesAmt021450
IRS990/PYSalariesCompEmpBnftPaidAmt099640
IRS990/PYTotalExpensesAmt0249504
IRS990/PYTotalRevenueAmt0270954
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt058266
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0203138
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0261404
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0110875
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0111507
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt013229
IRS990ScheduleD/EquipmentGrp/DepreciationAmt076961
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt090190
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt068818
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt012379
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt081197
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01248
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05845
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07093
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt056290
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Prepaid Dues
IRS990ScheduleD/TotalBookValueLandBuildingsAmt083295
IRS990ScheduleD/TotalLiabilityAmt056290
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt026917
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Golf Tournament 2017
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Veterans Fund
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt028600
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt012560
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt010659
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt051819
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt028600
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt012560
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt010659
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt051819
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt024902
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt05354
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt026917
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt021563
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization has members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Must operate by Grand Lodge statutes. Local matters are subject to approval by members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Accounting and Auditing Committee reviews Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Directors and Officers complete and sign 'Conflict of Interest' policy statement annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0253296
IRS990/TotalAssetsEOYAmt0325310
IRS990/TotalAssetsGrp/BOYAmt0253296
IRS990/TotalAssetsGrp/EOYAmt0325310
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0233051
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0341864
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0341864
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt050158
IRS990/TotalLiabilitiesEOYAmt063906
IRS990/TotalLiabilitiesGrp/BOYAmt050158
IRS990/TotalLiabilitiesGrp/EOYAmt063906
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0203138
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0261404
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0443
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0140169
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0400130
IRS990/TotalVolunteersCnt012293
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0253296
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0325310
IRS990/TravelGrp/ManagementAndGeneralAmt04753

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.59$0.90$0.59$0.38$0.20
2024Summary only. Only limited summary data is available for this year.$1.29$0.59$0.70$0.55$0.35$0.20
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.13$0.49$0.39$0.30$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.09$0.42$0.42$0.26$0.17
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.06$0.34$0.29$0.28$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.05$0.32$0.36$0.32$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.33$0.06$0.26$0.40$0.34$0.06
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.05$0.20$0.27$0.25$0.02
2016Summary only. Only limited summary data is available for this year.$0.24$0.04$0.20$0.25$0.21$0.04
2015Summary only. Only limited summary data is available for this year.$0.17$0.00$0.16$0.25$0.18$0.06
2014Summary only. Only limited summary data is available for this year.$0.10$0.00$0.10$0.07$0.06$0.01
2013Summary only. Only limited summary data is available for this year.$0.10$0.02$0.08$0.12$0.06$0.06
2012Summary only. Only limited summary data is available for this year.$0.04$0.03$0.01$0.09$0.05$0.04
2011Summary only. Only limited summary data is available for this year.$0.03$0.06$0.02$0.09$0.06$0.03