Civic Intelligence

Benevolent & Protective Order of Elks Columbia Lodge 1074

EIN 23-0400810 • 501(c)8 • Columbia, PA

Profile

To promote columbia and surrounding areas by performing community services and providing a variety of social activities for the members.

445 Chestnut Street PO Box 549Columbia, PA 17512

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

68th percentile

0.07x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

66th percentile

0.13x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2025

Net Margin

4th percentile

-69%

Higher net margin than 4% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

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

501(c)8 • $500k-$1M nonprofits • Source year 2025

Asset Growth

2nd percentile

-27%

Faster asset growth than 2% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

15th percentile

-19%

Faster revenue growth than 15% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets68th percentile

Assets

Down

$519,661

Down $187,781 (-27%) from 2024

Liabilities

Down

$36,691

Down $342 (-0.9%) from 2024

Net Assets

Down

$482,970

Down $187,439 (-28%) from 2024

Operations
Liabilities / Revenue66th percentileNet Margin4th percentile

Revenue

Down

$271,934

Down $62,500 (-19%) from 2024

Expenses

Up

$459,373

Up $113,141 (+33%) from 2024

Net Income

Down

-$187,439

Down $175,641 (-1489%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2010: $426,960Liabilities 2010: $38,178Net Assets 2010: $388,7822010Assets 2011: $551,561Liabilities 2011: $38,467Net Assets 2011: $513,0942011Assets 2012: $588,025Liabilities 2012: $20,901Net Assets 2012: $567,1242012Assets 2013: $617,543Liabilities 2013: $21,040Net Assets 2013: $596,5032013Assets 2014: $605,422Liabilities 2014: $24,726Net Assets 2014: $580,6962014Assets 2015: $572,302Liabilities 2015: $29,402Net Assets 2015: $542,9002015Assets 2016: $528,745Liabilities 2016: $38,809Net Assets 2016: $489,9362016Assets 2017: $550,065Liabilities 2017: $34,259Net Assets 2017: $515,8062017Assets 2018: $563,120Liabilities 2018: $29,425Net Assets 2018: $533,6952018Assets 2019: $595,903Liabilities 2019: $36,106Net Assets 2019: $559,7972019Assets 2020: $580,039Liabilities 2020: $37,764Net Assets 2020: $542,2752020Assets 2021: $647,295Liabilities 2021: $39,155Net Assets 2021: $608,1402021Assets 2022: $723,710Liabilities 2022: $41,698Net Assets 2022: $682,0122022Assets 2023: $712,938Liabilities 2023: $30,731Net Assets 2023: $682,2072023Assets 2024: $707,442Liabilities 2024: $37,033Net Assets 2024: $670,4092024Assets 2025: $519,661Liabilities 2025: $36,691Net Assets 2025: $482,9702025

Highlighted filing

2025

Assets$519,661
Liabilities$36,691
Net Assets$482,970
Open 2025 Filing

Operations Trend

Revenue Growth15th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $224,622Expenses 2010: $205,143Net Income 2010: $19,4792010Expenses 2011: $242,0412011Expenses 2012: $317,3862012Expenses 2013: $271,5442013Revenue 2014: $237,687Expenses 2014: $254,407Net Income 2014: -$16,7202014Revenue 2015: $247,311Expenses 2015: $262,718Net Income 2015: -$15,4072015Revenue 2016: $239,323Expenses 2016: $261,321Net Income 2016: -$21,9982016Revenue 2017: $247,226Expenses 2017: $242,052Net Income 2017: $5,1742017Revenue 2018: $273,722Expenses 2018: $255,533Net Income 2018: $18,1892018Revenue 2019: $277,704Expenses 2019: $251,216Net Income 2019: $26,4882019Revenue 2020: $274,864Expenses 2020: $256,290Net Income 2020: $18,5742020Revenue 2021: $191,013Expenses 2021: $202,822Net Income 2021: -$11,8092021Revenue 2022: $337,612Expenses 2022: $253,535Net Income 2022: $84,0772022Revenue 2023: $306,740Expenses 2023: $283,216Net Income 2023: $23,5242023Revenue 2024: $334,434Expenses 2024: $346,232Net Income 2024: -$11,7982024Revenue 2025: $271,934Expenses 2025: $459,373Net Income 2025: -$187,4392025

Highlighted filing

2025

Revenue$271,934
Expenses$459,373
Net Income-$187,439
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$519,661
Liabilities
$36,691
Net assets
$482,970
Revenue
$271,934
Expenses
$459,373
Net income
-$187,439
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.20$0.37$4.83$2.72$4.59$1.87
2024Detailed filing. Detailed filing data is available for this year.$7.07$0.37$6.70$3.34$3.46$0.12
2023Detailed filing. Detailed filing data is available for this year.$7.13$0.31$6.82$3.07$2.83$0.24
2022Detailed filing. Detailed filing data is available for this year.$7.24$0.42$6.82$3.38$2.54$0.84
2021Detailed filing. Detailed filing data is available for this year.$6.47$0.39$6.08$1.91$2.03$0.12
2020Detailed filing. Detailed filing data is available for this year.$5.80$0.38$5.42$2.75$2.56$0.19
2019Detailed filing. Detailed filing data is available for this year.$5.96$0.36$5.60$2.78$2.51$0.26
2018Detailed filing. Detailed filing data is available for this year.$5.63$0.29$5.34$2.74$2.56$0.18
2017Detailed filing. Detailed filing data is available for this year.$5.50$0.34$5.16$2.47$2.42$0.05
2016Detailed filing. Detailed filing data is available for this year.$5.29$0.39$4.90$2.39$2.61$0.22
2015Detailed filing. Detailed filing data is available for this year.$5.72$0.29$5.43$2.47$2.63$0.15
2014Detailed filing. Detailed filing data is available for this year.$6.05$0.25$5.81$2.38$2.54$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.18$0.21$5.97$2.72
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.88$0.21$5.67$3.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.52$0.38$5.13$2.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.27$0.38$3.89$2.25$2.05$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
May 14, 2025
Return Version
2024v5.2
Gross Receipts
$517,610
Mission and Program Overview

Mission

To promote columbia and surrounding areas by performing community services and providing a variety of social activities for the members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$163,279$290,378▲ $127,099
Savings and Temporary Cash Investments$359,665$119,775▼ $239,890
Cash and Non-Interest-Bearing Accounts$173,448$97,439▼ $76,009
Inventories for Sale or Use$11,050$12,069▲ $1,019
Total Assets$707,442$519,661▼ $187,781
Liabilities
Deferred Revenue$26,775$26,433▼ $342
Other Liabilities$10,258$10,258→ $0
Total Liabilities$37,033$36,691▼ $342
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$663,940$482,970▼ $180,970
Net Assets With Donor Restrictions$6,469--
Total Net Assets Fund Balance$670,409$482,970▼ $187,439
Total Liabilities and Net Assets / Fund Balance$707,442$519,661▼ $187,781

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$78,269$246,997$325,266
Other Land Buildings$154,182-$154,182
Leasehold Improvements$20,223$88,997$109,220
Equipment$22,704$46,996$69,700
Land$15,000-$15,000
Compensation and Service Providers
Top Officer Pay58th percentile

Board Members and Trustees

NameTitle
Brian R WeitzelTrustee
Michael J Nikolaus JrTrustee
Robert C NikolausTrustee
Sharon S GreenyaChaplain
Susan LuttmanExalted Ruler
Kelly V HouckInner Guard
Valerie Sb KissingerLeading Knight
Bernard WeisserLecturing Knight
Tracy DonnellyLoyal Knight
Michele ReschSecretary
Mitchell B HeimTiler
Ryan DraperTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$72,109
Investment Income
$0
Other Revenue
$199,825
Change in Net Assets
$-187,439
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$292,882
Salaries, Compensation, and Employee Benefits$166,491
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$148,902--$148,902
Occupancy$60,537--$60,537
Other Expenses$24,797--$24,797
Insurance$20,959--$20,959
Depreciation Depletion$19,871--$19,871
Payroll Taxes$17,589--$17,589
Office Expenses$14,935--$14,935
Fees for Services Accounting-$6,088-$6,088
Total Functional Expenses$453,285$6,088$0$459,373
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$176,947
Gaming Direct Expenses$97,475
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$8,113
Sales Tax Payable$2,145
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“The board of directors designates an individual to review the 990 on behalf of the entire board. This person reports back to the board that the 990 was approved by him and submitted on behalf of the entity after his careful review.”

Conflict of interest policy compliance Part VI line 12C

“Conflict of interest policy established by the elks. The trustees monitor the conflict of interest policy and any conflicts of interest are reviewed when discovered.”

Governing documents etc available to public Part VI line 19

“Governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks Columbia
EIN
23-0400810
In Care Of
% SUSAN LUTTMAN
Phone
7176846851
Address
445 CHESTNUT STREET PO BOX 549, COLUMBIA, PA 17512

Signing Officer

Name
Susan Luttman
Title
Secretary
Phone
7172864696
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
1905
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
10
Employees
15

Preparer

Firm
Ledger Right
Address
15 N 3RD STREET, COLUMBIA, PA 17512
Preparer
Damien Scott
Phone
8007178309
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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/Desc1CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc2PER CAPITA-GRAND LODGE
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IRS990/OtherExpensesGrp/ProgramServicesAmt324797
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleD/EquipmentGrp/BookValueAmt022704
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt069700
IRS990ScheduleD/LandGrp/BookValueAmt015000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt020223
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IRS990ScheduleD/TotalLiabilityAmt010258
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IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
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IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0176947
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IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0ED BROOME
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0445 CHESTNUT STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0COLUMBIA
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0PA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd017512
IRS990ScheduleG/StatesWhereGamingConductedCd0PA
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS DESIGNATES AN INDIVIDUAL TO REVIEW THE 990 ON BEHALF OF THE ENTIRE BOARD. THIS PERSON REPORTS BACK TO THE BOARD THAT THE 990 WAS APPROVED BY HIM AND SUBMITTED ON BEHALF OF THE ENTITY AFTER HIS CAREFUL REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST POLICY ESTABLISHED BY THE ELKS. THE TRUSTEES MONITOR THE CONFLICT OF INTEREST POLICY AND ANY CONFLICTS OF INTEREST ARE REVIEWED WHEN DISCOVERED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalRevenueGrp/ExclusionAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0271934
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0707442
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSAN LUTTMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum07172864696
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF ELKS COLUMBIA
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0230400810
ReturnHeader/Filer/InCareOfNm0% SUSAN LUTTMAN
ReturnHeader/Filer/PhoneNum07176846851
ReturnHeader/Filer/USAddress/AddressLine1Txt0445 CHESTNUT STREET PO BOX 549
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0931359635
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEDGER RIGHT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt015 N 3RD STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd017512
ReturnHeader/PreparerPersonGrp/PhoneNum08007178309
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAMIEN SCOTT
ReturnHeader/ReturnTs02025-09-15T12:59:04-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31

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