Civic Intelligence

Benevolent & Protective Order of Elks Columbia Lodge 1074

990 • Fiscal year 2020 • EIN 23-0400810

Apr 01, 2019 to Mar 31, 2020 • Filed on Jul 08, 2020

445 Chestnut Street PO Box 549Columbia, PA 17512

(717) 684-6851

Siviq Scores

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

Liabilities / Assets

67th percentile

0.07x

Higher debt load relative to assets than 67% of similar nonprofits.

2020 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

58th percentile

0.14x

Higher debt load relative to revenue than 58% of similar nonprofits.

2020 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2020

Net Margin

62nd percentile

6.8%

Higher net margin than 62% of similar nonprofits.

2020 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

56th percentile

$3,600

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2020 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2020

Asset Growth

32nd percentile

-2.7%

Faster asset growth than 32% of similar nonprofits.

2020 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

62nd percentile

-1.0%

Faster revenue growth than 62% of similar nonprofits.

2020 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$580,039

Down $15,864 (-2.7%) from 2019

Net Assets

Down

$542,275

Down $17,522 (-3.1%) from 2019

Liabilities

Up

$37,764

Up $1,658 (+4.6%) from 2019

Revenue

Down

$274,864

Down $2,840 (-1.0%) from 2019

Expenses

Up

$256,290

Up $5,074 (+2.0%) from 2019

Net Income

Down

$18,574

Down $7,914 (-30%) from 2019

Historical Trend

Balance Sheet Trend

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

$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

2020

Assets$580,039
Liabilities$37,764
Net Assets$542,275

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$274,864
Expenses$256,290
Net Income$18,574
Jump To
Filing Snapshot
Filing Period
Apr 1, 2019 to Mar 31, 2020
Signed
Jul 8, 2020
Return Version
2019v5.0
Gross Receipts
$1,127,959
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
Savings and Temporary Cash Investments$306,552$284,071▼ $22,481
Cash and Non-Interest-Bearing Accounts$160,999$142,902▼ $18,097
Land, Buildings, and Equipment, Net$117,952$142,766▲ $24,814
Inventories for Sale or Use$10,400$10,300▼ $100
Total Assets$595,903$580,039▼ $15,864
Liabilities
Deferred Revenue$31,945$34,185▲ $2,240
Other Liabilities$4,161$3,579▼ $582
Total Liabilities$36,106$37,764▲ $1,658
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$555,557$532,859▼ $22,698
Net Assets With Donor Restrictions$4,240$9,416▲ $5,176
Total Net Assets Fund Balance$559,797$542,275▼ $17,522
Total Liabilities and Net Assets / Fund Balance$595,903$580,039▼ $15,864

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$86,241$287,872$374,113
Equipment$41,525$157,504$199,029
Land$15,000-$15,000
Compensation and Service Providers

Employees

NameTitleBaseTotal
Joseph GreenyaTreasurer$3,600$3,600
Susan LuttmanSecretary$3,600$3,600

Board Members and Trustees

NameTitle
Daphne GrimTrustee
Michael NikolausTrustee
Robert NikolausTrustee
Sharon GreenyaChaplain
Michael D GipperichEsquire
Steven KaylorExalted Rule
Tom SteinerForum Mediat
Charles LehmanInner Guard
Bernard WeisserLeading Knig
Christopher D KeimLecturing Kn
Tammy MatternLoyal Knight
David MountzPresiding Ju
Michele E BashamTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$7,136
Program Service Revenue
$54,061
Investment Income
$13,841
Other Revenue
$199,826
All Other Contributions
$7,136
Change in Net Assets
$18,574
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$134,077
Salaries, Compensation, and Employee Benefits$122,213
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$103,087--$103,087
Occupancy$43,542--$43,542
Depreciation Depletion$13,778--$13,778
Payroll Taxes$11,926--$11,926
All Other Expenses$11,633--$11,633
Current Officers, Directors, Trustees, and Key Employees$7,200--$7,200
Insurance$6,954--$6,954
Fees for Services Accounting-$4,643-$4,643
Other Expenses$2,648--$2,648
Conferences and Meetings$1,634--$1,634
Office Expenses$1,221--$1,221
Total Functional Expenses$251,647$4,643$0$256,290
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$837,283
Gaming Direct Expenses$732,470
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$3,579
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 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, Page 6, Part VI, Line 11B

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.

Form 990, Page 6, 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.

Form 990, Page 6, 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
EIN
23-0400810
Phone
7176846851
Address
445 CHESTNUT STREET PO BOX 549, COLUMBIA, PA 17512

Signing Officer

Name
Joseph Greenya
Title
Treasurer
Phone
7176846851
Signed
2020-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Greenya
Formed
1905
Legal Domicile
Pa
Voting Board Members
15
Independent Board Members
15
Employees
12

Preparer

Firm
Sager Swisher & Company Llp
Address
15 NORTH THIRD STREET, COLUMBIA, PA 17512
Preparer
Michael L Reiner CPA
Phone
7176842077
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IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1PER CAPITA - GRAND LODGE
IRS990/OtherExpensesGrp/Desc2RENTALS
IRS990/OtherExpensesGrp/Desc3MISC EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt029225
IRS990/OtherExpensesGrp/ProgramServicesAmt115896
IRS990/OtherExpensesGrp/ProgramServicesAmt22903
IRS990/OtherExpensesGrp/ProgramServicesAmt32648
IRS990/OtherExpensesGrp/TotalAmt029225
IRS990/OtherExpensesGrp/TotalAmt115896
IRS990/OtherExpensesGrp/TotalAmt22903
IRS990/OtherExpensesGrp/TotalAmt32648
IRS990/OtherLiabilitiesGrp/BOYAmt04161
IRS990/OtherLiabilitiesGrp/EOYAmt03579
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0ATM FEES
IRS990/OtherRevenueMiscGrp/Desc1MISC
IRS990/OtherRevenueMiscGrp/Desc2FEES
IRS990/OtherRevenueMiscGrp/ExclusionAmt08450
IRS990/OtherRevenueMiscGrp/ExclusionAmt15024
IRS990/OtherRevenueMiscGrp/ExclusionAmt21515
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08450
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt15024
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt21515
IRS990/OtherRevenueTotalAmt015835
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0103087
IRS990/OtherSalariesAndWagesGrp/TotalAmt0103087
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt011926
IRS990/PayrollTaxesGrp/TotalAmt011926
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOSEPH GREENYA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DUES
IRS990/ProgramServiceRevenueGrp/Desc1COMMITTEES INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt043531
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110530
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt043531
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110530
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt06421
IRS990/PYInvestmentIncomeAmt013557
IRS990/PYOtherExpensesAmt0127858
IRS990/PYOtherRevenueAmt0201276
IRS990/PYProgramServiceRevenueAmt056450
IRS990/PYRevenuesLessExpensesAmt026488
IRS990/PYSalariesCompEmpBnftPaidAmt0123358
IRS990/PYTotalExpensesAmt0251216
IRS990/PYTotalRevenueAmt0277704
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt018574
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt054061
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0306552
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0284071
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt086241
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0287872
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0374113
IRS990ScheduleD/EquipmentGrp/BookValueAmt041525
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0157504
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0199029
IRS990ScheduleD/LandGrp/BookValueAmt015000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03579
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0142766
IRS990ScheduleD/TotalLiabilityAmt03579
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0644708
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0644708
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0732470
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0837283
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0837283
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0104813
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt087762
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt087762
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0JOSEPH GREENYA
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0445 CHESTNUT STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0COLUMBIA
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0PA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd017512
IRS990ScheduleG/StatesWhereGamingConductedCd0PA
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0595903
IRS990/TotalAssetsEOYAmt0580039
IRS990/TotalAssetsGrp/BOYAmt0595903
IRS990/TotalAssetsGrp/EOYAmt0580039
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt07136
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04643
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0251647
IRS990/TotalFunctionalExpensesGrp/TotalAmt0256290
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt036106
IRS990/TotalLiabilitiesEOYAmt037764
IRS990/TotalLiabilitiesGrp/BOYAmt036106
IRS990/TotalLiabilitiesGrp/EOYAmt037764
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0559797
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0542275
IRS990/TotalProgramServiceExpensesAmt0251647
IRS990/TotalProgramServiceRevenueAmt054061
IRS990/TotalReportableCompFromOrgAmt07200
IRS990/TotalRevenueGrp/ExclusionAmt029676
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0238052
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0274864
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0595903
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0580039
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0445 CHESTNUT STREET
IRS990/USAddress/CityNm0COLUMBIA

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Filings

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