Civic Intelligence

Benevolent & Protective Order of Elks Columbia Lodge 1074

990 • Fiscal year 2022 • EIN 23-0400810

Apr 01, 2021 to Mar 31, 2022 • Filed on Aug 24, 2022

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

66th percentile

0.06x

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

2022 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

58th percentile

0.12x

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

2022 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2022

Net Margin

79th percentile

25%

Higher net margin than 79% of similar nonprofits.

2022 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

71st percentile

$9,784

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2022 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2022

Asset Growth

84th percentile

12%

Faster asset growth than 84% of similar nonprofits.

2022 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

80th percentile

77%

Faster revenue growth than 80% of similar nonprofits.

2022 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$723,710

Up $76,415 (+12%) from 2021

Net Assets

Up

$682,012

Up $73,872 (+12%) from 2021

Liabilities

Up

$41,698

Up $2,543 (+6.5%) from 2021

Revenue

Up

$337,612

Up $146,599 (+77%) from 2021

Expenses

Up

$253,535

Up $50,713 (+25%) from 2021

Net Income

Up

$84,077

Up $95,886 (+812%) from 2021

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

2022

Assets$723,710
Liabilities$41,698
Net Assets$682,012

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

2022

Revenue$337,612
Expenses$253,535
Net Income$84,077
Jump To
Filing Snapshot
Filing Period
Apr 1, 2021 to Mar 31, 2022
Signed
Aug 24, 2022
Return Version
2021v4.0
Gross Receipts
$1,565,935
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$374,845$381,670▲ $6,825
Cash and Non-Interest-Bearing Accounts$135,030$189,138▲ $54,108
Land, Buildings, and Equipment, Net$128,470$142,102▲ $13,632
Inventories for Sale or Use$8,950$10,800▲ $1,850
Total Assets$647,295$723,710▲ $76,415
Liabilities
Deferred Revenue$31,450$37,499▲ $6,049
Other Liabilities$7,705$4,199▼ $3,506
Total Liabilities$39,155$41,698▲ $2,543
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$598,509$673,247▲ $74,738
Net Assets With Donor Restrictions$9,631$8,765▼ $866
Total Net Assets Fund Balance$608,140$682,012▲ $73,872
Total Liabilities and Net Assets / Fund Balance$647,295$723,710▲ $76,415

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$81,049$306,299$387,348
Equipment$46,053$164,523$210,576
Land$15,000-$15,000
Compensation and Service Providers

Employees

NameTitleBaseTotal
Tammy MatternLeading Knig$9,784$9,784
Susan LuttmanSecretary$6,847$6,847
Michael NikolausTrustee$3,053$3,053

Board Members and Trustees

NameTitle
Bernard WeisserTrustee
Steven KaylorTrustee
Sharon GreenyaChaplain
Michael D GipperichEsquire
Robert NikolausExalted Rule
Cyril GreenyaInner Guard
Pamela LaukhuffLecturing Kn
Tracy DonnellyLoyal Knight
Deborah RittenhouseTiler
Ed BroomeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$47,886
Investment Income
$16,214
Other Revenue
$273,512
Change in Net Assets
$84,077
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$134,278
Salaries, Compensation, and Employee Benefits$119,257
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$107,547--$107,547
Occupancy$42,153--$42,153
Depreciation Depletion$13,962--$13,962
Payroll Taxes$9,732--$9,732
All Other Expenses$8,089--$8,089
Insurance$6,800--$6,800
Office Expenses$5,110--$5,110
Other Expenses$4,935--$4,935
Fees for Services Accounting-$3,873-$3,873
Pension Plan Contributions$1,978--$1,978
Conferences and Meetings$1,787--$1,787
Total Functional Expenses$249,662$3,873$0$253,535
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,277,010
Gaming Direct Expenses$1,101,942
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$3,411
Sales Tax Payable$788
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
Susan Luttman
Title
Secretary
Phone
7176846851
Signed
2022-08-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Luttman
Formed
1905
Legal Domicile
Pa
Voting Board Members
13
Independent Board Members
13
Employees
10

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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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/OtherRevenueMiscGrp/Desc2FEES
IRS990/OtherRevenueMiscGrp/ExclusionAmt07729
IRS990/OtherRevenueMiscGrp/ExclusionAmt13488
IRS990/OtherRevenueMiscGrp/ExclusionAmt22140
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07729
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13488
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt22140
IRS990/OtherRevenueTotalAmt013985
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0107547
IRS990/OtherSalariesAndWagesGrp/TotalAmt0107547
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt09732
IRS990/PayrollTaxesGrp/TotalAmt09732
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01978
IRS990/PensionPlanContributionsGrp/TotalAmt01978
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0SUSAN LUTTMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt047886
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt047886
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt012500
IRS990/PYInvestmentIncomeAmt013148
IRS990/PYOtherExpensesAmt0114483
IRS990/PYOtherRevenueAmt0115356
IRS990/PYProgramServiceRevenueAmt050009
IRS990/PYRevenuesLessExpensesAmt0-11809
IRS990/PYSalariesCompEmpBnftPaidAmt088339
IRS990/PYTotalExpensesAmt0202822
IRS990/PYTotalRevenueAmt0191013
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt084077
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt047886
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0374845
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0381670
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt081049
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0306299
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0387348
IRS990ScheduleD/EquipmentGrp/BookValueAmt046053
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0164523
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0210576
IRS990ScheduleD/LandGrp/BookValueAmt015000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03411
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1788
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0142102
IRS990ScheduleD/TotalLiabilityAmt04199
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt01011208
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01011208
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01101942
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt01277010
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01277010
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0175068
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt090734
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt090734
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
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
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/TotalAssetsBOYAmt0647295
IRS990/TotalAssetsEOYAmt0723710
IRS990/TotalAssetsGrp/BOYAmt0647295
IRS990/TotalAssetsGrp/EOYAmt0723710
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03873
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0249662
IRS990/TotalFunctionalExpensesGrp/TotalAmt0253535
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt039155
IRS990/TotalLiabilitiesEOYAmt041698
IRS990/TotalLiabilitiesGrp/BOYAmt039155
IRS990/TotalLiabilitiesGrp/EOYAmt041698
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0608140
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0682012
IRS990/TotalProgramServiceExpensesAmt0249662
IRS990/TotalProgramServiceRevenueAmt047886
IRS990/TotalReportableCompFromOrgAmt019684
IRS990/TotalRevenueGrp/ExclusionAmt030199
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0307413
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0337612
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0647295
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0723710
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0445 CHESTNUT STREET
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd017512
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSAN LUTTMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum07176846851
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS COLUMBIA LODGE 1074
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0230400810
ReturnHeader/Filer/PhoneNum07176846851
ReturnHeader/Filer/USAddress/AddressLine1Txt0445 CHESTNUT STREET PO BOX 549

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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