Civic Intelligence

Benevolent & Protective Order of Elks Columbia Lodge 1074

990 • Fiscal year 2024 • EIN 23-0400810

Apr 01, 2023 to Mar 31, 2024 • Filed on Sep 11, 2024

Organization ProfileN/A
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

60th percentile

0.05x

Higher debt load relative to assets than 60% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.11x

Higher debt load relative to revenue than 60% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Net Margin

28th percentile

-3.5%

Higher net margin than 28% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

57th percentile

$0

Higher top officer pay than 57% of similar nonprofits.

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

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Asset Growth

31st percentile

-0.8%

Faster asset growth than 31% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

9.0%

Faster revenue growth than 52% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$707,442

Down $5,496 (-0.8%) from 2023

Net Assets

Down

$670,409

Down $11,798 (-1.7%) from 2023

Liabilities

Up

$37,033

Up $6,302 (+21%) from 2023

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin28th percentile

Revenue

Up

$334,434

Up $27,694 (+9.0%) from 2023

Expenses

Up

$346,232

Up $63,016 (+22%) from 2023

Net Income

Down

-$11,798

Down $35,322 (-150%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth31st percentile

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

2024

Assets$707,442
Liabilities$37,033
Net Assets$670,409
Open 2024 Filing

Operations Trend

Revenue Growth52nd percentile

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

2024

Revenue$334,434
Expenses$346,232
Net Income-$11,798
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Sep 11, 2024
Return Version
2023v5.1
Gross Receipts
$553,522
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$359,665$359,665→ $0
Cash and Non-Interest-Bearing Accounts$159,073$173,448▲ $14,375
Land, Buildings, and Equipment, Net$183,150$163,279▼ $19,871
Inventories for Sale or Use$11,050$11,050→ $0
Total Assets$712,938$707,442▼ $5,496
Liabilities
Deferred Revenue$26,775$26,775→ $0
Other Liabilities$3,956$10,258▲ $6,302
Total Liabilities$30,731$37,033▲ $6,302
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$675,437$663,940▼ $11,497
Net Assets With Donor Restrictions$6,770$6,469▼ $301
Total Net Assets Fund Balance$682,207$670,409▼ $11,798
Total Liabilities and Net Assets / Fund Balance$712,938$707,442▼ $5,496

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$82,693$242,573$325,266
Other Land Buildings$7,212$146,970$154,182
Leasehold Improvements$24,588$84,632$109,220
Equipment$33,786$35,914$69,700
Land$15,000-$15,000
Compensation and Service Providers
Top Officer Pay57th percentile

Board Members and Trustees

NameTitle
Bernard WeisserTrustee
Michael NikolausTrustee
Steven KaylorChaplain
Michael GipperichEsquire
Robert NikolausExalted Ruler
Cyril GreenyaInner Guard
Tammy MatternLeading Knight
Pamela LaukhuffLecturing Knight
Tracy DonnellyLoyal Knight
Susan LuttmanSecretary
Deborah RittenhouseTiler
Ed BroomeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$52,399
Investment Income
$0
Other Revenue
$282,035
Change in Net Assets
$-11,798
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$174,559
Salaries, Compensation, and Employee Benefits$171,673
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$157,527--$157,527
Occupancy$57,938--$57,938
Depreciation Depletion$19,871--$19,871
Insurance$18,810--$18,810
Payroll Taxes$10,377--$10,377
Fees for Services Accounting-$4,245-$4,245
Pension Plan Contributions$3,769--$3,769
Office Expenses$3,750--$3,750
Other Expenses$2,558--$2,558
Total Functional Expenses$341,987$4,245$0$346,232
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$257,073
Gaming Direct Expenses$106,973
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
Address
445 CHESTNUT STREET PO BOX 549, COLUMBIA, PA 17512

Signing Officer

Name
Susan Luttman
Title
Secretary
Phone
7176846851
Signed
2024-09-11
Discuss with paid preparer
No

Organization Details

Formed
1905
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
10
Employees
11

Preparer

Firm
Ledger Right
Address
15 N 3RD STREET, Columbia, PA 17512
Preparer
Damien Scott
Phone
8007178309
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IRS990/PYSalariesCompEmpBnftPaidAmt0120883
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IRS990/ReconcilationRevenueExpnssAmt0-11798
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt036327
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IRS990ScheduleD/BuildingsGrp/BookValueAmt082693
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0242573
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0325266
IRS990ScheduleD/EquipmentGrp/BookValueAmt033786
IRS990ScheduleD/EquipmentGrp/DepreciationAmt035914
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt069700
IRS990ScheduleD/LandGrp/BookValueAmt015000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt024588
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt084632
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0109220
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07212
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0146970
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0154182
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02145
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18113
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0163279
IRS990ScheduleD/TotalLiabilityAmt010258
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt074097
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt074097
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0106973
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0257073
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0257073
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0150100
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt032876
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt032876
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
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.
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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/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt011
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Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$707,442
Liabilities
$37,033
Net assets
$670,409
Revenue
$334,434
Expenses
$346,232
Net income
-$11,798
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