Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
990 • Fiscal year 2025 • EIN 23-0400810
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
Liabilities / Revenue
60th percentile
Higher debt load relative to revenue than 60% of similar nonprofits.
Net Margin
2nd percentile
Higher net margin than 2% of similar nonprofits.
Top Officer Pay
53rd percentile
Higher top officer pay than 53% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
14th percentile
Faster revenue growth than 14% of similar nonprofits.
Assets
Down$519,661
Down $187,781 (-27%) from 2024
Net Assets
Down$482,970
Down $187,439 (-28%) from 2024
Liabilities
Down$36,691
Down $342 (-0.9%) from 2024
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
To promote columbia and surrounding areas by performing community services and providing a variety of social activities for the members.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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 |
| Name | Title |
|---|---|
| Brian R Weitzel | Trustee |
| Michael J Nikolaus Jr | Trustee |
| Robert C Nikolaus | Trustee |
| Sharon S Greenya | Chaplain |
| Susan Luttman | Exalted Ruler |
| Kelly V Houck | Inner Guard |
| Valerie Sb Kissinger | Leading Knight |
| Bernard Weisser | Lecturing Knight |
| Tracy Donnelly | Loyal Knight |
| Michele Resch | Secretary |
| Mitchell B Heim | Tiler |
| Ryan Draper | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Gaming Gross Income | $176,947 |
| Gaming Direct Expenses | $97,475 |
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Payroll Taxes Payable | $8,113 |
| Sales Tax Payable | $2,145 |
“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 established by the elks. The trustees monitor the conflict of interest policy and any conflicts of interest are reviewed when discovered.”
“Governing documents are made available to the public upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROMOTE COLUMBIA AND SURROUNDING AREAS BY PERFORMING COMMUNITY SERVICES AND PROVIDING A VARIETY OF SOCIAL ACTIVITIES FOR THE MEMBERS. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | SUSAN LUTTMAN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7176846851 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 445 CHESTNUT STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | COLUMBIA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 17512 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 173448 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 97439 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 148201 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 292882 |
| IRS990/CYOtherRevenueAmt | 0 | 199825 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 72109 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -187439 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 166491 |
| IRS990/CYTotalExpensesAmt | 0 | 459373 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 271934 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 26775 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 26433 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 19871 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 19871 |
| IRS990/Desc | 0 | SUPPORT OF YOUTH SERVICES, VARIOUS CHARITIES, CIVIC AND PATRIOTIC PROGRAMS. OPERATION OF THE LODGE AND VARIOUS ENTERTAINMENT AND RECREATIONAL PROGRAMS. CURRENTLY BPO LODGE 1074 HAS APPROXIMATELY 650 ACTIVE MEMBERS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 6469 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 15 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 453285 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 6088 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6088 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 11 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SUSAN LUTTMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | VALERIE SB KISSINGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TRACY DONNELLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BERNARD WEISSER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MICHELE RESCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | RYAN DRAPER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MICHAEL J NIKOLAUS JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | BRIAN R WEITZEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ROBERT C NIKOLAUS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | MITCHELL B HEIM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | SHARON S GREENYA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | KELLY V HOUCK |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXALTED RULER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | LEADING KNIGHT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | LOYAL KNIGHT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | LECTURING KNIGHT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TILER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | CHAPLAIN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | INNER GUARD |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1905 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | true |
| IRS990/GamingDirectExpensesAmt | 0 | 97475 |
| IRS990/GamingGrossIncomeAmt | 0 | 176947 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 517610 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 268554 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 20959 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 20959 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 11050 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 12069 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 382990 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 163279 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 290378 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 673368 |
| IRS990/LegalDomicileStateCd | 0 | PA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROMOTE COLUMBIA AND SURROUNDING AREAS BY PERFORMING COMMUNITY SERVICES AND PROVIDING A VARIETY OF SOCIAL ACTIVITIES FOR THE MEMBERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 670409 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 482970 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt | 0 | 79472 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 79472 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 120353 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 120353 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 663940 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 482970 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | true |
| IRS990/NondeductibleContriDisclInd | 0 | true |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 60537 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 60537 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 14935 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 14935 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | CREDIT CARD FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | PER CAPITA-GRAND LODGE |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 35986 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 84823 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 24886 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 24797 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 35986 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 84823 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 24886 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 24797 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 10258 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 10258 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 148902 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 148902 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 17589 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 17589 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | DUES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 72109 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 72109 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 174559 |
| IRS990/PYOtherRevenueAmt | 0 | 282035 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 52399 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -11798 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 171673 |
| IRS990/PYTotalExpensesAmt | 0 | 346232 |
| IRS990/PYTotalRevenueAmt | 0 | 334434 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -187439 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 72109 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 359665 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 119775 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 78269 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 246997 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 325266 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 22704 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 46996 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 69700 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 15000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 15000 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 20223 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 88997 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 109220 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 154182 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 154182 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 2145 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 8113 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SALES TAX PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | PAYROLL TAXES PAYABLE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 290378 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 10258 |
| IRS990ScheduleG/CharitableDistributionRqrInd | 0 | true |
| IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt | 0 | 97475 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt | 0 | 176947 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt | 0 | 176947 |
| IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt | 0 | 79472 |
| IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt | 0 | 97475 |
| IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt | 0 | 97475 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd | 0 | false |
| IRS990ScheduleG/GamingOwnFacilityPct | 0 | 1.000 |
| IRS990ScheduleG/GamingWithNonmembersInd | 0 | false |
| IRS990ScheduleG/IndividualWithBooksNm | 0 | ED BROOME |
| IRS990ScheduleG/LicensedInd | 0 | true |
| IRS990ScheduleG/LicenseSuspendedEtcInd | 0 | false |
| IRS990ScheduleG/MemberOfOtherEntityInd | 0 | false |
| IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt | 0 | 445 CHESTNUT STREET |
| IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm | 0 | COLUMBIA |
| IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd | 0 | PA |
| IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd | 0 | 17512 |
| IRS990ScheduleG/StatesWhereGamingConductedCd | 0 | PA |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Governing documents etc available to public Part VI line 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 707442 |
| IRS990/TotalAssetsEOYAmt | 0 | 519661 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 707442 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 519661 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 15 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 6088 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 453285 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 459373 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 37033 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 36691 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 37033 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 36691 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 670409 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 482970 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 453285 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 72109 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 271934 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 271934 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 707442 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 519661 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 10 |
| IRS990/VotingMembersIndependentCnt | 0 | 10 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SUSAN LUTTMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7172864696 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BENEVOLENT & PROTECTIVE ORDER OF ELKS COLUMBIA |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BENE |
| ReturnHeader/Filer/EIN | 0 | 230400810 |
| ReturnHeader/Filer/InCareOfNm | 0 | % SUSAN LUTTMAN |
| ReturnHeader/Filer/PhoneNum | 0 | 7176846851 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 445 CHESTNUT STREET PO BOX 549 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | COLUMBIA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 17512 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 931359635 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | LEDGER RIGHT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 15 N 3RD STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | COLUMBIA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 17512 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8007178309 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DAMIEN SCOTT |
| ReturnHeader/ReturnTs | 0 | 2025-09-15T12:59:04-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-04-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-03-31 |
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Displayed year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.