Civic Intelligence

Benevolent & Protective Order of Elks Lodge No 814

990 • Fiscal year 2016 • EIN 23-1708307

Apr 01, 2015 to Mar 31, 2016 • Filed on Jun 20, 2016

61 High StreetPottstown, PA 19464

(610) 326-0884

Siviq Scores

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

Liabilities / Assets

58th percentile

0.05x

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

2016 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

68th percentile

0.26x

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

2016 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2016

Net Margin

90th percentile

30%

Higher net margin than 90% of similar nonprofits.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

72nd percentile

$5,000

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2016

Asset Growth

30th percentile

-2.2%

Faster asset growth than 30% of similar nonprofits.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

60th percentile

5.8%

Faster revenue growth than 60% of similar nonprofits.

2016 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$525,141

Down $11,850 (-2.2%) from 2015

Net Assets

Down

$496,949

Down $7,280 (-1.4%) from 2015

Liabilities

Down

$28,192

Down $4,570 (-14%) from 2015

Revenue

Up

$106,543

Up $5,801 (+5.8%) from 2015

Expenses

Down

$74,886

Down $10,947 (-13%) from 2015

Net Income

Up

$31,657

Up $16,748 (+112%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $438,079Liabilities 2012: $26,1772012Assets 2013: $467,729Liabilities 2013: $32,9622013Assets 2014: $502,948Liabilities 2014: $27,675Net Assets 2014: $475,2732014Assets 2015: $536,991Liabilities 2015: $32,762Net Assets 2015: $504,2292015Assets 2016: $525,141Liabilities 2016: $28,192Net Assets 2016: $496,9492016Assets 2017: $563,686Liabilities 2017: $29,461Net Assets 2017: $534,2252017Assets 2018: $610,635Liabilities 2018: $23,227Net Assets 2018: $587,4082018Assets 2019: $721,526Liabilities 2019: $22,161Net Assets 2019: $699,3652019Assets 2020: $686,236Liabilities 2020: $28,088Net Assets 2020: $658,1482020Assets 2021: $884,662Liabilities 2021: $33,448Net Assets 2021: $851,2142021Assets 2022: $913,198Liabilities 2022: $39,308Net Assets 2022: $873,8902022Assets 2023: $941,480Liabilities 2023: $53,596Net Assets 2023: $887,8842023Assets 2024: $1,032,447Liabilities 2024: $58,707Net Assets 2024: $973,7402024

Highlighted filing

2016

Assets$525,141
Liabilities$28,192
Net Assets$496,949

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2012: $88,108Expenses 2012: $88,572Net Income 2012: -$4642012Revenue 2013: $87,586Expenses 2013: $81,093Net Income 2013: $6,4932013Revenue 2014: $122,434Expenses 2014: $92,721Net Income 2014: $29,7132014Revenue 2015: $100,742Expenses 2015: $85,833Net Income 2015: $14,9092015Revenue 2016: $106,543Expenses 2016: $74,886Net Income 2016: $31,6572016Revenue 2017: $89,758Expenses 2017: $94,768Net Income 2017: -$5,0102017Revenue 2018: $97,439Expenses 2018: $76,038Net Income 2018: $21,4012018Revenue 2019: $271,255Expenses 2019: $114,742Net Income 2019: $156,5132019Revenue 2020: $148,330Expenses 2020: $106,842Net Income 2020: $41,4882020Revenue 2021: $140,006Expenses 2021: $107,051Net Income 2021: $32,9552021Revenue 2022: $227,667Expenses 2022: $100,253Net Income 2022: $127,4142022Revenue 2023: $220,848Expenses 2023: $127,812Net Income 2023: $93,0362023Revenue 2024: $146,298Expenses 2024: $127,492Net Income 2024: $18,8062024

Highlighted filing

2016

Revenue$106,543
Expenses$74,886
Net Income$31,657
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Jun 20, 2016
Return Version
2015v2.1
Gross Receipts
$188,234
Mission and Program Overview

Mission

The fraternal & benevolent lodge's primary purpose is to inculcate the principles of charity, justice, brotherly love & fidelity; to recognize a belief in god; to promote the welfare & enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization & to serve the people & the communities located in pottstown & the surrounding area through benevolent programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$442,245$434,183▼ $8,062
Cash and Non-Interest-Bearing Accounts$61,583$57,763▼ $3,820
Savings and Temporary Cash Investments$33,163$33,195▲ $32
Total Assets$536,991$525,141▼ $11,850
Liabilities
Deferred Revenue$32,724$26,648▼ $6,076
Accounts Payable and Accrued Expenses$38$1,544▲ $1,506
Total Liabilities$32,762$28,192▼ $4,570
Net Assets / Fund Balance
Temporarily Rstr Net Assets$471,307$463,188▼ $8,119
Unrestricted Net Assets$32,922$33,761▲ $839
Total Net Assets Fund Balance$504,229$496,949▼ $7,280
Total Liabilities and Net Assets / Fund Balance$536,991$525,141▼ $11,850

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$9,816--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jullyn KeilmanSecretaryPT$5,000$5,000
Catherine McdevittTreasurerPT$500$500

Board Members and Trustees

NameTitle
Bill JohnsonTrustee
Gene HoganTrustee
Jamie WendelTrustee
Ron NaceTrustee
Tim BarrettTrustee Chai
Patty RhotonChaplain
Robin MoyerEquire
Jerry RhotonEst Leading
Dyck FearEst Lecturin
Tim HennesseyEst Loyal Kn
Kim BarrettExalted Rule
John KeilmanInner Guard
Jim HennesseyTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$62,625
Program Service Revenue
$0
Investment Income
$29,816
Other Revenue
$14,102
All Other Contributions
$13,223
Change in Net Assets
$31,657
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$68,813
Salaries, Compensation, and Employee Benefits$6,073
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$9,185
Occupancy---$7,954
Other Salaries and Wages---$5,500
Office Expenses---$4,043
Fees for Service Investment Mgmnt Fees---$3,909
Fees for Services Accounting---$3,800
Other Expenses---$3,714
Conferences and Meetings---$815
Payroll Taxes---$573
Information Technology---$136
Total Functional Expenses$0$0$0$74,886
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,205
Fundraising Direct Expenses$6,585
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
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
No
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 lodge officers reviewed form 990 before filing.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
23-1708307
Phone
6103260884
Address
61 HIGH STREET, POTTSTOWN, PA 19464

Signing Officer

Name
Jullyn Keilman
Title
Secretary
Phone
6103260884
Signed
2016-06-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jullyn Keilman
Formed
1902
Legal Domicile
Pa
Voting Board Members
15
Independent Board Members
15
Employees
1
Volunteers
30

Preparer

Firm
Barbara Akins CPA
Address
835 ROUTE 100 N, BECHTELSVILLE, PA 19505-9201
Preparer
Barbara a Akins CPA
Phone
4843213839
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The fraternal & benevolent lodge's primary purpose is to inculcate the principles of charity, justice, brotherly love & fidelity; to recognize a belief in god; to promote the welfare & enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization & to serve the people & the communities located in pottstown & the surrounding area through benevolent programs.

Form 990, Part IX, Line 24E

National foundation 2,093 0 0 grant expenses 1,985 0 0 per capita - state 1,148 0 0 annual banquet expense 1,098 0 0 youth activities 1,069 0 0 home service 772 0 0 supplies 472 0 0 dues 200 0 0 legacy trust 165 0 0 memorials 74 0 0 officers' expense 64 0 0 installation 45 0 0

Financial Statement Notes

Schedule D, Page 3, Part X

The entity has evaluated its tax position and determined that it does not have any uncertain tax position that meets the criteria under accounting standards codification topic 740, income taxes. The tax returns of the entity for 2015, 2014 and 2013 are subject to examination by the irs, generally for three years after they were filed.

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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/RelatedOrExemptFuncIncomeAmt09482
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt09482
IRS990/OtherRevenueTotalAmt09482
IRS990/OtherSalariesAndWagesGrp/TotalAmt05500
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt0573
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JULLYN KEILMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt068394
IRS990/PYInvestmentIncomeAmt016513
IRS990/PYOtherExpensesAmt079868
IRS990/PYOtherRevenueAmt015835
IRS990/PYRevenuesLessExpensesAmt014909
IRS990/PYSalariesCompEmpBnftPaidAmt05965
IRS990/PYTotalExpensesAmt085833
IRS990/PYTotalRevenueAmt0100742
IRS990/ReconcilationRevenueExpnssAmt031657
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt033163
IRS990/SavingsAndTempCashInvstGrp/EOYAmt033195
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0254315
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1139649
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt230403
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt39816
IRS990ScheduleD/OtherSecuritiesGrp/Desc0EQUITY MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc1FIXED INCOME SECURITIES
IRS990ScheduleD/OtherSecuritiesGrp/Desc2ALTERNATIVES
IRS990ScheduleD/OtherSecuritiesGrp/Desc3MONEY MARKET FIRST NIAGARA SERVICES
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd3F
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENTITY HAS EVALUATED ITS TAX POSITION AND DETERMINED THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITION THAT MEETS THE CRITERIA UNDER ACCOUNTING STANDARDS CODIFICATION TOPIC 740, INCOME TAXES. THE TAX RETURNS OF THE ENTITY FOR 2015, 2014 AND 2013 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueSecuritiesAmt0434183
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FRATERNAL & BENEVOLENT LODGE'S PRIMARY PURPOSE IS TO INCULCATE THE PRINCIPLES OF CHARITY, JUSTICE, BROTHERLY LOVE & FIDELITY; TO RECOGNIZE A BELIEF IN GOD; TO PROMOTE THE WELFARE & ENHANCE THE HAPPINESS OF ITS MEMBERS; TO QUICKEN THE SPIRIT OF AMERICAN PATRIOTISM; TO CULTIVATE GOOD FELLOWSHIP; TO PERPETUATE ITSELF AS A FRATERNAL ORGANIZATION & TO SERVE THE PEOPLE & THE COMMUNITIES LOCATED IN POTTSTOWN & THE SURROUNDING AREA THROUGH BENEVOLENT PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LODGE OFFICERS REVIEWED FORM 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NATIONAL FOUNDATION 2,093 0 0 GRANT EXPENSES 1,985 0 0 PER CAPITA - STATE 1,148 0 0 ANNUAL BANQUET EXPENSE 1,098 0 0 YOUTH ACTIVITIES 1,069 0 0 HOME SERVICE 772 0 0 SUPPLIES 472 0 0 DUES 200 0 0 LEGACY TRUST 165 0 0 MEMORIALS 74 0 0 OFFICERS' EXPENSE 64 0 0 INSTALLATION 45 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0471307
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0463188
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0536991
IRS990/TotalAssetsEOYAmt0525141
IRS990/TotalAssetsGrp/BOYAmt0536991
IRS990/TotalAssetsGrp/EOYAmt0525141
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt062625
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt074886
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt032762
IRS990/TotalLiabilitiesEOYAmt028192
IRS990/TotalLiabilitiesGrp/BOYAmt032762
IRS990/TotalLiabilitiesGrp/EOYAmt028192
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0504229
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0496949
IRS990/TotalReportableCompFromOrgAmt05500
IRS990/TotalRevenueGrp/ExclusionAmt034436
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09482
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0106543
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0536991
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0525141
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt032922
IRS990/UnrestrictedNetAssetsGrp/EOYAmt033761
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt061 HIGH STREET
IRS990/USAddress/CityNm0POTTSTOWN
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd019464
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JULLYN KEILMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum06103260884
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-06-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS LODGE NO 814
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0231708307
ReturnHeader/Filer/PhoneNum06103260884
ReturnHeader/Filer/USAddress/AddressLine1Txt061 HIGH STREET
ReturnHeader/Filer/USAddress/CityNm0POTTSTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd019464
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0473768625
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BARBARA AKINS CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0835 ROUTE 100 N
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BECHTELSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0195059201
ReturnHeader/PreparerPersonGrp/PhoneNum04843213839
ReturnHeader/PreparerPersonGrp/PreparationDt02016-06-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BARBARA A AKINS CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-06-21T13:02:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-04-01
ReturnHeader/TaxPeriodEndDt02016-03-31
ReturnHeader/TaxYr02015

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