Civic Intelligence

Benevolent & Protectiv Ordr of Highland Lodge 981

990 • Fiscal year 2015 • EIN 23-7131541

Apr 01, 2014 to Mar 31, 2015 • Filed on Jun 25, 2015

P O Box 1794Highland, IN 46322-0794

(219) 922-8253

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.25x

Higher debt load relative to assets than 83% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

91st percentile

0.73x

Higher debt load relative to revenue than 91% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Net Margin

57th percentile

3.8%

Higher net margin than 57% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Top Officer Pay

91st percentile

$4,300

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Asset Growth

40th percentile

-2.3%

Faster asset growth than 40% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

76th percentile

18%

Faster revenue growth than 76% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$374,003

Down $8,794 (-2.3%) from 2014

Net Assets

Up

$281,409

Up $4,744 (+1.7%) from 2014

Liabilities

Down

$92,594

Down $13,538 (-13%) from 2014

Revenue

Up

$126,134

Up $18,869 (+18%) from 2014

Expenses

Up

$121,390

Up $16,088 (+15%) from 2014

Net Income

Up

$4,744

Up $2,781 (+142%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $420,142Liabilities 2010: $125,824Net Assets 2010: $294,3182010Assets 2011: $432,312Liabilities 2011: $133,578Net Assets 2011: $298,7342011Assets 2012: $393,661Liabilities 2012: $106,104Net Assets 2012: $287,5572012Assets 2013: $394,060Liabilities 2013: $119,359Net Assets 2013: $274,7012013Assets 2014: $382,797Liabilities 2014: $106,132Net Assets 2014: $276,6652014Assets 2015: $374,003Liabilities 2015: $92,594Net Assets 2015: $281,4092015Assets 2016: $430,427Liabilities 2016: $139,886Net Assets 2016: $290,5412016Assets 2017: $411,625Liabilities 2017: $118,158Net Assets 2017: $293,4672017Assets 2018: $394,375Liabilities 2018: $114,519Net Assets 2018: $279,8562018Assets 2019: $362,983Liabilities 2019: $104,805Net Assets 2019: $258,1782019Assets 2020: $350,258Liabilities 2020: $105,841Net Assets 2020: $244,4172020Assets 2021: $345,389Liabilities 2021: $100,287Net Assets 2021: $245,1022021Assets 2022: $333,830Liabilities 2022: $83,520Net Assets 2022: $250,3102022Assets 2023: $411,537Liabilities 2023: $173,068Net Assets 2023: $238,4692023Assets 2024: $401,696Liabilities 2024: $182,452Net Assets 2024: $219,2442024Assets 2025: $395,892Liabilities 2025: $176,101Net Assets 2025: $219,7912025

Highlighted filing

2015

Assets$374,003
Liabilities$92,594
Net Assets$281,409

Operations Trend

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

$200K$150K$100K$50K$0-$50KExpenses 2010: $116,5692010Expenses 2011: $111,9232011Expenses 2012: $102,8872012Expenses 2013: $118,4652013Revenue 2014: $107,265Expenses 2014: $105,302Net Income 2014: $1,9632014Revenue 2015: $126,134Expenses 2015: $121,390Net Income 2015: $4,7442015Revenue 2016: $112,969Expenses 2016: $103,837Net Income 2016: $9,1322016Revenue 2017: $129,301Expenses 2017: $126,375Net Income 2017: $2,9262017Revenue 2018: $112,118Expenses 2018: $125,729Net Income 2018: -$13,6112018Revenue 2019: $103,472Expenses 2019: $125,150Net Income 2019: -$21,6782019Revenue 2020: $102,918Expenses 2020: $116,940Net Income 2020: -$14,0222020Revenue 2021: $89,902Expenses 2021: $89,453Net Income 2021: $4492021Revenue 2022: $137,470Expenses 2022: $125,467Net Income 2022: $12,0032022Revenue 2023: $117,950Expenses 2023: $129,388Net Income 2023: -$11,4382023Revenue 2024: $121,783Expenses 2024: $143,487Net Income 2024: -$21,7042024Revenue 2025: $150,475Expenses 2025: $157,075Net Income 2025: -$6,6002025

Highlighted filing

2015

Revenue$126,134
Expenses$121,390
Net Income$4,744
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Jun 25, 2015
Return Version
2014v5.0
Gross Receipts
$257,849
Mission and Program Overview

Mission

To inculcate principles of Charity Justice Brotherly Love and FidelityTo promote the welfare and enhance the happiness of the membersTo quicken the spirit of American patriotism

To inculcate the principles of Charity Justice Brotherly Love and Fidelity To promote the welfare of the members To quicken the spirit of American patriotism

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$346,325$339,746▼ $6,579
Rtn Earn Endowment Incm Other Fnds$276,665$281,409▲ $4,744
Cash and Non-Interest-Bearing Accounts$25,531$22,065▼ $3,466
Inventories for Sale or Use$8,666$6,766▼ $1,900
Prepaid Expenses and Deferred Charges$2,275$5,426▲ $3,151
Total Assets$382,797$374,003▼ $8,794
Liabilities
Mortgage Notes Payable Secured by Investment Property$92,405$76,938▼ $15,467
Deferred Revenue$9,797$11,451▲ $1,654
Accounts Payable and Accrued Expenses$3,930$4,205▲ $275
Total Liabilities$106,132$92,594▼ $13,538
Net Assets / Fund Balance
Total Net Assets Fund Balance$276,665$281,409▲ $4,744
Total Liabilities and Net Assets / Fund Balance$382,797$374,003▼ $8,794

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$169,019$258,317-
Land$150,000--
Equipment$20,727$22,749-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Edward HodgeSecretaryPT$4,300$4,300
John BarenieTreasurerPT$4,300$4,300

Board Members and Trustees

NameTitle
Kevin PetersonPresident
Joe DescampVice President
Brian GluthTrustee
Gerald GodshalTrustee
Michael KellyTrustee
Michael MordusTrustee
Ray LuniewskiTrustee
Chet BalzerChaplain
Gerald PawlusEsquire
James BartoszkInner Guard
DAVID McAVOYLecturing Knt
Dan SappLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$25,201
Program Service Revenue
$23,826
Investment Income
$0
Other Revenue
$77,107
All Other Contributions
$672
Change in Net Assets
$4,744
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$104,115
Salaries, Compensation, and Employee Benefits$9,309
Grants and Similar Amounts Paid$7,966
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$43,426--$43,426
Depreciation Depletion$8,761$2,921-$11,682
All Other Expenses$8,299$2,448-$10,747
Current Officers, Directors, Trustees, and Key Employees$8,600--$8,600
Grants to Domestic Orgs$7,966--$7,966
Conferences and Meetings$7,059--$7,059
Insurance$6,060--$6,060
Interest$5,252--$5,252
Other Expenses---$3,061
Fees for Services Accounting-$1,500-$1,500
Payroll Taxes$709--$709
Total Functional Expenses$113,909$7,481$0$121,390
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
IN Elks CharityFremont, IN501c3CancerRsch$5,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$50,357
Gaming Direct Expenses$3,619
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
Yes
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
Filing and Contact Details

Filer

Filer Name
Benevolent & Protectiv Ordr O
EIN
23-7131541
Phone
2199228253
Address
P O BOX 1794, Highland, IN 46322-0794

Signing Officer

Name
John Barenie
Title
Treasurer
Signed
2015-06-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Peterson
Formed
1905
Legal Domicile
In
Voting Board Members
5
Independent Board Members
5
Employees
8

Preparer

Firm
Richard Vereb Inc
Address
3414 E JEFFERSON BLVD, SOUTH BEND, IN 46615-3032
Preparer
Richard Vereb
Phone
5742894857
Supplemental Narrative

Additional Explanations

Pg6PartVISectionB11b

Report is read and discussed at a regular Trustee meeting.

PartVISectionB12a

A conflict of interest policy is informal and under consideration for formalizing

PartVISectionB13andB14

A whistleblower policy and document retention/distruction policy are being considered for adoption

PartVISectionB15aandb

There is no CEO or Executive Director in Elk Lodges. The President is a volunteer The minimal compensation of Treasur and Secretary is set by ByLaw and voted on by the membership

PartVISectionC19

The Lodge's governing documents and financial statements are available for review during office hours on Lodge premisses.

PartXIIpg12

A three member audit and accounting committee recommends an accountant selected by membership vote Then oversees him or her

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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/NetUnrelatedBusTxblIncmAmt0-267
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt043426
IRS990/OccupancyGrp/TotalAmt043426
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherExpensesGrp/TotalAmt04688
IRS990/OtherExpensesGrp/TotalAmt13496
IRS990/OtherExpensesGrp/TotalAmt27144
IRS990/OtherExpensesGrp/TotalAmt33061
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0misc
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0792
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0792
IRS990/OtherRevenueTotalAmt0792
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0709
IRS990/PayrollTaxesGrp/TotalAmt0709
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02275
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05426
IRS990/PrincipalOfficerNm0Kevin Peterson
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0813410
IRS990/ProgramServiceRevenueGrp/Desc0Social Gatherings
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt023826
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt023826
IRS990/ProgSrvcAccomActy2Grp/Desc0Social events provide social oportunities to Elks and their families
IRS990/ProgSrvcAccomActy3Grp/Desc0Charity gaming raises funds for donating to registered charities
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt035338
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt05646
IRS990/PYOtherExpensesAmt090711
IRS990/PYOtherRevenueAmt051322
IRS990/PYProgramServiceRevenueAmt020605
IRS990/PYRevenuesLessExpensesAmt01963
IRS990/PYSalariesCompEmpBnftPaidAmt08945
IRS990/PYTotalExpensesAmt0105302
IRS990/PYTotalRevenueAmt0107265
IRS990/ReconcilationRevenueExpnssAmt04744
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt013966
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0276665
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0281409
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0169019
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0258317
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0427336
IRS990ScheduleD/EquipmentGrp/BookValueAmt020727
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022749
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt043476
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0150000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0150000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0339746
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt046738
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt03619
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt022283
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt028074
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt050357
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt046738
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt03619
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt03619
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0Ted Havens
IRS990ScheduleG/GamingManagerServicesProvTxt0Supervision
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0John Barenie
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt08844 Prairie Ave
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0HIGHLAND
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd046322
IRS990ScheduleG/StatesWhereGamingConductedCd0IN
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt05000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CancerRsch
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0IN Elks Charity
IRS990ScheduleI/RecipientTable/RecipientEIN0237289798
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO Box 628
IRS990ScheduleI/RecipientTable/USAddress/CityNm0FREMONT
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd046737
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Report is read and discussed at a regular Trustee meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A conflict of interest policy is informal and under consideration for formalizing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A whistleblower policy and document retention/distruction policy are being considered for adoption
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3There is no CEO or Executive Director in Elk Lodges. The President is a volunteer The minimal compensation of Treasur and Secretary is set by ByLaw and voted on by the membership
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Lodge's governing documents and financial statements are available for review during office hours on Lodge premisses.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A three member audit and accounting committee recommends an accountant selected by membership vote Then oversees him or her
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pg6PartVISectionB11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PartVISectionB12a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PartVISectionB13andB14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PartVISectionB15aandb
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PartVISectionC19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PartXIIpg12
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0382797
IRS990/TotalAssetsEOYAmt0374003
IRS990/TotalAssetsGrp/BOYAmt0382797
IRS990/TotalAssetsGrp/EOYAmt0374003
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt025201
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07481
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0113909
IRS990/TotalFunctionalExpensesGrp/TotalAmt0121390
IRS990/TotalGrossUBIAmt016403
IRS990/TotalLiabilitiesBOYAmt0106132
IRS990/TotalLiabilitiesEOYAmt092594
IRS990/TotalLiabilitiesGrp/BOYAmt0106132
IRS990/TotalLiabilitiesGrp/EOYAmt092594
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0276665
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0281409
IRS990/TotalProgramServiceRevenueAmt023826
IRS990/TotalReportableCompFromOrgAmt08600
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt084530
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0126134
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt016403
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0382797

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.96$1.76$2.20$1.50$1.57$0.07
2024Detailed filing. Detailed filing data is available for this year.$4.02$1.82$2.19$1.22$1.43$0.22
2023Detailed filing. Detailed filing data is available for this year.$4.12$1.73$2.38$1.18$1.29$0.11
2022Detailed filing. Detailed filing data is available for this year.$3.34$0.84$2.50$1.37$1.25$0.12
2021Detailed filing. Detailed filing data is available for this year.$3.45$1.00$2.45$0.90$0.89$0.00
2020Detailed filing. Detailed filing data is available for this year.$3.50$1.06$2.44$1.03$1.17$0.14
2019Detailed filing. Detailed filing data is available for this year.$3.63$1.05$2.58$1.03$1.25$0.22
2018Detailed filing. Detailed filing data is available for this year.$3.94$1.15$2.80$1.12$1.26$0.14
2017Detailed filing. Detailed filing data is available for this year.$4.12$1.18$2.93$1.29$1.26$0.03
2016Detailed filing. Detailed filing data is available for this year.$4.30$1.40$2.91$1.13$1.04$0.09
2015Detailed filing. Detailed filing data is available for this year.$3.74$0.93$2.81$1.26$1.21$0.05
2014Detailed filing. Detailed filing data is available for this year.$3.83$1.06$2.77$1.07$1.05$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.94$1.19$2.75$1.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.94$1.06$2.88$1.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.32$1.34$2.99$1.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.20$1.26$2.94$1.17