Civic Intelligence

Benevolent & Protective Order of Elks #1665

990 • Fiscal year 2017 • EIN 23-7137929

Apr 01, 2016 to Mar 31, 2017 • Filed on Nov 03, 2017

156 Main StreetWindsor, VT 05089

(802) 674-9966

Siviq Scores

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

Liabilities / Assets

55th percentile

0.05x

Higher debt load relative to assets than 55% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

51st percentile

0.08x

Higher debt load relative to revenue than 51% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Net Margin

35th percentile

-2.5%

Higher net margin than 35% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

68th percentile

$4,000

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Asset Growth

8th percentile

-8.3%

Faster asset growth than 8% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

59th percentile

6.4%

Faster revenue growth than 59% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$468,428

Down $42,313 (-8.3%) from 2016

Net Assets

Down

$445,952

Down $13,958 (-3.0%) from 2016

Liabilities

Down

$22,476

Down $28,355 (-56%) from 2016

Revenue

Up

$266,865

Up $16,164 (+6.4%) from 2016

Expenses

Down

$273,611

Down $45,973 (-14%) from 2016

Net Income

Up

-$6,746

Up $62,137 (+90%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2013: $710,732Liabilities 2013: $41,220Net Assets 2013: $669,5122013Assets 2014: $638,341Liabilities 2014: $32,276Net Assets 2014: $606,0652014Assets 2015: $563,647Liabilities 2015: $34,854Net Assets 2015: $528,7932015Assets 2016: $510,741Liabilities 2016: $50,831Net Assets 2016: $459,9102016Assets 2017: $468,428Liabilities 2017: $22,476Net Assets 2017: $445,9522017Assets 2018: $436,198Liabilities 2018: $27,871Net Assets 2018: $408,3272018Assets 2019: $404,158Liabilities 2019: $32,495Net Assets 2019: $371,6632019Assets 2020: $370,908Liabilities 2020: $30,361Net Assets 2020: $340,5472020Assets 2021: $346,803Liabilities 2021: $12,249Net Assets 2021: $334,5542021Assets 2022: $467,808Liabilities 2022: $38,596Net Assets 2022: $429,2122022Assets 2023: $547,641Liabilities 2023: $46,586Net Assets 2023: $501,0552023Assets 2024: $609,212Liabilities 2024: $46,194Net Assets 2024: $563,0182024Assets 2025: $618,788Liabilities 2025: $47,125Net Assets 2025: $571,6632025

Highlighted filing

2017

Assets$468,428
Liabilities$22,476
Net Assets$445,952

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2013: $229,1212013Revenue 2014: $215,702Expenses 2014: $279,149Net Income 2014: -$63,4472014Revenue 2015: $198,695Expenses 2015: $275,967Net Income 2015: -$77,2722015Revenue 2016: $250,701Expenses 2016: $319,584Net Income 2016: -$68,8832016Revenue 2017: $266,865Expenses 2017: $273,611Net Income 2017: -$6,7462017Revenue 2018: $204,847Expenses 2018: $241,432Net Income 2018: -$36,5852018Revenue 2019: $213,493Expenses 2019: $250,157Net Income 2019: -$36,6642019Revenue 2020: $200,795Expenses 2020: $231,911Net Income 2020: -$31,1162020Revenue 2021: $121,945Expenses 2021: $127,938Net Income 2021: -$5,9932021Revenue 2022: $271,795Expenses 2022: $177,137Net Income 2022: $94,6582022Revenue 2023: $286,534Expenses 2023: $214,691Net Income 2023: $71,8432023Revenue 2024: $295,401Expenses 2024: $233,438Net Income 2024: $61,9632024Revenue 2025: $257,701Expenses 2025: $249,056Net Income 2025: $8,6452025

Highlighted filing

2017

Revenue$266,865
Expenses$273,611
Net Income-$6,746
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Nov 3, 2017
Return Version
2016v3.0
Gross Receipts
$566,191
Mission and Program Overview

Mission

Fraternal organization to promote civic responsibility, patriotism, scholarly achievement, charity, and local community involvement in this and surrounding communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$459,910$445,952▼ $13,958
Land, Buildings, and Equipment, Net$285,549$254,615▼ $30,934
Savings and Temporary Cash Investments$169,862$136,337▼ $33,525
Cash and Non-Interest-Bearing Accounts$46,534$58,519▲ $11,985
Inventories for Sale or Use$8,796$18,957▲ $10,161
Total Assets$510,741$468,428▼ $42,313
Liabilities
Accounts Payable and Accrued Expenses$29,461$18,165▼ $11,296
Deferred Revenue$21,370$4,311▼ $17,059
Total Liabilities$50,831$22,476▼ $28,355
Net Assets / Fund Balance
Total Net Assets Fund Balance$459,910$445,952▼ $13,958
Total Liabilities and Net Assets / Fund Balance$510,741$468,428▼ $42,313

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$230,041$122,086$352,127
Equipment$18,574$215,139$233,713
Land$6,000-$6,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Carol SylviaSecretaryPT$4,000$4,000
Christina DillinghamTreasurerPT$3,200$3,200
Liza McswainFormer Treasurer-$800$800
Liza Mcswain--$800$800

Board Members and Trustees

NameTitle
Michael PlaceChair Officer
Samuel GriceChair Officer
Tracy QuigleyChair Officer
Nathan Willard4-Year Trustee
Barbara SandersonTrustee
Donna BeaulieuTrustee
Joseph PutnamTrustee
Linda WillardTrustee
Mark BeaulieuTrustee
Joanne BettisEsteemed Leading Knight
Norman MarshallExalted Ruler
Gary HurlburtInner Guard
Lona DavidsonTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$53,178
Program Service Revenue
$0
Investment Income
$2,388
Other Revenue
$211,299
All Other Contributions
$12,866
Change in Net Assets
$-6,746
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$191,277
Salaries, Compensation, and Employee Benefits$82,334
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$66,740$0$0$66,740
Occupancy$0$43,692$0$43,692
Depreciation Depletion$30,935$0$0$30,935
Fees for Services Accounting$23,661$0$0$23,661
All Other Expenses$11,690$1,705$0$13,395
Conferences and Meetings$11,690$0$0$11,690
Other Expenses$9,097$239$0$9,336
Current Officers, Directors, Trustees, and Key Employees$8,000$0$0$8,000
Payroll Taxes$6,957$0$0$6,957
Office Expenses$5,554$0$0$5,554
Insurance$1,255$0$0$1,255
Other Employee Benefits$637$0$0$637
Advertising$98$0$0$98
Total Functional Expenses$227,975$45,636$0$273,611
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$324,550
Gaming Direct Expenses$210,043
Fundraising Gross Income$14,666
Fundraising Direct Expenses$7,271
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks #1665
EIN
23-7137929
Phone
8026749966
Address
156 Main Street, Windsor, VT 05089

Signing Officer

Name
Christina Dillingham
Title
Treasurer
Phone
8026749966
Signed
2017-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracey Quigley
Formed
1944
Legal Domicile
Vt
Voting Board Members
15
Independent Board Members
15
Employees
14
Volunteers
30

Preparer

Firm
Graham & Graham PC
Address
PO Box 886, Springfield, VT 05156
Preparer
Jeffrey a Graham CPA Cff Csep
Phone
8028855340
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

The organization is a fraternal organization with 437 members.

Pt VI, Line 7A

Officers and Trustees are elected at a membership meeting.

Pt VI, Line 7B

A membership meeting is held on the first and third Monday of every month where the members have an opportunity to vote on issues arising during the month.

Pt VI, Line 11B

The Form 990 must be submitted to the accounting and auditing committee at the local level, and approved and submitted to an auditor at the National Organization Chapter with the other required reports.

Pt VI, Line 12C

Officers, Directors, and Key Employees are required to testify on conflicts of interest that may arise as well as incidental monitoring.

Pt VI, Line 19

The governing documents, conflict of interest policy, and financial statements are available to the public through the National Organization website and by paper at the local lodge.

Pt XI

Prior period adjustment results from altering books from prior year after being finalized

Form 990, Part IX, Line 24E

Bulletins 327. 327. 0. 0.

Form 990, Part IX, Line 24E

Dignitary Visitations 2139. 2139. 0. 0.

Form 990, Part IX, Line 24E

Other Taxes 1362. 1362. 0. 0.

Form 990, Part IX, Line 24E

Late Filing Fees 912. 912. 0. 0.

Form 990, Part IX, Line 24E

Club Repairs 576. 0. 576. 0.

Form 990, Part IX, Line 24E

Music and Entertainment 2540. 2540. 0. 0.

Form 990, Part IX, Line 24E

Licenses and Fees 1710. 615. 1095. 0.

Form 990, Part IX, Line 24E

Miscellaneous 451. 417. 34. 0.

Form 990, Part IX, Line 24E

Laundry 3378. 3378. 0. 0.

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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/MembershipDuesAmt040312
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Fraternal Organization to promote
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0459910
IRS990/NetAssetsOrFundBalancesEOYAmt0445952
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt07395
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt07395
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt0114507
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0114507
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt078165
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt078165
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0175
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0175
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt043692
IRS990/OccupancyGrp/ProgramServicesAmt00
IRS990/OccupancyGrp/TotalAmt043692
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt05554
IRS990/OfficeExpensesGrp/TotalAmt05554
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0637
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0637
IRS990/OtherExpensesGrp/Desc0Lodge Activities
IRS990/OtherExpensesGrp/Desc1Charity
IRS990/OtherExpensesGrp/Desc2Donations and Scholarships
IRS990/OtherExpensesGrp/Desc3Dues
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3239
IRS990/OtherExpensesGrp/ProgramServicesAmt015920
IRS990/OtherExpensesGrp/ProgramServicesAmt125946
IRS990/OtherExpensesGrp/ProgramServicesAmt29795
IRS990/OtherExpensesGrp/ProgramServicesAmt39097
IRS990/OtherExpensesGrp/TotalAmt015920
IRS990/OtherExpensesGrp/TotalAmt125946
IRS990/OtherExpensesGrp/TotalAmt29795
IRS990/OtherExpensesGrp/TotalAmt39336
IRS990/OtherRevenueMiscGrp/BusinessCd0722210
IRS990/OtherRevenueMiscGrp/BusinessCd1722210
IRS990/OtherRevenueMiscGrp/BusinessCd2722210
IRS990/OtherRevenueMiscGrp/Desc0Lodge Activities
IRS990/OtherRevenueMiscGrp/Desc1Miscellaneous
IRS990/OtherRevenueMiscGrp/Desc2Other Revenue - Club Fund
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt08332
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1697
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt22028
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08332
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1697
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt22028
IRS990/OtherRevenueTotalAmt011057
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt066740
IRS990/OtherSalariesAndWagesGrp/TotalAmt066740
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt06957
IRS990/PayrollTaxesGrp/TotalAmt06957
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0TRACEY QUIGLEY
IRS990/PriorPeriodAdjustmentsAmt0-7212
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0TO QUICKEN THE SPIRIT OF AMERICAN PATRIOTISM
IRS990/ProgSrvcAccomActy3Grp/Desc0CHARITABLE PURPOSES (SILVER TOWER CAMP FOR HANDICAPPED INDIVIDUALS)
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt041560
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt041418
IRS990/PYOtherExpensesAmt0241870
IRS990/PYOtherRevenueAmt0167723
IRS990/PYRevenuesLessExpensesAmt0-68883
IRS990/PYSalariesCompEmpBnftPaidAmt077714
IRS990/PYTotalExpensesAmt0319584
IRS990/PYTotalRevenueAmt0250701
IRS990/QuidProQuoContributionsInd0false
IRS990/ReconcilationRevenueExpnssAmt0-6746
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0175
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0459910
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0445952
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0169862
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0136337
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0230041
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0122086
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0352127
IRS990ScheduleD/EquipmentGrp/BookValueAmt018574
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0215139
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0233713
IRS990ScheduleD/LandGrp/BookValueAmt06000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt06000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0254615
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0210043
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0210043
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0210043
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0324550
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0324550
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0114507
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0ANTHONY LEWIS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0156 Main Street
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Windsor
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0VT
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd005089
IRS990ScheduleG/StatesWhereGamingConductedCd0VT
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0800
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LIZA MCSWAIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0800
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization is a fraternal organization with 437 members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Officers and Trustees are elected at a membership meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A membership meeting is held on the first and third Monday of every month where the members have an opportunity to vote on issues arising during the month.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990 must be submitted to the accounting and auditing committee at the local level, and approved and submitted to an auditor at the National Organization Chapter with the other required reports.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Officers, Directors, and Key Employees are required to testify on conflicts of interest that may arise as well as incidental monitoring.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The governing documents, conflict of interest policy, and financial statements are available to the public through the National Organization website and by paper at the local lodge.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Prior period adjustment results from altering books from prior year after being finalized
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Bulletins 327. 327. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Dignitary Visitations 2139. 2139. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Other Taxes 1362. 1362. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Late Filing Fees 912. 912. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Club Repairs 576. 0. 576. 0.

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