Civic Intelligence

Benevolent & Protective Order Of

990 • Fiscal year 2021 • EIN 23-7179950

Apr 01, 2020 to Mar 31, 2021 • Filed on Jul 15, 2021

PO Box 931Sikeston, MO 63801

(573) 471-2434

Siviq Scores

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

Liabilities / Assets

51st percentile

0.02x

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

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

49th percentile

0.09x

Higher debt load relative to revenue than 49% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Net Margin

61st percentile

13%

Higher net margin than 61% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Asset Growth

46th percentile

2.3%

Faster asset growth than 46% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

42nd percentile

-16%

Faster revenue growth than 42% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$864,191

Up $19,691 (+2.3%) from 2020

Net Assets

Up

$843,193

Up $32,301 (+4.0%) from 2020

Liabilities

Down

$20,998

Down $12,610 (-38%) from 2020

Revenue

Down

$241,221

Down $47,393 (-16%) from 2020

Expenses

Down

$208,920

Down $88,676 (-30%) from 2020

Net Income

Up

$32,301

Up $41,283 (+460%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2015: $697,891Liabilities 2015: $38,541Net Assets 2015: $659,3502015Assets 2017: $821,739Liabilities 2017: $71,472Net Assets 2017: $750,2672017Assets 2018: $852,504Liabilities 2018: $77,449Net Assets 2018: $775,0552018Assets 2019: $853,433Liabilities 2019: $33,559Net Assets 2019: $819,8742019Assets 2020: $844,500Liabilities 2020: $33,608Net Assets 2020: $810,8922020Assets 2021: $864,191Liabilities 2021: $20,998Net Assets 2021: $843,1932021Assets 2022: $900,884Liabilities 2022: $63,695Net Assets 2022: $837,1892022Assets 2023: $817,581Liabilities 2023: $47,261Net Assets 2023: $770,3202023Assets 2025: $920,033Liabilities 2025: $36,579Net Assets 2025: $883,4542025

Highlighted filing

2021

Assets$864,191
Liabilities$20,998
Net Assets$843,193

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2015: $284,763Expenses 2015: $267,326Net Income 2015: $17,4372015Revenue 2017: $338,811Expenses 2017: $297,557Net Income 2017: $41,2542017Revenue 2018: $360,993Expenses 2018: $336,205Net Income 2018: $24,7882018Revenue 2019: $378,053Expenses 2019: $333,234Net Income 2019: $44,8192019Revenue 2020: $288,614Expenses 2020: $297,596Net Income 2020: -$8,9822020Revenue 2021: $241,221Expenses 2021: $208,920Net Income 2021: $32,3012021Revenue 2022: $284,357Expenses 2022: $290,361Net Income 2022: -$6,0042022Revenue 2023: $230,151Expenses 2023: $297,020Net Income 2023: -$66,8692023Revenue 2025: $459,468Expenses 2025: $298,697Net Income 2025: $160,7712025

Highlighted filing

2021

Revenue$241,221
Expenses$208,920
Net Income$32,301
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Jul 15, 2021
Return Version
2020v4.0
Gross Receipts
$424,320
Mission and Program Overview

Mission

To inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization, and to provide for its government, the sikeston elks will serve the people and community through benevolent programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$598,930$598,900▼ $30
Savings and Temporary Cash Investments$144,390$147,017▲ $2,627
Cash and Non-Interest-Bearing Accounts$68,936$89,423▲ $20,487
Inventories for Sale or Use$25,715$19,355▼ $6,360
Prepaid Expenses and Deferred Charges$6,529$5,075▼ $1,454
Accounts Receivable-$4,421-
Total Assets$844,500$864,191▲ $19,691
Liabilities
Deferred Revenue$22,969--
Accounts Payable and Accrued Expenses$10,639$20,998▲ $10,359
Total Liabilities$33,608$20,998▼ $12,610
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$672,835$702,636▲ $29,801
Net Assets With Donor Restrictions$138,057$140,557▲ $2,500
Total Net Assets Fund Balance$810,892$843,193▲ $32,301
Total Liabilities and Net Assets / Fund Balance$844,500$864,191▲ $19,691

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$343,779$195,723$539,502
Equipment$120,158$228,650$348,808
Land$134,963-$134,963
Compensation and Service Providers

Board Members and Trustees

NameTitle
Donna McdanielDirector
Austin HenleyTrustee
David FettersTrustee
Don BarnesTrustee
Gerald SettlesTrustee
Sam PotashnickTrustee
Wayne SmithEx. Ruler
John SampietroLeading Knig
Jesse BledsoeLecturing Kn
Nelson GuthLoyal Knight
Bonnie HaglerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$41,362
Program Service Revenue
$0
Investment Income
$1,351
Other Revenue
$198,508
All Other Contributions
$20,166
Change in Net Assets
$32,301
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$112,640
Salaries, Compensation, and Employee Benefits$96,280
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$75,535$8,400-$83,935
Occupancy$35,034$16,454-$51,488
All Other Expenses$12,924$3,470-$16,394
Payroll Taxes$12,345--$12,345
Office Expenses-$5,165-$5,165
Other Expenses$4,089$12,744-$4,089
Insurance-$1,377-$1,377
Advertising$1,132--$1,132
Fees for Services Accounting-$1,065-$1,065
Information Technology-$1,053-$1,053
Conferences and Meetings-$600-$600
Total Functional Expenses$158,592$50,328$0$208,920
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$88,201
Gaming Direct Expenses$52,891
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
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

All dues-paying members may vote at annual elections.

Form 990, Page 6, Part VI, Line 7B

Yes, decisions are subject to approval by the membership.

Form 990, Page 6, Part VI, Line 11B

The 990 is presented at a board meeting where all board members have the opportunity to review the return.

Form 990, Page 6, Part VI, Line 19

The financial records of the elks lodge are not available to the public. Any filed form 1024 is available to the public at the office of the elks club.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
23-7179950
Phone
5734712434
Address
PO BOX 931, SIKESTON, MO 63801
Doing Business As
Bpo of Elks - Lodge 2319

Signing Officer

Name
Donna Mcdaniel
Title
Director
Signed
2021-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wayne Smith
Formed
1965
Legal Domicile
Mo
Voting Board Members
9
Independent Board Members
9
Employees
10

Preparer

Firm
Steve Forbis CPA Pc
Address
1226 LINN ST STE A, SIKESTON, MO 63801-5200
Preparer
Steve Forbis
Phone
5734819727
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

BPO OF ELKS - LODGE 2319

FORM 990 - ORGANIZATION'S MISSION

To inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization, and to provide for its government, the sikeston elks will serve the people and community through benevolent programs.

Form 990, Page 1, Part I, Line 6

Members volunteer their labor to run the bingo games. They receive no compensation. This includes no drinks nor food.

Form 990, Page 2, Part III, Line 4D

Charitable programs in the community.

Raw XML Appendix380 raw XML fields

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/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0144390
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0147017
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0343779
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0195723
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0539502
IRS990ScheduleD/EquipmentGrp/BookValueAmt0120158
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0228650
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0348808
IRS990ScheduleD/LandGrp/BookValueAmt0134963
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0134963
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0598900
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt052891
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt088201
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt088201
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt035310
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt052891
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt052891
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0BONNIE HAGLER
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt083 CYPRESS
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0SIKESTON
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MO
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd063801
IRS990ScheduleG/StatesWhereGamingConductedCd0MO
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BPO OF ELKS - LODGE 2319
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO INCULCATE THE PRINCIPLES OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY; TO RECOGNIZE A BELIEF IN GOD; TO PROMOTE THE WELFARE AND ENHANCE THE HAPPINESS OF ITS MEMBERS; TO QUICKEN THE SPIRIT OF AMERICAN PATRIOTISM; TO CULTIVATE GOOD FELLOWSHIP; TO PERPETUATE ITSELF AS A FRATERNAL ORGANIZATION, AND TO PROVIDE FOR ITS GOVERNMENT, THE SIKESTON ELKS WILL SERVE THE PEOPLE AND COMMUNITY THROUGH BENEVOLENT PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS VOLUNTEER THEIR LABOR TO RUN THE BINGO GAMES. THEY RECEIVE NO COMPENSATION. THIS INCLUDES NO DRINKS NOR FOOD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CHARITABLE PROGRAMS IN THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DUES-PAYING MEMBERS MAY VOTE AT ANNUAL ELECTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5YES, DECISIONS ARE SUBJECT TO APPROVAL BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE 990 IS PRESENTED AT A BOARD MEETING WHERE ALL BOARD MEMBERS HAVE THE OPPORTUNITY TO REVIEW THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE FINANCIAL RECORDS OF THE ELKS LODGE ARE NOT AVAILABLE TO THE PUBLIC. ANY FILED FORM 1024 IS AVAILABLE TO THE PUBLIC AT THE OFFICE OF THE ELKS CLUB.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0844500
IRS990/TotalAssetsEOYAmt0864191
IRS990/TotalAssetsGrp/BOYAmt0844500
IRS990/TotalAssetsGrp/EOYAmt0864191
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt041362
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt050328
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0158592
IRS990/TotalFunctionalExpensesGrp/TotalAmt0208920
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt033608
IRS990/TotalLiabilitiesEOYAmt020998
IRS990/TotalLiabilitiesGrp/BOYAmt033608
IRS990/TotalLiabilitiesGrp/EOYAmt020998
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0810892
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0843193
IRS990/TotalOtherProgSrvcExpenseAmt0158592
IRS990/TotalProgramServiceExpensesAmt0158592
IRS990/TotalRevenueGrp/ExclusionAmt036661
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0163198
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0241221
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0844500
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0864191
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0301 GILMORE
IRS990/USAddress/CityNm0SIKESTON
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd063801
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DONNA MCDANIEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS OF THE USA
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0237179950
ReturnHeader/Filer/PhoneNum05734712434
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 931
ReturnHeader/Filer/USAddress/CityNm0SIKESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd063801
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201684491
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEVE FORBIS CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01226 LINN ST STE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SIKESTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0638015200
ReturnHeader/PreparerPersonGrp/PhoneNum05734819727
ReturnHeader/PreparerPersonGrp/PreparationDt02021-07-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVE FORBIS
ReturnHeader/ReturnTs02021-07-15T16:48:18-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DONNA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MCDANIEL
ReturnHeader/TaxPeriodBeginDt02020-04-01
ReturnHeader/TaxPeriodEndDt02021-03-31
ReturnHeader/TaxYr02020

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