Civic Intelligence

Benevolent and Protective Order of Elks Lodge 2508

990 • Fiscal year 2017 • EIN 23-7219136

Apr 01, 2016 to Mar 31, 2017 • Filed on Aug 22, 2017

2071 Vestal Parkway WestVestal, NY 13850

(607) 748-0081

Siviq Scores

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

Liabilities / Assets

76th percentile

0.19x

Higher debt load relative to assets than 76% of similar nonprofits.

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

Liabilities / Revenue

75th percentile

0.41x

Higher debt load relative to revenue than 75% of similar nonprofits.

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

Net Margin

69th percentile

10%

Higher net margin than 69% of similar nonprofits.

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

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

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

Asset Growth

68th percentile

4.2%

Faster asset growth than 68% of similar nonprofits.

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

Revenue Growth

51st percentile

2.9%

Faster revenue growth than 51% of similar nonprofits.

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

Assets

Up

$529,153

Up $21,477 (+4.2%) from 2016

Net Assets

Up

$428,821

Up $142,889 (+50%) from 2016

Liabilities

Down

$100,332

Down $121,412 (-55%) from 2016

Revenue

Up

$243,784

Up $6,947 (+2.9%) from 2016

Expenses

Up

$218,798

Up $27,086 (+14%) from 2016

Net Income

Down

$24,986

Down $20,139 (-45%) 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: $484,743Liabilities 2013: $164,466Net Assets 2013: $320,2772013Assets 2014: $475,496Liabilities 2014: $187,199Net Assets 2014: $288,2972014Assets 2015: $477,789Liabilities 2015: $224,286Net Assets 2015: $253,5032015Assets 2016: $507,676Liabilities 2016: $221,744Net Assets 2016: $285,9322016Assets 2017: $529,153Liabilities 2017: $100,332Net Assets 2017: $428,8212017Assets 2019: $628,235Liabilities 2019: $113,868Net Assets 2019: $514,3672019Assets 2020: $584,518Liabilities 2020: $49,337Net Assets 2020: $535,1812020Assets 2021: $607,802Liabilities 2021: $68,526Net Assets 2021: $539,2762021Assets 2022: $601,240Liabilities 2022: $59,495Net Assets 2022: $541,7452022Assets 2025: $570,486Liabilities 2025: $63,158Net Assets 2025: $507,3282025

Highlighted filing

2017

Assets$529,153
Liabilities$100,332
Net Assets$428,821

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2013: $222,4342013Revenue 2014: $212,484Expenses 2014: $219,625Net Income 2014: -$7,1412014Revenue 2015: $204,352Expenses 2015: $200,815Net Income 2015: $3,5372015Revenue 2016: $236,837Expenses 2016: $191,712Net Income 2016: $45,1252016Revenue 2017: $243,784Expenses 2017: $218,798Net Income 2017: $24,9862017Revenue 2019: $264,105Expenses 2019: $203,875Net Income 2019: $60,2302019Revenue 2020: $253,916Expenses 2020: $226,148Net Income 2020: $27,7682020Revenue 2021: $179,177Expenses 2021: $195,710Net Income 2021: -$16,5332021Revenue 2022: $264,222Expenses 2022: $259,573Net Income 2022: $4,6492022Revenue 2025: $328,229Expenses 2025: $294,791Net Income 2025: $33,4382025

Highlighted filing

2017

Revenue$243,784
Expenses$218,798
Net Income$24,986
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Aug 22, 2017
Return Version
2016v3.0
Gross Receipts
$520,892
Mission and Program Overview

Mission

Fraternal Organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$336,513$324,152▼ $12,361
Cash and Non-Interest-Bearing Accounts$114,577$137,439▲ $22,862
Investments in Publicly Traded Securities$46,079$50,655▲ $4,576
Inventories for Sale or Use$10,507$12,114▲ $1,607
Prepaid Expenses and Deferred Charges-$4,793-
Total Assets$507,676$529,153▲ $21,477
Liabilities
Mortgage Notes Payable Secured by Investment Property$71,365$65,521▼ $5,844
Other Liabilities$1,689$22,050▲ $20,361
Deferred Revenue$14,383--
Accounts Payable and Accrued Expenses$19,923$12,761▼ $7,162
Total Liabilities$107,360$100,332▼ $7,028
Net Assets / Fund Balance
Unrestricted Net Assets$285,932$283,497▼ $2,435
Temporarily Rstr Net Assets$114,384$145,324▲ $30,940
Total Net Assets Fund Balance$400,316$428,821▲ $28,505
Total Liabilities and Net Assets / Fund Balance$507,676$529,153▲ $21,477

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$183,903$74,966$258,869
Land$89,723-$89,723
Leasehold Improvements$44,719$34,753$79,472
Equipment$5,807$51,853$57,660
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brian KocikTrustee
Jeff BabukaTrustee
John PoolerTrustee
Loe CunninghamTrustee
Ray HowardTrustee
Susan RathboneChaplain
Thomas Butchko PerEsquire
Chris BattagliniExalted Rule
Michael Sage PerExalted Rule
Ryan GeisenhofInner Guard
Chris BattagliniLeading Knig
Christopher PullanoLecturing Kn
Amber DavidsonLoyal Knight
Tracy LindseySecretary
Matt NortonTiler
Cindy NordTreasurer
Kate PackerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$32,953
Program Service Revenue
$0
Investment Income
$1,057
Other Revenue
$209,774
Change in Net Assets
$24,986
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$183,246
Salaries, Compensation, and Employee Benefits$30,109
Grants and Similar Amounts Paid$5,443
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$33,926
Other Salaries and Wages---$21,626
Depreciation Depletion---$15,323
Insurance---$8,026
Other Expenses---$6,272
Current Officers, Directors, Trustees, and Key Employees---$5,900
Grants to Domestic Orgs---$5,443
Office Expenses---$4,715
Interest---$3,771
Payroll Taxes---$2,583
Conferences and Meetings---$2,216
Fees for Services Accounting---$240
Total Functional Expenses$0$0$0$218,798
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Nys Major ProjectsAverill Park, NY--$5,443
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$102,894
Gaming Direct Expenses$76,349
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Dues & Fees$18,973
Sales Tax Payable$2,395
Payroll Liabilities$682
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization consists of members that make up the governing body.

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

The organization has annually elected officers that attend bi-monthly meetings that act on behalf of the membership on all local issues.

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

The governing body acts by approving or rejecting any business that may rightly come before it through a voting process.

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

No review was or will be conducted

Form 990, Page 6, Part VI, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order of
EIN
23-7219136
Phone
6077480081
Address
2071 VESTAL PARKWAY WEST, VESTAL, NY 13850

Signing Officer

Name
Kate Packer
Title
Treasurer
Phone
6077480081
Signed
2017-08-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Battaglini
Formed
1988
Legal Domicile
Ny
Voting Board Members
15
Independent Board Members
15
Employees
5
Volunteers
100

Preparer

Firm
Miller Financial Services
Address
116 HARRY L DRIVE, JOHNSON CITY, NY 13790
Preparer
Cindy a Miller CPA
Phone
6077706330
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Youth activites 5,559 0 0 christmas tree tags 5,301 0 0 veterans 3,792 0 0 elks national fund 3,347 0 0 bulliten 2,306 0 0 community activities 2,198 0 0 payroll service fees 1,731 0 0 bank charges 1,714 0 0 laundry & linen 1,668 0 0 licenses & permits 1,494 0 0 miscellaneous 1,357 0 0 americanism 1,302 0 0 supplies 1,103 0 0 dignitary entertainment 537 0 0 telephone 517 0 0 total 33,926 0 0

Form 990, Page 12, Part XII, Line 2C

The board of trustees selects the independent accountant to complete review of financial statements.

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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/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt02583
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04793
IRS990/PrincipalOfficerNm0CHRIS BATTAGLINI
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt039168
IRS990/PYGrantsAndSimilarPaidAmt05117
IRS990/PYInvestmentIncomeAmt01710
IRS990/PYOtherExpensesAmt0157726
IRS990/PYOtherRevenueAmt0195959
IRS990/PYRevenuesLessExpensesAmt045125
IRS990/PYSalariesCompEmpBnftPaidAmt028869
IRS990/PYTotalExpensesAmt0191712
IRS990/PYTotalRevenueAmt0236837
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt024986
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0183903
IRS990ScheduleD/BuildingsGrp/DepreciationAmt074966
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0258869
IRS990ScheduleD/EquipmentGrp/BookValueAmt05807
IRS990ScheduleD/EquipmentGrp/DepreciationAmt051853
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt057660
IRS990ScheduleD/LandGrp/BookValueAmt089723
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt089723
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt044719
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt034753
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt079472
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt018973
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12395
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2682
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID DUES & FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0324152
IRS990ScheduleD/TotalLiabilityAmt022050
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt070254
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt070254
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt076349
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0102894
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0102894
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt026545
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt06095
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt06095
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0KATE PACKER
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt02071 VESTAL PARKWAY WEST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0VESTAL
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd013850
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt05443
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0NYS MAJOR PROJECTS
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt033 HOLCOMB RD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0AVERILL PARK
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd012018
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CONSISTS OF MEMBERS THAT MAKE UP THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS ANNUALLY ELECTED OFFICERS THAT ATTEND BI-MONTHLY MEETINGS THAT ACT ON BEHALF OF THE MEMBERSHIP ON ALL LOCAL ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BODY ACTS BY APPROVING OR REJECTING ANY BUSINESS THAT MAY RIGHTLY COME BEFORE IT THROUGH A VOTING PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5YOUTH ACTIVITES 5,559 0 0 CHRISTMAS TREE TAGS 5,301 0 0 VETERANS 3,792 0 0 ELKS NATIONAL FUND 3,347 0 0 BULLITEN 2,306 0 0 COMMUNITY ACTIVITIES 2,198 0 0 PAYROLL SERVICE FEES 1,731 0 0 BANK CHARGES 1,714 0 0 LAUNDRY & LINEN 1,668 0 0 LICENSES & PERMITS 1,494 0 0 MISCELLANEOUS 1,357 0 0 AMERICANISM 1,302 0 0 SUPPLIES 1,103 0 0 DIGNITARY ENTERTAINMENT 537 0 0 TELEPHONE 517 0 0 TOTAL 33,926 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF TRUSTEES SELECTS THE INDEPENDENT ACCOUNTANT TO COMPLETE REVIEW OF FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 12, PART XII, LINE 2C
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0507676
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt032953
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0218798
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0107360
IRS990/TotalLiabilitiesEOYAmt0100332
IRS990/TotalLiabilitiesGrp/BOYAmt0107360
IRS990/TotalLiabilitiesGrp/EOYAmt0100332
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0400316
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0428821
IRS990/TotalRevenueGrp/ExclusionAmt027602
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0183229
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0243784
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0507676
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0529153
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0285932
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0283497
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0216 ROBBLE AVE
IRS990/USAddress/CityNm0ENDICOTT
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd013760
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015

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