Civic Intelligence

Benevolent and Protective Order of Elks Lodge 2508

990 • Fiscal year 2018 • EIN 23-7219136

Apr 01, 2017 to Mar 31, 2018 • Filed on Jun 25, 2018

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

78th percentile

0.17x

Higher debt load relative to assets than 78% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

80th percentile

0.46x

Higher debt load relative to revenue than 80% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Net Margin

67th percentile

10%

Higher net margin than 67% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

69th percentile

$4,000

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Asset Growth

65th percentile

2.7%

Faster asset growth than 65% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

16th percentile

-19%

Faster revenue growth than 16% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$543,644

Up $35,968 (+7.1%) from 2016

Net Assets

Up

$452,800

Up $166,868 (+58%) from 2016

Liabilities

Down

$90,844

Down $130,900 (-59%) from 2016

Revenue

Down

$198,500

Down $38,337 (-16%) from 2016

Expenses

Down

$178,455

Down $13,257 (-6.9%) from 2016

Net Income

Down

$20,045

Down $25,080 (-56%) 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 2018: $543,644Liabilities 2018: $90,844Net Assets 2018: $452,8002018Assets 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

2018

Assets$543,644
Liabilities$90,844
Net Assets$452,800

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 2018: $198,500Expenses 2018: $178,455Net Income 2018: $20,0452018Revenue 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

2018

Revenue$198,500
Expenses$178,455
Net Income$20,045
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Jun 25, 2018
Return Version
2017v2.3
Gross Receipts
$503,849
Mission and Program Overview

Mission

Fraternal Organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$324,152$324,856▲ $704
Cash and Non-Interest-Bearing Accounts$137,439$136,212▼ $1,227
Investments in Publicly Traded Securities$50,655$65,994▲ $15,339
Inventories for Sale or Use$12,114$11,721▼ $393
Prepaid Expenses and Deferred Charges$4,793$4,861▲ $68
Total Assets$529,153$543,644▲ $14,491
Liabilities
Mortgage Notes Payable Secured by Investment Property$65,521$49,188▼ $16,333
Other Liabilities$22,050$24,042▲ $1,992
Accounts Payable and Accrued Expenses$12,761$17,614▲ $4,853
Total Liabilities$100,332$90,844▼ $9,488
Net Assets / Fund Balance
Unrestricted Net Assets$283,497$285,828▲ $2,331
Temporarily Rstr Net Assets$145,324$166,972▲ $21,648
Total Net Assets Fund Balance$428,821$452,800▲ $23,979
Total Liabilities and Net Assets / Fund Balance$529,153$543,644▲ $14,491

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$181,329$81,493$262,822
Land$89,723-$89,723
Leasehold Improvements$39,422$40,050$79,472
Equipment$14,382$54,856$69,238
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tracy LindseySecretaryPT$4,000$4,000
Kate PackerTreasurerPT$2,400$2,400

Board Members and Trustees

NameTitle
Brian KocikTrustee
Jeff BabukaTrustee
John PoolerTrustee
Loe CunninghamTrustee
Michael Sage PerTrustee
Stacy PickeringChaplain
Thomas Butchko PerEsquire
Chris BattagliniExalted Rule
Christopher PullanoInner Guard
Susan RathboneLeading Knig
Amber DavidsonLecturing Kn
Ryan GeisenhofLoyal Knight
John NortonTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$41,886
Investment Income
$1,409
Other Revenue
$155,205
Change in Net Assets
$20,045
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$144,609
Salaries, Compensation, and Employee Benefits$27,967
Grants and Similar Amounts Paid$5,879
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$40,089
Other Salaries and Wages---$18,920
Depreciation Depletion---$14,827
Other Expenses---$9,776
Insurance---$7,635
Current Officers, Directors, Trustees, and Key Employees---$6,400
Grants to Domestic Orgs---$5,854
Conferences and Meetings---$5,072
Fees for Services Accounting---$4,500
Interest---$3,583
Office Expenses---$3,440
Payroll Taxes---$2,647
Advertising---$1,453
Grants to Domestic Individuals---$25
Total Functional Expenses$0$0$0$178,455
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Nys Major ProjectsAverill Park, NY--$5,854
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$111,281
Gaming Direct Expenses$93,003
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$21,041
Sales Tax Payable$2,573
Payroll Liabilities$428
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
2018-06-25
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
4
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

Americanism 5,918 0 0 christmas tree tags 5,422 0 0 lodge activites 4,901 0 0 veterans 4,387 0 0 youth activites 3,937 0 0 bulliten 3,631 0 0 elks national fund 3,365 0 0 laundry & linen 1,517 0 0 per capita - state 1,272 0 0 payroll service fees 1,250 0 0 telephone 1,218 0 0 community activities 878 0 0 bank charges 865 0 0 licenses & permits 693 0 0 dignitary entertainment 477 0 0 miscellaneous 358 0 0 total 40,089 0 0

Form 990, Part XI, Line 9

Rounding 4 change due to rounding throuout many years.

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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/PayrollTaxesGrp/TotalAmt02647
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04793
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04861
IRS990/PrincipalOfficerNm0CHRIS BATTAGLINI
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IRS990/PYContributionsGrantsAmt032953
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0181329
IRS990ScheduleD/BuildingsGrp/DepreciationAmt081493
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0262822
IRS990ScheduleD/EquipmentGrp/BookValueAmt014382
IRS990ScheduleD/EquipmentGrp/DepreciationAmt054856
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt069238
IRS990ScheduleD/LandGrp/BookValueAmt089723
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt089723
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt039422
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt040050
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt079472
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt021041
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12573
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2428
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID DUES & FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
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IRS990ScheduleD/TotalLiabilityAmt024042
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IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
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IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt090750
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt093003
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IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt018278
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt02253
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt02253
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IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
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
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0NYS MAJOR PROJECTS
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IRS990ScheduleI/RecipientTable/USAddress/CityNm0AVERILL PARK
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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/ExplanationTxt5AMERICANISM 5,918 0 0 CHRISTMAS TREE TAGS 5,422 0 0 LODGE ACTIVITES 4,901 0 0 VETERANS 4,387 0 0 YOUTH ACTIVITES 3,937 0 0 BULLITEN 3,631 0 0 ELKS NATIONAL FUND 3,365 0 0 LAUNDRY & LINEN 1,517 0 0 PER CAPITA - STATE 1,272 0 0 PAYROLL SERVICE FEES 1,250 0 0 TELEPHONE 1,218 0 0 COMMUNITY ACTIVITIES 878 0 0 BANK CHARGES 865 0 0 LICENSES & PERMITS 693 0 0 DIGNITARY ENTERTAINMENT 477 0 0 MISCELLANEOUS 358 0 0 TOTAL 40,089 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ROUNDING 4 CHANGE DUE TO ROUNDING THROUOUT MANY YEARS.
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
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/USAddress/CityNm0ENDICOTT
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd013760
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0HTTP://SOUTHERN.TIER.NET/VESTALELKS/

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