Civic Intelligence

Benevolent & Protective Order Of

990 • Fiscal year 2020 • EIN 23-7272444

Apr 01, 2019 to Mar 31, 2020 • Filed on Jul 13, 2020

4201 Gus Thomasson RdMesquite, TX 75150-2227

(972) 240-1540

Siviq Scores

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

Liabilities / Assets

74th percentile

0.13x

Higher debt load relative to assets than 74% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

89th percentile

0.96x

Higher debt load relative to revenue than 89% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Net Margin

22nd percentile

-15%

Higher net margin than 22% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

62nd percentile

$2,790

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Asset Growth

61st percentile

0.9%

Faster asset growth than 61% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

26th percentile

-21%

Faster revenue growth than 26% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$889,523

Up $7,528 (+0.9%) from 2019

Net Assets

Up

$770,683

Up $30,426 (+4.1%) from 2019

Liabilities

Down

$118,840

Down $22,898 (-16%) from 2019

Revenue

Down

$123,194

Down $32,429 (-21%) from 2019

Expenses

Down

$141,992

Down $19,538 (-12%) from 2019

Net Income

Down

-$18,798

Down $12,891 (-218%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2019: $881,995Liabilities 2019: $141,738Net Assets 2019: $740,2572019Assets 2020: $889,523Liabilities 2020: $118,840Net Assets 2020: $770,6832020Assets 2021: $917,570Liabilities 2021: $96,856Net Assets 2021: $820,7142021Assets 2022: $981,820Liabilities 2022: $154,888Net Assets 2022: $826,9322022Assets 2023: $953,745Liabilities 2023: $117,813Net Assets 2023: $835,9322023Assets 2024: $1,007,235Liabilities 2024: $77,692Net Assets 2024: $929,5432024

Highlighted filing

2020

Assets$889,523
Liabilities$118,840
Net Assets$770,683

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2019: $155,623Expenses 2019: $161,530Net Income 2019: -$5,9072019Revenue 2020: $123,194Expenses 2020: $141,992Net Income 2020: -$18,7982020Revenue 2021: $138,058Expenses 2021: $95,516Net Income 2021: $42,5422021Revenue 2022: $211,919Expenses 2022: $164,239Net Income 2022: $47,6802022Revenue 2023: $217,780Expenses 2023: $208,781Net Income 2023: $8,9992023Revenue 2024: $271,518Expenses 2024: $220,116Net Income 2024: $51,4022024

Highlighted filing

2020

Revenue$123,194
Expenses$141,992
Net Income-$18,798
Jump To
Filing Snapshot
Filing Period
Apr 1, 2019 to Mar 31, 2020
Signed
Jul 13, 2020
Return Version
2019v5.1
Gross Receipts
$155,394
Mission and Program Overview

Mission

To inculcate the principles of our order charity justice brotherly love and fidelity. See schedule o.

To carry on fraternal activities under the lodge system, the net income of which is used exclusively for benevolent and charitable purpos

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$740,257$770,683▲ $30,426
Land, Buildings, and Equipment, Net$761,794$731,835▼ $29,959
Savings and Temporary Cash Investments$52,021$50,572▼ $1,449
Cash and Non-Interest-Bearing Accounts$33,817$47,908▲ $14,091
Inventories for Sale or Use$3,045$1,774▼ $1,271
Total Assets$881,995$889,523▲ $7,528
Other Assets Total$31,318$57,434▲ $26,116
Liabilities
Deferred Revenue$141,738$118,840▼ $22,898
Total Liabilities$141,738$118,840▼ $22,898
Net Assets / Fund Balance
Total Net Assets Fund Balance$740,257$770,683▲ $30,426
Total Liabilities and Net Assets / Fund Balance$881,995$889,523▲ $7,528

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$543,462$421,401$964,863
Land$168,420-$168,420
Equipment$19,953-$19,953
Financial Derivatives$50,571--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christopher PoolSecretaryPT$2,790$2,790
Faye PriceTreasurerPT$2,600$2,600

Board Members and Trustees

NameTitle
Darrell CoxFive Year Trustee
Michael GibsonFour Year Trustee
Dennis RendellOne Year Trustee
Glenn PinsonThree Year Trustee
Joyce RiddleTwo Year Trustee
Freddie PiersonChaplain
Paul SullivanExalted Ruler
Nancy FickInner Guard
Michael CroppLeading Knight
Richard ZabrouskiLecturing Knight
James WantlandLoyal Knight
Keith TackettTiler

Highest Paid Contractors

ContractorServicesLocationCompensation
Jim Oswalt Tax Service INCGrand Lodge Audit And Tax Return407 E PINECREST DR UNIT 4, Marshall, TX 75670-7210$800
Revenue and Support

Revenue Composition

Contributions and Grants
$9,349
Program Service Revenue
$0
Investment Income
$604
Other Revenue
$113,241
All Other Contributions
$40
Change in Net Assets
$-18,798
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$87,438
Salaries, Compensation, and Employee Benefits$30,861
Grants and Similar Amounts Paid$7,822
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$41,163--$41,163
Depreciation Depletion$29,959--$29,959
Other Salaries and Wages$25,405--$25,405
Benefits to Members$15,871--$15,871
Other Expenses$8,100--$8,100
Grants to Domestic Individuals$7,822--$7,822
Current Officers, Directors, Trustees, and Key Employees$5,390--$5,390
Insurance$3,635--$3,635
Office Expenses$1,676--$1,676
Conferences and Meetings$1,383--$1,383
Fees for Services Accounting$800--$800
Information Technology$722--$722
Payroll Taxes$66--$66
Total Functional Expenses$141,992$0$0$141,992
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$26,116
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
No
Audit committee
Yes
Backup withholding compliance
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

Part VI, Section A, Line 6

All paid up members of the lodge are elks in good standing.

PART VI, SECTION A, LINE 7A

New officers are elected each year by a majority vote of the members in good standing at the election meeting in february.

PART VI, SECTION A, LINE 8A

Minutes are taken of every lodge meeting.

PART VI, SECTION A, LINE 8B

Minutes are taken at all committee meetings during the year.

Part VI, Section B, Line 11

The form 990 is returned from the auditor to the lodge auditing and accounting committee and after review presents it to the membership at a regular meeting.

Part VI, Section C, Line 19

The governing documents of the lodge are open for review to any of the members who wish to review them. No one not an elk in good standing can review the documents. We do not make our governing documents, conflict of interest policy and financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
23-7272444
Phone
9722401540
Address
4201 GUS THOMASSON RD, MESQUITE, TX 75150-2227
Doing Business As
Elks of USA Mesquite 2404

Signing Officer

Name
Paul Sullivan
Title
Exalted Ruler
Phone
9722401540
Signed
2020-07-13
Discuss with paid preparer
No

Organization Details

Principal Officer
Paul Sullivan
Formed
2008
Legal Domicile
TX
Voting Board Members
8
Independent Board Members
8
Employees
2
Volunteers
40

Preparer

Firm
Jim Oswalt Tax Service Inc
Address
407 E PINECREST DRIVE UNIT 4, MARSHALL, TX 75670-7210
Preparer
James E Oswalt
Phone
9039352260
Supplemental Narrative

Additional Explanations

Part XI, Line 9

Increase in restricted funds account.

Form 990 - Supplemental Information

Statement of program service accomplishments: to carry on fraternal activities under the lodge system, the net income of which is used exclusively for benevolent and charitable purposes. This is accomplished through youth activities, drug awareness, youth scholarships, assistance to local charities, veterans programs and nursing homes.

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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/Form990PartVIISectionAGrp/TitleTxt0FIVE YEAR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1LEADING KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt2LOYAL KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt5TWO YEAR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6ONE YEAR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXALTED RULER
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHAPLAIN
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt031318
IRS990/OtherAssetsTotalGrp/EOYAmt057434
IRS990/OtherChangesInNetAssetsAmt049224
IRS990/OtherExpensesGrp/Desc0LIQUOR AND SALES TAXES
IRS990/OtherExpensesGrp/ProgramServicesAmt08100
IRS990/OtherExpensesGrp/TotalAmt08100
IRS990/OtherRevenueMiscGrp/Desc0LODGE ACTIVITIES
IRS990/OtherRevenueMiscGrp/Desc1DEFERRED GAIN ON ANTENNA SALE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt014539
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt122451
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt014539
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt122451
IRS990/OtherRevenueTotalAmt036990
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt025405
IRS990/OtherSalariesAndWagesGrp/TotalAmt025405
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt066
IRS990/PayrollTaxesGrp/TotalAmt066
IRS990/PoliciesReferenceChaptersInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0PAUL SULLIVAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt023280
IRS990/PYContributionsGrantsAmt010698
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt024020
IRS990/PYInvestmentIncomeAmt07
IRS990/PYOtherExpensesAmt086605
IRS990/PYOtherRevenueAmt0144918
IRS990/PYRevenuesLessExpensesAmt0-5907
IRS990/PYSalariesCompEmpBnftPaidAmt027625
IRS990/PYTotalExpensesAmt0161530
IRS990/PYTotalRevenueAmt0155623
IRS990/QuidProQuoContributionsInd0false
IRS990/QuidProQuoContriDisclInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-18798
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt016497
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0740257
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0770683
IRS990/SavingsAndTempCashInvstGrp/BOYAmt052021
IRS990/SavingsAndTempCashInvstGrp/EOYAmt050572
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0543462
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0421401
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0964863
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt019953
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt019953
IRS990ScheduleD/FinancialDerivativesGrp/BookValueAmt050571
IRS990ScheduleD/FinancialDerivativesGrp/MethodValuationCd0F
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0168420
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0168420
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0731835
IRS990ScheduleD/TotalBookValueSecuritiesAmt050571
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt055308
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt026116
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt026116
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt026116
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerBusinessName/BusinessNameLine1Txt0FORT WORTH BOOKKEEPING INC
IRS990ScheduleG/GamingManagerIsIndCntrctInd0X
IRS990ScheduleG/GamingManagerServicesProvTxt0ALL BINGO ACTIVITIES
IRS990ScheduleG/GamingOtherFacilityPct01
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0true
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0E
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt03412 MARQUITA DRIVE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0FORT WORTH
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0TX
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd0761166401
IRS990ScheduleG/StatesWhereGamingConductedCd0TX
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0OUR GAMING ACTIVITIES (BINGO) ARE CONDUCTED AS A MEMBER OF BALCH SPRINGS BINGO UNIT TRUST. WE ARE ONE OF THE FIVE MEMBERS WHO RECEIVE A CHARITABLE DONATION FROM THE TRUST EACH QUARTER.
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL PAID UP MEMBERS OF THE LODGE ARE ELKS IN GOOD STANDING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NEW OFFICERS ARE ELECTED EACH YEAR BY A MAJORITY VOTE OF THE MEMBERS IN GOOD STANDING AT THE ELECTION MEETING IN FEBRUARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MINUTES ARE TAKEN OF EVERY LODGE MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MINUTES ARE TAKEN AT ALL COMMITTEE MEETINGS DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS RETURNED FROM THE AUDITOR TO THE LODGE AUDITING AND ACCOUNTING COMMITTEE AND AFTER REVIEW PRESENTS IT TO THE MEMBERSHIP AT A REGULAR MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS OF THE LODGE ARE OPEN FOR REVIEW TO ANY OF THE MEMBERS WHO WISH TO REVIEW THEM. NO ONE NOT AN ELK IN GOOD STANDING CAN REVIEW THE DOCUMENTS. WE DO NOT MAKE OUR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6INCREASE IN RESTRICTED FUNDS ACCOUNT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS: TO CARRY ON FRATERNAL ACTIVITIES UNDER THE LODGE SYSTEM, THE NET INCOME OF WHICH IS USED EXCLUSIVELY FOR BENEVOLENT AND CHARITABLE PURPOSES. THIS IS ACCOMPLISHED THROUGH YOUTH ACTIVITIES, DRUG AWARENESS, YOUTH SCHOLARSHIPS, ASSISTANCE TO LOCAL CHARITIES, VETERANS PROGRAMS AND NURSING HOMES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, SECTION A, LINE 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI, SECTION A, LINE 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI, SECTION A, LINE 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990 - SUPPLEMENTAL INFORMATION
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0881995
IRS990/TotalAssetsEOYAmt0889523
IRS990/TotalAssetsGrp/BOYAmt0881995

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