Civic Intelligence

Benevolent & Protective Order of Elks 1138 Berwick

990 • Fiscal year 2014 • EIN 24-0789028

Apr 01, 2013 to Mar 31, 2014 • Filed on Jul 22, 2014

117 W 2nd Street18603

(570) 759-8131

Siviq Scores

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

Liabilities / Assets

79th percentile

0.21x

Higher debt load relative to assets than 79% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

84th percentile

0.45x

Higher debt load relative to revenue than 84% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Net Margin

58th percentile

4.0%

Higher net margin than 58% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Top Officer Pay

82nd percentile

$1,800

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Asset Growth

58th percentile

1.3%

Faster asset growth than 58% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$383,722

Down $30,760 (-7.4%) from 2012

Net Assets

Down

$304,528

Down $10,661 (-3.4%) from 2012

Liabilities

Down

$79,194

Down $20,099 (-20%) from 2012

Revenue

$177,308

No earlier filing loaded for comparison.

Expenses

Up

$170,177

Up $15,578 (+10%) from 2012

Net Income

$7,131

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $414,482Liabilities 2012: $99,293Net Assets 2012: $315,1892012Assets 2014: $383,722Liabilities 2014: $79,194Net Assets 2014: $304,5282014Assets 2015: $393,548Liabilities 2015: $75,564Net Assets 2015: $317,9842015Assets 2016: $435,272Liabilities 2016: $70,022Net Assets 2016: $365,2502016Assets 2017: $411,208Liabilities 2017: $65,785Net Assets 2017: $345,4232017Assets 2018: $424,091Liabilities 2018: $54,229Net Assets 2018: $369,8622018Assets 2019: $429,527Liabilities 2019: $70,221Net Assets 2019: $359,3062019Assets 2021: $681,753Liabilities 2021: $22,400Net Assets 2021: $659,3532021Assets 2022: $711,386Liabilities 2022: $12,715Net Assets 2022: $698,6712022Assets 2025: $678,488Liabilities 2025: $29,640Net Assets 2025: $648,8482025

Highlighted filing

2014

Assets$383,722
Liabilities$79,194
Net Assets$304,528

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2012: $154,5992012Revenue 2014: $177,308Expenses 2014: $170,177Net Income 2014: $7,1312014Revenue 2015: $213,851Expenses 2015: $198,058Net Income 2015: $15,7932015Revenue 2016: $249,329Expenses 2016: $202,063Net Income 2016: $47,2662016Revenue 2017: $190,758Expenses 2017: $210,585Net Income 2017: -$19,8272017Revenue 2018: $228,560Expenses 2018: $204,121Net Income 2018: $24,4392018Revenue 2019: $153,995Expenses 2019: $164,551Net Income 2019: -$10,5562019Revenue 2021: $121,487Expenses 2021: $127,144Net Income 2021: -$5,6572021Revenue 2022: $188,357Expenses 2022: $149,039Net Income 2022: $39,3182022Revenue 2025: $224,513Expenses 2025: $203,832Net Income 2025: $20,6812025

Highlighted filing

2014

Revenue$177,308
Expenses$170,177
Net Income$7,131
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Jul 22, 2014
Return Version
2013v3.1
Gross Receipts
$300,340
Mission and Program Overview

Mission

PROMOTE FRATERNALISM

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$185,188$176,238▼ $8,950
Savings and Temporary Cash Investments$111,675$113,583▲ $1,908
Cash and Non-Interest-Bearing Accounts$57,902$65,752▲ $7,850
Investments in Publicly Traded Securities$13,984$17,086▲ $3,102
Prepaid Expenses and Deferred Charges$5,656$6,656▲ $1,000
Inventories for Sale or Use$4,547$4,407▼ $140
Total Assets$378,952$383,722▲ $4,770
Liabilities
Mortgage Notes Payable Secured by Investment Property$69,311$63,762▼ $5,549
Other Liabilities$15,346$15,432▲ $86
Total Liabilities$84,657$79,194▼ $5,463
Net Assets / Fund Balance
Unrestricted Net Assets$294,295$304,528▲ $10,233
Total Net Assets Fund Balance$294,295$304,528▲ $10,233
Total Liabilities and Net Assets / Fund Balance$378,952$383,722▲ $4,770

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$74,962$235,224$310,186
Equipment$90,857$128,353$219,210
Land$10,419-$10,419
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kay GermanSecretaryPT$1,800$1,800

Board Members and Trustees

NameTitle
Charlie YoheExalted Ruler
Ron KileTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$29,288
Program Service Revenue
$0
Investment Income
$1,913
Other Revenue
$146,107
All Other Contributions
$5,951
Change in Net Assets
$7,131
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$98,606
Salaries, Compensation, and Employee Benefits$56,206
Grants and Similar Amounts Paid$15,365
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$48,477
Occupancy---$31,223
Other Expenses---$28,274
Grants to Domestic Orgs---$14,365
Depreciation Depletion---$8,950
Insurance---$6,965
Payroll Taxes---$5,929
Conferences and Meetings---$3,045
Interest---$2,594
Advertising---$2,124
Current Officers, Directors, Trustees, and Key Employees---$1,800
Office Expenses---$1,645
Grants to Domestic Individuals---$1,000
Fees for Services Accounting---$850
Fees for Services Other---$100
Total Functional Expenses$0$0$0$170,177
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$104,973
Fundraising Gross Income$47,322
Fundraising Direct Expenses$36,001
Gaming Direct Expenses$16,809
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 2$26,352$26,352$26,127$225
Event 1$9,359$9,359$1,826$7,533
Total Events$47,322$47,322$36,001$11,321
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Dues$13,132
Payroll Taxes Payable$1,998
Maintenance Fund$302
Governance and Compliance

Governance Checklist

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

Filer

EIN
24-0789028
Phone
5707598131

Signing Officer

Name
Charlie Yohe
Title
Exalted Ruler
Phone
5707598131
Signed
2014-07-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ron Kile
Formed
1908
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
8
Volunteers
20

Preparer

Preparer
Michael a Daddio CPA
Phone
5707527860
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

A copy of the form 990 is made available to its board

Pt VI, Line 11B

PRIOR TO FILING.

Pt XI

Line 5 - other changes in net asses: unrealized gains

Pt XI

ON INVESTMENTS $3,102.

Pt VI, Line 6

The organization consists of members.

Pt VI, Line 7A

Members are eligible to elect individuals to the governing body.

Form 990EZ, Part I, Line 8

FACILITY RENTAL

Form 990EZ, Part I, Line 16

Payroll taxes entertainment costs interest expense operating costs bank charges supplies insurance licenses telephone state major project youth activities scholarships plaque collection community support conventions office expenses grand lodge dues state dues property taxes

Form 990EZ, Part II, Line 24

INVENTORY BAD CHECKS

Form 990EZ, Part II, Line 26

Accounts payable deferred revenue notes payable prepaid dues payroll taxes payable maintenance fund

Raw XML Appendix366 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/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01908
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IRS990/FSAuditedInd0false
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IRS990/FundraisingDirectExpensesAmt036001
IRS990/FundraisingGrossIncomeAmt047322
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt016809
IRS990/GamingGrossIncomeAmt0104973
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt01000
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0300340
IRS990/GrossRentsGrp/RealAmt02269
IRS990/GrossSalesOfInventoryAmt0114575
IRS990/GroupExemptionNum01156
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IRS990/LegalDomicileStateCd0PA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
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IRS990/MembershipDuesAmt023337
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROMOTE FRATERNALISM
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt069311
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IRS990/OccupancyGrp/TotalAmt031223
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
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IRS990/OtherExpensesGrp/Desc0LICENSES
IRS990/OtherExpensesGrp/Desc1DUES
IRS990/OtherExpensesGrp/Desc2OPERATING EXPENSES/SUPPLIES
IRS990/OtherExpensesGrp/Desc3ELKS PROGRAMS
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IRS990ScheduleG/IndividualWithBooksNm0DORIS BADOLATO
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MAINTAINS ADEQUATE RECORDS SUBSTANTIAING THE RECIPIENT
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1OF ITS GRANTS AND ASSISTANCE, NO ONE ORGANIZATION RECEIVED MORE THAN
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt2$5,000 DURING FISCAL YEAR ENDING 3/31/14.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt I Line 2
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt I Line 2
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt I Line 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS MADE AVAILABLE TO ITS BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 5 - OTHER CHANGES IN NET ASSES: UNREALIZED GAINS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ON INVESTMENTS $3,102.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION CONSISTS OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEMBERS ARE ELIGIBLE TO ELECT INDIVIDUALS TO THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FACILITY RENTAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PAYROLL TAXES ENTERTAINMENT COSTS INTEREST EXPENSE OPERATING COSTS BANK CHARGES SUPPLIES INSURANCE LICENSES TELEPHONE STATE MAJOR PROJECT YOUTH ACTIVITIES SCHOLARSHIPS PLAQUE COLLECTION COMMUNITY SUPPORT CONVENTIONS OFFICE EXPENSES GRAND LODGE DUES STATE DUES PROPERTY TAXES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8INVENTORY BAD CHECKS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ACCOUNTS PAYABLE DEFERRED REVENUE NOTES PAYABLE PREPAID DUES PAYROLL TAXES PAYABLE MAINTENANCE FUND
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part II, Line 26
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0378952
IRS990/TotalAssetsEOYAmt0383722
IRS990/TotalAssetsGrp/BOYAmt0378952
IRS990/TotalAssetsGrp/EOYAmt0383722
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt029288
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/TotalAmt0170177
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt084657
IRS990/TotalLiabilitiesEOYAmt079194
IRS990/TotalLiabilitiesGrp/BOYAmt084657
IRS990/TotalLiabilitiesGrp/EOYAmt079194
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0294295
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0304528
IRS990/TotalReportableCompFromOrgAmt01800
IRS990/TotalRevenueGrp/ExclusionAmt021236
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0126784
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0177308
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0378952
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0383722
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0294295
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0304528
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10117 W 2ND STREET
IRS990/USAddress/City0BERWICK
IRS990/USAddress/State0PA
IRS990/USAddress/ZIPCode018603
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLIE YOHE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum05707598131
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-07-22
ReturnHeader/Filer/BusinessName/BusinessNameLine10BENEVOLENT & PROTECTIVE ORDER OF ELKS 1138 BERWICK
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0240789028
ReturnHeader/Filer/PhoneNum05707598131
ReturnHeader/Filer/USAddress/AddressLine10117 W 2ND STREET
ReturnHeader/Filer/USAddress/City0BERWICK
ReturnHeader/Filer/USAddress/State0PA
ReturnHeader/Filer/USAddress/ZIPCode018603
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10ND ACCOUNTING AND CONSULTING PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine105929 MAIN RD PO BOX 105
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0SWEET VALLEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0186560105
ReturnHeader/PreparerPersonGrp/PhoneNum05707527860
ReturnHeader/PreparerPersonGrp/PreparationDt02014-08-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL A DADDIO CPA
ReturnHeader/ReturnTs02014-08-08T06:41:46-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-04-01
ReturnHeader/TaxPeriodEndDt02014-03-31
ReturnHeader/TaxYr02013

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