Civic Intelligence

Benevolent and Protective Order of Elks

990 • Fiscal year 2017 • EIN 24-0835010

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 05, 2017

703 Georgian PlSomerset, PA 15501-1615

(814) 444-1954

Siviq Scores

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

Liabilities / Assets

64th percentile

0.06x

Higher debt load relative to assets than 64% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

66th percentile

0.23x

Higher debt load relative to revenue than 66% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Net Margin

85th percentile

26%

Higher net margin than 85% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Asset Growth

81st percentile

7.5%

Faster asset growth than 81% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

78th percentile

23%

Faster revenue growth than 78% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,106,707

Up $77,457 (+7.5%) from 2016

Net Assets

Up

$1,039,564

Up $76,195 (+7.9%) from 2016

Liabilities

Up

$67,143

Up $1,262 (+1.9%) from 2016

Revenue

Up

$289,083

Up $53,457 (+23%) from 2016

Expenses

Down

$212,888

Down $12,165 (-5.4%) from 2016

Net Income

Up

$76,195

Up $65,622 (+621%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2015: $1,027,580Liabilities 2015: $74,784Net Assets 2015: $952,7962015Assets 2016: $1,029,250Liabilities 2016: $65,881Net Assets 2016: $963,3692016Assets 2017: $1,106,707Liabilities 2017: $67,143Net Assets 2017: $1,039,5642017Assets 2018: $1,222,036Liabilities 2018: $56,381Net Assets 2018: $1,165,6552018Assets 2019: $1,384,629Liabilities 2019: $76,773Net Assets 2019: $1,307,8562019Assets 2020: $1,202,592Liabilities 2020: $47,911Net Assets 2020: $1,154,6812020Assets 2021: $1,535,694Liabilities 2021: $76,968Net Assets 2021: $1,458,7262021Assets 2022: $1,552,864Liabilities 2022: $86,282Net Assets 2022: $1,466,5822022Assets 2023: $1,675,040Liabilities 2023: $76,558Net Assets 2023: $1,598,4822023Assets 2024: $1,779,057Liabilities 2024: $69,292Net Assets 2024: $1,709,7652024Assets 2025: $1,886,209Liabilities 2025: $78,082Net Assets 2025: $1,808,1272025

Highlighted filing

2017

Assets$1,106,707
Liabilities$67,143
Net Assets$1,039,564

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2015: $310,199Expenses 2015: $246,667Net Income 2015: $63,5322015Revenue 2016: $235,626Expenses 2016: $225,053Net Income 2016: $10,5732016Revenue 2017: $289,083Expenses 2017: $212,888Net Income 2017: $76,1952017Revenue 2018: $416,836Expenses 2018: $290,745Net Income 2018: $126,0912018Revenue 2019: $426,755Expenses 2019: $284,554Net Income 2019: $142,2012019Revenue 2020: $376,188Expenses 2020: $529,363Net Income 2020: -$153,1752020Revenue 2021: $524,678Expenses 2021: $220,633Net Income 2021: $304,0452021Revenue 2022: $411,026Expenses 2022: $403,170Net Income 2022: $7,8562022Revenue 2023: $506,166Expenses 2023: $374,266Net Income 2023: $131,9002023Revenue 2024: $501,617Expenses 2024: $390,334Net Income 2024: $111,2832024Revenue 2025: $511,737Expenses 2025: $413,375Net Income 2025: $98,3622025

Highlighted filing

2017

Revenue$289,083
Expenses$212,888
Net Income$76,195
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 5, 2017
Return Version
2016v3.0
Gross Receipts
$289,083
Mission and Program Overview

Mission

To unite all PA Elks in furthering the

To unite all PA Elks in furthering the charitable, civic, and patriotic objectives of the Benevolent and Protective Order of Elks. The organization's major charitable program is the home service program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$838,585$954,717▲ $116,132
Savings and Temporary Cash Investments$171,338$129,963▼ $41,375
Cash and Non-Interest-Bearing Accounts$9,020$10,154▲ $1,134
Prepaid Expenses and Deferred Charges$7,827$9,262▲ $1,435
Total Assets$1,029,250$1,106,707▲ $77,457
Other Assets Total$2,480$2,611▲ $131
Liabilities
Deferred Revenue$60,504$66,818▲ $6,314
Accounts Payable and Accrued Expenses$5,377$325▼ $5,052
Total Liabilities$65,881$67,143▲ $1,262
Net Assets / Fund Balance
Unrestricted Net Assets$956,458$1,037,122▲ $80,664
Temporarily Rstr Net Assets$6,911$2,442▼ $4,469
Total Net Assets Fund Balance$963,369$1,039,564▲ $76,195
Total Liabilities and Net Assets / Fund Balance$1,029,250$1,106,707▲ $77,457
Compensation and Service Providers

Board Members and Trustees

NameTitle
MARGARET O'POLKAPresident
Ben RaderTrustee
Bradly SingerTrustee
Edward P LavalleTrustee
Mark HutsonTrustee
Raymond J BenderTrustee
Timothy MccandlessAsst Secretary
David EdwardsSecretary/Treasurer
Glenn FosterVP
Revenue and Support

Revenue Composition

Contributions and Grants
$106,180
Program Service Revenue
$103,417
Investment Income
$73,586
Other Revenue
$5,900
All Other Contributions
$106,180
Change in Net Assets
$76,195

Audited Revenue Reconciliation

Revenue per Audited Statements
$289,083
Total Revenue per Audited Statements
$289,083
Total Revenue per Form 990
$289,083
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$183,096
Salaries, Compensation, and Employee Benefits$29,792
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$76,039
All Other Expenses---$43,094
Other Salaries and Wages---$24,314
Other Expenses---$13,346
Insurance---$11,417
Office Expenses---$8,594
Fees for Services Accounting---$7,445
Occupancy---$4,350
Fees for Service Investment Mgmnt Fees---$3,165
Current Officers, Directors, Trustees, and Key Employees---$3,000
Payroll Taxes---$2,478
Total Functional Expenses$0$0$0$212,888

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$212,888
Total Expenses per Audited Statements$212,888
Total Expenses per Form 990$212,888
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$5,900
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
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order of Elks
EIN
24-0835010
Phone
8144441954
Address
703 Georgian Pl, Somerset, PA 15501-1615

Signing Officer

Name
David J Edwards
Title
Secretary
Phone
8144441954
Signed
2017-10-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David J Edwards
Formed
1906
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
3,000

Preparer

Firm
Ritchey Ritchey & Koontz
Address
336 E Pitt Street, Bedford, PA 15522
Preparer
Brad M Koontz
Phone
8146239510
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Copy of 990 provided to all officers & trustees

Pt VI, Line 12C

The Organization's written conflict of interest policy states that an interested party is under a continuing obligation to disclose any actual or potential conflict of interest as soon as it is known, or reasonably should have been known. An interested party shall complete a questionnaire to fully and completely disclose the material facts about any actual or potentional conflict of interest. The discloseure statement shall be completed and updated annually, or at such time that an actual or potential conflict arieses. A policy subcommittee shall be appointed annually.

Pt VI, Line 15A

Salaries are reviewed annually, and must be approved by a majority vote.

Pt VI, Line 15B

Salaries are reviewed annually, and must be approved by a majority vote.

Form 990, Part IX, Line 24E

Memorial 317.

Form 990, Part IX, Line 24E

Home Service 500.

Form 990, Part IX, Line 24E

Lodge 60.

Form 990, Part IX, Line 24E

Membership 349.

Form 990, Part IX, Line 24E

Ritualistic 15900.

Form 990, Part IX, Line 24E

State Assn 48.

Form 990, Part IX, Line 24E

Veterans 25920.

Financial Statement Notes

Pt X, Line 2

The Association is exempt from Federal taxes under Section 501(c)(8) of the Internal Revenue Code. It is also exempt from all Pennsylvania corporate income taxes. Federal income tax returns for the years ended June 30, 2016, 2015, 2015 are subject to examination by the Internal Revenue Service, generally for three years after they were filed. An income tax position may create an income tax contingency for the Association. As of June 30, 2016, there were no income tax positions that created an income tax contingency.

Pt XI, Line 4B

Investment loss

Pt XII, Line 4B

Investment loss

Raw XML Appendix372 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association is exempt from Federal taxes under Section 501(c)(8) of the Internal Revenue Code. It is also exempt from all Pennsylvania corporate income taxes. Federal income tax returns for the years ended June 30, 2016, 2015, 2015 are subject to examination by the Internal Revenue Service, generally for three years after they were filed. An income tax position may create an income tax contingency for the Association. As of June 30, 2016, there were no income tax positions that created an income tax contingency.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Investment loss
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Investment loss
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Copy of 990 provided to all officers & trustees
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization's written conflict of interest policy states that an interested party is under a continuing obligation to disclose any actual or potential conflict of interest as soon as it is known, or reasonably should have been known. An interested party shall complete a questionnaire to fully and completely disclose the material facts about any actual or potentional conflict of interest. The discloseure statement shall be completed and updated annually, or at such time that an actual or potential conflict arieses. A policy subcommittee shall be appointed annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Salaries are reviewed annually, and must be approved by a majority vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Salaries are reviewed annually, and must be approved by a majority vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Memorial 317.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Home Service 500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Lodge 60.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Membership 349.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Ritualistic 15900.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9State Assn 48.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Veterans 25920.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PA Elks Major Projects Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0256084084
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Operating Capital Major Projects
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0509(a)2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO Box 1255
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Somerset
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0155011255
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Shared equally
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Shared equally
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Pa Elks Major Projects Inc
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1PA Elks Major Projects Inc
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0o
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1p
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt06911
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt02442
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01029250
IRS990/TotalAssetsEOYAmt01106707
IRS990/TotalAssetsGrp/BOYAmt01029250
IRS990/TotalAssetsGrp/EOYAmt01106707
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0106180
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt0212888
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt065881
IRS990/TotalLiabilitiesEOYAmt067143
IRS990/TotalLiabilitiesGrp/BOYAmt065881
IRS990/TotalLiabilitiesGrp/EOYAmt067143
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0963369
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01039564
IRS990/TotalProgramServiceRevenueAmt0103417
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0182903
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0289083
IRS990/TotalVolunteersCnt03000
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01029250
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01106707
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0956458
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01037122
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0703 Georgian Pl
IRS990/USAddress/CityNm0Somerset
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd0155011615
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0paelks.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID J EDWARDS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum08144441954
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Benevolent and Protective Order of Elks
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0240835010
ReturnHeader/Filer/PhoneNum08144441954
ReturnHeader/Filer/USAddress/AddressLine1Txt0703 Georgian Pl
ReturnHeader/Filer/USAddress/CityNm0Somerset
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd0155011615
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E7B50DF1BB718583D3F6D4D476DFE92A7C3EBFB9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E7B50DF1BB718583D3F6D4D476DFE92A7C3EBFB9
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.248.94.133
ReturnHeader/FilingSecurityInformation/IPDt02017-10-19
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm011:39:49
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Ritchey Ritchey & Koontz
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0336 E Pitt Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bedford
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015522
ReturnHeader/PreparerPersonGrp/PhoneNum08146239510
ReturnHeader/PreparerPersonGrp/PreparationDt02017-10-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRAD M KOONTZ
ReturnHeader/ReturnTs02017-10-19T11:40:08-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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