Civic Intelligence

Benevolent & Protective Order of Elks Lodge 219

990 • Fiscal year 2017 • EIN 25-0351385

Apr 01, 2016 to Mar 31, 2017 • Filed on Feb 06, 2018

790 South Street State Route 198Saegertown, PA 16433

(814) 783-0355

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.29x

Higher debt load relative to assets than 83% of similar nonprofits.

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

Liabilities / Revenue

74th percentile

0.39x

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

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

Net Margin

4th percentile

-69%

Higher net margin than 4% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

1st percentile

-34%

Faster asset growth than 1% of similar nonprofits.

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

Revenue Growth

52nd percentile

2.8%

Faster revenue growth than 52% of similar nonprofits.

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

Assets

Down

$278,753

Down $143,537 (-34%) from 2016

Net Assets

Down

$198,105

Down $138,847 (-41%) from 2016

Liabilities

Down

$80,648

Down $4,690 (-5.5%) from 2016

Revenue

Up

$207,391

Up $5,658 (+2.8%) from 2016

Expenses

Up

$350,099

Up $114,815 (+49%) from 2016

Net Income

Down

-$142,708

Down $109,157 (-325%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2013: $579,669Liabilities 2013: $67,317Net Assets 2013: $512,3522013Assets 2015: $436,263Liabilities 2015: $61,259Net Assets 2015: $375,0042015Assets 2016: $422,290Liabilities 2016: $85,338Net Assets 2016: $336,9522016Assets 2017: $278,753Liabilities 2017: $80,648Net Assets 2017: $198,1052017Assets 2018: $550,514Liabilities 2018: $8,607Net Assets 2018: $541,9072018Assets 2019: $472,431Liabilities 2019: $23,332Net Assets 2019: $449,0992019Assets 2020: $341,425Liabilities 2020: $29,055Net Assets 2020: $312,3702020Assets 2021: $348,635Liabilities 2021: $7,258Net Assets 2021: $341,3772021Assets 2022: $343,648Liabilities 2022: $4,647Net Assets 2022: $339,0012022Assets 2023: $374,120Liabilities 2023: $5,943Net Assets 2023: $368,1772023Assets 2024: $367,885Liabilities 2024: $15,659Net Assets 2024: $352,2262024Assets 2025: $341,128Liabilities 2025: $11,554Net Assets 2025: $329,5742025

Highlighted filing

2017

Assets$278,753
Liabilities$80,648
Net Assets$198,105

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2013: $447,7332013Revenue 2015: $328,437Expenses 2015: $395,674Net Income 2015: -$67,2372015Revenue 2016: $201,733Expenses 2016: $235,284Net Income 2016: -$33,5512016Revenue 2017: $207,391Expenses 2017: $350,099Net Income 2017: -$142,7082017Revenue 2018: $466,822Expenses 2018: $168,522Net Income 2018: $298,3002018Revenue 2019: $15,713Expenses 2019: $108,521Net Income 2019: -$92,8082019Revenue 2020: $138,564Expenses 2020: $275,293Net Income 2020: -$136,7292020Revenue 2021: $161,536Expenses 2021: $132,529Net Income 2021: $29,0072021Revenue 2022: $256,263Expenses 2022: $258,639Net Income 2022: -$2,3762022Revenue 2023: $244,874Expenses 2023: $215,698Net Income 2023: $29,1762023Revenue 2024: $244,279Expenses 2024: $260,230Net Income 2024: -$15,9512024Revenue 2025: $234,246Expenses 2025: $256,898Net Income 2025: -$22,6522025

Highlighted filing

2017

Revenue$207,391
Expenses$350,099
Net Income-$142,708
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Feb 6, 2018
Return Version
2016v3.0
Gross Receipts
$802,422
Mission and Program Overview

Mission

Community service through scholarships and other activities, services to veteran's oganizations and disabled veterans, provision of facilities for use by members

Community service through scholarships and other activities, services to veteran's organizations and disabled veterans, provision of facilities for use by members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$239,612$215,838▼ $23,774
Investments Other Securities$87,170$0▼ $87,170
Cash and Non-Interest-Bearing Accounts$84,952$55,182▼ $29,770
Prepaid Expenses and Deferred Charges$3,955$3,955→ $0
Inventories for Sale or Use$6,601$3,778▼ $2,823
Total Assets$422,290$278,753▼ $143,537
Liabilities
Accounts Payable and Accrued Expenses$64,898$60,677▼ $4,221
Deferred Revenue$20,440$19,971▼ $469
Total Liabilities$85,338$80,648▼ $4,690
Net Assets / Fund Balance
Unrestricted Net Assets$336,952$198,105▼ $138,847
Total Net Assets Fund Balance$336,952$198,105▼ $138,847
Total Liabilities and Net Assets / Fund Balance$422,290$278,753▼ $143,537

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$128,117$477,229$605,346
Equipment$9,369$418,230$427,599
Leasehold Improvements$50,401$183,437$233,838
Land$27,951-$27,951
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jodi IngallssecretaryPT$2,250$2,250
Arthur RunkeltreasurerPT$900$900

Board Members and Trustees

NameTitle
willliam e treharneHEAD trustee
David Ingallstrustee
Mark Wrighttrustee
Ronald Dillamantrustee
shirley m woodtrustee
Daniel Traceexalted ruler
Donald CollinsLeading Knight
Ann BluxomeLecturing Knight
Willliam E bittner JRLOYAL knight
Revenue and Support

Revenue Composition

Contributions and Grants
$32,272
Program Service Revenue
$0
Investment Income
$360
Other Revenue
$174,759
All Other Contributions
$6,924
Change in Net Assets
$-142,708
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$225,620
Salaries, Compensation, and Employee Benefits$65,726
Grants and Similar Amounts Paid$58,753
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$53,092
Occupancy---$50,813
Grants to Domestic Orgs---$44,511
Depreciation Depletion---$23,774
Grants to Domestic Individuals---$14,242
Office Expenses---$12,579
Insurance---$10,719
Payroll Taxes---$9,634
All Other Expenses---$6,823
Current Officers, Directors, Trustees, and Key Employees---$3,000
Other Expenses---$2,157
Conferences and Meetings---$1,953
Advertising---$1,047
Total Functional Expenses$0$0$0$350,099
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Center for Family ServicesMeadville, PA3To further organization's charitable mission$8,000
Pa Elks State AssociationSomerset, PA-To further organization's charitable mission$7,986
Veterans of the Vietnam War Inc Project Support Our TroopsMeadville, PA8To further organization's charitable mission$6,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$643,598
Gaming Direct Expenses$544,599
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign 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
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

Jodi Ingalls and David Ingalls have a family relationship.

Form 990, Part VI, Section A, line 6

The organization has approximately 265 regular members and 233 life members.

Form 990, Part VI, Section A, line 7A

Life and regular members have voting rights to elect the governing body.

Form 990, Part VI, Section B, line 11B

The trustees review the 990 before submission.

Form 990, Part VI, Section C, line 19

Information available upon request

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order
EIN
25-0351385
Phone
8147830355
Address
790 SOUTH STREET STATE ROUTE 198, SAEGERTOWN, PA 16433

Signing Officer

Name
Donald Collins
Title
Officer
Phone
8147830355
Signed
2018-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Collins
Formed
1892
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
14
Volunteers
50

Preparer

Firm
Mcgill Power Bell & Associates Llp
Address
623 STATE STREET, MEADVILLE, PA 16335
Preparer
Bruce Lawrence
Phone
8147245890
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

The process has not changed from the prior year

Financial Statement Notes

Part X, Line 2:

Explanation: the organization adopted the provisions of fasb asc 740-10. The organization records a liability for uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. Management continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. The tax years ended march 31, 2014 through 2017 remain subject to examination by major tax jurisdictions.

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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/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0128117
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0477229
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0605346
IRS990ScheduleD/EquipmentGrp/BookValueAmt09369
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0418230
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0427599
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt027951
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt027951
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt050401
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0183437
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0233838
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EXPLANATION: THE ORGANIZATION ADOPTED THE PROVISIONS OF FASB ASC 740-10. THE ORGANIZATION RECORDS A LIABILITY FOR UNCERTAIN TAX POSITIONS WHEN IT IS PROBABLE THAT A LOSS HAS BEEN INCURRED AND THE AMOUNT CAN BE REASONABLY ESTIMATED. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. THE TAX YEARS ENDED MARCH 31, 2014 THROUGH 2017 REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0215838
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt093385
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0529294
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0529294
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0544599
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt07528
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0636070
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0643598
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt098999
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt01914
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt015305
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt013391
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingManagerCompensationAmt015834
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0Michelle Powell
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGEMENT OF THE GAMING ACTIVITIES AND THE PREPARATION OF THE RELATED PAPERWORK FOR STATE FILINGS
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0BILL TREHARNE
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0790 SOUTH STREET STATE ROUTE 198
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0SAEGERTOWN
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0PA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd016433
IRS990ScheduleG/StatesWhereGamingConductedCd0PA
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt013500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt014
IRS990ScheduleI/RecipientTable/CashGrantAmt08000
IRS990ScheduleI/RecipientTable/CashGrantAmt16500
IRS990ScheduleI/RecipientTable/CashGrantAmt27986
IRS990ScheduleI/RecipientTable/IRCSectionDesc03
IRS990ScheduleI/RecipientTable/IRCSectionDesc18
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0To further organization's charitable mission
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1To further organization's charitable mission
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2To further organization's charitable mission
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Center for Family Services
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1Veterans of the Vietnam War Inc Project Support Our Troops
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2PA ELKS STATE ASSOCIATION
IRS990ScheduleI/RecipientTable/RecipientEIN0250965238
IRS990ScheduleI/RecipientTable/RecipientEIN1251693617
IRS990ScheduleI/RecipientTable/RecipientEIN2256084084
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0213 W CENTER STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1POST 52 13240 DUNHAM ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2703 GEORGIAN PLACE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0MEADVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm1MEADVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm2SOMERSET
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0PA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1PA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2PA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd016335
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd116335
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd215501
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt02
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Jodi Ingalls and David Ingalls have a family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS APPROXIMATELY 265 REGULAR MEMBERS AND 233 LIFE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LIFE AND REGULAR MEMBERS HAVE VOTING RIGHTS TO ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TRUSTEES REVIEW THE 990 BEFORE SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INFORMATION AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0422290
IRS990/TotalAssetsEOYAmt0278753
IRS990/TotalAssetsGrp/BOYAmt0422290
IRS990/TotalAssetsGrp/EOYAmt0278753
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt032272
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/TotalAmt0350099
IRS990/TotalGrossUBIAmt0923
IRS990/TotalLiabilitiesBOYAmt085338
IRS990/TotalLiabilitiesEOYAmt080648
IRS990/TotalLiabilitiesGrp/BOYAmt085338
IRS990/TotalLiabilitiesGrp/EOYAmt080648
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0336952
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0198105
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt03150

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