Civic Intelligence

Bpoe 797 Lodge

990 • Fiscal year 2021 • EIN 31-0214095

Apr 01, 2020 to Mar 31, 2021 • Filed on Nov 05, 2021

2541 Rombach AveWilmington, OH 45177

(937) 382-2191

Siviq Scores

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

Liabilities / Assets

94th percentile

0.51x

Higher debt load relative to assets than 94% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

91st percentile

0.82x

Higher debt load relative to revenue than 91% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Net Margin

27th percentile

-9.1%

Higher net margin than 27% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Top Officer Pay

89th percentile

$3,600

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Asset Growth

93rd percentile

55%

Faster asset growth than 93% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

67th percentile

17%

Faster revenue growth than 67% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$351,098

Up $125,191 (+55%) from 2020

Net Assets

Up

$172,384

Up $8,539 (+5.2%) from 2020

Liabilities

Up

$178,714

Up $116,652 (+188%) from 2020

Revenue

Up

$217,379

Up $31,240 (+17%) from 2020

Expenses

Up

$237,060

Up $36,396 (+18%) from 2020

Net Income

Down

-$19,681

Down $5,156 (-35%) from 2020

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $364,902Liabilities 2012: $28,457Net Assets 2012: $336,4452012Assets 2016: $272,437Liabilities 2016: $2,611Net Assets 2016: $269,8262016Assets 2017: $263,016Liabilities 2017: $3,610Net Assets 2017: $259,4062017Assets 2018: $342,674Liabilities 2018: $75,476Net Assets 2018: $267,1982018Assets 2020: $225,907Liabilities 2020: $62,062Net Assets 2020: $163,8452020Assets 2021: $351,098Liabilities 2021: $178,714Net Assets 2021: $172,3842021Assets 2022: $281,261Liabilities 2022: $169,633Net Assets 2022: $111,6282022Assets 2023: $301,744Liabilities 2023: $147,820Net Assets 2023: $153,9242023Assets 2024: $336,163Liabilities 2024: $154,734Net Assets 2024: $181,4292024Assets 2025: $372,623Liabilities 2025: $144,205Net Assets 2025: $228,4182025

Highlighted filing

2021

Assets$351,098
Liabilities$178,714
Net Assets$172,384

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $108,201Expenses 2012: $104,013Net Income 2012: $4,1882012Revenue 2016: $94,435Expenses 2016: $81,066Net Income 2016: $13,3692016Revenue 2017: $74,549Expenses 2017: $88,359Net Income 2017: -$13,8102017Revenue 2018: $121,316Expenses 2018: $188,580Net Income 2018: -$67,2642018Revenue 2020: $186,139Expenses 2020: $200,664Net Income 2020: -$14,5252020Revenue 2021: $217,379Expenses 2021: $237,060Net Income 2021: -$19,6812021Revenue 2022: $340,266Expenses 2022: $407,348Net Income 2022: -$67,0822022Revenue 2023: $327,072Expenses 2023: $281,332Net Income 2023: $45,7402023Revenue 2024: $349,209Expenses 2024: $317,839Net Income 2024: $31,3702024Revenue 2025: $367,543Expenses 2025: $320,562Net Income 2025: $46,9812025

Highlighted filing

2021

Revenue$217,379
Expenses$237,060
Net Income-$19,681
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Nov 5, 2021
Return Version
2020v4.0
Gross Receipts
$335,654
Mission and Program Overview

Mission

CHARITY AND EDUCATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$178,438$217,183▲ $38,745
Rtn Earn Endowment Incm Other Fnds$163,845$172,384▲ $8,539
Cash and Non-Interest-Bearing Accounts$45,281$132,796▲ $87,515
Savings and Temporary Cash Investments$2,188$1,119▼ $1,069
Total Assets$225,907$351,098▲ $125,191
Liabilities
Unsecured Notes Loans Payable$70,229$147,445▲ $77,216
Accounts Payable and Accrued Expenses$-8,167$16,929▲ $25,096
Other Liabilities-$14,340-
Total Liabilities$62,062$178,714▲ $116,652
Net Assets / Fund Balance
Total Net Assets Fund Balance$163,845$172,384▲ $8,539
Total Liabilities and Net Assets / Fund Balance$225,907$351,098▲ $125,191

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$227,935$227,935
Land$113,908-$113,908
Equipment$59,494$26,028$85,522
Other Land Buildings$43,781$2,010$45,791
Compensation and Service Providers

Employees

NameTitleBaseTotal
Vera ScottTreasurer$3,600$3,600

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$77,940
Program Service Revenue
$0
Investment Income
$125
Other Revenue
$139,314
All Other Contributions
$10,801
Change in Net Assets
$-19,681
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$135,531
Salaries, Compensation, and Employee Benefits$101,529
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$82,071
Depreciation Depletion---$40,216
Occupancy---$30,841
Payroll Taxes---$15,858
All Other Expenses---$11,649
Office Expenses---$6,139
Other Expenses---$4,389
Current Officers, Directors, Trustees, and Key Employees---$3,600
Insurance---$3,065
Fees for Services Accounting---$2,800
Advertising---$1,646
Fees for Services Legal---$855
Conferences and Meetings---$778
Total Functional Expenses$0$0$0$237,060
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$29,116
Gaming Direct Expenses$23,401
Fundraising Gross Income$23,139
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Simulators$23,139$23,139-$23,139
Total Events$23,139$23,139-$23,139
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Queen of Hearts Fund$14,340
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization does have members.

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
Bpoe 797 Lodge
EIN
31-0214095
Phone
9373822191
Address
2541 ROMBACH AVE, WILMINGTON, OH 45177

Signing Officer

Name
Steve Croghan
Title
Trustee
Phone
9373822191
Signed
2021-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Fahrubel
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
12
Employees
8

Preparer

Firm
Buckingham Business Advisors LLC
Address
180-A COMMERCE PARK DR, WESTERVILLE, OH 43082-6067
Preparer
Erin Alderson Ea
Phone
6148906620
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference 31,078

Raw XML Appendix377 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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IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0WILMINGTON
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OH
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES HAVE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE 31,078
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/TotalLiabilitiesEOYAmt0178714
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IRS990/TotalRevenueGrp/ExclusionAmt0716
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0217379
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02940
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0225907
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IRS990/WebsiteAddressTxt0WWW.ELKS797.ORG
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE CROGHAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum09373822191
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BPOE 797 LODGE
ReturnHeader/Filer/BusinessNameControlTxt0BPOE
ReturnHeader/Filer/EIN0310214095
ReturnHeader/Filer/PhoneNum09373822191
ReturnHeader/Filer/USAddress/AddressLine1Txt02541 ROMBACH AVE
ReturnHeader/Filer/USAddress/CityNm0WILMINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045177
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472565485
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BUCKINGHAM BUSINESS ADVISORS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0180-A COMMERCE PARK DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WESTERVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0430826067
ReturnHeader/PreparerPersonGrp/PhoneNum06148906620
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERIN ALDERSON EA
ReturnHeader/ReturnTs02021-11-18T08:29:00-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0STEVE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CROGHAN
ReturnHeader/TaxPeriodBeginDt02020-04-01
ReturnHeader/TaxPeriodEndDt02021-03-31
ReturnHeader/TaxYr02020

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