Civic Intelligence

Benevolent & Protective Order of Elks 177

990 • Fiscal year 2015 • EIN 31-4126570

Apr 01, 2014 to Mar 31, 2015 • Filed on Jul 28, 2015

416 Park AvenueIronton, OH 45638

(740) 532-1262

Siviq Scores

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

Liabilities / Assets

55th percentile

0.02x

Higher debt load relative to assets than 55% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

64th percentile

0.09x

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

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Net Margin

82nd percentile

17%

Higher net margin than 82% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Top Officer Pay

88th percentile

$3,000

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Asset Growth

56th percentile

1.0%

Faster asset growth than 56% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

87th percentile

34%

Faster revenue growth than 87% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$384,909

Up $3,976 (+1.0%) from 2014

Net Assets

Up

$376,960

Up $6,125 (+1.7%) from 2014

Liabilities

Down

$7,949

Down $2,149 (-21%) from 2014

Revenue

Up

$84,006

Up $21,291 (+34%) from 2014

Expenses

Up

$69,928

Up $4,979 (+7.7%) from 2014

Net Income

Up

$14,078

Up $16,312 (+730%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $342,682Liabilities 2011: $7,481Net Assets 2011: $335,2012011Assets 2013: $399,006Liabilities 2013: $26,756Net Assets 2013: $372,2502013Assets 2014: $380,933Liabilities 2014: $10,098Net Assets 2014: $370,8352014Assets 2015: $384,909Liabilities 2015: $7,949Net Assets 2015: $376,9602015Assets 2016: $402,010Liabilities 2016: $5,867Net Assets 2016: $396,1432016Assets 2017: $402,203Liabilities 2017: $7,224Net Assets 2017: $394,9792017Assets 2018: $401,934Liabilities 2018: $10,415Net Assets 2018: $391,5192018Assets 2019: $410,631Liabilities 2019: $8,680Net Assets 2019: $401,9512019Assets 2021: $362,142Liabilities 2021: $2,802Net Assets 2021: $359,3402021Assets 2022: $340,199Liabilities 2022: $750Net Assets 2022: $339,4492022Assets 2025: $324,566Liabilities 2025: $0Net Assets 2025: $324,5662025

Highlighted filing

2015

Assets$384,909
Liabilities$7,949
Net Assets$376,960

Operations Trend

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

$200K$100K$0-$100KExpenses 2011: $84,6652011Expenses 2013: $63,4242013Revenue 2014: $62,715Expenses 2014: $64,949Net Income 2014: -$2,2342014Revenue 2015: $84,006Expenses 2015: $69,928Net Income 2015: $14,0782015Revenue 2016: $85,710Expenses 2016: $66,527Net Income 2016: $19,1832016Revenue 2017: $61,461Expenses 2017: $62,625Net Income 2017: -$1,1642017Revenue 2018: $54,907Expenses 2018: $58,629Net Income 2018: -$3,7222018Revenue 2019: $86,330Expenses 2019: $76,050Net Income 2019: $10,2802019Revenue 2021: $53,639Expenses 2021: $73,213Net Income 2021: -$19,5742021Revenue 2022: $193,616Expenses 2022: $149,534Net Income 2022: $44,0822022Revenue 2025: $157,278Expenses 2025: $105,392Net Income 2025: $51,8862025

Highlighted filing

2015

Revenue$84,006
Expenses$69,928
Net Income$14,078
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Jul 28, 2015
Return Version
2014v5.0
Gross Receipts
$251,592
Mission and Program Overview

Mission

FRATERNAL ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$319,834$319,834→ $0
Cash and Non-Interest-Bearing Accounts$45,516$49,483▲ $3,967
Savings and Temporary Cash Investments$13,052$13,062▲ $10
Inventories for Sale or Use$2,131$2,030▼ $101
Accounts Receivable$400$500▲ $100
Total Assets$380,933$384,909▲ $3,976
Liabilities
Deferred Revenue$4,911$5,372▲ $461
Accounts Payable and Accrued Expenses$5,187$2,577▼ $2,610
Total Liabilities$10,098$7,949▼ $2,149
Net Assets / Fund Balance
Unrestricted Net Assets$347,549$361,627▲ $14,078
Permanently Rstr Net Assets$23,286$15,333▼ $7,953
Total Net Assets Fund Balance$370,835$376,960▲ $6,125
Total Liabilities and Net Assets / Fund Balance$380,933$384,909▲ $3,976

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$217,531--
Land$4,410--
Equipment$97,893--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jim HoltzapfelTreasurerPT$3,000$3,000
Cecil AdamsSecretaryPT$3,000$3,000

Board Members and Trustees

NameTitle
Bill HumphreysTrustee
Fred JonesTrustee
Judy KriebelTrustee
Lawrence WellsTrustee
Robert MorganTrustee
Mary EasterlinExalted Ruler
Revenue and Support

Revenue Composition

Contributions and Grants
$22,337
Program Service Revenue
$889
Investment Income
$19
Other Revenue
$60,761
All Other Contributions
$416
Change in Net Assets
$14,078
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$47,919
Salaries, Compensation, and Employee Benefits$22,009
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$20,149--$20,149
All Other Expenses$19,595--$19,595
Other Salaries and Wages$12,756--$12,756
Current Officers, Directors, Trustees, and Key Employees$6,000--$6,000
Payroll Taxes$3,253--$3,253
Insurance$2,466--$2,466
Other Expenses$1,938--$1,938
Fees for Services Accounting$1,595--$1,595
Office Expenses$1,325--$1,325
Conferences and Meetings$375--$375
Advertising$62--$62
Total Functional Expenses$69,928$0$0$69,928
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$140,319
Gaming Direct Expenses$127,742
Fundraising Direct Expenses$16,490
Fundraising Gross Income$16,490
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffles$24,990$24,990$90$24,900
Total Events$24,990$24,990$16,490$8,500
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
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks 177
EIN
31-4126570
Phone
7405321262
Address
416 PARK AVENUE, IRONTON, OH 45638

Signing Officer

Name
Jim Holzapfel
Title
Treasurer
Phone
7405321262
Signed
2015-07-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Holzapfel
Formed
1893
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
260
Employees
6
Volunteers
0

Preparer

Firm
Stephen H Thompson
Address
561 CR 7C, IRONTON, OH 45638
Preparer
Stephen Thompson
Phone
7405325470
Supplemental Narrative

Additional Explanations

Pt VI, Line 19

All governing documents, conflict of interest policy and

Pt VI, Line 19

Financial statements are discussed in monthly stated

Pt VI, Line 19

Meetings with members in good standing. Any public

Pt VI, Line 19

Request to review such records would be dicussed in

Pt VI, Line 19

Open at stated meeting and any decision would be

Pt VI, Line 19

RENDERED AT THAT TIME

Pt VI, Line 11B

A ccopy of the 990 would be available to any member in

Pt VI, Line 11B

Good standing at any stated meeting for his/her review

Pt VI, Line 15B

The board approves all salaries paid to officers and

Pt VI, Line 15B

Directors. The only salaries approved were the secretary

Pt VI, Line 15B

And treasurer for time worked. The salary for each

Pt VI, Line 15B

WAS $250 PER MONTH.

Pt VI, Line 6

MEMBERS

Pt VI, Line 7A

MEMBERS

Pt VI, Line 7B

MEMBERS

Pt XI

Line-9 decrease in restricted funds

Form 990, Part IX, Line 24F

Lodge supplies 363. 363. Misc expenses 1314. 1314. Grand lodge dues 4940. 4940. Telephone 761. 761. Lodge activities expense 5663. 5663. Licenses 801. 801. Lodge entertainment 2083. 2083. Sales tax 3390. 3390. Key card expenses 280. 280.

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IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt012577
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt018221
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt026112
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt07891
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0JAMES HOLTAPFEL
IRS990ScheduleG/GamingManagerServicesProvTxt0TRACTS THE TIP BOARD SALES/EXPENSES
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0JIM HOLTZAPFEL
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0416 PARK AVE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0IRONTON
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd045638
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FINANCIAL STATEMENTS ARE DISCUSSED IN MONTHLY STATED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEETINGS WITH MEMBERS IN GOOD STANDING. ANY PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REQUEST TO REVIEW SUCH RECORDS WOULD BE DICUSSED IN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OPEN AT STATED MEETING AND ANY DECISION WOULD BE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5RENDERED AT THAT TIME
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6A CCOPY OF THE 990 WOULD BE AVAILABLE TO ANY MEMBER IN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOOD STANDING AT ANY STATED MEETING FOR HIS/HER REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE BOARD APPROVES ALL SALARIES PAID TO OFFICERS AND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9DIRECTORS. THE ONLY SALARIES APPROVED WERE THE SECRETARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10AND TREASURER FOR TIME WORKED. THE SALARY FOR EACH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11WAS $250 PER MONTH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15LINE-9 DECREASE IN RESTRICTED FUNDS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16LODGE SUPPLIES 363. 363. MISC EXPENSES 1314. 1314. GRAND LODGE DUES 4940. 4940. TELEPHONE 761. 761. LODGE ACTIVITIES EXPENSE 5663. 5663. LICENSES 801. 801. LODGE ENTERTAINMENT 2083. 2083. SALES TAX 3390. 3390. KEY CARD EXPENSES 280. 280.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0380933
IRS990/TotalAssetsEOYAmt0384909
IRS990/TotalAssetsGrp/BOYAmt0380933
IRS990/TotalAssetsGrp/EOYAmt0384909
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt022337
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt069928
IRS990/TotalFunctionalExpensesGrp/TotalAmt069928
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010098
IRS990/TotalLiabilitiesEOYAmt07949
IRS990/TotalLiabilitiesGrp/BOYAmt010098
IRS990/TotalLiabilitiesGrp/EOYAmt07949
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0370835
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0376960
IRS990/TotalProgramServiceExpensesAmt069928
IRS990/TotalProgramServiceRevenueAmt0889
IRS990/TotalReportableCompFromOrgAmt06000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt061669
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt084006
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0380933
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0384909
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0347549
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0361627
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0626 S 5TH ST
IRS990/USAddress/CityNm0IRONTON
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045638
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt0260
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM HOLZAPFEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07405321262
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-07-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF ELKS 177
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0314126570
ReturnHeader/Filer/PhoneNum07405321262
ReturnHeader/Filer/USAddress/AddressLine1Txt0416 PARK AVENUE
ReturnHeader/Filer/USAddress/CityNm0IRONTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045638
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEPHEN H THOMPSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0561 CR 7C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0IRONTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045638
ReturnHeader/PreparerPersonGrp/PhoneNum07405325470
ReturnHeader/PreparerPersonGrp/PreparationDt02015-07-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHEN THOMPSON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-07-29T04:10:25-07:00

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