Civic Intelligence

Benevolent & Protective Order of Elks 177

990 • Fiscal year 2018 • EIN 31-4126570

Apr 01, 2017 to Mar 31, 2018 • Filed on May 04, 2018

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

58th percentile

0.03x

Higher debt load relative to assets than 58% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

75th percentile

0.19x

Higher debt load relative to revenue than 75% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Net Margin

30th percentile

-6.8%

Higher net margin than 30% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Top Officer Pay

88th percentile

$3,000

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Asset Growth

49th percentile

-0.1%

Faster asset growth than 49% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

29th percentile

-11%

Faster revenue growth than 29% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$401,934

Down $269 (-0.1%) from 2017

Net Assets

Down

$391,519

Down $3,460 (-0.9%) from 2017

Liabilities

Up

$10,415

Up $3,191 (+44%) from 2017

Revenue

Down

$54,907

Down $6,554 (-11%) from 2017

Expenses

Down

$58,629

Down $3,996 (-6.4%) from 2017

Net Income

Down

-$3,722

Down $2,558 (-220%) from 2017

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

2018

Assets$401,934
Liabilities$10,415
Net Assets$391,519

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

2018

Revenue$54,907
Expenses$58,629
Net Income-$3,722
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
May 4, 2018
Return Version
2017v2.2
Gross Receipts
$91,422
Mission and Program Overview

Mission

FRATERNAL ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$319,834$319,834→ $0
Savings and Temporary Cash Investments$33,738$39,401▲ $5,663
Cash and Non-Interest-Bearing Accounts$45,528$38,924▼ $6,604
Inventories for Sale or Use$2,103$2,775▲ $672
Accounts Receivable$500$500→ $0
Prepaid Expenses and Deferred Charges$500$500→ $0
Total Assets$402,203$401,934▼ $269
Liabilities
Deferred Revenue$5,372$6,668▲ $1,296
Accounts Payable and Accrued Expenses$1,852$3,747▲ $1,895
Total Liabilities$7,224$10,415▲ $3,191
Net Assets / Fund Balance
Unrestricted Net Assets$374,268$370,546▼ $3,722
Permanently Rstr Net Assets$20,711$20,973▲ $262
Total Net Assets Fund Balance$394,979$391,519▼ $3,460
Total Liabilities and Net Assets / Fund Balance$402,203$401,934▼ $269

Asset Categories

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

Employees

NameTitleFull / Part TimeBaseTotal
Robert MorganTreasurerPT$3,000$3,000
Rick MeeksSecretaryPT$2,250$2,250
Fred JonesSecretaryPT$750$750

Board Members and Trustees

NameTitle
Chris DelongTrustee
John SkellyTrustee
Rob LiebeeTrustee
Rob PembertonTrustee
Steve CallTrustee
J D ThomasExalted Ruler
Revenue and Support

Revenue Composition

Contributions and Grants
$16,411
Program Service Revenue
$1,338
Investment Income
$26
Other Revenue
$37,132
All Other Contributions
$686
Change in Net Assets
$-3,722
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$38,134
Salaries, Compensation, and Employee Benefits$20,495
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$14,544--$14,544
Other Salaries and Wages$12,573--$12,573
All Other Expenses$9,933--$9,933
Current Officers, Directors, Trustees, and Key Employees$6,000--$6,000
Other Expenses$3,614--$3,614
Conferences and Meetings$2,713--$2,713
Office Expenses$2,557--$2,557
Insurance$2,465--$2,465
Fees for Services Accounting$1,625--$1,625
Payroll Taxes$1,299--$1,299
Other Employee Benefits$623--$623
Total Functional Expenses$58,629$0$0$58,629
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$23,569
Gaming Direct Expenses$15,587
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
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
Robert Morgan
Title
Treasurer
Phone
7405321262
Signed
2018-05-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Holzapfel
Formed
1893
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
216
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 VIII

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 copy 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 balancing entry from permently restricted funds

Form 990, Part IX, Line 24E

LODGE SUPPLIES 15. 15.

Form 990, Part IX, Line 24E

MISC EXPENSES 704. 704.

Form 990, Part IX, Line 24E

Grand lodge dues 4070. 4070.

Form 990, Part IX, Line 24E

TELEPHONE 929. 929.

Form 990, Part IX, Line 24E

Lodge activities expense 392. 392.

Form 990, Part IX, Line 24E

LICENSES 793. 793.

Form 990, Part IX, Line 24E

Lodge entertainment 2191. 2191.

Form 990, Part IX, Line 24E

SALES TAX

Form 990, Part IX, Line 24E

Local charities 839. 839.

Raw XML AppendixShowing 400 of 421 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/GamingInformationGrp/OtherDirectExpensesBingoAmt02248
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0JAMES HOLTAPFEL
IRS990ScheduleG/GamingManagerServicesProvTxt0TRACTS THE TIP BOARD SALES/EXPENSES
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0BOB MORGAN
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 COPY 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 BALANCING ENTRY FROM PERMENTLY RESTRICTED FUNDS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16LODGE SUPPLIES 15. 15.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17MISC EXPENSES 704. 704.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18GRAND LODGE DUES 4070. 4070.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19TELEPHONE 929. 929.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20LODGE ACTIVITIES EXPENSE 392. 392.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21LICENSES 793. 793.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22LODGE ENTERTAINMENT 2191. 2191.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23SALES TAX
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24LOCAL CHARITIES 839. 839.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VIII
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 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc24Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0402203
IRS990/TotalAssetsEOYAmt0401934
IRS990/TotalAssetsGrp/BOYAmt0402203
IRS990/TotalAssetsGrp/EOYAmt0401934
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt016411
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt058629
IRS990/TotalFunctionalExpensesGrp/TotalAmt058629
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07224
IRS990/TotalLiabilitiesEOYAmt010415
IRS990/TotalLiabilitiesGrp/BOYAmt07224
IRS990/TotalLiabilitiesGrp/EOYAmt010415
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0394979
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0391519
IRS990/TotalProgramServiceExpensesAmt058629
IRS990/TotalProgramServiceRevenueAmt01338
IRS990/TotalReportableCompFromOrgAmt06000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt038496
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt054907
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0402203
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0401934
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0374268
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0370546
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0626 S 5TH ST
IRS990/USAddress/CityNm0IRONTON
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045638
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt0216
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT MORGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07405321262
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-04
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

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