Civic Intelligence

Benevolent & Protective Order of Elks 177

990 • Fiscal year 2019 • EIN 31-4126570

Apr 01, 2018 to Mar 31, 2019 • Filed on Aug 05, 2019

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

57th percentile

0.02x

Higher debt load relative to assets than 57% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

67th percentile

0.10x

Higher debt load relative to revenue than 67% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Net Margin

73rd percentile

12%

Higher net margin than 73% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Top Officer Pay

89th percentile

$3,000

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Asset Growth

59th percentile

2.2%

Faster asset growth than 59% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

92nd percentile

57%

Faster revenue growth than 92% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$410,631

Up $8,697 (+2.2%) from 2018

Net Assets

Up

$401,951

Up $10,432 (+2.7%) from 2018

Liabilities

Down

$8,680

Down $1,735 (-17%) from 2018

Revenue

Up

$86,330

Up $31,423 (+57%) from 2018

Expenses

Up

$76,050

Up $17,421 (+30%) from 2018

Net Income

Up

$10,280

Up $14,002 (+376%) from 2018

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

2019

Assets$410,631
Liabilities$8,680
Net Assets$401,951

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

2019

Revenue$86,330
Expenses$76,050
Net Income$10,280
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Aug 5, 2019
Return Version
2018v3.1
Gross Receipts
$142,387
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$38,924$47,771▲ $8,847
Savings and Temporary Cash Investments$39,401$39,526▲ $125
Inventories for Sale or Use$2,775$3,000▲ $225
Accounts Receivable$500$500→ $0
Prepaid Expenses and Deferred Charges$500--
Total Assets$401,934$410,631▲ $8,697
Liabilities
Deferred Revenue$6,668$6,995▲ $327
Accounts Payable and Accrued Expenses$3,747$1,685▼ $2,062
Total Liabilities$10,415$8,680▼ $1,735
Net Assets / Fund Balance
Unrestricted Net Assets$370,546$382,074▲ $11,528
Permanently Rstr Net Assets$20,973$19,877▼ $1,096
Total Net Assets Fund Balance$391,519$401,951▲ $10,432
Total Liabilities and Net Assets / Fund Balance$401,934$410,631▲ $8,697

Asset Categories

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

Employees

NameTitleFull / Part TimeBaseTotal
Fred JonesSecretaryPT$3,000$3,000
Robert MorganTreasurerPT$1,250$1,250
Sarah SimmonsTreasurerPT$1,250$1,250
Bethany WaltersTreasurerPT$500$500

Board Members and Trustees

NameTitle
Chris DelongTrustee
James T HoltTrustee
Richard PhelpsTrustee
Rob PembertonTrustee
Ted Murphy JrTrustee
J D ThomasExalted Ruler
Revenue and Support

Revenue Composition

Contributions and Grants
$21,489
Program Service Revenue
$445
Investment Income
$34
Other Revenue
$64,362
All Other Contributions
$2,527
Change in Net Assets
$10,280
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$53,917
Salaries, Compensation, and Employee Benefits$22,133
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$21,020$0$0$21,020
All Other Expenses$16,987$0$0$16,987
Other Salaries and Wages$14,941$0$0$14,941
Other Expenses$9,435$0$0$9,435
Current Officers, Directors, Trustees, and Key Employees$6,000$0$0$6,000
Insurance$2,465$0$0$2,465
Fees for Services Accounting$1,725$0$0$1,725
Other Employee Benefits$1,192$0$0$1,192
Office Expenses$1,156$0$0$1,156
Conferences and Meetings$669$0$0$669
Total Functional Expenses$76,050$0$0$76,050
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$30,375
Gaming Direct Expenses$19,785
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
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
2019-08-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Holzapfel
Formed
1893
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
248
Employees
14
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 $2 rounding correction

Form 990, Part IX, Line 24E

Lodge supplies 266. 266. 0. 0.

Form 990, Part IX, Line 24E

Misc expenses 2210. 2210. 0. 0.

Form 990, Part IX, Line 24E

Grand lodge dues 4212. 4212. 0. 0.

Form 990, Part IX, Line 24E

Telephone 821. 821. 0. 0.

Form 990, Part IX, Line 24E

Lodge activities expense 4191. 4191. 0. 0.

Form 990, Part IX, Line 24E

LICENSES 807. 807. 0. 0.

Form 990, Part IX, Line 24E

Lodge entertainment 3189. 3189. 0. 0.

Form 990, Part IX, Line 24E

Kids christmas expense -19. -19. 0. 0.

Form 990, Part IX, Line 24E

Local charities 200. 200. 0. 0.

Form 990, Part IX, Line 24E

Internet 1110. 1110. 0. 0.

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IRS990/PYOtherRevenueAmt037132
IRS990/PYProgramServiceRevenueAmt01338
IRS990/PYRevenuesLessExpensesAmt0-3722
IRS990/PYSalariesCompEmpBnftPaidAmt020495
IRS990/PYTotalExpensesAmt058629
IRS990/PYTotalRevenueAmt054907
IRS990/ReconcilationRevenueExpnssAmt010280
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt07650
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt039401
IRS990/SavingsAndTempCashInvstGrp/EOYAmt039526
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0217531
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0217531
IRS990ScheduleD/EquipmentGrp/BookValueAmt097893
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt097893
IRS990ScheduleD/LandGrp/BookValueAmt04410
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt04410
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0319834
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt06694
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt019785
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt012422
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt017953
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt030375
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt010590
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt019785
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt05691
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt014094
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0FRED JONES
IRS990ScheduleG/GamingManagerServicesProvTxt0TRACTS THE TIP BOARD SALES/EXPENSES
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0FRED JONES
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 $2 ROUNDING CORRECTION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16LODGE SUPPLIES 266. 266. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17MISC EXPENSES 2210. 2210. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18GRAND LODGE DUES 4212. 4212. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19TELEPHONE 821. 821. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20LODGE ACTIVITIES EXPENSE 4191. 4191. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21LICENSES 807. 807. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22LODGE ENTERTAINMENT 3189. 3189. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23KIDS CHRISTMAS EXPENSE -19. -19. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24LOCAL CHARITIES 200. 200. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt25INTERNET 1110. 1110. 0. 0.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc25Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0401934
IRS990/TotalAssetsEOYAmt0410631
IRS990/TotalAssetsGrp/BOYAmt0401934
IRS990/TotalAssetsGrp/EOYAmt0410631
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt021489
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt076050
IRS990/TotalFunctionalExpensesGrp/TotalAmt076050
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010415
IRS990/TotalLiabilitiesEOYAmt08680
IRS990/TotalLiabilitiesGrp/BOYAmt010415
IRS990/TotalLiabilitiesGrp/EOYAmt08680

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