Civic Intelligence

Benevolent Protective Order of Elks

990 • Fiscal year 2019 • EIN 31-4126575

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

P O Box 468Jackson, OH 45640

(740) 286-1862

Siviq Scores

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

Liabilities / Assets

74th percentile

0.10x

Higher debt load relative to assets than 74% 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

58th percentile

5.1%

Higher net margin than 58% of similar nonprofits.

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

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

73rd percentile

7.8%

Faster asset growth than 73% of similar nonprofits.

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

Revenue Growth

74th percentile

17%

Faster revenue growth than 74% of similar nonprofits.

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

Assets

Up

$187,374

Up $13,553 (+7.8%) from 2018

Net Assets

Up

$167,932

Up $9,736 (+6.2%) from 2018

Liabilities

Up

$19,442

Up $3,817 (+24%) from 2018

Revenue

Up

$191,648

Up $28,069 (+17%) from 2018

Expenses

Up

$181,912

Up $22,383 (+14%) from 2018

Net Income

Up

$9,736

Up $5,686 (+140%) from 2018

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2014: $496,550Liabilities 2014: $2,626Net Assets 2014: $493,9242014Assets 2015: $513,765Liabilities 2015: $497Net Assets 2015: $513,2682015Assets 2016: $179,269Liabilities 2016: $13,700Net Assets 2016: $165,5692016Assets 2017: $167,085Liabilities 2017: $12,939Net Assets 2017: $154,1462017Assets 2018: $173,821Liabilities 2018: $15,625Net Assets 2018: $158,1962018Assets 2019: $187,374Liabilities 2019: $19,442Net Assets 2019: $167,9322019Assets 2020: $200,230Liabilities 2020: $16,419Net Assets 2020: $183,8112020Assets 2021: $242,793Liabilities 2021: $38,516Net Assets 2021: $204,2772021Assets 2022: $264,168Liabilities 2022: $37,460Net Assets 2022: $226,7082022Assets 2023: $350,100Liabilities 2023: $36,820Net Assets 2023: $313,2802023Assets 2024: $512,980Liabilities 2024: $36,913Net Assets 2024: $476,0672024Assets 2025: $763,556Liabilities 2025: $36,603Net Assets 2025: $726,9532025

Highlighted filing

2019

Assets$187,374
Liabilities$19,442
Net Assets$167,932

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2014: $136,617Expenses 2014: $123,389Net Income 2014: $13,2282014Revenue 2015: $136,687Expenses 2015: $117,343Net Income 2015: $19,3442015Revenue 2016: $170,980Expenses 2016: $164,415Net Income 2016: $6,5652016Revenue 2017: $152,737Expenses 2017: $164,160Net Income 2017: -$11,4232017Revenue 2018: $163,579Expenses 2018: $159,529Net Income 2018: $4,0502018Revenue 2019: $191,648Expenses 2019: $181,912Net Income 2019: $9,7362019Revenue 2020: $165,074Expenses 2020: $149,195Net Income 2020: $15,8792020Revenue 2021: $139,340Expenses 2021: $118,874Net Income 2021: $20,4662021Revenue 2022: $169,166Expenses 2022: $146,735Net Income 2022: $22,4312022Revenue 2023: $283,419Expenses 2023: $196,847Net Income 2023: $86,5722023Revenue 2024: $425,577Expenses 2024: $262,790Net Income 2024: $162,7872024Revenue 2025: $510,928Expenses 2025: $260,042Net Income 2025: $250,8862025

Highlighted filing

2019

Revenue$191,648
Expenses$181,912
Net Income$9,736
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jul 5, 2019
Return Version
2018v3.1
Gross Receipts
$251,014
Mission and Program Overview

Mission

Charitable Activities

Charitable activities for the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$95,303$109,811▲ $14,508
Land, Buildings, and Equipment, Net$70,055$68,900▼ $1,155
Savings and Temporary Cash Investments$5,562$5,568▲ $6
Inventories for Sale or Use$2,901$3,095▲ $194
Total Assets$173,821$187,374▲ $13,553
Liabilities
Deferred Revenue$12,080$16,224▲ $4,144
Accounts Payable and Accrued Expenses$3,545$3,218▼ $327
Total Liabilities$15,625$19,442▲ $3,817
Net Assets / Fund Balance
Unrestricted Net Assets$145,801$154,574▲ $8,773
Temporarily Rstr Net Assets$12,395$13,358▲ $963
Total Net Assets Fund Balance$158,196$167,932▲ $9,736
Total Liabilities and Net Assets / Fund Balance$173,821$187,374▲ $13,553

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$375,000-
Land$68,000--
Equipment$900$40,655-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bob DennyTrustee
Charles DennyTrustee
David LeachTrustee
Edwin Jones IIITrustee
Toni MillerChaplain
Dan DobbinsEsquire
Rodney BachtelExalted Ruler
Lynn DennyInner Guard
Beau KearnsLeading Knight
Craig BylerLecturing Knight
Danny ExlineLoyal Knight
Don HillSecretary
Alvie PelfreyTreasurer
Jay RiepenhoffTyler
Revenue and Support

Revenue Composition

Contributions and Grants
$67,911
Program Service Revenue
$0
Investment Income
$49
Other Revenue
$123,688
All Other Contributions
$17,298
Change in Net Assets
$9,736
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$140,758
Salaries, Compensation, and Employee Benefits$31,857
Grants and Similar Amounts Paid$9,297
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$29,197
Occupancy---$28,445
Other Salaries and Wages---$25,762
Other Expenses-$9,938-$9,938
Grants to Domestic Orgs---$9,297
Payments to Affiliates---$7,387
Conferences and Meetings---$6,487
Insurance---$6,396
Current Officers, Directors, Trustees, and Key Employees---$3,600
Fees for Services Accounting---$2,675
Payroll Taxes---$2,495
Office Expenses---$1,863
Depreciation Depletion---$1,155
Total Functional Expenses$0$0$0$181,912
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$72,387
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fund Raisers----
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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 governing body review Part VI line 11

Compiled financial statements and a copy of form 990 were presented to the governing body before the form 990 was e-filed.

Governing documents etc available to public Part VI line 19

Governing documents, reviewed financial statements and form 990 are made available to the membership upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent Protective Order of Elks
EIN
31-4126575
Address
P O BOX 468, JACKSON, OH 45640
Doing Business As
Lodge 466

Signing Officer

Name
Dallas Lloyd
Title
Exalted Ruler
Phone
7402861862
Signed
2019-07-05
Discuss with paid preparer
No

Organization Details

Principal Officer
Rodney Bachtel
Formed
1899
Legal Domicile
Oh
Voting Board Members
430
Independent Board Members
430
Employees
7

Preparer

Firm
David R Dilley CPA LTD
Address
PO Box 711, Jackson, OH 45640
Preparer
David R Dilley CPA
Phone
7402860020
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

See overflow statement other expenses $29197

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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/PYOtherExpensesAmt0121797
IRS990/PYOtherRevenueAmt098126
IRS990/PYRevenuesLessExpensesAmt04050
IRS990/PYSalariesCompEmpBnftPaidAmt030236
IRS990/PYTotalExpensesAmt0159529
IRS990/PYTotalRevenueAmt0163579
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt09736
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0905
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05562
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05568
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt067911
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt072907
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt064292
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt075992
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt060490
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0341592
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt049
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt042
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt042
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0389
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt016
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0538
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0187338
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0137949
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0127746
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt094599
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt076181
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0623813
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt049
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt042
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt042
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0389
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt016
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0538
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct01.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99940
IRS990ScheduleA/PublicSupportPY509Pct00.99940
IRS990ScheduleA/PublicSupportTotal509Amt0965405
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0255249
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0210856
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0192038
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0170591
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0136671
IRS990ScheduleA/Total509Grp/TotalAmt0965405
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0255298
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0210898
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0192080
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0170980
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0136687
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0965943
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0375000
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0375000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0900
IRS990ScheduleD/EquipmentGrp/DepreciationAmt040655
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt041555
IRS990ScheduleD/LandGrp/BookValueAmt068000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt068000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt068900
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUND RAISERS
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0DON HILL
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0P O BOX 468
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0JACKSON
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd045640
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMPILED FINANCIAL STATEMENTS AND A COPY OF FORM 990 WERE PRESENTED TO THE GOVERNING BODY BEFORE THE FORM 990 WAS E-FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, REVIEWED FINANCIAL STATEMENTS AND FORM 990 ARE MADE AVAILABLE TO THE MEMBERSHIP UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SEE OVERFLOW STATEMENT OTHER EXPENSES $29197
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt012395
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt013358
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0173821
IRS990/TotalAssetsEOYAmt0187374
IRS990/TotalAssetsGrp/BOYAmt0173821
IRS990/TotalAssetsGrp/EOYAmt0187374
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt067911
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0181912
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015625
IRS990/TotalLiabilitiesEOYAmt019442
IRS990/TotalLiabilitiesGrp/BOYAmt015625
IRS990/TotalLiabilitiesGrp/EOYAmt019442
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0158196
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0167932
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00

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