Civic Intelligence

Benevolent & Protective Order of Elks

990 • Fiscal year 2018 • EIN 31-4126610

Apr 01, 2017 to Mar 31, 2018 • Filed on Jul 17, 2018

PO Box 708Mount Vernon, OH 43050

(740) 392-8921

Siviq Scores

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

Liabilities / Assets

55th percentile

0.04x

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

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

52nd percentile

0.08x

Higher debt load relative to revenue than 52% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Net Margin

42nd percentile

1.1%

Higher net margin than 42% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

67th percentile

$3,600

Higher top officer pay than 67% of similar nonprofits.

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

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Asset Growth

72nd percentile

4.4%

Faster asset growth than 72% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

28th percentile

-8.9%

Faster revenue growth than 28% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$399,897

Up $17,009 (+4.4%) from 2017

Net Assets

Up

$382,374

Up $2,329 (+0.6%) from 2017

Liabilities

Up

$17,523

Up $14,680 (+516%) from 2017

Revenue

Down

$216,652

Down $21,115 (-8.9%) from 2017

Expenses

Up

$214,323

Up $980 (+0.5%) from 2017

Net Income

Down

$2,329

Down $22,095 (-90%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2013: $360,299Liabilities 2013: $3,550Net Assets 2013: $356,7492013Assets 2014: $346,245Liabilities 2014: $3,961Net Assets 2014: $342,2842014Assets 2015: $352,548Liabilities 2015: $2,930Net Assets 2015: $349,6182015Assets 2016: $359,211Liabilities 2016: $3,590Net Assets 2016: $355,6212016Assets 2017: $382,888Liabilities 2017: $2,843Net Assets 2017: $380,0452017Assets 2018: $399,897Liabilities 2018: $17,523Net Assets 2018: $382,3742018Assets 2019: $405,620Liabilities 2019: $17,048Net Assets 2019: $388,5722019Assets 2021: $482,414Liabilities 2021: $25,293Net Assets 2021: $457,1212021Assets 2022: $498,573Liabilities 2022: $24,093Net Assets 2022: $474,4802022Assets 2023: $530,673Liabilities 2023: $15,003Net Assets 2023: $515,6702023Assets 2024: $567,525Liabilities 2024: $4,977Net Assets 2024: $562,5482024Assets 2025: $710,880Liabilities 2025: $14,899Net Assets 2025: $695,9812025

Highlighted filing

2018

Assets$399,897
Liabilities$17,523
Net Assets$382,374

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2013: $210,1412013Revenue 2014: $194,207Expenses 2014: $208,672Net Income 2014: -$14,4652014Revenue 2015: $199,504Expenses 2015: $192,170Net Income 2015: $7,3342015Revenue 2016: $210,242Expenses 2016: $204,239Net Income 2016: $6,0032016Revenue 2017: $237,767Expenses 2017: $213,343Net Income 2017: $24,4242017Revenue 2018: $216,652Expenses 2018: $214,323Net Income 2018: $2,3292018Revenue 2019: $217,829Expenses 2019: $211,631Net Income 2019: $6,1982019Revenue 2021: $155,879Expenses 2021: $106,455Net Income 2021: $49,4242021Revenue 2022: $152,524Expenses 2022: $135,165Net Income 2022: $17,3592022Revenue 2023: $182,490Expenses 2023: $141,300Net Income 2023: $41,1902023Revenue 2024: $224,147Expenses 2024: $177,269Net Income 2024: $46,8782024Revenue 2025: $359,512Expenses 2025: $226,079Net Income 2025: $133,4332025

Highlighted filing

2018

Revenue$216,652
Expenses$214,323
Net Income$2,329
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Jul 17, 2018
Return Version
2017v2.2
Gross Receipts
$901,577
Mission and Program Overview

Mission

To perpetuate itself as a fraternal organization, and to provide for its government, the benevolent and protective order of elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$287,894$284,082▼ $3,812
Cash and Non-Interest-Bearing Accounts$92,982$114,189▲ $21,207
Inventories for Sale or Use$2,012$1,626▼ $386
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$382,888$399,897▲ $17,009
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$2,843$17,523▲ $14,680
Total Liabilities$2,843$17,523▲ $14,680
Net Assets / Fund Balance
Unrestricted Net Assets$380,045$382,374▲ $2,329
Total Net Assets Fund Balance$380,045$382,374▲ $2,329
Total Liabilities and Net Assets / Fund Balance$382,888$399,897▲ $17,009

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$190,072$60,000$250,072
Leasehold Improvements$60,688$18,637$79,325
Land$33,000-$33,000
Other Land Buildings$322$1,172$1,494
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
R Fred TorrenceSecretaryPT$3,600$3,600
Teri HillTreasurerPT$60$60

Board Members and Trustees

NameTitle
David PriestTrustee
Jeff KemptonTrustee
Mike FithianTrustee
Jeff GrahamEsteemed Loyal
Kim MickleyExalted Ruler
Jamie SandersLeading Knight
Liz HunnicutLecturing Knigh
Revenue and Support

Revenue Composition

Contributions and Grants
$7,500
Program Service Revenue
$21,612
Investment Income
$6
Other Revenue
$187,534
Change in Net Assets
$2,329
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$96,497
Salaries, Compensation, and Employee Benefits$84,274
Grants and Similar Amounts Paid$33,552
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$72,266
Grants to Domestic Orgs---$33,552
Occupancy---$22,455
Conferences and Meetings---$10,581
Payroll Taxes---$8,348
All Other Expenses---$8,058
Depreciation Depletion---$8,054
Other Expenses---$7,749
Current Officers, Directors, Trustees, and Key Employees---$3,660
Insurance---$3,231
Fees for Services Accounting---$2,450
Fees for Services Other---$566
Office Expenses---$160
Total Functional Expenses$0$0$0$214,323
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$714,054
Gaming Direct Expenses$620,884
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
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

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

BPOE Lodge 140 is a membership organization. The membership elects its governing body annually and also votes on decisions made by the governing body.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

BPOE Lodge 140 is a membership organization. The membership elects its governing body annually and also votes on deceisions made by the governing body.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

BPOE Lodge 140 is a membership organization. The membership elects its governing body annually and also votes on decisions made by the governing body.

Form 990, Part VI, Line 11B: Form 990 Review Process

A copy of the Form 990 is provided to the organization's governing body before it is filed. The Trustees and Key Officers are directly involved in providing the answers for the Form 990.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Per National Elks guidelines.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available to members by request to officers.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks
EIN
31-4126610
Address
PO BOX 708, MOUNT VERNON, OH 43050

Signing Officer

Name
R Fred Torrence
Title
Secretary
Signed
2018-07-17
Discuss with paid preparer
Yes

Organization Details

Formed
1924
Legal Domicile
Oh
Voting Board Members
416
Independent Board Members
416
Employees
8
Volunteers
350

Preparer

Firm
McDaniel CPA LLC
Address
20 W Ohio Avenue, Mount Vernon, OH 43050
Preparer
Renee Mcdaniel
Phone
7403971721
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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/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt021612
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt021612
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt04000
IRS990/PYGrantsAndSimilarPaidAmt039933
IRS990/PYInvestmentIncomeAmt06
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt086311
IRS990/PYOtherRevenueAmt0202801
IRS990/PYProgramServiceRevenueAmt030960
IRS990/PYRevenuesLessExpensesAmt024424
IRS990/PYSalariesCompEmpBnftPaidAmt087099
IRS990/PYTotalExpensesAmt0213343
IRS990/PYTotalRevenueAmt0237767
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt02329
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt07500
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0190072
IRS990ScheduleD/BuildingsGrp/DepreciationAmt060000
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0250072
IRS990ScheduleD/LandGrp/BookValueAmt033000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt033000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt060688
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt018637
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt079325
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0322
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01172
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01494
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0284082
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt024924
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0606666
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0606666
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0620884
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0714054
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0714054
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt093170
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt014218
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt014218
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0R Fred Torrence
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt032 PUBLIC SQUARE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0MOUNT VERNON
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd043050
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0$24924
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III, Line 17b - Distributions Required Under State Law
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BPOE Lodge 140 is a membership organization. The membership elects its governing body annually and also votes on decisions made by the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BPOE Lodge 140 is a membership organization. The membership elects its governing body annually and also votes on deceisions made by the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BPOE Lodge 140 is a membership organization. The membership elects its governing body annually and also votes on decisions made by the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A copy of the Form 990 is provided to the organization's governing body before it is filed. The Trustees and Key Officers are directly involved in providing the answers for the Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Per National Elks guidelines.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Available to members by request to officers.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0382888
IRS990/TotalAssetsEOYAmt0399897
IRS990/TotalAssetsGrp/BOYAmt0382888
IRS990/TotalAssetsGrp/EOYAmt0399897
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt07500
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0214323
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02843
IRS990/TotalLiabilitiesEOYAmt017523
IRS990/TotalLiabilitiesGrp/BOYAmt02843
IRS990/TotalLiabilitiesGrp/EOYAmt017523
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0380045
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0382374
IRS990/TotalProgramServiceRevenueAmt021612
IRS990/TotalReportableCompFromOrgAmt03660
IRS990/TotalRevenueGrp/ExclusionAmt06
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0209146
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0216652
IRS990/TotalVolunteersCnt0350
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0382888
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0399897
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0380045
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0382374
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0416
IRS990/VotingMembersIndependentCnt0416
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0R FRED TORRENCE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF ELKS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LODGE 140
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0314126610

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.11$0.15$6.96$3.60$2.26$1.33
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.68$0.05$5.63$2.24$1.77$0.47
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.31$0.15$5.16$1.82$1.41$0.41
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.99$0.24$4.74$1.53$1.35$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.82$0.25$4.57$1.56$1.06$0.49
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.06$0.17$3.89$2.18$2.12$0.06
2018Detailed filing. Detailed filing data is available for this year.$4.00$0.18$3.82$2.17$2.14$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.83$0.03$3.80$2.38$2.13$0.24
2016Detailed filing. Detailed filing data is available for this year.$3.59$0.04$3.56$2.10$2.04$0.06
2015Detailed filing. Detailed filing data is available for this year.$3.53$0.03$3.50$2.00$1.92$0.07
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.46$0.04$3.42$1.94$2.09$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.60$0.04$3.57$2.10