Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2016 • EIN 34-0703291

Apr 01, 2015 to Mar 31, 2016 • Filed on Jun 30, 2016

PO Box 3515Alliance, OH 44601

(330) 821-1510

Siviq Scores

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

Liabilities / Assets

76th percentile

0.15x

Higher debt load relative to assets than 76% of similar nonprofits.

2016 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

58th percentile

0.16x

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

2016 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2016

Net Margin

76th percentile

14%

Higher net margin than 76% of similar nonprofits.

2016 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

71st percentile

$9,000

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2016 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2016

Asset Growth

94th percentile

15%

Faster asset growth than 94% of similar nonprofits.

2016 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

33rd percentile

-5.7%

Faster revenue growth than 33% of similar nonprofits.

2016 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$608,765

Up $80,820 (+15%) from 2015

Net Assets

Down

$519,808

Down $3,185 (-0.6%) from 2015

Liabilities

Up

$88,957

Up $84,005 (+1696%) from 2015

Revenue

Down

$556,307

Down $33,858 (-5.7%) from 2015

Expenses

Up

$477,406

Up $18,528 (+4.0%) from 2015

Net Income

Down

$78,901

Down $52,386 (-40%) from 2015

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2015: $527,945Liabilities 2015: $4,952Net Assets 2015: $522,9932015Assets 2016: $608,765Liabilities 2016: $88,957Net Assets 2016: $519,8082016Assets 2017: $629,078Liabilities 2017: $69,498Net Assets 2017: $559,5802017Assets 2018: $622,119Liabilities 2018: $74,615Net Assets 2018: $547,5042018Assets 2019: $679,191Liabilities 2019: $74,582Net Assets 2019: $604,6092019Assets 2020: $634,017Liabilities 2020: $68,577Net Assets 2020: $565,4402020Assets 2021: $643,317Liabilities 2021: $95,567Net Assets 2021: $547,7502021Assets 2022: $681,956Liabilities 2022: $110,537Net Assets 2022: $571,4192022Assets 2023: $755,960Liabilities 2023: $88,144Net Assets 2023: $667,8162023Assets 2024: $741,498Liabilities 2024: $87,173Net Assets 2024: $654,3252024Assets 2025: $761,352Liabilities 2025: $92,679Net Assets 2025: $668,6732025

Highlighted filing

2016

Assets$608,765
Liabilities$88,957
Net Assets$519,808

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2015: $590,165Expenses 2015: $458,878Net Income 2015: $131,2872015Revenue 2016: $556,307Expenses 2016: $477,406Net Income 2016: $78,9012016Revenue 2017: $435,730Expenses 2017: $395,957Net Income 2017: $39,7732017Revenue 2018: $404,343Expenses 2018: $407,715Net Income 2018: -$3,3722018Revenue 2019: $445,993Expenses 2019: $388,888Net Income 2019: $57,1052019Revenue 2020: $394,021Expenses 2020: $395,143Net Income 2020: -$1,1222020Revenue 2021: $396,910Expenses 2021: $391,508Net Income 2021: $5,4022021Revenue 2022: $442,935Expenses 2022: $419,266Net Income 2022: $23,6692022Revenue 2023: $511,886Expenses 2023: $503,765Net Income 2023: $8,1212023Revenue 2024: $503,974Expenses 2024: $517,939Net Income 2024: -$13,9652024Revenue 2025: $590,237Expenses 2025: $557,891Net Income 2025: $32,3462025

Highlighted filing

2016

Revenue$556,307
Expenses$477,406
Net Income$78,901
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Jun 30, 2016
Return Version
2015v2.1
Gross Receipts
$1,289,772
Mission and Program Overview

Mission

to cultivate good fellowship to perpetuate itself as a fraternal organization and to provide for its government serving the people and communities through benevolent proframs, demonstrating that elks care, and elks share.

To inculcate the principles of charity, justice, brotherly love and fidelity to recognize a belief in god to promote the welfare and enhance the happiness of its members to quicken the spirit of american patriotism

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$522,993$519,808▼ $3,185
Cash and Non-Interest-Bearing Accounts$328,177$401,473▲ $73,296
Land, Buildings, and Equipment, Net$191,947$199,471▲ $7,524
Inventories for Sale or Use$7,821$7,821→ $0
Total Assets$527,945$608,765▲ $80,820
Liabilities
Deferred Revenue-$82,086-
Accounts Payable and Accrued Expenses$4,952$6,871▲ $1,919
Total Liabilities$4,952$88,957▲ $84,005
Net Assets / Fund Balance
Total Net Assets Fund Balance$522,993$519,808▼ $3,185
Total Liabilities and Net Assets / Fund Balance$527,945$608,765▲ $80,820

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$106,763$440,495$547,258
Equipment$79,708$262,279$341,987
Land$13,000-$13,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Roger D YaumanSecretaryPT$9,000$9,000
Don A BlasimanTreasurerPT$2,400$2,400

Board Members and Trustees

NameTitle
Bruce TennisTrustee
Carmella A CocoTrustee
Gregory RuffTrustee
Randall RamseyTrustee
Richard PottsTrustee
Robert M ReinhardtExalted Ruler
Revenue and Support

Revenue Composition

Contributions and Grants
$116,478
Program Service Revenue
$151,009
Investment Income
$704
Other Revenue
$288,116
All Other Contributions
$1,000
Change in Net Assets
$78,901
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$245,556
Salaries, Compensation, and Employee Benefits$231,850
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$9,106$177,570-$186,676
Occupancy$61,136$9,691-$70,827
Payroll Taxes$4,887$28,887-$33,774
All Other Expenses$17,151--$17,151
Other Expenses$16,090$9,062-$16,090
Depreciation Depletion$3,601$8,773-$12,374
Current Officers, Directors, Trustees, and Key Employees$11,400--$11,400
Information Technology$9,490--$9,490
Office Expenses$6,528$2,815-$9,343
Insurance$8,274--$8,274
Conferences and Meetings$5,452--$5,452
Fees for Services Accounting$1,805--$1,805
Travel-$189-$189
Advertising-$106-$106
Total Functional Expenses$209,685$267,721$0$477,406
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$656,297
Gaming Direct Expenses$540,710
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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
No
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, Section B, Line 11A

Lodge makes 990 available to members at all regularly scheduled meetings and during regular business hours.

Form 990, Part VI, Section C, Line 19

Grand Lodge makes all 990s and audit info available on their Grand Lodge web Site.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order Elks #467
EIN
34-0703291
Phone
3308211510
Address
PO BOX 3515, Alliance, OH 44601
Doing Business As
Alliance Elks Lodge 467

Signing Officer

Name
Robert Rinehart
Title
Exalted Ruler
Signed
2016-06-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas J Rastetter
Formed
1982
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
871
Employees
28

Preparer

Firm
DiDonato Tax Service Inc
Address
30133 A Euclid Ave, Wickliffe, OH 44092
Preparer
Lawrence B DiDonato
Phone
4409435658
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0522993
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0519808
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0106763
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0440495
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0547258
IRS990ScheduleD/EquipmentGrp/BookValueAmt079708
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0262279
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0341987
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt013000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt013000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0199471
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt025856
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0527469
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0527469
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0540710
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt018568
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0637729
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0656297
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0115587
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt013241
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt013241
IRS990ScheduleG/GamingManagerPersonNm0Lisa Lowery
IRS990ScheduleG/GamingManagerServicesProvTxt0Records and management
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0Lisa Lowery
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0606 Glamorgan
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Alliance
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd044601
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Lodge makes 990 available to members at all regularly scheduled meetings and during regular business hours.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Grand Lodge makes all 990s and audit info available on their Grand Lodge web Site.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0527945
IRS990/TotalAssetsEOYAmt0608765
IRS990/TotalAssetsGrp/BOYAmt0527945
IRS990/TotalAssetsGrp/EOYAmt0608765
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0116478
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0267721
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0209685
IRS990/TotalFunctionalExpensesGrp/TotalAmt0477406
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04952
IRS990/TotalLiabilitiesEOYAmt088957
IRS990/TotalLiabilitiesGrp/BOYAmt04952
IRS990/TotalLiabilitiesGrp/EOYAmt088957
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0522993
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0519808
IRS990/TotalProgramServiceExpensesAmt0209685
IRS990/TotalProgramServiceRevenueAmt0151009
IRS990/TotalReportableCompFromOrgAmt011400
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0459829
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0556307
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0527945
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0608765
IRS990/TravelGrp/ManagementAndGeneralAmt0189
IRS990/TravelGrp/TotalAmt0189
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01245 Glamorgan St
IRS990/USAddress/CityNm0Alliance
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044601
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt0871
IRS990/WebsiteAddressTxt0www.elks467.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Robert Rinehart
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Exalted Ruler
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-06-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Benevolent & Protective Order Elks #467
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0340703291
ReturnHeader/Filer/PhoneNum03308211510
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 3515
ReturnHeader/Filer/USAddress/CityNm0Alliance
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044601
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DiDonato Tax Service Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt030133 A Euclid Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Wickliffe
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044092
ReturnHeader/PreparerPersonGrp/PhoneNum04409435658

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