Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2020 • EIN 34-0703291

Apr 01, 2019 to Mar 31, 2020 • Filed on Jul 25, 2020

606 Glamorgan StreetAlliance, OH 44601

(330) 821-1510

Siviq Scores

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

Liabilities / Assets

71st percentile

0.11x

Higher debt load relative to assets than 71% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

63rd percentile

0.17x

Higher debt load relative to revenue than 63% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Net Margin

47th percentile

-0.3%

Higher net margin than 47% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

86th percentile

$9,652

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Asset Growth

16th percentile

-6.7%

Faster asset growth than 16% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

41st percentile

-12%

Faster revenue growth than 41% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$634,017

Down $45,174 (-6.7%) from 2019

Net Assets

Down

$565,440

Down $39,169 (-6.5%) from 2019

Liabilities

Down

$68,577

Down $6,005 (-8.1%) from 2019

Revenue

Down

$394,021

Down $51,972 (-12%) from 2019

Expenses

Up

$395,143

Up $6,255 (+1.6%) from 2019

Net Income

Down

-$1,122

Down $58,227 (-102%) from 2019

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

2020

Assets$634,017
Liabilities$68,577
Net Assets$565,440

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

2020

Revenue$394,021
Expenses$395,143
Net Income-$1,122
Jump To
Filing Snapshot
Filing Period
Apr 1, 2019 to Mar 31, 2020
Signed
Jul 25, 2020
Return Version
2019v5.1
Gross Receipts
$989,912
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$604,609$565,440▼ $39,169
Land, Buildings, and Equipment, Net$251,334$250,177▼ $1,157
Cash and Non-Interest-Bearing Accounts$238,363$186,288▼ $52,075
Savings and Temporary Cash Investments$176,175$177,110▲ $935
Inventories for Sale or Use$7,821$8,950▲ $1,129
Total Assets$679,191$634,017▼ $45,174
Other Assets Total$5,498$11,492▲ $5,994
Liabilities
Deferred Revenue$73,006$53,764▼ $19,242
Accounts Payable and Accrued Expenses$1,576$14,813▲ $13,237
Total Liabilities$74,582$68,577▼ $6,005
Net Assets / Fund Balance
Total Net Assets Fund Balance$604,609$565,440▼ $39,169
Total Liabilities and Net Assets / Fund Balance$679,191$634,017▼ $45,174

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$93,127$454,131$547,258
Equipment$7,134$273,857$280,991
Leasehold Improvements$126,417$41,216$167,633
Other Land Buildings$10,499$7,378$17,877
Land$13,000-$13,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Roger D YaumanSecretaryPT$9,652$9,652
Gary RitchieTreasurerPT$2,900$2,900

Board Members and Trustees

NameTitle
Amy GabeltTrustee
Gregory RuffTrustee
Jeffrey DillonTrustee
Lynn HuffTrustee
Steven SizemoreTrustee
Denny GintherExalted Ruler
Revenue and Support

Revenue Composition

Contributions and Grants
$170,021
Program Service Revenue
$61,297
Investment Income
$2,928
Other Revenue
$159,775
All Other Contributions
$57,683
Change in Net Assets
$-1,122
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$209,425
Other Expenses$185,718
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$170,193--$170,193
Occupancy$60,841--$60,841
Payroll Taxes$26,680--$26,680
Depreciation Depletion$22,657--$22,657
Other Expenses$20,091--$20,091
Current Officers, Directors, Trustees, and Key Employees$12,552--$12,552
Office Expenses$11,051--$11,051
Information Technology$10,774--$10,774
Fees for Services Accounting$9,169--$9,169
Insurance$8,492--$8,492
Conferences and Meetings$4,198--$4,198
Total Functional Expenses$395,143$0$0$395,143
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$458,155
Gaming Direct Expenses$416,102
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
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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 11

Lodge makes the 990 available to the members during regular meetings.

Form 990, Part VI, Section C, Line 19

990 is made available to the genral public upon written request

Filing and Contact Details

Filer

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

Signing Officer

Name
Roger Yauman
Title
Secretary
Signed
2020-07-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Ritchie
Formed
1982
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
880
Employees
35

Preparer

Firm
DiDonato Tax Service Inc
Address
30133 A Euclid Avenue, Wickliffe, OH 44092
Preparer
Lawrence B DiDonato
Phone
4409435658
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IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0547258
IRS990ScheduleD/EquipmentGrp/BookValueAmt07134
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0273857
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0280991
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt013000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt013000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0126417
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt041216
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0167633
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010499
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07378
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017877
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0250177
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt013701
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0355344
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0355344
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0416102
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt048009
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0410146
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0458155
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt042053
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt049051
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt060758
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt011707
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingManagerPersonNm0Kim Stimmel
IRS990ScheduleG/GamingManagerServicesProvTxt0Records and management
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0Kim Stimmel
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicensedStatesCd0OH
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 the 990 available to the members during regular meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990 is made available to the genral public upon written request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0679191
IRS990/TotalAssetsEOYAmt0634017
IRS990/TotalAssetsGrp/BOYAmt0679191
IRS990/TotalAssetsGrp/EOYAmt0634017
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0170021
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0395143
IRS990/TotalFunctionalExpensesGrp/TotalAmt0395143
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt074582
IRS990/TotalLiabilitiesEOYAmt068577
IRS990/TotalLiabilitiesGrp/BOYAmt074582
IRS990/TotalLiabilitiesGrp/EOYAmt068577
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0604609
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0565440
IRS990/TotalProgramServiceExpensesAmt0395143
IRS990/TotalProgramServiceRevenueAmt061297
IRS990/TotalReportableCompFromOrgAmt012552
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0224000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0394021
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0679191
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0634017
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0606 Glamorgan St
IRS990/USAddress/CityNm0Alliance
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044601
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt0880
IRS990/WebsiteAddressTxt0www.elks467.com
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02020-09-22 18:59:49Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Roger Yauman
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Benevolent & Protective Order Elks #467
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0340703291
ReturnHeader/Filer/PhoneNum03308211510
ReturnHeader/Filer/USAddress/AddressLine1Txt0606 Glamorgan Street
ReturnHeader/Filer/USAddress/CityNm0Alliance
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044601

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