Civic Intelligence

Bpo Elks No 75

990 • Fiscal year 2014 • EIN 34-4186425

Apr 01, 2013 to Mar 31, 2014 • Filed on Jul 16, 2014

900 W Melrose Ave45840

(419) 422-2442

Siviq Scores

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

Liabilities / Assets

96th percentile

0.72x

Higher debt load relative to assets than 96% of similar nonprofits.

2014 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

97th percentile

3.94x

Higher debt load relative to revenue than 97% of similar nonprofits.

2014 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2014

Net Margin

66th percentile

8.0%

Higher net margin than 66% of similar nonprofits.

2014 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

48th percentile

$2,088

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2014 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2014

Asset Growth

98th percentile

159%

Faster asset growth than 98% of similar nonprofits.

2014 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$1,134,202

Up $696,111 (+159%) from 2013

Net Assets

Up

$321,044

Up $16,420 (+5.4%) from 2013

Liabilities

Up

$813,158

Up $679,691 (+509%) from 2013

Revenue

$206,350

No earlier filing loaded for comparison.

Expenses

Down

$189,930

Down $43,779 (-19%) from 2013

Net Income

$16,420

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $429,146Liabilities 2010: $126,933Net Assets 2010: $302,2132010Assets 2011: $412,031Liabilities 2011: $139,967Net Assets 2011: $272,0642011Assets 2012: $433,161Liabilities 2012: $146,059Net Assets 2012: $287,1022012Assets 2013: $438,091Liabilities 2013: $133,467Net Assets 2013: $304,6242013Assets 2014: $1,134,202Liabilities 2014: $813,158Net Assets 2014: $321,0442014Assets 2015: $1,107,770Liabilities 2015: $762,825Net Assets 2015: $344,9452015Assets 2016: $1,056,960Liabilities 2016: $770,439Net Assets 2016: $286,5212016Assets 2017: $551,086Liabilities 2017: $295,165Net Assets 2017: $255,9212017Assets 2018: $399,093Liabilities 2018: $151,165Net Assets 2018: $247,9282018Assets 2019: $385,954Liabilities 2019: $141,492Net Assets 2019: $244,4622019Assets 2020: $375,653Liabilities 2020: $136,996Net Assets 2020: $238,6572020Assets 2021: $468,848Liabilities 2021: $134,515Net Assets 2021: $334,3332021Assets 2022: $479,801Liabilities 2022: $113,050Net Assets 2022: $366,7512022Assets 2023: $465,780Liabilities 2023: $128,905Net Assets 2023: $336,8752023Assets 2024: $499,551Liabilities 2024: $122,493Net Assets 2024: $377,0582024Assets 2025: $518,132Liabilities 2025: $115,911Net Assets 2025: $402,2212025

Highlighted filing

2014

Assets$1,134,202
Liabilities$813,158
Net Assets$321,044

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $283,5432010Expenses 2011: $294,1092011Expenses 2012: $237,0612012Expenses 2013: $233,7092013Revenue 2014: $206,350Expenses 2014: $189,930Net Income 2014: $16,4202014Revenue 2015: $199,975Expenses 2015: $176,074Net Income 2015: $23,9012015Revenue 2016: $207,182Expenses 2016: $232,903Net Income 2016: -$25,7212016Revenue 2017: $249,584Expenses 2017: $280,184Net Income 2017: -$30,6002017Revenue 2018: $268,501Expenses 2018: $276,494Net Income 2018: -$7,9932018Revenue 2019: $238,894Expenses 2019: $242,360Net Income 2019: -$3,4662019Revenue 2020: $241,843Expenses 2020: $247,648Net Income 2020: -$5,8052020Revenue 2021: $293,315Expenses 2021: $197,639Net Income 2021: $95,6762021Revenue 2022: $258,069Expenses 2022: $237,175Net Income 2022: $20,8942022Revenue 2023: $273,824Expenses 2023: $303,700Net Income 2023: -$29,8762023Revenue 2024: $343,804Expenses 2024: $303,621Net Income 2024: $40,1832024Revenue 2025: $321,757Expenses 2025: $296,594Net Income 2025: $25,1632025

Highlighted filing

2014

Revenue$206,350
Expenses$189,930
Net Income$16,420
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Jul 16, 2014
Return Version
2013v3.1
Gross Receipts
$242,078
Mission and Program Overview

Mission

Operation of bpo elks no 75 bar & grill and lodge activities on behalf of members

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$23,326$705,911▲ $682,585
Investments in Publicly Traded Securities$353,687$382,780▲ $29,093
Cap Stk Tr Prin Current Funds$219,136$219,136→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$53,200$53,200→ $0
Rtn Earn Endowment Incm Other Fnds$32,288$48,708▲ $16,420
Cash and Non-Interest-Bearing Accounts$50,837$37,345▼ $13,492
Inventories for Sale or Use$7,581$5,764▼ $1,817
Accounts Receivable$1,559$1,301▼ $258
Total Assets$438,091$1,134,202▲ $696,111
Other Assets Total$1,101$1,101→ $0
Liabilities
Other Liabilities$85,021$762,398▲ $677,377
Deferred Revenue$39,637$43,275▲ $3,638
Accounts Payable and Accrued Expenses$8,809$7,485▼ $1,324
Total Liabilities$133,467$813,158▲ $679,691
Net Assets / Fund Balance
Total Net Assets Fund Balance$304,624$321,044▲ $16,420
Total Liabilities and Net Assets / Fund Balance$438,091$1,134,202▲ $696,111

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,101--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Jeff JensenSecretary$2,088$2,088
Shawn CraftTreasurer$1,019$1,019
Paul HeilmanTiler$84$84

Board Members and Trustees

NameTitle
Gary PetrimeTrustee
Pete ReynoldsTrustee
Scott WunderlichTrustee
Tom FitzpatrickTrustee
Rich PalmerChaplain
Linda MillerEsquire
John SidorskiExalted Ruler
Betty DillerInner Guard
Linda YoungLeading Knight
Pat MccaffreyLecturing Knight
Jim KreilingLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$92,629
Program Service Revenue
$12,230
Investment Income
$10,211
Other Revenue
$91,280
All Other Contributions
$33,338
Change in Net Assets
$16,420
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$133,569
Salaries, Compensation, and Employee Benefits$56,361
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$53,655--$53,655
All Other Expenses$51,113--$51,113
Other Salaries and Wages$48,122--$48,122
Other Expenses$13,187--$13,187
Payroll Taxes$5,048--$5,048
Office Expenses$4,353--$4,353
Current Officers, Directors, Trustees, and Key Employees$3,191--$3,191
Fees for Services Accounting$3,102--$3,102
Conferences and Meetings$2,708--$2,708
Interest$544--$544
Advertising$158--$158
Fees for Services Legal$-189--$-189
Total Functional Expenses$189,930$0$0$189,930
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payable to Home Association$654,358
Other Payables$85,040
Other Donation Payable$23,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Member election for additional members Part VI line 7A

MEMBERS ARE ELECTED

Governing body decisions Part VI line 7B

Members vote on decisioins

Form 990 governing body review Part VI line 11

A copy of form 990 is passed out during a meeting of members and the membership approves filing after reviewing tax return.

Governing documents etc available to public Part VI line 19

Financial statements or any other governing documents are available to the public by means of the elks website or upon request. There is currently no conflict of interest policy.

Filing and Contact Details

Filer

EIN
34-4186425

Signing Officer

Name
John Sidorski
Title
Exalted Ruler
Phone
4194222442
Signed
2014-07-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Sidorski
Formed
1888
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
11

Preparer

Preparer
Scott L Kahle CPA
Phone
4194240326
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Cash over or short $ 246charity events 7,678committe activities 2,432credit card expense 808dinners 2,451dues and subscriptions 507entertainment 2,135laundry 826licenses and permits 3,215officers expense 1,602misc lodge expense 2,025per capita taxes 10,878repairs 892scholarship expenses 3,940supplies 690supported activities 3,341 utilities 4,880misc correction 2,567 total $51,113

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IRS990/OtherAssetsTotalGrp/EOYAmt01101
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ALARM SERVICES
IRS990/OtherExpensesGrp/Desc1BANK CHARGES
IRS990/OtherExpensesGrp/Desc2BULLETINS AND NOTICES
IRS990/OtherExpensesGrp/Desc3CATERING EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt0597
IRS990/OtherExpensesGrp/ProgramServicesAmt1856
IRS990/OtherExpensesGrp/ProgramServicesAmt23485
IRS990/OtherExpensesGrp/ProgramServicesAmt313187
IRS990/OtherExpensesGrp/TotalAmt0597
IRS990/OtherExpensesGrp/TotalAmt1856
IRS990/OtherExpensesGrp/TotalAmt23485
IRS990/OtherExpensesGrp/TotalAmt313187
IRS990/OtherLiabilitiesGrp/BOYAmt085021
IRS990/OtherLiabilitiesGrp/EOYAmt0762398
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0BINGO RECEIPTS
IRS990/OtherRevenueMiscGrp/Desc1GAINLOSS SCHOLARSHIP
IRS990/OtherRevenueMiscGrp/Desc2DISCOUNTS EARNED
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt011550
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt14493
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt246
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt011550
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt14493
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt246
IRS990/OtherRevenueTotalAmt016089
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt048122
IRS990/OtherSalariesAndWagesGrp/TotalAmt048122
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt05048
IRS990/PayrollTaxesGrp/TotalAmt05048
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt053200
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt053200
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOHN SIDORSKI
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0722320
IRS990/ProgramServiceRevenueGrp/Desc0BANQUET ROOM
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt012230
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt012230
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0705
IRS990/PYOtherExpensesAmt0172641
IRS990/PYOtherRevenueAmt0152325
IRS990/PYProgramServiceRevenueAmt098201
IRS990/PYRevenuesLessExpensesAmt017522
IRS990/PYSalariesCompEmpBnftPaidAmt061068
IRS990/PYTotalExpensesAmt0233709
IRS990/PYTotalRevenueAmt0251231
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt016420
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt048708
IRS990/SavingsAndTempCashInvstGrp/BOYAmt023326
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0705911
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01101
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt085040
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt123000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2654358
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER PAYABLES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER DONATION PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYABLE TO HOME ASSOCIATION
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01101
IRS990ScheduleD/TotalLiabilityAmt0762398
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ARE ELECTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS VOTE ON DECISIOINS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF FORM 990 IS PASSED OUT DURING A MEETING OF MEMBERS AND THE MEMBERSHIP APPROVES FILING AFTER REVIEWING TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FINANCIAL STATEMENTS OR ANY OTHER GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC BY MEANS OF THE ELKS WEBSITE OR UPON REQUEST. THERE IS CURRENTLY NO CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CASH OVER OR SHORT $ 246CHARITY EVENTS 7,678COMMITTE ACTIVITIES 2,432CREDIT CARD EXPENSE 808DINNERS 2,451DUES AND SUBSCRIPTIONS 507ENTERTAINMENT 2,135LAUNDRY 826LICENSES AND PERMITS 3,215OFFICERS EXPENSE 1,602MISC LODGE EXPENSE 2,025PER CAPITA TAXES 10,878REPAIRS 892SCHOLARSHIP EXPENSES 3,940SUPPLIES 690SUPPORTED ACTIVITIES 3,341 UTILITIES 4,880MISC CORRECTION 2,567 TOTAL $51,113
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01134202
IRS990/TotalAssetsGrp/BOYAmt0438091
IRS990/TotalAssetsGrp/EOYAmt01134202
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt092629
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0189930
IRS990/TotalFunctionalExpensesGrp/TotalAmt0189930
IRS990/TotalGrossUBIAmt012230
IRS990/TotalLiabilitiesBOYAmt0133467
IRS990/TotalLiabilitiesEOYAmt0813158
IRS990/TotalLiabilitiesGrp/BOYAmt0133467
IRS990/TotalLiabilitiesGrp/EOYAmt0813158
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0304624
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0321044
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0189930
IRS990/TotalProgramServiceRevenueAmt012230
IRS990/TotalReportableCompFromOrgAmt03191
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0101491
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0206350
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt012230
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0438091
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01134202
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.FindlayElks.org
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN SIDORSKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum04194222442
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-07-16
ReturnHeader/Filer/BusinessName/BusinessNameLine10BPO ELKS NO 75
ReturnHeader/Filer/BusinessNameControlTxt0BPOE
ReturnHeader/Filer/EIN0344186425
ReturnHeader/Filer/USAddress/AddressLine10900 W MELROSE AVE
ReturnHeader/Filer/USAddress/City0Findlay

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.52$0.12$0.40$0.32$0.30$0.03
2024Detailed filing. Detailed filing data is available for this year.$0.50$0.12$0.38$0.34$0.30$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.47$0.13$0.34$0.27$0.30$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.48$0.11$0.37$0.26$0.24$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.47$0.13$0.33$0.29$0.20$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.38$0.14$0.24$0.24$0.25$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.39$0.14$0.24$0.24$0.24$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.40$0.15$0.25$0.27$0.28$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.55$0.30$0.26$0.25$0.28$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.06$0.77$0.29$0.21$0.23$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.11$0.76$0.34$0.20$0.18$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.13$0.81$0.32$0.21$0.19$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.13$0.30$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.15$0.29$0.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.14$0.27$0.29
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.13$0.30$0.28