Civic Intelligence

Benevolent & Protective Order Elks 169

990 • Fiscal year 2023 • EIN 34-4186430

Apr 01, 2022 to Mar 31, 2023 • Filed on Aug 12, 2023

436 Croghan StFremont, OH 43420

(419) 332-3691

Siviq Scores

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

Liabilities / Assets

78th percentile

0.11x

Higher debt load relative to assets than 78% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

76th percentile

0.17x

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

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Net Margin

38th percentile

-2.2%

Higher net margin than 38% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Top Officer Pay

90th percentile

$4,050

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Asset Growth

36th percentile

-2.2%

Faster asset growth than 36% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

53rd percentile

7.8%

Faster revenue growth than 53% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$217,037

Down $4,879 (-2.2%) from 2022

Net Assets

Down

$192,237

Down $2,886 (-1.5%) from 2022

Liabilities

Down

$24,800

Down $1,993 (-7.4%) from 2022

Revenue

Up

$143,456

Up $10,400 (+7.8%) from 2022

Expenses

Up

$146,628

Up $23,712 (+19%) from 2022

Net Income

Down

-$3,172

Down $13,312 (-131%) from 2022

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2021: $219,858Liabilities 2021: $53,296Net Assets 2021: $166,5622021Assets 2022: $221,916Liabilities 2022: $26,793Net Assets 2022: $195,1232022Assets 2023: $217,037Liabilities 2023: $24,800Net Assets 2023: $192,2372023Assets 2024: $236,021Liabilities 2024: $27,465Net Assets 2024: $208,5562024Assets 2025: $243,618Liabilities 2025: $23,312Net Assets 2025: $220,3062025

Highlighted filing

2023

Assets$217,037
Liabilities$24,800
Net Assets$192,237

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2021: $112,755Expenses 2021: $103,037Net Income 2021: $9,7182021Revenue 2022: $133,056Expenses 2022: $122,916Net Income 2022: $10,1402022Revenue 2023: $143,456Expenses 2023: $146,628Net Income 2023: -$3,1722023Revenue 2024: $165,402Expenses 2024: $149,083Net Income 2024: $16,3192024Revenue 2025: $177,525Expenses 2025: $165,775Net Income 2025: $11,7502025

Highlighted filing

2023

Revenue$143,456
Expenses$146,628
Net Income-$3,172
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Aug 12, 2023
Return Version
2022v5.0
Gross Receipts
$201,872
Mission and Program Overview

Mission

Be a presence in the local community by hosting activities and contributing financialy and volunteering.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$154,506$142,009▼ $12,497
Savings and Temporary Cash Investments$21,010$38,315▲ $17,305
Cash and Non-Interest-Bearing Accounts$42,434$33,060▼ $9,374
Inventories for Sale or Use$3,725$2,931▼ $794
Accounts Receivable$241$722▲ $481
Total Assets$221,916$217,037▼ $4,879
Liabilities
Deferred Revenue$21,689$19,943▼ $1,746
Accounts Payable and Accrued Expenses$5,104$4,857▼ $247
Mortgage Notes Payable Secured by Investment Property$0--
Total Liabilities$26,793$24,800▼ $1,993
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$195,123$192,237▼ $2,886
Total Net Assets Fund Balance$195,123$192,237▼ $2,886
Total Liabilities and Net Assets / Fund Balance$221,916$217,037▼ $4,879

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$54,449$509,310-
Land$74,302--
Equipment$13,258$221,972-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brad LawrenceSecretaryPT$4,050$4,050
Cassidy FrankTreasurerPT$900$900

Board Members and Trustees

NameTitle
Billie LeeTrustee
George WeissingerTrustee
Rick FrankTrustee
Lonnie ShueyExalted Ruler
Leo FisherLeading Knight
Angie SchwartzLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$43,183
Program Service Revenue
$0
Investment Income
$24
Other Revenue
$100,249
All Other Contributions
$6,836
Change in Net Assets
$-3,172
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$101,515
Salaries, Compensation, and Employee Benefits$45,113
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$0$0$0$57,462
Other Salaries and Wages$0$0$0$35,668
Depreciation Depletion$0$0$0$17,618
Fees for Services Other$0$0$0$6,237
Insurance$0$0$0$5,892
Current Officers, Directors, Trustees, and Key Employees$0$0$0$4,950
Fees for Services Accounting$0$0$0$4,800
Payroll Taxes$0$0$0$4,495
Other Expenses$0$0$0$3,097
Office Expenses$0$0$0$1,012
Information Technology$0$0$0$670
Conferences and Meetings$0$0$0$561
Interest$0$0$0$156
Total Functional Expenses$0$0$0$146,628
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$37,272
Gaming Direct Expenses$8,991
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order Elks 169
EIN
34-4186430
Phone
4193323691
Address
436 CROGHAN ST, FREMONT, OH 43420

Signing Officer

Name
Brad Lawrence
Title
Secretary
Phone
4193323691
Signed
2023-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brad Lawrence
Formed
1930
Legal Domicile
Oh
Voting Board Members
20
Independent Board Members
20
Employees
7
Volunteers
25

Preparer

Firm
Keys Tax Service
Address
925 CROGHAN ST, FREMONT, OH 43420
Preparer
Lisa Keys
Phone
4193347988
Supplemental Narrative

Additional Explanations

Pt VI, Line 18

All voting members independent

Pt VI, Line 6

ALL DUE PAYING MEMBERS

Pt VI, Line 7A

Governing body elected by member vote

Pt VI, Line 7B

All members have decision making by meeting votes

Pt VI, Line 8A

Minutes recorded for each meeting of governing body

Pt VI, Line 8B

Minutes recorded for each committee meeting

Pt VI, Line 10B

N/A

Pt VI, Line 11B

990 is presented to governing body and signed off on by secretary. Copy is held in office for any member to review

Pt VI, Line 12C

Conflict of interest policy distributed and signed by officers each year

Pt VI, Line 19

N/A

Pt VI, Line 15A

N/A

Pt VI, Line 15B

Determined by organization by laws

Pt VI, Line 18

REQUEST TO SECRETARY

Pt VI, Line 19

REQUEST TO SECRETARY

Pt VII, Col (F)

COMPENSATION PER BYLAWS

Pt VII, Col (E)

No related organization compensation

Pt VII, Col (F)

NO OTHER COMPENSATION

Pt XI

Accountant hired to compile records and complete 990 and internal audit commitee reviews 990 and records

Other

ACCRUAL METHOD NO CHANGE

Pt XII, Line 2C

Compiled records reviewed by committee

Pt XII, Line 3B

N/A

Pt XI

LINE 9 PRIOR PERIOD ADJ

Form 990, Part IX, Line 24E

CASH SHORT/OVER 317.

Form 990, Part IX, Line 24E

CHARITIES 4000.

Form 990, Part IX, Line 24E

DUES 6787.

Form 990, Part IX, Line 24E

GARBAGE PICKUP 3194.

Form 990, Part IX, Line 24E

Licenses and permits 1170.

Form 990, Part IX, Line 24E

LODGE SUPPLIES 1296.

Form 990, Part IX, Line 24E

Postage and delivery 282.

Form 990, Part IX, Line 24E

REPAIRS 7409.

Form 990, Part IX, Line 24E

SNOW REMOVAL 455.

Form 990, Part IX, Line 24E

SUPPLIES 4502.

Form 990, Part IX, Line 24E

TELEPHONE/INTERNET 3285.

Form 990, Part IX, Line 24E

UTILITIES 19902.

Form 990, Part IX, Line 24E

ENF DONATIONS 4600.

Form 990, Part IX, Line 24E

Workers compensation 263.

Raw XML AppendixShowing 400 of 511 raw XML fields

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/OtherRevenueMiscGrp/TotalRevenueColumnAmt2938
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt03946
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt035668
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt04495
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0BRAD LAWRENCE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNITY FOOD BANK
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02500
IRS990/ProgSrvcAccomActy2Grp/GrantAmt02500
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt058984
IRS990/PYInvestmentIncomeAmt05
IRS990/PYOtherExpensesAmt073813
IRS990/PYOtherRevenueAmt074067
IRS990/PYRevenuesLessExpensesAmt010140
IRS990/PYSalariesCompEmpBnftPaidAmt049103
IRS990/PYTotalExpensesAmt0122916
IRS990/PYTotalRevenueAmt0133056
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-3172
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt014545
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt021010
IRS990/SavingsAndTempCashInvstGrp/EOYAmt038315
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt054449
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0509310
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0563759
IRS990ScheduleD/EquipmentGrp/BookValueAmt013258
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0221972
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0235230
IRS990ScheduleD/LandGrp/BookValueAmt074302
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt074302
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0142009
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt07100
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt08991
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt030764
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt06508
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt037272
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt028281
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt08026
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt08991
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0965
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0NICK WALKER
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0436 CROGHAN ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0FREMONT
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd043420
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0DONATED TO OTHER TAX EXEMPT ORGANIZATIONS
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 17b
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL VOTING MEMBERS INDEPENDENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DUE PAYING MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING BODY ELECTED BY MEMBER VOTE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL MEMBERS HAVE DECISION MAKING BY MEETING VOTES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MINUTES RECORDED FOR EACH MEETING OF GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MINUTES RECORDED FOR EACH COMMITTEE MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7990 IS PRESENTED TO GOVERNING BODY AND SIGNED OFF ON BY SECRETARY. COPY IS HELD IN OFFICE FOR ANY MEMBER TO REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CONFLICT OF INTEREST POLICY DISTRIBUTED AND SIGNED BY OFFICERS EACH YEAR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11DETERMINED BY ORGANIZATION BY LAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12REQUEST TO SECRETARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13REQUEST TO SECRETARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14COMPENSATION PER BYLAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15NO RELATED ORGANIZATION COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16NO OTHER COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17ACCOUNTANT HIRED TO COMPILE RECORDS AND COMPLETE 990 AND INTERNAL AUDIT COMMITEE REVIEWS 990 AND RECORDS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18ACCRUAL METHOD NO CHANGE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19COMPILED RECORDS REVIEWED BY COMMITTEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21LINE 9 PRIOR PERIOD ADJ
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22CASH SHORT/OVER 317.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23CHARITIES 4000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24DUES 6787.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt25GARBAGE PICKUP 3194.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt26LICENSES AND PERMITS 1170.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt27LODGE SUPPLIES 1296.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt28POSTAGE AND DELIVERY 282.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt29REPAIRS 7409.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt30SNOW REMOVAL 455.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt31SUPPLIES 4502.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt32TELEPHONE/INTERNET 3285.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt33UTILITIES 19902.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt34ENF DONATIONS 4600.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt35WORKERS COMPENSATION 263.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 10b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Pt VI, Line 15a

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