Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2018 • EIN 34-4186460

Apr 01, 2017 to Mar 31, 2018 • Filed on Jun 28, 2018

302 W North StLima, OH 45801

(419) 222-9951

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.

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

Liabilities / Revenue

77th percentile

0.39x

Higher debt load relative to revenue than 77% of similar nonprofits.

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

Net Margin

59th percentile

7.3%

Higher net margin than 59% of similar nonprofits.

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

Top Officer Pay

86th percentile

$11,000

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

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

Asset Growth

57th percentile

1.4%

Faster asset growth than 57% of similar nonprofits.

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

Revenue Growth

98th percentile

149%

Faster revenue growth than 98% of similar nonprofits.

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

Assets

Up

$959,560

Up $12,798 (+1.4%) from 2017

Net Assets

Up

$813,407

Up $27,540 (+3.5%) from 2017

Liabilities

Down

$146,153

Down $14,742 (-9.2%) from 2017

Revenue

Up

$375,738

Up $224,792 (+149%) from 2017

Expenses

Up

$348,198

Up $92,737 (+36%) from 2017

Net Income

Up

$27,540

Up $132,055 (+126%) from 2017

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 2011: $1,373,289Liabilities 2011: $162,052Net Assets 2011: $1,211,2372011Assets 2012: $1,336,263Liabilities 2012: $181,085Net Assets 2012: $1,155,1782012Assets 2013: $1,300,550Liabilities 2013: $185,563Net Assets 2013: $1,114,9872013Assets 2014: $1,224,011Liabilities 2014: $164,740Net Assets 2014: $1,059,2712014Assets 2015: $1,169,693Liabilities 2015: $205,832Net Assets 2015: $963,8612015Assets 2016: $1,042,259Liabilities 2016: $151,877Net Assets 2016: $890,3822016Assets 2017: $946,762Liabilities 2017: $160,895Net Assets 2017: $785,8672017Assets 2018: $959,560Liabilities 2018: $146,153Net Assets 2018: $813,4072018Assets 2019: $868,167Liabilities 2019: $115,515Net Assets 2019: $752,6522019Assets 2024: $527,388Liabilities 2024: $31,048Net Assets 2024: $496,3402024Assets 2025: $579,461Liabilities 2025: $37,672Net Assets 2025: $541,7892025

Highlighted filing

2018

Assets$959,560
Liabilities$146,153
Net Assets$813,407

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $435,0192011Expenses 2012: $413,2812012Expenses 2013: $382,8362013Revenue 2014: $347,495Expenses 2014: $403,211Net Income 2014: -$55,7162014Revenue 2015: $270,957Expenses 2015: $366,368Net Income 2015: -$95,4112015Revenue 2016: $283,077Expenses 2016: $356,556Net Income 2016: -$73,4792016Revenue 2017: $150,946Expenses 2017: $255,461Net Income 2017: -$104,5152017Revenue 2018: $375,738Expenses 2018: $348,198Net Income 2018: $27,5402018Revenue 2019: $321,913Expenses 2019: $383,683Net Income 2019: -$61,7702019Revenue 2024: $321,435Expenses 2024: $334,044Net Income 2024: -$12,6092024Revenue 2025: $216,763Expenses 2025: $171,314Net Income 2025: $45,4492025

Highlighted filing

2018

Revenue$375,738
Expenses$348,198
Net Income$27,540
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Jun 28, 2018
Return Version
2017v2.3
Gross Receipts
$656,703
Mission and Program Overview

Mission

FRATERNAL ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$832,069$814,000▼ $18,069
Rtn Earn Endowment Incm Other Fnds$785,867$813,407▲ $27,540
Savings and Temporary Cash Investments$73,495$109,434▲ $35,939
Cash and Non-Interest-Bearing Accounts$22,793$25,431▲ $2,638
Inventories for Sale or Use$4,702$4,702→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$946,762$959,560▲ $12,798
Other Assets Total$13,703$5,993▼ $7,710
Liabilities
Deferred Revenue$60,632$59,840▼ $792
Mortgage Notes Payable Secured by Investment Property$70,098$57,656▼ $12,442
Accounts Payable and Accrued Expenses$30,165$28,657▼ $1,508
Total Liabilities$160,895$146,153▼ $14,742
Net Assets / Fund Balance
Total Net Assets Fund Balance$785,867$813,407▲ $27,540
Total Liabilities and Net Assets / Fund Balance$946,762$959,560▲ $12,798

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$323,084$1,074,402$1,397,486
Equipment$164,074$240,449$404,523
Land$326,842-$326,842
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ralph ThieryGeneral ManagerFT$11,000$11,000
Jeanette EvansLodge Membership SecretaryPT$7,305$7,305
Laurie HodoskoTreasurerPT$3,426$3,426

Board Members and Trustees

NameTitle
Tony QuatmanTrustee-chairman
Bill HodoskoTrustee
DAN O'KEEFETrustee
Larry NewlandTrustee
Travis CutlipTrustee
Doug ScottChaplain
Gene ZinkEsquire
John EvansExalted Ruler
Randy ConradInner Guard
DEB O'KEEFELeading Knight
Amy MeyerLecturing Knight
Richard RuckLoyal Knight
Scott FewTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$40,216
Program Service Revenue
$104,319
Investment Income
$40
Other Revenue
$231,163
All Other Contributions
$40,216
Change in Net Assets
$27,540
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$200,755
Salaries, Compensation, and Employee Benefits$111,166
Grants and Similar Amounts Paid$36,277
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$76,063
Depreciation Depletion---$68,584
Grants to Domestic Orgs---$36,277
Occupancy---$32,633
Payments to Affiliates---$23,164
Current Officers, Directors, Trustees, and Key Employees---$21,731
Fees for Services Accounting---$15,850
Fees for Services Other---$13,950
Payroll Taxes---$13,372
Office Expenses---$13,258
All Other Expenses---$7,262
Other Expenses---$4,774
Advertising---$3,938
Interest---$3,360
Insurance---$2,853
Total Functional Expenses$0$0$0$348,198
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lima Fifty-four Athletic & Scholastic Fund IncLima, OH501(c)(3)General Support$31,647
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$188,692
Gaming Direct Expenses$52,834
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
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 A, Line 6

MEMBERS

Form 990, Part VI, Section A, Line 7A

Chairman and trustees are elected by club membership

Form 990, Part VI, Section A, Line 7B

Decisions are subject to vote by members per bylaws

Form 990, Part VI, Section B, Line 11B

Discussed at board meeting

Form 990, Part VI, Section C, Line 19

Information maintained at location and available to member upon request

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of 0054
EIN
34-4186460
Phone
4192229951
Address
302 W NORTH ST, LIMA, OH 45801

Signing Officer

Name
Jeanette Evans
Title
Secretary
Phone
4192229951
Signed
2018-06-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeanette Evans
Formed
1886
Legal Domicile
Oh
Voting Board Members
15
Independent Board Members
15
Employees
16
Volunteers
48

Preparer

Firm
Rea & Associates Inc
Address
2579 SHAWNEE ROAD, LIMA, OH 45806
Preparer
Mary Elizabeth Wright CPA
Phone
4193311040
Supplemental Narrative

Additional Explanations

Form 990, Part XIII, Line 2C

The board of directors oversees the selection of the independent accountant.

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IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt013703
IRS990/OtherAssetsTotalGrp/EOYAmt05993
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0BANK/CREDIT CARD SERVIC
IRS990/OtherExpensesGrp/Desc1PERMITS & LICENSES
IRS990/OtherExpensesGrp/Desc2CLUB COMMITTEES
IRS990/OtherExpensesGrp/TotalAmt05870
IRS990/OtherExpensesGrp/TotalAmt15259
IRS990/OtherExpensesGrp/TotalAmt24774
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0VENDING INCOME
IRS990/OtherRevenueMiscGrp/Desc1TAXES
IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt015805
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt15919
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt23541
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt015805
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt15919
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt23541
IRS990/OtherRevenueTotalAmt025987
IRS990/OtherSalariesAndWagesGrp/TotalAmt076063
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt023164
IRS990/PayrollTaxesGrp/TotalAmt013372
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JEANETTE EVANS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0104319
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0104319
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt020120
IRS990/PYInvestmentIncomeAmt0-67989
IRS990/PYOtherExpensesAmt0196988
IRS990/PYOtherRevenueAmt082361
IRS990/PYProgramServiceRevenueAmt0136574
IRS990/PYRevenuesLessExpensesAmt0-104515
IRS990/PYSalariesCompEmpBnftPaidAmt038353
IRS990/PYTotalExpensesAmt0255461
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0150946
IRS990/ReconcilationRevenueExpnssAmt027540
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt05704
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0785867
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0813407
IRS990/SavingsAndTempCashInvstGrp/BOYAmt073495
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0109434
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0323084
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01074402
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01397486
IRS990ScheduleD/EquipmentGrp/BookValueAmt0164074
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0240449
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0404523
IRS990ScheduleD/LandGrp/BookValueAmt0326842
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0326842
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0814000
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt08961
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt033428
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt042389
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt052834
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt017922
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0170770
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0188692
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0135858
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt010445
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt0500
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt09945
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/LicensedInd00
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0RALPH THEIRY
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0302 W NORTH STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0LIMA
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd045801
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt031647
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0LIMA FIFTY-FOUR ATHLETIC & SCHOLASTIC FUND INC
IRS990ScheduleI/RecipientTable/RecipientEIN0261648617
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02050 SPENCERVILLE RD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LIMA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd045805
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CHAIRMAN AND TRUSTEES ARE ELECTED BY CLUB MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS ARE SUBJECT TO VOTE BY MEMBERS PER BYLAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DISCUSSED AT BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INFORMATION MAINTAINED AT LOCATION AND AVAILABLE TO MEMBER UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS OVERSEES THE SELECTION OF THE INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XIII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0946762
IRS990/TotalAssetsEOYAmt0959560
IRS990/TotalAssetsGrp/BOYAmt0946762
IRS990/TotalAssetsGrp/EOYAmt0959560
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt040216
IRS990/TotalEmployeeCnt016

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