Civic Intelligence

Benevolent & Protective Order of Elks 0147 Bpoe

990 • Fiscal year 2020 • EIN 34-4291247

Apr 01, 2019 to Mar 31, 2020 • Filed on Oct 22, 2020

PO Box 804Defiance, OH 43512

(419) 782-5126

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.51x

Higher debt load relative to assets than 93% of similar nonprofits.

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

Liabilities / Revenue

63rd percentile

0.18x

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

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

Net Margin

65th percentile

6.3%

Higher net margin than 65% of similar nonprofits.

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

Top Officer Pay

77th percentile

$6,000

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

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

Asset Growth

97th percentile

59%

Faster asset growth than 97% of similar nonprofits.

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

Revenue Growth

75th percentile

9.0%

Faster revenue growth than 75% of similar nonprofits.

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

Assets

Up

$121,084

Up $45,069 (+59%) from 2019

Net Assets

Up

$59,883

Up $21,899 (+58%) from 2019

Liabilities

Up

$61,201

Up $23,170 (+61%) from 2019

Revenue

Up

$346,425

Up $28,675 (+9.0%) from 2019

Expenses

Up

$324,525

Up $31,247 (+11%) from 2019

Net Income

Down

$21,900

Down $2,572 (-11%) from 2019

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $124,029Liabilities 2010: $42,881Net Assets 2010: $81,1482010Assets 2011: $122,606Liabilities 2011: $50,126Net Assets 2011: $72,4802011Assets 2012: $38,991Liabilities 2012: $30,704Net Assets 2012: $8,2872012Assets 2013: $49,241Liabilities 2013: $41,177Net Assets 2013: $8,0642013Assets 2014: $51,495Liabilities 2014: $36,833Net Assets 2014: $14,6622014Assets 2015: $55,187Liabilities 2015: $41,939Net Assets 2015: $13,2482015Assets 2016: $39,682Liabilities 2016: $32,647Net Assets 2016: $7,0352016Assets 2017: $58,631Liabilities 2017: $44,438Net Assets 2017: $14,1932017Assets 2018: $70,049Liabilities 2018: $56,537Net Assets 2018: $13,5122018Assets 2019: $76,015Liabilities 2019: $38,031Net Assets 2019: $37,9842019Assets 2020: $121,084Liabilities 2020: $61,201Net Assets 2020: $59,8832020Assets 2022: $179,965Liabilities 2022: $79,355Net Assets 2022: $100,6102022Assets 2025: $316,213Liabilities 2025: $80,472Net Assets 2025: $235,7412025

Highlighted filing

2020

Assets$121,084
Liabilities$61,201
Net Assets$59,883

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $223,458Expenses 2010: $266,917Net Income 2010: -$43,4592010Expenses 2011: $278,3362011Expenses 2012: $243,4212012Expenses 2013: $160,4392013Revenue 2014: $154,507Expenses 2014: $147,909Net Income 2014: $6,5982014Revenue 2015: $161,745Expenses 2015: $163,159Net Income 2015: -$1,4142015Revenue 2016: $200,627Expenses 2016: $206,840Net Income 2016: -$6,2132016Revenue 2017: $242,797Expenses 2017: $235,639Net Income 2017: $7,1582017Revenue 2018: $258,332Expenses 2018: $259,013Net Income 2018: -$6812018Revenue 2019: $317,750Expenses 2019: $293,278Net Income 2019: $24,4722019Revenue 2020: $346,425Expenses 2020: $324,525Net Income 2020: $21,9002020Revenue 2022: $483,962Expenses 2022: $459,063Net Income 2022: $24,8992022Revenue 2025: $569,874Expenses 2025: $536,186Net Income 2025: $33,6882025

Highlighted filing

2020

Revenue$346,425
Expenses$324,525
Net Income$21,900
Jump To
Filing Snapshot
Filing Period
Apr 1, 2019 to Mar 31, 2020
Signed
Oct 22, 2020
Return Version
2019v5.0
Gross Receipts
$563,855
Mission and Program Overview

Mission

To instill the principles of charity, justice, brotherly love and fidelity; to promote the welfare and enhance happiness of its members; to serve the people and community through benevolent programs, demonstrating elks care and elks share.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$66,551$81,795▲ $15,244
Rtn Earn Endowment Incm Other Fnds$37,984$59,883▲ $21,899
Land, Buildings, and Equipment, Net-$29,437-
Inventories for Sale or Use$8,325$7,700▼ $625
Savings and Temporary Cash Investments$1,139$2,152▲ $1,013
Total Assets$76,015$121,084▲ $45,069
Liabilities
Deferred Revenue$22,514$28,243▲ $5,729
Accounts Payable and Accrued Expenses$8,775$14,574▲ $5,799
Mortgage Notes Payable Secured by Investment Property-$12,556-
Other Liabilities$6,742$5,828▼ $914
Total Liabilities$38,031$61,201▲ $23,170
Net Assets / Fund Balance
Total Net Assets Fund Balance$37,984$59,883▲ $21,899
Total Liabilities and Net Assets / Fund Balance$76,015$121,084▲ $45,069

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$29,437$2,463$31,900
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lori YawSecretaryPT$6,000$6,000

Board Members and Trustees

NameTitle
Charles CampbellTrustee
Guy TettenhorstTrustee
John SmiddyTrustee
Terry McdonaldTrustee
Thomas MealerTrustee
Lynda LemasterChaplain
Kristen AlvarezEsquire
Jeremy CoffmanExalted Rule
Steve GableInner Guard
Patrick BohnLeading Knig
Scott Detray IiLecturing Kn
Paul RamirezLoyal Knight
Fritz ZipfelTiler
Jenna KarrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,363
Program Service Revenue
$56,274
Investment Income
$0
Other Revenue
$285,788
All Other Contributions
$4,363
Change in Net Assets
$21,900
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$166,116
Other Expenses$120,717
Grants and Similar Amounts Paid$37,692
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$156,408
Occupancy---$42,415
Grants to Domestic Orgs---$37,692
Payments to Affiliates---$15,576
All Other Expenses---$14,455
Office Expenses---$8,610
Current Officers, Directors, Trustees, and Key Employees---$6,000
Other Expenses---$5,189
Insurance---$3,979
Comp Disqual Persons---$3,600
Fees for Services Accounting---$3,077
Conferences and Meetings---$2,680
Advertising---$1,812
Interest---$856
Depreciation Depletion---$545
Payroll Taxes---$108
Total Functional Expenses$0$0$0$324,525
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Miscellaneous Contributions-elks ChDefiance, OH3-$26,474
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$117,937
Gaming Direct Expenses$29,375
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 Tax W/h$4,058
Ohio Sales Tax$1,770
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Michelle meyer thomas mealer treasurer trustee family relationship

Form 990, Page 6, Part VI, Line 11B

The secretary, treasurer and the rest of the board reviews the draft of the 990.

Form 990, Page 6, Part VI, Line 19

Paper copy of tax return is available in the office upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
34-4291247
Phone
4197825126
Address
PO BOX 804, DEFIANCE, OH 43512

Signing Officer

Name
Lori Yaw
Title
Secretary
Phone
4197825126
Signed
2020-10-22

Organization Details

Principal Officer
Lori Yaw
Legal Domicile
Oh
Voting Board Members
15
Independent Board Members
15
Employees
26

Preparer

Firm
LUDERMAN & KONST INC CPA'S
Address
317 JEFFERSON AVENUE, DEFIANCE, OH 43512
Preparer
James E Rensi CPA
Phone
4197827166
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To instill the principles of charity, justice, brotherly love and fidelity; to promote the welfare and enhance happiness of its members; to serve the people and community through benevolent programs, demonstrating elks care and elks share.

Form 990, Part XI, Line 9

Book / tax depreciation difference -18

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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/ProgramServiceRevenueGrp/Desc0MEMBERS DUES
IRS990/ProgramServiceRevenueGrp/Desc1NEW MEMBERS
IRS990/ProgramServiceRevenueGrp/Desc2BEQUEATHS
IRS990/ProgramServiceRevenueGrp/Desc3REINSTATEMENT DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt048287
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14330
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23512
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3145
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt048287
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14330
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23512
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3145
IRS990/ProgSrvcAccomActy2Grp/Desc0CLUB EXPENSES: OPERATION OF BAR AND DINING ROOM FOR MEMBERS AND GUESTS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0213161
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt036100
IRS990/PYOtherExpensesAmt0116650
IRS990/PYOtherRevenueAmt0273272
IRS990/PYProgramServiceRevenueAmt044478
IRS990/PYRevenuesLessExpensesAmt024472
IRS990/PYSalariesCompEmpBnftPaidAmt0140528
IRS990/PYTotalExpensesAmt0293278
IRS990/PYTotalRevenueAmt0317750
IRS990/ReconcilationRevenueExpnssAmt021900
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt056274
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt037984
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt059883
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01139
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02152
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt029437
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02463
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt031900
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04058
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11770
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FEDERAL INCOME TAX W/H
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OHIO SALES TAX
IRS990ScheduleD/TotalBookValueLandBuildingsAmt029437
IRS990ScheduleD/TotalLiabilityAmt05828
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt029375
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt022238
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt095699
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0117937
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt088562
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt018944
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt029375
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt010431
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0JENNA KARR
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt05895 STEVER ROAD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0DEFIANCE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0OH
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd043512
IRS990ScheduleG/StatesWhereGamingConductedCd0OH
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt026474
IRS990ScheduleI/RecipientTable/IRCSectionDesc03
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MISCELLANEOUS CONTRIBUTIONS-ELKS CH
IRS990ScheduleI/RecipientTable/RecipientEIN0320118288
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01760 SOUTH JEFFERSON AVENUE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0DEFIANCE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd043512
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO INSTILL THE PRINCIPLES OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY; TO PROMOTE THE WELFARE AND ENHANCE HAPPINESS OF ITS MEMBERS; TO SERVE THE PEOPLE AND COMMUNITY THROUGH BENEVOLENT PROGRAMS, DEMONSTRATING ELKS CARE AND ELKS SHARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MICHELLE MEYER THOMAS MEALER TREASURER TRUSTEE FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SECRETARY, TREASURER AND THE REST OF THE BOARD REVIEWS THE DRAFT OF THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAPER COPY OF TAX RETURN IS AVAILABLE IN THE OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE -18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt076015
IRS990/TotalAssetsEOYAmt0121084
IRS990/TotalAssetsGrp/BOYAmt076015
IRS990/TotalAssetsGrp/EOYAmt0121084
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04363
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0324525
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt038031
IRS990/TotalLiabilitiesEOYAmt061201
IRS990/TotalLiabilitiesGrp/BOYAmt038031
IRS990/TotalLiabilitiesGrp/EOYAmt061201
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt037984
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt059883
IRS990/TotalProgramServiceExpensesAmt0279298
IRS990/TotalProgramServiceRevenueAmt056274
IRS990/TotalReportableCompFromOrgAmt06000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0342062
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0346425
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt076015
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0121084
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt014248 LINK ROAD
IRS990/USAddress/CityNm0DEFIANCE
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043512
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LORI YAW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum04197825126
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS 0147 BPOE
ReturnHeader/Filer/BusinessNameControlTxt0BENE

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.16$0.80$2.36$5.70$5.36$0.34
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.79$1.01$4.84$4.59$0.25
2020Detailed filing. Detailed filing data is available for this year.$1.21$0.61$0.60$3.46$3.25$0.22
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.38$0.38$3.18$2.93$0.24
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.57$0.14$2.58$2.59$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.44$0.14$2.43$2.36$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.40$0.33$0.07$2.01$2.07$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.55$0.42$0.13$1.62$1.63$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.51$0.37$0.15$1.55$1.48$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.41$0.08$1.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.31$0.08$2.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.50$0.72$2.78
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.43$0.81$2.23$2.67$0.43