Civic Intelligence

Benevolent & Protective Order of Elks 0147 Bpoe

990 • Fiscal year 2021 • EIN 34-4291247

Apr 01, 2020 to Mar 31, 2021 • Filed on May 23, 2022

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

94th percentile

0.56x

Higher debt load relative to assets than 94% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

79th percentile

0.31x

Higher debt load relative to revenue than 79% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Net Margin

47th percentile

5.1%

Higher net margin than 47% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Top Officer Pay

94th percentile

$6,500

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Asset Growth

90th percentile

41%

Faster asset growth than 90% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

41st percentile

-11%

Faster revenue growth than 41% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$170,663

Up $49,579 (+41%) from 2020

Net Assets

Up

$75,692

Up $15,809 (+26%) from 2020

Liabilities

Up

$94,971

Up $33,770 (+55%) from 2020

Revenue

Down

$306,924

Down $39,501 (-11%) from 2020

Expenses

Down

$291,134

Down $33,391 (-10%) from 2020

Net Income

Down

$15,790

Down $6,110 (-28%) from 2020

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 2021: $170,663Liabilities 2021: $94,971Net Assets 2021: $75,6922021Assets 2022: $179,965Liabilities 2022: $79,355Net Assets 2022: $100,6102022Assets 2025: $316,213Liabilities 2025: $80,472Net Assets 2025: $235,7412025

Highlighted filing

2021

Assets$170,663
Liabilities$94,971
Net Assets$75,692

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 2021: $306,924Expenses 2021: $291,134Net Income 2021: $15,7902021Revenue 2022: $483,962Expenses 2022: $459,063Net Income 2022: $24,8992022Revenue 2025: $569,874Expenses 2025: $536,186Net Income 2025: $33,6882025

Highlighted filing

2021

Revenue$306,924
Expenses$291,134
Net Income$15,790
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
May 23, 2022
Return Version
2020v4.0
Gross Receipts
$486,284
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$81,795$82,105▲ $310
Rtn Earn Endowment Incm Other Fnds$59,883$75,692▲ $15,809
Savings and Temporary Cash Investments$2,152$41,344▲ $39,192
Land, Buildings, and Equipment, Net$29,437$37,430▲ $7,993
Inventories for Sale or Use$7,700$7,700→ $0
Accounts Receivable-$2,084-
Total Assets$121,084$170,663▲ $49,579
Liabilities
Mortgage Notes Payable Secured by Investment Property$12,556$41,036▲ $28,480
Deferred Revenue$28,243$35,896▲ $7,653
Accounts Payable and Accrued Expenses$14,574$9,919▼ $4,655
Other Liabilities$5,828$8,120▲ $2,292
Total Liabilities$61,201$94,971▲ $33,770
Net Assets / Fund Balance
Total Net Assets Fund Balance$59,883$75,692▲ $15,809
Total Liabilities and Net Assets / Fund Balance$121,084$170,663▲ $49,579
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lori YawSecretaryPT$6,500$6,500

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
Stacy SauberTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,888
Program Service Revenue
$52,643
Investment Income
$75
Other Revenue
$251,318
All Other Contributions
$2,888
Change in Net Assets
$15,790
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$142,658
Other Expenses$118,705
Grants and Similar Amounts Paid$29,771
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$142,347--$142,347
Occupancy$34,335--$34,335
Grants to Domestic Orgs$29,771--$29,771
All Other Expenses$22,061$3,069-$25,130
Payments to Affiliates$13,356--$13,356
Office Expenses-$7,582-$7,582
Insurance-$4,142-$4,142
Fees for Services Accounting-$3,418-$3,418
Other Expenses$3,267$3,523-$3,267
Depreciation Depletion$892--$892
Interest-$371-$371
Payroll Taxes$311--$311
Conferences and Meetings$187--$187
Total Functional Expenses$269,029$22,105$0$291,134
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Miscellaneous Contributions-elks ChDefiance, OH3-$12,500
Enf Grants Restricted Exp---$8,884
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$129,478
Gaming Direct Expenses$37,440
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$6,460
Ohio Sales Tax$1,660
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
Stacy Sauber
Title
Treasurer
Phone
4197825126
Signed
2022-05-23

Organization Details

Legal Domicile
Oh
Voting Board Members
15
Independent Board Members
15
Employees
24

Preparer

Firm
LUDERMAN & KONST INC CPA'S
Address
317 JEFFERSON AVENUE, DEFIANCE, OH 43512
Preparer
David D Luderman 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 19

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IRS990/OtherExpensesGrp/ProgramServicesAmt16975
IRS990/OtherExpensesGrp/ProgramServicesAmt24927
IRS990/OtherExpensesGrp/ProgramServicesAmt33267
IRS990/OtherExpensesGrp/TotalAmt014123
IRS990/OtherExpensesGrp/TotalAmt16975
IRS990/OtherExpensesGrp/TotalAmt24927
IRS990/OtherExpensesGrp/TotalAmt33267
IRS990/OtherLiabilitiesGrp/BOYAmt05828
IRS990/OtherLiabilitiesGrp/EOYAmt08120
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME - CLUB
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05000
IRS990/OtherRevenueTotalAmt05000
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0142347
IRS990/OtherSalariesAndWagesGrp/TotalAmt0142347
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt013356
IRS990/PaymentsToAffiliatesGrp/TotalAmt013356
IRS990/PayrollTaxesGrp/ProgramServicesAmt0311
IRS990/PayrollTaxesGrp/TotalAmt0311
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERS DUES
IRS990/ProgramServiceRevenueGrp/Desc1INITIATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt051918
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1725
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt051918
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1725
IRS990/ProgSrvcAccomActy2Grp/Desc0CLUB EXPENSES: OPERATION OF BAR AND DINING ROOM FOR MEMBERS AND GUESTS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0219746
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt04363
IRS990/PYGrantsAndSimilarPaidAmt037692
IRS990/PYOtherExpensesAmt0120717
IRS990/PYOtherRevenueAmt0285788
IRS990/PYProgramServiceRevenueAmt056274
IRS990/PYRevenuesLessExpensesAmt021900
IRS990/PYSalariesCompEmpBnftPaidAmt0166116
IRS990/PYTotalExpensesAmt0324525
IRS990/PYTotalRevenueAmt0346425
IRS990/ReconcilationRevenueExpnssAmt015790
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt052643
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt059883
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt075692
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02152
IRS990/SavingsAndTempCashInvstGrp/EOYAmt041344
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06460
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11660
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FEDERAL INCOME TAX W/H
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OHIO SALES TAX
IRS990ScheduleD/TotalLiabilityAmt08120
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt037440
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt025901
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0103577
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0129478
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt092038
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt036121
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt037440
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt01319
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/CashGrantAmt012500
IRS990ScheduleI/RecipientTable/CashGrantAmt18884
IRS990ScheduleI/RecipientTable/IRCSectionDesc03
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MISCELLANEOUS CONTRIBUTIONS-ELKS CH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1ENF GRANTS RESTRICTED EXP
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 19
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/TotalAssetsBOYAmt0121084
IRS990/TotalAssetsEOYAmt0170663
IRS990/TotalAssetsGrp/BOYAmt0121084
IRS990/TotalAssetsGrp/EOYAmt0170663
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02888
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022105
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0269029
IRS990/TotalFunctionalExpensesGrp/TotalAmt0291134
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt061201
IRS990/TotalLiabilitiesEOYAmt094971
IRS990/TotalLiabilitiesGrp/BOYAmt061201
IRS990/TotalLiabilitiesGrp/EOYAmt094971
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt059883
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt075692
IRS990/TotalProgramServiceExpensesAmt0269029
IRS990/TotalProgramServiceRevenueAmt052643
IRS990/TotalReportableCompFromOrgAmt06500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0304036
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0306924
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0121084
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0170663
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2021Detailed filing. Detailed filing data is available for this year.$1.71$0.95$0.76$3.07$2.91$0.16
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$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