Civic Intelligence

Benevolent & Protective Order of the Elks - 524 Madison

990 • Fiscal year 2018 • EIN 35-0173463

Apr 01, 2017 to Mar 31, 2018 • Filed on Jun 29, 2018

PO Box 207Madison, IN 47250

(812) 265-2466

Siviq Scores

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

Liabilities / Assets

68th percentile

0.07x

Higher debt load relative to assets than 68% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

73rd percentile

0.16x

Higher debt load relative to revenue than 73% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Net Margin

6th percentile

-52%

Higher net margin than 6% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Asset Growth

11th percentile

-17%

Faster asset growth than 11% of similar nonprofits.

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

Revenue Growth

87th percentile

33%

Faster revenue growth than 87% of similar nonprofits.

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

Assets

Down

$248,543

Down $52,370 (-17%) from 2017

Net Assets

Down

$231,295

Down $54,171 (-19%) from 2017

Liabilities

Up

$17,248

Up $1,801 (+12%) from 2017

Revenue

Up

$104,889

Up $26,052 (+33%) from 2017

Expenses

Up

$159,060

Up $47,566 (+43%) from 2017

Net Income

Down

-$54,171

Down $21,514 (-66%) from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2013: $485,501Liabilities 2013: $18,486Net Assets 2013: $467,0152013Assets 2014: $434,038Liabilities 2014: $14,257Net Assets 2014: $419,7812014Assets 2015: $367,197Liabilities 2015: $17,692Net Assets 2015: $349,5052015Assets 2016: $335,756Liabilities 2016: $17,633Net Assets 2016: $318,1232016Assets 2017: $300,913Liabilities 2017: $15,447Net Assets 2017: $285,4662017Assets 2018: $248,543Liabilities 2018: $17,248Net Assets 2018: $231,2952018Assets 2019: $213,430Liabilities 2019: $33,929Net Assets 2019: $179,5012019Assets 2020: $148,125Liabilities 2020: $5,804Net Assets 2020: $142,3212020Assets 2021: $131,090Liabilities 2021: $5,387Net Assets 2021: $125,7032021Assets 2022: $174,494Liabilities 2022: $20,878Net Assets 2022: $153,6162022Assets 2023: $161,628Liabilities 2023: $13,301Net Assets 2023: $148,3272023Assets 2024: $145,950Liabilities 2024: $9,043Net Assets 2024: $136,9072024Assets 2025: $116,096Liabilities 2025: $11,541Net Assets 2025: $104,5552025

Highlighted filing

2018

Assets$248,543
Liabilities$17,248
Net Assets$231,295

Operations Trend

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

$200K$100K$0-$100KExpenses 2013: $160,3702013Revenue 2014: $89,101Expenses 2014: $136,335Net Income 2014: -$47,2342014Revenue 2015: $100,734Expenses 2015: $171,010Net Income 2015: -$70,2762015Revenue 2016: $110,080Expenses 2016: $141,462Net Income 2016: -$31,3822016Revenue 2017: $78,837Expenses 2017: $111,494Net Income 2017: -$32,6572017Revenue 2018: $104,889Expenses 2018: $159,060Net Income 2018: -$54,1712018Revenue 2019: $90,400Expenses 2019: $142,344Net Income 2019: -$51,9442019Revenue 2020: $73,220Expenses 2020: $110,398Net Income 2020: -$37,1782020Revenue 2021: $55,634Expenses 2021: $72,252Net Income 2021: -$16,6182021Revenue 2022: $112,866Expenses 2022: $85,313Net Income 2022: $27,5532022Revenue 2023: $84,304Expenses 2023: $89,593Net Income 2023: -$5,2892023Revenue 2024: $85,113Expenses 2024: $96,533Net Income 2024: -$11,4202024Revenue 2025: $82,146Expenses 2025: $114,628Net Income 2025: -$32,4822025

Highlighted filing

2018

Revenue$104,889
Expenses$159,060
Net Income-$54,171
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Jun 29, 2018
Return Version
2017v2.3
Gross Receipts
$162,937
Mission and Program Overview

Mission

To inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of it's members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organzation, and to provide for its government, the benevolent and protective order of the elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.

To inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of it's members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization, and to provide for its government, the benevolent and protective order of elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$285,466$231,295▼ $54,171
Land, Buildings, and Equipment, Net$128,494$112,295▼ $16,199
Savings and Temporary Cash Investments$143,535$93,856▼ $49,679
Cash and Non-Interest-Bearing Accounts$21,570$33,565▲ $11,995
Inventories for Sale or Use$4,922$6,435▲ $1,513
Prepaid Expenses and Deferred Charges$2,392$2,392→ $0
Total Assets$300,913$248,543▼ $52,370
Liabilities
Other Liabilities$12,863$14,662▲ $1,799
Accounts Payable and Accrued Expenses$2,584$2,586▲ $2
Total Liabilities$15,447$17,248▲ $1,801
Net Assets / Fund Balance
Total Net Assets Fund Balance$285,466$231,295▼ $54,171
Total Liabilities and Net Assets / Fund Balance$300,913$248,543▼ $52,370

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$111,065$129,493$240,558
Equipment$1,230$21,541$22,771
Other Land Buildings-$9,042$9,042
Compensation and Service Providers

Board Members and Trustees

NameTitle
David GoodmanTrustee
Norbert a SteinhardtTrustee
Robert WallTrustee
Steve MitchellTrustee
Tony WaltzTrustee
Trevor LytleTrustee
Camille FifeExalted Rule
Richard IceSecretary
Donald HeidermannTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$26,969
Investment Income
$1,986
Other Revenue
$75,934
Change in Net Assets
$-54,171
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$96,172
Salaries, Compensation, and Employee Benefits$62,888
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$57,150--$57,150
All Other Expenses$28,362--$28,362
Depreciation Depletion$17,231--$17,231
Fees for Services Accounting$9,799--$9,799
Occupancy$6,000--$6,000
Payroll Taxes$5,738--$5,738
Insurance$4,445--$4,445
Other Expenses$4,434--$4,434
Office Expenses$1,137--$1,137
Advertising$149--$149
Total Functional Expenses$159,060$0$0$159,060
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Dues & Fees$11,590
Payroll & Sales Taxes$3,072
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
35-0173463
Phone
8122652466
Address
PO BOX 207, MADISON, IN 47250

Signing Officer

Name
Camille Fife
Title
Exalted Ruler
Phone
8122652466
Signed
2018-06-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Camille Fife
Formed
1905
Legal Domicile
In
Voting Board Members
9
Independent Board Members
0
Employees
14

Preparer

Firm
Mckay Accounting Service
Address
412 E MAIN ST, MADISON, IN 47250-3539
Preparer
Charles J Mckay
Phone
8122654623
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of it's members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization, and to provide for its government, the benevolent and protective order of elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.

Form 990, Page 2, Part III, Line 4D

N/A

Form 990, Part IX, Line 24E

Repairs & maintenance 3,001 0 0 merchant discounts 2,874 0 0 telephone 2,788 0 0 pull tab expenses 2,687 0 0 music & entertainment 1,950 0 0 dues & subscriptions 1,918 0 0 pos system 1,428 0 0 bar supplies 1,359 0 0 advertising 1,179 0 0 alarm service 933 0 0 secretary salary 800 0 0 licenses 790 0 0 scholarships 750 0 0 sanitation 627 0 0 licenses 600 0 0 music & entertainment 600 0 0 awards & prizes 562 0 0 repairs and maintenance 464 0 0 bank charges 399 0 0 office expesne 355 0 0 cleaning supplies 308 0 0 bulk mailing - postage 265 0 0 miscellaneous expenses 218 0 0 trash removal 217 0 0 donations 200 0 0 convention expense 200 0 0 printing supplies 195 0 0 pest control 162 0 0 lodge supplies 158 0 0 supplies 155 0 0 bank service charges 134 0 0 initiation expenses 46 0 0 pest control 40 0 0 total 28,362 0 0

Raw XML Appendix352 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/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0285466
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0231295
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0143535
IRS990/SavingsAndTempCashInvstGrp/EOYAmt093856
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01230
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021541
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt022771
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0111065
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0129493
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0240558
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09042
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09042
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011590
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13072
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED DUES & FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL & SALES TAXES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0112295
IRS990ScheduleD/TotalLiabilityAmt014662
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO INCULCATE THE PRINCIPLES OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY; TO RECOGNIZE A BELIEF IN GOD; TO PROMOTE THE WELFARE AND ENHANCE THE HAPPINESS OF IT'S MEMBERS; TO QUICKEN THE SPIRIT OF AMERICAN PATRIOTISM; TO CULTIVATE GOOD FELLOWSHIP; TO PERPETUATE ITSELF AS A FRATERNAL ORGANIZATION, AND TO PROVIDE FOR ITS GOVERNMENT, THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICA WILL SERVE THE PEOPLE AND COMMUNITIES THROUGH BENEVOLENT PROGRAMS, DEMONSTRATING THAT ELKS CARE AND ELKS SHARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REPAIRS & MAINTENANCE 3,001 0 0 MERCHANT DISCOUNTS 2,874 0 0 TELEPHONE 2,788 0 0 PULL TAB EXPENSES 2,687 0 0 MUSIC & ENTERTAINMENT 1,950 0 0 DUES & SUBSCRIPTIONS 1,918 0 0 POS SYSTEM 1,428 0 0 BAR SUPPLIES 1,359 0 0 ADVERTISING 1,179 0 0 ALARM SERVICE 933 0 0 SECRETARY SALARY 800 0 0 LICENSES 790 0 0 SCHOLARSHIPS 750 0 0 SANITATION 627 0 0 LICENSES 600 0 0 MUSIC & ENTERTAINMENT 600 0 0 AWARDS & PRIZES 562 0 0 REPAIRS AND MAINTENANCE 464 0 0 BANK CHARGES 399 0 0 OFFICE EXPESNE 355 0 0 CLEANING SUPPLIES 308 0 0 BULK MAILING - POSTAGE 265 0 0 MISCELLANEOUS EXPENSES 218 0 0 TRASH REMOVAL 217 0 0 DONATIONS 200 0 0 CONVENTION EXPENSE 200 0 0 PRINTING SUPPLIES 195 0 0 PEST CONTROL 162 0 0 LODGE SUPPLIES 158 0 0 SUPPLIES 155 0 0 BANK SERVICE CHARGES 134 0 0 INITIATION EXPENSES 46 0 0 PEST CONTROL 40 0 0 TOTAL 28,362 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
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 IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0300913
IRS990/TotalAssetsEOYAmt0248543
IRS990/TotalAssetsGrp/BOYAmt0300913
IRS990/TotalAssetsGrp/EOYAmt0248543
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0159060
IRS990/TotalFunctionalExpensesGrp/TotalAmt0159060
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015447
IRS990/TotalLiabilitiesEOYAmt017248
IRS990/TotalLiabilitiesGrp/BOYAmt015447
IRS990/TotalLiabilitiesGrp/EOYAmt017248
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0285466
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0231295
IRS990/TotalProgramServiceRevenueAmt026969
IRS990/TotalRevenueGrp/ExclusionAmt04334
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0100555
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0104889
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0300913
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0248543
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0608 MULBERRY STREET
IRS990/USAddress/CityNm0MADISON
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047250
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CAMILLE FIFE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum08122652466
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0THE ELKS - 524 MADISON
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0350173463
ReturnHeader/Filer/PhoneNum08122652466
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 207
ReturnHeader/Filer/USAddress/CityNm0MADISON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047250
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId066FB4D94735CCDED9872BE17348F5A1AF4CBF327
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId066FB4D94735CCDED9872BE17348F5A1AF4CBF327
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0208.64.174.181
ReturnHeader/FilingSecurityInformation/IPDt02018-07-02
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:12:12
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0320177573
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCKAY ACCOUNTING SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0412 E MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MADISON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0472503539
ReturnHeader/PreparerPersonGrp/PhoneNum08122654623
ReturnHeader/PreparerPersonGrp/PreparationDt02018-06-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHARLES J MCKAY
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-07-02T10:12:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-04-01
ReturnHeader/TaxPeriodEndDt02018-03-31
ReturnHeader/TaxYr02017

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