Civic Intelligence

Madison Lodge Bpoe No 524-General

EIN 35-0173463 • 501(c)8 • Madison, IN

Profile

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.

PO Box 207Madison, IN 47250

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

77th percentile

0.10x

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

501(c)8 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

76th percentile

0.14x

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

501(c)8 • <$500k nonprofits • Source year 2025

Net Margin

11th percentile

-40%

Higher net margin than 11% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

16th percentile

-15%

Faster asset growth than 16% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

45th percentile

-1.3%

Faster revenue growth than 45% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2023 to 2025

Assets

Down

$116,096

Down $29,854 (-20%) from 2024

Liabilities

Up

$11,541

Up $2,498 (+28%) from 2024

Net Assets

Down

$104,555

Down $32,352 (-24%) from 2024

Revenue

Down

$82,146

Down $2,967 (-3.5%) from 2024

Expenses

Up

$114,628

Up $18,095 (+19%) from 2024

Net Income

Down

-$32,482

Down $21,062 (-184%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$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

2025

Assets$116,096
Liabilities$11,541
Net Assets$104,555

Operations Trend

Revenue, expenses, and net income by year, with the latest 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

2025

Revenue$82,146
Expenses$114,628
Net Income-$32,482

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Aug 25, 2025
Return Version
2024v5.0
Gross Receipts
$105,898
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$71,950$74,632▲ $2,682
Cash and Non-Interest-Bearing Accounts$52,423$31,152▼ $21,271
Land, Buildings, and Equipment, Net$17,360$7,161▼ $10,199
Inventories for Sale or Use$2,970$2,970→ $0
Accounts Receivable$1,247$181▼ $1,066
Total Assets$145,950$116,096▼ $29,854
Liabilities
Other Liabilities$7,334$9,832▲ $2,498
Deferred Revenue$1,709$1,709→ $0
Total Liabilities$9,043$11,541▲ $2,498
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$135,198$102,846▼ $32,352
Net Assets With Donor Restrictions$1,709$1,709→ $0
Total Net Assets Fund Balance$136,907$104,555▼ $32,352
Total Liabilities and Net Assets / Fund Balance$145,950$116,096▼ $29,854

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,161$277,060$284,221
Compensation and Service Providers

Board Members and Trustees

NameTitle
Deborah CiganovichHead Trustee
Anthony NovelloTrustee
Cindy QuickTrustee
David HertzTrustee
Jason HancockExalted Rule
Susan JohnsonLeading Knig
Patric GuyLecturing Kn
Robert RouseLoyal Knight
Tracy MorrisSecretary
Kim SwensonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$28,833
Program Service Revenue
$23,868
Investment Income
$2,682
Other Revenue
$26,763
Change in Net Assets
$-32,482
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$114,628
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$25,595
Depreciation Depletion---$22,410
Insurance---$9,308
Other Expenses---$7,592
Occupancy---$6,500
Office Expenses---$1,485
Travel---$1,236
Advertising---$964
Fees for Services Accounting---$675
Total Functional Expenses$0$0$0$114,628
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$14,463
Gaming Gross Income$9,378
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
Prepaid Liabilities$9,832
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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 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
Madison Lodge Bpoe No 524-general
EIN
35-0173463
Phone
8122652466
Address
PO BOX 207, MADISON, IN 47250

Signing Officer

Name
Kim Swenson
Title
Treasurer
Phone
8122652466
Signed
2025-08-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Hancock
Voting Board Members
11
Independent Board Members
0
Employees
0
Volunteers
11

Preparer

Firm
Mckay Accounting Service LLC
Address
412 E MAIN ST, MADISON, IN 47250-3539
Preparer
Phillip B 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 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.

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

Support local and national charities

Form 990, Part IX, Line 24E

Per-capita g/l 6,233 0 0 enf grant expenses 3,500 0 0 telephone & internet 2,161 0 0 dues & subscriptions 2,013 0 0 sales taxes 1,980 0 0 dues & subscriptions 1,557 0 0 fund raiser expense 1,483 0 0 bar supplies 1,256 0 0 meals & entertainment 1,034 0 0 trash removal 977 0 0 credit card fees 707 0 0 alarm service 458 0 0 licenses 400 0 0 per-capita state 367 0 0 community activities 300 0 0 licenses 245 0 0 bank fees 200 0 0 janitorial supplies 197 0 0 pest control 190 0 0 per capita district 177 0 0 meals & entertainment 131 0 0 lodge supplies 29 0 0 total 25,595 0 0

Form 990, Part XI, Line 9

130 adjustment made for a written off liability in a prior year that was not recorded on the 2023 tax return.

Raw XML Appendix338 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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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0284221
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09832
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07161
IRS990ScheduleD/TotalLiabilityAmt09832
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 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SUPPORT LOCAL AND NATIONAL CHARITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PER-CAPITA G/L 6,233 0 0 ENF GRANT EXPENSES 3,500 0 0 TELEPHONE & INTERNET 2,161 0 0 DUES & SUBSCRIPTIONS 2,013 0 0 SALES TAXES 1,980 0 0 DUES & SUBSCRIPTIONS 1,557 0 0 FUND RAISER EXPENSE 1,483 0 0 BAR SUPPLIES 1,256 0 0 MEALS & ENTERTAINMENT 1,034 0 0 TRASH REMOVAL 977 0 0 CREDIT CARD FEES 707 0 0 ALARM SERVICE 458 0 0 LICENSES 400 0 0 PER-CAPITA STATE 367 0 0 COMMUNITY ACTIVITIES 300 0 0 LICENSES 245 0 0 BANK FEES 200 0 0 JANITORIAL SUPPLIES 197 0 0 PEST CONTROL 190 0 0 PER CAPITA DISTRICT 177 0 0 MEALS & ENTERTAINMENT 131 0 0 LODGE SUPPLIES 29 0 0 TOTAL 25,595 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5130 ADJUSTMENT MADE FOR A WRITTEN OFF LIABILITY IN A PRIOR YEAR THAT WAS NOT RECORDED ON THE 2023 TAX RETURN.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0145950
IRS990/TotalAssetsEOYAmt0116096
IRS990/TotalAssetsGrp/BOYAmt0145950
IRS990/TotalAssetsGrp/EOYAmt0116096
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt028833
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0114628
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09043
IRS990/TotalLiabilitiesEOYAmt011541
IRS990/TotalLiabilitiesGrp/BOYAmt09043
IRS990/TotalLiabilitiesGrp/EOYAmt011541
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0136907
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0104555
IRS990/TotalProgramServiceRevenueAmt023868
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt053313
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt082146
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0145950
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0116096
IRS990/TravelGrp/TotalAmt01236
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0204 WALNUT STREET
IRS990/USAddress/CityNm0MADISON
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047250
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KIM SWENSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08122652466
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MADISON LODGE BPOE NO 524-GENERAL
ReturnHeader/Filer/BusinessNameControlTxt0MADI
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/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0901509288
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCKAY ACCOUNTING SERVICE LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0412 E MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MADISON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0472503539
ReturnHeader/PreparerPersonGrp/PhoneNum08122654623
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PHILLIP B MCKAY
ReturnHeader/ReturnTs02025-08-27T08:32:03-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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