Civic Intelligence

Benevolent Protective Order of the Elks 245

990 • Fiscal year 2019 • EIN 35-0173565

Apr 01, 2018 to Mar 31, 2019 • Filed on Jun 27, 2019

Organization ProfileWWW.MUNCIEELKS245.COM
909 N County Road 500 WMuncie, IN 47304

(765) 759-7779

Siviq Scores

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

Liabilities / Assets

97th percentile

0.71x

Higher debt load relative to assets than 97% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

91st percentile

1.10x

Higher debt load relative to revenue than 91% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Net Margin

31st percentile

-4.0%

Higher net margin than 31% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

96th percentile

$23,957

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Asset Growth

7th percentile

-10%

Faster asset growth than 7% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

57th percentile

5.5%

Faster revenue growth than 57% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$700,490

Down $81,027 (-10%) from 2018

Net Assets

Down

$205,720

Down $18,045 (-8.1%) from 2018

Liabilities

Down

$494,770

Down $62,982 (-11%) from 2018

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin31st percentile

Revenue

Up

$450,616

Up $23,567 (+5.5%) from 2018

Expenses

Down

$468,661

Down $3,489 (-0.7%) from 2018

Net Income

Up

-$18,045

Up $27,056 (+60%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth7th percentile

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

$800K$600K$400K$200K$0Assets 2011: $768,554Liabilities 2011: $225,958Net Assets 2011: $542,5962011Assets 2012: $693,282Liabilities 2012: $225,421Net Assets 2012: $467,8612012Assets 2013: $711,725Liabilities 2013: $283,681Net Assets 2013: $428,0442013Assets 2014: $688,217Liabilities 2014: $261,704Net Assets 2014: $426,5132014Assets 2015: $629,467Liabilities 2015: $275,758Net Assets 2015: $353,7092015Assets 2016: $731,550Liabilities 2016: $449,375Net Assets 2016: $282,1752016Assets 2017: $721,843Liabilities 2017: $452,977Net Assets 2017: $268,8662017Assets 2018: $781,517Liabilities 2018: $557,752Net Assets 2018: $223,7652018Assets 2019: $700,490Liabilities 2019: $494,770Net Assets 2019: $205,7202019Assets 2020: $660,234Liabilities 2020: $499,717Net Assets 2020: $160,5172020Assets 2021: $645,159Liabilities 2021: $536,820Net Assets 2021: $108,3392021Assets 2022: $583,612Liabilities 2022: $512,764Net Assets 2022: $70,8482022Assets 2023: $522,908Liabilities 2023: $450,698Net Assets 2023: $72,2102023Assets 2024: $534,407Liabilities 2024: $451,558Net Assets 2024: $82,8492024Assets 2025: $531,036Liabilities 2025: $463,082Net Assets 2025: $67,9542025

Highlighted filing

2019

Assets$700,490
Liabilities$494,770
Net Assets$205,720
Open 2019 Filing

Operations Trend

Revenue Growth57th percentile

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

$1.0M$500K$0-$500KExpenses 2011: $585,8512011Expenses 2012: $557,4102012Expenses 2013: $524,5232013Revenue 2014: $532,017Expenses 2014: $533,548Net Income 2014: -$1,5312014Revenue 2015: $451,992Expenses 2015: $524,796Net Income 2015: -$72,8042015Revenue 2016: $421,723Expenses 2016: $493,257Net Income 2016: -$71,5342016Revenue 2017: $408,692Expenses 2017: $422,001Net Income 2017: -$13,3092017Revenue 2018: $427,049Expenses 2018: $472,150Net Income 2018: -$45,1012018Revenue 2019: $450,616Expenses 2019: $468,661Net Income 2019: -$18,0452019Revenue 2020: $568,378Expenses 2020: $613,581Net Income 2020: -$45,2032020Revenue 2021: $553,462Expenses 2021: $605,640Net Income 2021: -$52,1782021Revenue 2022: $600,240Expenses 2022: $637,731Net Income 2022: -$37,4912022Revenue 2023: $670,358Expenses 2023: $668,996Net Income 2023: $1,3622023Revenue 2024: $732,824Expenses 2024: $722,185Net Income 2024: $10,6392024Revenue 2025: $717,968Expenses 2025: $732,863Net Income 2025: -$14,8952025

Highlighted filing

2019

Revenue$450,616
Expenses$468,661
Net Income-$18,045
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jun 27, 2019
Return Version
2018v3.1
Gross Receipts
$749,130
Mission and Program Overview

Mission

The lodge is a fraternal organization whose purpose is to provide services to its members in delaware county, indiana.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$603,358$571,863▼ $31,495
Rtn Earn Endowment Incm Other Fnds$223,765$205,720▼ $18,045
Savings and Temporary Cash Investments$140,394$97,157▼ $43,237
Inventories for Sale or Use$16,010$16,339▲ $329
Accounts Receivable$5,916$10,177▲ $4,261
Prepaid Expenses and Deferred Charges$15,839$4,954▼ $10,885
Total Assets$781,517$700,490▼ $81,027
Liabilities
Mortgage Notes Payable Secured by Investment Property$410,936$376,616▼ $34,320
Deferred Revenue$111,721$98,266▼ $13,455
Accounts Payable and Accrued Expenses$35,095$19,888▼ $15,207
Total Liabilities$557,752$494,770▼ $62,982
Net Assets / Fund Balance
Total Net Assets Fund Balance$223,765$205,720▼ $18,045
Total Liabilities and Net Assets / Fund Balance$781,517$700,490▼ $81,027

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$137,982$687,300$825,282
Buildings$40,516$500,385$540,901
Land$391,605-$391,605
Leasehold Improvements$1,760$300,980$302,740
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Staci FilkovskiSecretaryFT$23,957$23,957

Board Members and Trustees

NameTitle
Jeff ViseTrustee
Martin CornTrustee
Timothy VasalakisTrustee
Mark CovaltExalted Rule
Tim SyringLeading Knig
Jeff PerkinsLecturing Kn
Andrew AtkinsonLoyal Knight
David GreenTiler
Sara AtkinsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$93,951
Program Service Revenue
$0
Investment Income
$1,246
Other Revenue
$355,419
Change in Net Assets
$-18,045
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$438,067
Salaries, Compensation, and Employee Benefits$30,594
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$20,041$20,041-$40,082
Depreciation Depletion$39,586--$39,586
Other Salaries and Wages$10,043$10,449-$20,492
Interest-$20,216-$20,216
Fees for Services Other$6,106$6,107-$12,213
Fees for Services Accounting$5,673$5,673-$11,346
Payroll Taxes$5,051$5,051-$10,102
All Other Expenses$6,080$2,930-$9,010
Other Expenses$6,248--$6,248
Insurance$1,373$4,708-$6,081
Conferences and Meetings$1,318$1,319-$2,637
Office Expenses$937$540-$1,477
Fees for Services Legal$37$38-$75
Total Functional Expenses$391,589$77,072$0$468,661
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$45,461
Gaming Direct Expenses$32,672
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
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
No
Management duties delegated
No

Governance Explanations

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

“The lodge auditing & accounting committee members review the 990 as prepared by the club's cpa firm. The committee then makes a recommendation to the membership to file the 990 as prepared.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public upon request and through www.guidestar.org.”

Filing and Contact Details

Filer

Filer Name
Benevolent Protective Order of the
EIN
35-0173565
Phone
7657597779
Address
909 N COUNTY ROAD 500 W, MUNCIE, IN 47304

Signing Officer

Name
Mark Covalt
Title
Exalted Ruler
Phone
7657597779
Signed
2019-06-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Covalt
Formed
1984
Legal Domicile
In
Voting Board Members
10
Independent Board Members
10
Employees
41

Preparer

Firm
Estep Burkey Simmons LLC
Address
PO BOX 42, MUNCIE, IN 47308-0042
Preparer
Thomas a Roberts
Phone
7652847554
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The elks recognizes a tax benefit only if it is more likely than not the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely- than-not test, no tax benefit will be recorded. The elks has examined this issue and has determined there are no material contingent tax liabilities. The elk's federal and state organization tax returns for 2015, 2016, and 2017 are subject to examination by the internal revenue service and the indiana department of revenue. Returns are generally subject to examination for three years after they are filed.”

Raw XML AppendixShowing 400 of 405 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/Form990PartVIISectionAGrp/TitleTxt1EXALTED RULE
IRS990/Form990PartVIISectionAGrp/TitleTxt2LEADING KNIG
IRS990/Form990PartVIISectionAGrp/TitleTxt3LOYAL KNIGHT
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IRS990ScheduleG/LicensedInd0true
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Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$700,490
Liabilities
$494,770
Net assets
$205,720
Revenue
$450,616
Expenses
$468,661
Net income
-$18,045
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.31$4.63$0.68$7.18$7.33$0.15
2024Detailed filing. Detailed filing data is available for this year.$5.34$4.52$0.83$7.33$7.22$0.11
2023Detailed filing. Detailed filing data is available for this year.$5.23$4.51$0.72$6.70$6.69$0.01
2022Detailed filing. Detailed filing data is available for this year.$5.84$5.13$0.71$6.00$6.38$0.37
2021Detailed filing. Detailed filing data is available for this year.$6.45$5.37$1.08$5.53$6.06$0.52
2020Detailed filing. Detailed filing data is available for this year.$6.60$5.00$1.61$5.68$6.14$0.45
2019Detailed filing. Detailed filing data is available for this year.$7.00$4.95$2.06$4.51$4.69$0.18
2018Detailed filing. Detailed filing data is available for this year.$7.82$5.58$2.24$4.27$4.72$0.45
2017Detailed filing. Detailed filing data is available for this year.$7.22$4.53$2.69$4.09$4.22$0.13
2016Detailed filing. Detailed filing data is available for this year.$7.32$4.49$2.82$4.22$4.93$0.72
2015Detailed filing. Detailed filing data is available for this year.$6.29$2.76$3.54$4.52$5.25$0.73
2014Detailed filing. Detailed filing data is available for this year.$6.88$2.62$4.27$5.32$5.34$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.12$2.84$4.28$5.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.93$2.25$4.68$5.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.69$2.26$5.43$5.86