Civic Intelligence

Benevolent and Protective Order of Elks 521

990 • Fiscal year 2021 • EIN 35-1966969

Apr 01, 2020 to Mar 31, 2021 • Filed on Dec 15, 2021

4664 Ray Boll BoulevardColumbus, IN 47203

(812) 379-4386

Siviq Scores

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

Liabilities / Assets

90th percentile

0.35x

Higher debt load relative to assets than 90% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

89th percentile

1.41x

Higher debt load relative to revenue than 89% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Net Margin

29th percentile

-3.7%

Higher net margin than 29% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

79th percentile

$12,480

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Asset Growth

30th percentile

1.0%

Faster asset growth than 30% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

39th percentile

-13%

Faster revenue growth than 39% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$655,288

Up $6,548 (+1.0%) from 2020

Net Assets

Down

$427,061

Down $9,508 (-2.2%) from 2020

Liabilities

Up

$228,227

Up $16,056 (+7.6%) from 2020

Revenue

Down

$162,186

Down $23,585 (-13%) from 2020

Expenses

Down

$168,248

Down $61,356 (-27%) from 2020

Net Income

Up

-$6,062

Up $37,771 (+86%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2014: $801,748Liabilities 2014: $251,045Net Assets 2014: $550,7032014Assets 2015: $800,022Liabilities 2015: $234,658Net Assets 2015: $565,3642015Assets 2016: $784,630Liabilities 2016: $239,953Net Assets 2016: $544,6772016Assets 2017: $768,521Liabilities 2017: $235,167Net Assets 2017: $533,3542017Assets 2018: $716,044Liabilities 2018: $222,486Net Assets 2018: $493,5582018Assets 2019: $694,861Liabilities 2019: $213,515Net Assets 2019: $481,3462019Assets 2020: $648,740Liabilities 2020: $212,171Net Assets 2020: $436,5692020Assets 2021: $655,288Liabilities 2021: $228,227Net Assets 2021: $427,0612021Assets 2022: $713,423Liabilities 2022: $210,709Net Assets 2022: $502,7142022Assets 2023: $660,001Liabilities 2023: $201,243Net Assets 2023: $458,7582023Assets 2024: $664,269Liabilities 2024: $207,760Net Assets 2024: $456,5092024Assets 2025: $630,578Liabilities 2025: $194,144Net Assets 2025: $436,4342025

Highlighted filing

2021

Assets$655,288
Liabilities$228,227
Net Assets$427,061

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2014: $152,361Expenses 2014: $167,344Net Income 2014: -$14,9832014Revenue 2015: $176,838Expenses 2015: $162,176Net Income 2015: $14,6622015Revenue 2016: $207,714Expenses 2016: $221,567Net Income 2016: -$13,8532016Revenue 2017: $231,099Expenses 2017: $258,628Net Income 2017: -$27,5292017Revenue 2018: $176,848Expenses 2018: $233,197Net Income 2018: -$56,3492018Revenue 2019: $295,112Expenses 2019: $307,188Net Income 2019: -$12,0762019Revenue 2020: $185,771Expenses 2020: $229,604Net Income 2020: -$43,8332020Revenue 2021: $162,186Expenses 2021: $168,248Net Income 2021: -$6,0622021Revenue 2022: $277,696Expenses 2022: $209,853Net Income 2022: $67,8432022Revenue 2023: $170,254Expenses 2023: $226,683Net Income 2023: -$56,4292023Revenue 2024: $232,526Expenses 2024: $234,775Net Income 2024: -$2,2492024Revenue 2025: $195,535Expenses 2025: $215,767Net Income 2025: -$20,2322025

Highlighted filing

2021

Revenue$162,186
Expenses$168,248
Net Income-$6,062
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Dec 15, 2021
Return Version
2020v4.0
Gross Receipts
$1,087,322
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 its members; to quicken the spirit of patriotism and to cultivate good fellowship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$511,234$476,769▼ $34,465
Cash and Non-Interest-Bearing Accounts$46,427$85,667▲ $39,240
Investments in Publicly Traded Securities$82,545$84,679▲ $2,134
Inventories for Sale or Use$8,534$8,173▼ $361
Total Assets$648,740$655,288▲ $6,548
Liabilities
Mortgage Notes Payable Secured by Investment Property$194,827$190,801▼ $4,026
Unsecured Notes Loans Payable$5,200$22,700▲ $17,500
Deferred Revenue$7,200$8,250▲ $1,050
Accounts Payable and Accrued Expenses$3,399$5,104▲ $1,705
Other Liabilities$1,545$1,372▼ $173
Total Liabilities$212,171$228,227▲ $16,056
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$436,569$427,061▼ $9,508
Total Net Assets Fund Balance$436,569$427,061▼ $9,508
Total Liabilities and Net Assets / Fund Balance$648,740$655,288▲ $6,548

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$465,792$755,167$1,220,959
Equipment-$44,327$44,327
Other Land Buildings$10,977$27,898$38,875
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gina TaylorExalted RulePT$12,480$12,480
Bryan KielManagerPT$3,600$3,600

Board Members and Trustees

NameTitle
Bill HelmbrechtTrustee
Chuck GrayTrustee
Harry LandTrustee
Kody KnottLeading Knig
Jeff HallLecturing Kn
Charles GrayLoyal Knight
Susie HayesSecretary
Mike GabbardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$25,034
Program Service Revenue
$0
Investment Income
$6,614
Other Revenue
$130,538
All Other Contributions
$14,400
Change in Net Assets
$-6,062
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$151,217
Salaries, Compensation, and Employee Benefits$17,031
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$67,891
Depreciation Depletion---$34,465
Other Salaries and Wages---$14,463
Insurance---$8,259
Interest---$4,937
Payments to Affiliates---$4,741
Fees for Services Accounting---$4,083
Office Expenses---$2,997
Payroll Taxes---$1,368
Other Employee Benefits---$1,200
Fees for Service Investment Mgmnt Fees---$985
Other Expenses---$545
Conferences and Meetings---$525
Fees for Services Legal---$188
All Other Expenses---$160
Total Functional Expenses$0$0$0$168,248
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$978,239
Gaming Direct Expenses$878,793
Fundraising Gross Income$9,977
Fundraising Direct Expenses$1,821
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
Payroll Taxes$510
Sales Tax$452
Property Tax$410
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Members are accepted into the organization and have voting rights to elect governing members

Form 990, Page 6, Part VI, Line 7A

Member voting is allowed to elect the governing body of the organization and to change the bylaws if necessary

Form 990, Page 6, Part VI, Line 7B

Governing body is elected to operate the organization. The members vote on the office of the governing body and on any bylaw changes or additions.

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

The governing body reviews form 990 before submission

Form 990, Page 6, Part VI, Line 19

The federal form 990 is available for review to the public at the offices of the organization

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order
EIN
35-1966969
Phone
8123794386
Address
4664 RAY BOLL BOULEVARD, COLUMBUS, IN 47203

Signing Officer

Name
Gina Taylor
Title
Exalted Ruler
Phone
8123436613
Signed
2021-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gina Taylor
Formed
1900
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
6

Preparer

Firm
Jones & Anderson CPA Group
Address
675 REEVES WAY, COLUMBUS, IN 47201
Preparer
Roger L Fromer
Phone
8126577741
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 its members; to quicken the spirit of patriotism and to cultivate good fellowship.

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

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 its members; to quicken the spirit of patriotism and to cultivate good fellowship.

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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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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt044327
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010977
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt027898
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt038875
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0510
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1452
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2410
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PROPERTY TAX
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0476769
IRS990ScheduleD/TotalLiabilityAmt01372
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0878793
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0186138
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0792101
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0978239
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt099446
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0878793
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt0240472
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0638321
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerPersonNm0DONNA DOW
IRS990ScheduleG/GamingManagerServicesProvTxt0MEMBER VOLUNTEER
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0PENNY PEDIGO
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt04664 RAY BOLL BOULEVARD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0COLUMBUS
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd047203
IRS990ScheduleG/StatesWhereGamingConductedCd0IN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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 ITS MEMBERS; TO QUICKEN THE SPIRIT OF PATRIOTISM AND TO CULTIVATE GOOD FELLOWSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO 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 ITS MEMBERS; TO QUICKEN THE SPIRIT OF PATRIOTISM AND TO CULTIVATE GOOD FELLOWSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ARE ACCEPTED INTO THE ORGANIZATION AND HAVE VOTING RIGHTS TO ELECT GOVERNING MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBER VOTING IS ALLOWED TO ELECT THE GOVERNING BODY OF THE ORGANIZATION AND TO CHANGE THE BYLAWS IF NECESSARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING BODY IS ELECTED TO OPERATE THE ORGANIZATION. THE MEMBERS VOTE ON THE OFFICE OF THE GOVERNING BODY AND ON ANY BYLAW CHANGES OR ADDITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING BODY REVIEWS FORM 990 BEFORE SUBMISSION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE FEDERAL FORM 990 IS AVAILABLE FOR REVIEW TO THE PUBLIC AT THE OFFICES OF THE ORGANIZATION
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 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0648740
IRS990/TotalAssetsEOYAmt0655288
IRS990/TotalAssetsGrp/BOYAmt0648740
IRS990/TotalAssetsGrp/EOYAmt0655288
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt025034
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0168248
IRS990/TotalGrossUBIAmt07286
IRS990/TotalLiabilitiesBOYAmt0212171
IRS990/TotalLiabilitiesEOYAmt0228227
IRS990/TotalLiabilitiesGrp/BOYAmt0212171
IRS990/TotalLiabilitiesGrp/EOYAmt0228227
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0436569
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0427061
IRS990/TotalReportableCompFromOrgAmt016080
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0121710
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0162186
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt07286
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0648740
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0655288
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt05200
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt022700
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04664 RAY BOLL BOULEVARD
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047203
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GINA TAYLOR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum08123436613
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT AND PROTECTIVE ORDER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF ELKS 521
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0351966969
ReturnHeader/Filer/PhoneNum08123794386
ReturnHeader/Filer/USAddress/AddressLine1Txt04664 RAY BOLL BOULEVARD
ReturnHeader/Filer/USAddress/CityNm0COLUMBUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047203
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274221070
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JONES & ANDERSON CPA GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0675 REEVES WAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd047201
ReturnHeader/PreparerPersonGrp/PhoneNum08126577741
ReturnHeader/PreparerPersonGrp/PreparationDt02021-12-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROGER L FROMER
ReturnHeader/ReturnTs02021-12-17T10:44:09-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0GINA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0TAYLOR
ReturnHeader/TaxPeriodBeginDt02020-04-01
ReturnHeader/TaxPeriodEndDt02021-03-31
ReturnHeader/TaxYr02020

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