Civic Intelligence

Illinois Elks Association Charitable Trust

990 • Fiscal year 2018 • EIN 36-7040393

May 01, 2017 to Apr 30, 2018 • Filed on Jan 25, 2019

RR 2 Box 54Fairfield, IL 62837

(618) 842-7182

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

71st percentile

14%

Higher net margin than 71% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

63rd percentile

7.1%

Faster asset growth than 63% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

56th percentile

6.9%

Faster revenue growth than 56% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$783,199

Up $51,698 (+7.1%) from 2017

Net Assets

Up

$783,199

Up $51,698 (+7.1%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$360,891

Up $23,420 (+6.9%) from 2017

Expenses

Down

$309,193

Down $6,317 (-2.0%) from 2017

Net Income

Up

$51,698

Up $29,737 (+135%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $532,651Liabilities 2012: $0Net Assets 2012: $532,6512012Assets 2013: $541,206Liabilities 2013: $0Net Assets 2013: $541,2062013Assets 2014: $586,394Liabilities 2014: $0Net Assets 2014: $586,3942014Assets 2015: $695,617Liabilities 2015: $0Net Assets 2015: $695,6172015Assets 2016: $709,542Liabilities 2016: $0Net Assets 2016: $709,5422016Assets 2017: $731,501Liabilities 2017: $0Net Assets 2017: $731,5012017Assets 2018: $783,199Liabilities 2018: $0Net Assets 2018: $783,1992018Assets 2019: $807,893Liabilities 2019: $0Net Assets 2019: $807,8932019Assets 2020: $801,503Liabilities 2020: $0Net Assets 2020: $801,5032020Assets 2021: $847,215Liabilities 2021: $0Net Assets 2021: $847,2152021Assets 2022: $946,942Liabilities 2022: $8,222Net Assets 2022: $938,7202022Assets 2023: $906,568Liabilities 2023: $8,869Net Assets 2023: $897,6992023Assets 2024: $1,137,032Liabilities 2024: $9,020Net Assets 2024: $1,128,0122024Assets 2025: $952,008Liabilities 2025: $5,250Net Assets 2025: $946,7582025

Highlighted filing

2018

Assets$783,199
Liabilities$0
Net Assets$783,199

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2012: $275,7492012Expenses 2013: $317,6282013Revenue 2014: $323,168Expenses 2014: $277,980Net Income 2014: $45,1882014Revenue 2015: $347,292Expenses 2015: $238,069Net Income 2015: $109,2232015Revenue 2016: $339,563Expenses 2016: $325,638Net Income 2016: $13,9252016Revenue 2017: $337,471Expenses 2017: $315,510Net Income 2017: $21,9612017Revenue 2018: $360,891Expenses 2018: $309,193Net Income 2018: $51,6982018Revenue 2019: $365,423Expenses 2019: $340,728Net Income 2019: $24,6952019Revenue 2020: $365,854Expenses 2020: $372,244Net Income 2020: -$6,3902020Revenue 2021: $372,037Expenses 2021: $326,325Net Income 2021: $45,7122021Revenue 2022: $383,426Expenses 2022: $286,403Net Income 2022: $97,0232022Revenue 2023: $352,261Expenses 2023: $393,282Net Income 2023: -$41,0212023Revenue 2024: $611,454Expenses 2024: $381,141Net Income 2024: $230,3132024Revenue 2025: $376,242Expenses 2025: $557,496Net Income 2025: -$181,2542025

Highlighted filing

2018

Revenue$360,891
Expenses$309,193
Net Income$51,698
Jump To
Filing Snapshot
Filing Period
May 1, 2017 to Apr 30, 2018
Signed
Jan 25, 2019
Return Version
2017v2.3
Gross Receipts
$360,891
Mission and Program Overview

Mission

The Illinois Elks Association Charitable Trust is a nonprofit organization established exclusively for charitable, educational, and health purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$508,883$512,650▲ $3,767
Cash and Non-Interest-Bearing Accounts$220,502$270,549▲ $50,047
Total Assets$731,501$783,199▲ $51,698
Other Assets Total$2,116$0▼ $2,116
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets$672,147$712,180▲ $40,033
Unrestricted Net Assets$59,354$71,019▲ $11,665
Total Net Assets Fund Balance$731,501$783,199▲ $51,698
Total Liabilities and Net Assets / Fund Balance$731,501$783,199▲ $51,698
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dave JurmuImmediate Past President
Tom DeienState President
Greg Verdun1st Vice President
Jeff Rodier2nd Vice President
James Cusack3rd Vice President
Joe RayChaplain
Marvin LeathersSecretary
Ray BarilSergeant at Arms
Gene HoweTiler
George HornungTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$353,190
Program Service Revenue
$0
Investment Income
$3,767
Other Revenue
$3,934
Change in Net Assets
$51,698

Audited Revenue Reconciliation

Revenue per Audited Statements
$360,891
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$360,891
Total Revenue per Form 990
$360,891
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$158,193
Grants and Similar Amounts Paid$151,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$151,000--$151,000
All Other Expenses$33,055--$33,055
Other Expenses$29,621$17,000-$17,000
Fees for Services Management-$14,355-$14,355
Total Functional Expenses$277,838$31,355$0$309,193

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$309,193
Total Expenses per Audited Statements$309,193
Total Expenses per Form 990$309,193
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

Line 11a explanation - The Board reviews the tax return at their next scheduled board meeting.

Form 990, Part VI, Section C, line 19

Governing documents, policies, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Illinois Elks Association
EIN
36-7040393
Phone
6188427182
Address
RR 2 Box 54, Fairfield, IL 62837

Signing Officer

Name
George Hornung
Title
Treasurer
Phone
6188427182
Signed
2019-01-25
Discuss with paid preparer
Yes

Organization Details

Formed
1993
Legal Domicile
Il
Voting Board Members
500
Independent Board Members
500
Employees
0
Volunteers
6,800

Preparer

Firm
Cameron Smith & Company PC
Address
386 S Koke Mill Road, Springfield, IL 62711
Preparer
Amie Pranaitis
Phone
2177878822
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 24E

Benevolent Programs: Program service expenses 11,501. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,501. Youth Activities: Program service expenses 7,392. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,392. Honor Flight: Program service expenses 7,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,000. Veterans Projects: Program service expenses 4,562. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,562. Americanism: Program service expenses 1,900. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,900. Soccer Shootout: Program service expenses 700. Management and general expenses 0. Fundraising expenses 0. Total expenses 700.

Form 990, Part XII, Line 2C:

No change in oversight from the prior year.

Financial Statement Notes

Part X, Line 2:

Effective January 1, 2010, the Company adopted Accounting Standards Codification (ASC) 740-10 (formerly FIN 48) which requires, among other things, the disclosure of current and deferred income tax provisions. In addition, ASC 740-10 requires that the Company record a liability for uncertain tax positions when it is probable that a loss will be incurred and the amount can be reasonably estimated. The Company continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law, and new authoritative rulings. For the year ended April 30, 2018, the Company believes that no such uncertainties exist.

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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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IRS990ScheduleA/Total509Grp/TotalAmt01689470
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0360892
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0337471
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0339563
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0347292
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0323168
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01708386
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DisclosedForCharitablePrpsInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0309193
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0360891
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Effective January 1, 2010, the Company adopted Accounting Standards Codification (ASC) 740-10 (formerly FIN 48) which requires, among other things, the disclosure of current and deferred income tax provisions. In addition, ASC 740-10 requires that the Company record a liability for uncertain tax positions when it is probable that a loss will be incurred and the amount can be reasonably estimated. The Company continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law, and new authoritative rulings. For the year ended April 30, 2018, the Company believes that no such uncertainties exist.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0309193
IRS990ScheduleD/TotalRevenuePerForm990Amt0360891
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0360891
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0309193
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0151000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0200
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Scholarship funds are sent directly to the student's college or university. By doing this, the organization ensures that the funds are used only on college tuition or fees.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule I, Part III, Line 1
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Line 11a explanation - The Board reviews the tax return at their next scheduled board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents, policies, and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Benevolent Programs: Program service expenses 11,501. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,501. Youth Activities: Program service expenses 7,392. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,392. Honor Flight: Program service expenses 7,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,000. Veterans Projects: Program service expenses 4,562. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,562. Americanism: Program service expenses 1,900. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,900. Soccer Shootout: Program service expenses 700. Management and general expenses 0. Fundraising expenses 0. Total expenses 700.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No change in oversight from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 2c:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0Illinois Elks Association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Illinois Elks Association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0376056617
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(8)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Youth Activites, Scholarships, etc.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0RR2 Box 54
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Fairfield
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd062837
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt07000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Fair Value
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Illinois Elks Association
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1Illinois Elks Association
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0N
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0672147
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0712180
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0731501
IRS990/TotalAssetsEOYAmt0783199
IRS990/TotalAssetsGrp/BOYAmt0731501
IRS990/TotalAssetsGrp/EOYAmt0783199
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0353190
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031355
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0277838
IRS990/TotalFunctionalExpensesGrp/TotalAmt0309193
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0731501
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0783199
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0277838
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07701
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0360891
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06800
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0731501
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0783199
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt059354
IRS990/UnrestrictedNetAssetsGrp/EOYAmt071019
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0RR 2 Box 54
IRS990/USAddress/CityNm0Fairfield
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd062837
IRS990/VotingMembersGoverningBodyCnt0500
IRS990/VotingMembersIndependentCnt0500
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.95$0.01$0.95$0.38$0.56$0.18
2024Detailed filing. Detailed filing data is available for this year.$1.14$0.01$1.13$0.61$0.38$0.23
2023Detailed filing. Detailed filing data is available for this year.$0.91$0.01$0.90$0.35$0.39$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.95$0.01$0.94$0.38$0.29$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.37$0.33$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.37$0.37$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$0.37$0.34$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$0.36$0.31$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.34$0.32$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.34$0.33$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$0.35$0.24$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$0.32$0.28$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.00$0.54$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.00$0.53$0.28