Civic Intelligence

Benevolent & Protective Order of Elks Lodge 800

990 • Fiscal year 2018 • EIN 37-0174445

Apr 01, 2017 to Mar 31, 2018 • Filed on Jun 15, 2018

204 South Market StreetMarion, IL 62959

(618) 993-3151

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.10x

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

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

Liabilities / Revenue

67th percentile

0.10x

Higher debt load relative to revenue than 67% of similar nonprofits.

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

Net Margin

43rd percentile

-0.8%

Higher net margin than 43% of similar nonprofits.

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

Top Officer Pay

90th percentile

$3,600

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

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

Asset Growth

20th percentile

-8.9%

Faster asset growth than 20% of similar nonprofits.

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

Revenue Growth

44th percentile

-2.0%

Faster revenue growth than 44% of similar nonprofits.

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

Assets

Down

$184,187

Down $18,100 (-8.9%) from 2017

Net Assets

Down

$165,935

Down $1,414 (-0.8%) from 2017

Liabilities

Down

$18,252

Down $16,686 (-48%) from 2017

Revenue

Down

$178,564

Down $3,690 (-2.0%) from 2017

Expenses

Down

$179,976

Down $757 (-0.4%) from 2017

Net Income

Down

-$1,412

Down $2,933 (-193%) 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 2012: $226,060Liabilities 2012: $21,608Net Assets 2012: $204,4522012Assets 2013: $171,013Liabilities 2013: $2,417Net Assets 2013: $168,5962013Assets 2014: $177,468Liabilities 2014: $2,422Net Assets 2014: $175,0462014Assets 2015: $185,814Liabilities 2015: $16,786Net Assets 2015: $169,0282015Assets 2016: $183,576Liabilities 2016: $17,749Net Assets 2016: $165,8272016Assets 2017: $202,287Liabilities 2017: $34,938Net Assets 2017: $167,3492017Assets 2018: $184,187Liabilities 2018: $18,252Net Assets 2018: $165,9352018Assets 2019: $231,325Liabilities 2019: $31,886Net Assets 2019: $199,4392019Assets 2020: $222,634Liabilities 2020: $12,550Net Assets 2020: $210,0842020Assets 2021: $254,143Liabilities 2021: $25,321Net Assets 2021: $228,8222021Assets 2022: $396,262Liabilities 2022: $127,808Net Assets 2022: $268,4542022Assets 2023: $407,496Liabilities 2023: $118,579Net Assets 2023: $288,9172023Assets 2024: $442,056Liabilities 2024: $123,340Net Assets 2024: $318,7162024Assets 2025: $388,204Liabilities 2025: $79,540Net Assets 2025: $308,6642025

Highlighted filing

2018

Assets$184,187
Liabilities$18,252
Net Assets$165,935

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2012: $138,6122012Expenses 2013: $151,5352013Revenue 2014: $185,551Expenses 2014: $179,101Net Income 2014: $6,4502014Revenue 2015: $179,229Expenses 2015: $185,247Net Income 2015: -$6,0182015Revenue 2016: $168,271Expenses 2016: $171,471Net Income 2016: -$3,2002016Revenue 2017: $182,254Expenses 2017: $180,733Net Income 2017: $1,5212017Revenue 2018: $178,564Expenses 2018: $179,976Net Income 2018: -$1,4122018Revenue 2019: $199,031Expenses 2019: $165,527Net Income 2019: $33,5042019Revenue 2020: $202,227Expenses 2020: $191,582Net Income 2020: $10,6452020Revenue 2021: $176,438Expenses 2021: $157,700Net Income 2021: $18,7382021Revenue 2022: $281,830Expenses 2022: $242,198Net Income 2022: $39,6322022Revenue 2023: $254,827Expenses 2023: $234,364Net Income 2023: $20,4632023Revenue 2024: $276,016Expenses 2024: $246,217Net Income 2024: $29,7992024Revenue 2025: $248,202Expenses 2025: $258,254Net Income 2025: -$10,0522025

Highlighted filing

2018

Revenue$178,564
Expenses$179,976
Net Income-$1,412
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Jun 15, 2018
Return Version
2017v2.3
Gross Receipts
$381,744
Mission and Program Overview

Mission

To promote the principles of charity, justice, brotherly love, and fidelity as a fraternal organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$167,349$165,935▼ $1,414
Land, Buildings, and Equipment, Net$103,768$97,422▼ $6,346
Cash and Non-Interest-Bearing Accounts$64,193$46,466▼ $17,727
Savings and Temporary Cash Investments$16,909$20,314▲ $3,405
Inventories for Sale or Use$17,417$19,985▲ $2,568
Total Assets$202,287$184,187▼ $18,100
Liabilities
Accounts Payable and Accrued Expenses$3,466$9,738▲ $6,272
Deferred Revenue$26,672$8,514▼ $18,158
Unsecured Notes Loans Payable$4,800--
Total Liabilities$34,938$18,252▼ $16,686
Net Assets / Fund Balance
Total Net Assets Fund Balance$167,349$165,935▼ $1,414
Total Liabilities and Net Assets / Fund Balance$202,287$184,187▼ $18,100

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$58,984$197,512$256,496
Equipment$4,988$76,678$81,666
Land$33,450-$33,450
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rebecca BourlandSecretaryPT$3,600$3,600

Board Members and Trustees

NameTitle
Ted ClendeninExalted Rule
Robert RongeyLeading Knig
Michelle HamiltonLecturing Kn
Shannon GabbyLoyal Knight
Wayne CorzineTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$39,121
Program Service Revenue
$0
Investment Income
$11
Other Revenue
$139,432
Change in Net Assets
$-1,412
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$176,376
Salaries, Compensation, and Employee Benefits$3,600
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$44,201-$44,201
All Other Expenses$2,365$12,870-$15,235
Fees for Services Accounting-$12,124-$12,124
Payments to Affiliates$10,485--$10,485
Insurance-$10,077-$10,077
Depreciation Depletion-$8,550-$8,550
Other Expenses$23,576$6,992-$6,992
Current Officers, Directors, Trustees, and Key Employees-$3,600-$3,600
Office Expenses-$1,939-$1,939
Conferences and Meetings$1,385--$1,385
Information Technology-$1,299-$1,299
Advertising-$180-$180
Interest-$99-$99
Total Functional Expenses$37,811$142,165$0$179,976
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$42,666
Gaming Direct Expenses$857
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
No
Annual disclosure for covered persons
No
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
Yes
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, Page 6, Part VI, Line 6

Organization has membership which must be nominated by another member and declare certain items required by the order of elks to become a member.

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

Members are elected by the other members.

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

Board reviews 990 at june meeting.

Form 990, Page 6, Part VI, Line 15A

Officer wages established through bylaws.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order
EIN
37-0174445
Phone
6189933151
Address
204 SOUTH MARKET STREET, MARION, IL 62959

Signing Officer

Name
Wayne Corzine
Title
Treasurer
Phone
6189933151
Signed
2018-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ted Clendenin
Formed
1907
Legal Domicile
Il
Voting Board Members
6
Independent Board Members
6
Employees
16
Volunteers
260

Preparer

Firm
Tanner Cagle & Johnson LLC
Address
509 E DEYOUNG ST, MARION, IL 62959
Preparer
Pattie Cagle CPA
Phone
6189936193
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference -2

Raw XML Appendix358 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/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXALTED RULE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3LOYAL KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt4LEADING KNIG
IRS990/Form990PartVIISectionAGrp/TitleTxt5LECTURING KN
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IRS990/GrantsToOrganizationsInd0false
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IRS990/GrossRentsGrp/PersonalAmt0600
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IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION HAS MEMBERSHIP WHICH MUST BE NOMINATED BY ANOTHER MEMBER AND DECLARE CERTAIN ITEMS REQUIRED BY THE ORDER OF ELKS TO BECOME A MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ARE ELECTED BY THE OTHER MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEWS 990 AT JUNE MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICER WAGES ESTABLISHED THROUGH BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE -2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0202287
IRS990/TotalAssetsEOYAmt0184187
IRS990/TotalAssetsGrp/BOYAmt0202287
IRS990/TotalAssetsGrp/EOYAmt0184187
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt039121
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0142165
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt037811
IRS990/TotalFunctionalExpensesGrp/TotalAmt0179976
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt034938
IRS990/TotalLiabilitiesEOYAmt018252
IRS990/TotalLiabilitiesGrp/BOYAmt034938
IRS990/TotalLiabilitiesGrp/EOYAmt018252
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0167349
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0165935
IRS990/TotalProgramServiceExpensesAmt037811
IRS990/TotalReportableCompFromOrgAmt03600
IRS990/TotalRevenueGrp/ExclusionAmt0139432
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0178564
IRS990/TotalVolunteersCnt0260
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0202287
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0184187
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt04800
IRS990/USAddress/AddressLine1Txt0411 S CARBON ST
IRS990/USAddress/CityNm0MARION
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd062959
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WAYNE CORZINE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06189933151
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF ELKS LODGE 800
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0370174445
ReturnHeader/Filer/PhoneNum06189933151
ReturnHeader/Filer/USAddress/AddressLine1Txt0204 SOUTH MARKET STREET
ReturnHeader/Filer/USAddress/CityNm0MARION
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd062959
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId072CB58D864945FD12360BC11989E822D9680112C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId072CB58D864945FD12360BC11989E822D9680112C
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.83.247.114
ReturnHeader/FilingSecurityInformation/IPDt02018-06-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:05:27
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822214925
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TANNER CAGLE & JOHNSON LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0509 E DEYOUNG ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MARION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd062959
ReturnHeader/PreparerPersonGrp/PhoneNum06189936193
ReturnHeader/PreparerPersonGrp/PreparationDt02018-06-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATTIE CAGLE CPA
ReturnHeader/ReturnTs02018-06-15T10:05:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-04-01
ReturnHeader/TaxPeriodEndDt02018-03-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.88$0.80$3.09$2.48$2.58$0.10
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.42$1.23$3.19$2.76$2.46$0.30
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.07$1.19$2.89$2.55$2.34$0.20
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.96$1.28$2.68$2.82$2.42$0.40
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.54$0.25$2.29$1.76$1.58$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$0.13$2.10$2.02$1.92$0.11
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.32$1.99$1.99$1.66$0.34
2018Detailed filing. Detailed filing data is available for this year.$1.84$0.18$1.66$1.79$1.80$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.02$0.35$1.67$1.82$1.81$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.84$0.18$1.66$1.68$1.71$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.86$0.17$1.69$1.79$1.85$0.06
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.77$0.02$1.75$1.86$1.79$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.02$1.69$1.52
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.22$2.04$1.39