Civic Intelligence

Bpoe #1208

990 • Fiscal year 2014 • EIN 37-0174480

Apr 01, 2013 to Mar 31, 2014 • Filed on Jun 25, 2014

519 12th Street PO Box 20762439

(618) 943-3413

Siviq Scores

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

Liabilities / Assets

60th percentile

0.04x

Higher debt load relative to assets than 60% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

64th percentile

0.11x

Higher debt load relative to revenue than 64% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Net Margin

15th percentile

-20%

Higher net margin than 15% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Asset Growth

24th percentile

-7.3%

Faster asset growth than 24% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$467,186

Down $36,666 (-7.3%) from 2013

Net Assets

Down

$447,128

Down $37,167 (-7.7%) from 2013

Liabilities

Up

$20,058

Up $501 (+2.6%) from 2013

Revenue

$183,224

No earlier filing loaded for comparison.

Expenses

Down

$220,392

Down $1,696 (-0.8%) from 2013

Net Income

-$37,168

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $693,108Liabilities 2010: $9,449Net Assets 2010: $683,6592010Assets 2011: $612,966Liabilities 2011: $22,592Net Assets 2011: $590,3742011Assets 2012: $570,711Liabilities 2012: $18,374Net Assets 2012: $552,3372012Assets 2013: $503,852Liabilities 2013: $19,557Net Assets 2013: $484,2952013Assets 2014: $467,186Liabilities 2014: $20,058Net Assets 2014: $447,1282014Assets 2015: $425,233Liabilities 2015: $21,745Net Assets 2015: $403,4882015Assets 2016: $380,223Liabilities 2016: $15,549Net Assets 2016: $364,6742016Assets 2017: $349,147Liabilities 2017: $22,846Net Assets 2017: $326,3012017Assets 2018: $350,577Liabilities 2018: $25,375Net Assets 2018: $325,2022018Assets 2019: $377,682Liabilities 2019: $26,390Net Assets 2019: $351,2922019Assets 2024: $294,380Liabilities 2024: $13,213Net Assets 2024: $281,1672024Assets 2025: $267,387Liabilities 2025: $12,545Net Assets 2025: $254,8422025

Highlighted filing

2014

Assets$467,186
Liabilities$20,058
Net Assets$447,128

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $272,6842010Expenses 2011: $260,7882011Expenses 2012: $239,8702012Expenses 2013: $222,0882013Revenue 2014: $183,224Expenses 2014: $220,392Net Income 2014: -$37,1682014Revenue 2015: $161,990Expenses 2015: $205,630Net Income 2015: -$43,6402015Revenue 2016: $145,122Expenses 2016: $183,935Net Income 2016: -$38,8132016Revenue 2017: $133,122Expenses 2017: $171,493Net Income 2017: -$38,3712017Revenue 2018: $151,912Expenses 2018: $153,009Net Income 2018: -$1,0972018Revenue 2019: $187,385Expenses 2019: $161,296Net Income 2019: $26,0892019Revenue 2024: $170,905Expenses 2024: $205,763Net Income 2024: -$34,8582024Revenue 2025: $164,862Expenses 2025: $191,186Net Income 2025: -$26,3242025

Highlighted filing

2014

Revenue$183,224
Expenses$220,392
Net Income-$37,168
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Jun 25, 2014
Return Version
2013v3.0
Gross Receipts
$307,921
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 american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization, and to provide for its government, the benevolent and protective order of elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.

FRATERNAL SOCIETY

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$400,360$360,870▼ $39,490
Cash and Non-Interest-Bearing Accounts$62,419$63,351▲ $932
Savings and Temporary Cash Investments$25,776$25,800▲ $24
Inventories for Sale or Use$12,300$17,165▲ $4,865
Accounts Receivable$2,997$0▼ $2,997
Total Assets$503,852$467,186▼ $36,666
Liabilities
Accounts Payable and Accrued Expenses$17,453$18,260▲ $807
Deferred Revenue$1,448$1,448→ $0
Other Liabilities$656$350▼ $306
Total Liabilities$19,557$20,058▲ $501
Net Assets / Fund Balance
Unrestricted Net Assets$484,295$447,128▼ $37,167
Total Net Assets Fund Balance$484,295$447,128▼ $37,167
Total Liabilities and Net Assets / Fund Balance$503,852$467,186▼ $36,666

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$304,760$788,420$1,093,180
Equipment$14,844$283,197$298,041
Land$41,202-$41,202
Other Land Buildings$64$26,100$26,164
Compensation and Service Providers

Board Members and Trustees

NameTitle
Aaron TipswordTrustee
Betty BrianTrustee
Bill ShickTrustee
Diana FerrellTrustee
VacantTrustee
VacantChaplain
Dee JenningsEsquire
Tyler PerrottExalted Ruler
Jane WirthInner Guard
Jeff JohnsonLeading Knight
Dee JenningsLecturing Knight
Zach MillerLoyal Knight
Danielle ChaplinSecretary
Kim UlrichTiler
Nathaniel CrawfordTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$34,312
Program Service Revenue
$0
Investment Income
$-5,632
Other Revenue
$154,544
All Other Contributions
$158
Change in Net Assets
$-37,168
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$157,935
Salaries, Compensation, and Employee Benefits$59,583
Grants and Similar Amounts Paid$2,874
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons---$51,910
Office Expenses---$45,338
Occupancy---$40,952
Payments to Affiliates---$15,264
Depreciation Depletion---$14,916
Insurance---$11,089
Fees for Services Accounting---$9,945
Payroll Taxes---$7,673
Grants to Domestic Individuals---$2,860
Advertising---$2,400
Other Expenses---$744
All Other Expenses---$78
Grants to Domestic Orgs---$14
Total Functional Expenses$0$0$0$220,392
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$35,769
Gaming Direct Expenses$8,011
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 Withholding$350
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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, Part VI, Section A, Line 6

The lodge is a fraternal society consisting of paying members.

Form 990, Part VI, Section A, Line 7A

The lodge members are responsible for electing officers.

Form 990, Part VI, Section A, Line 7B

According to the lodge's by-laws, a ten-day written notice must be given to the entire membership showing details of any proposition to sell, lease, purchase, exchange, finance, make a gift, or make substantial alterations on the real property of the lodge, before a vote can be had upon such proposition.

Form 990, Part VI, Section B, Line 11

The tax return is kept on file, and is open for inspection upon request. The officers receive a copy of the 990 tax return, and it is reviewed after it has been filed.

Form 990, Part VI, Section C, Line 18

Documents are available to the public upon request.

Form 990, Part VI, Section C, Line 19

Documents are available to the public upon request.

Filing and Contact Details

Filer

EIN
37-0174480
Phone
6189433413

Signing Officer

Name
Tyler Parrott
Title
Trustee
Phone
6189433413
Signed
2014-06-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tyler Parrott
Formed
1917
Legal Domicile
Il
Voting Board Members
13
Independent Board Members
13
Employees
5
Volunteers
0

Preparer

Preparer
Curt Benson
Phone
8128827730
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

TO BALANCE 1.

Financial Statement Notes

PART X, LINE 2:

The lodge has evaluated their exposure resulting from uncertain tax positions and determined the exposure is not material to the financial statements. Therefore, these financial statments do not include a liability for unrecognized tax positions. Upon recognition of a liability for an unrecognized tax benefit the lodge would recognize interest accured in interest expense and penalties in operating expenses.

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IRS990/OtherLiabilitiesGrp/EOYAmt0350
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISC. INCOME-CLUB GENE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt018822
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt018822
IRS990/OtherRevenueTotalAmt018822
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt015264
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt07673
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0TYLER PARROTT
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt033914
IRS990/PYGrantsAndSimilarPaidAmt010846
IRS990/PYInvestmentIncomeAmt0-2678
IRS990/PYOtherExpensesAmt0141268
IRS990/PYOtherRevenueAmt0122809
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-68043
IRS990/PYSalariesCompEmpBnftPaidAmt069974
IRS990/PYTotalExpensesAmt0222088
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0154045
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-37168
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0-17288
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt025776
IRS990/SavingsAndTempCashInvstGrp/EOYAmt025800
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0304760
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0788420
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01093180
IRS990ScheduleD/EquipmentGrp/BookValueAmt014844
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0283197
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0298041
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt041202
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt041202
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt064
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt026100
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt026164
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0350
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL WITHHOLDING
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LODGE HAS EVALUATED THEIR EXPOSURE RESULTING FROM UNCERTAIN TAX POSITIONS AND DETERMINED THE EXPOSURE IS NOT MATERIAL TO THE FINANCIAL STATEMENTS. THEREFORE, THESE FINANCIAL STATMENTS DO NOT INCLUDE A LIABILITY FOR UNRECOGNIZED TAX POSITIONS. UPON RECOGNITION OF A LIABILITY FOR AN UNRECOGNIZED TAX BENEFIT THE LODGE WOULD RECOGNIZE INTEREST ACCURED IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0360870
IRS990ScheduleD/TotalLiabilityAmt0350
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt08011
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt017707
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt018062
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt035769
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt027758
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt01060
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt08011
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt06951
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0NATHANIEL CRAWFORD
IRS990ScheduleG/GamingManagerServicesProvTxt0TREASURER. RESPONSIBLE FOR RECORDKEEPING, MONEY COUNTING, AND MAKING THE BANK DEPOSITS FOR THE GAMING OPERATION.
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine10DAVE WEGER CPA
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine10605 N 12TH STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/City0LAWRENCEVILLE
IRS990ScheduleG/PersonsWithBooksUSAddress/State0IL
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode062439
IRS990ScheduleG/StatesWhereGamingConductedCd0IL
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LODGE IS A FRATERNAL SOCIETY CONSISTING OF PAYING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LODGE MEMBERS ARE RESPONSIBLE FOR ELECTING OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCORDING TO THE LODGE'S BY-LAWS, A TEN-DAY WRITTEN NOTICE MUST BE GIVEN TO THE ENTIRE MEMBERSHIP SHOWING DETAILS OF ANY PROPOSITION TO SELL, LEASE, PURCHASE, EXCHANGE, FINANCE, MAKE A GIFT, OR MAKE SUBSTANTIAL ALTERATIONS ON THE REAL PROPERTY OF THE LODGE, BEFORE A VOTE CAN BE HAD UPON SUCH PROPOSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TAX RETURN IS KEPT ON FILE, AND IS OPEN FOR INSPECTION UPON REQUEST. THE OFFICERS RECEIVE A COPY OF THE 990 TAX RETURN, AND IT IS REVIEWED AFTER IT HAS BEEN FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TO BALANCE 1.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0503852
IRS990/TotalAssetsEOYAmt0467186
IRS990/TotalAssetsGrp/BOYAmt0503852
IRS990/TotalAssetsGrp/EOYAmt0467186
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt034312
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/TotalAmt0220392
IRS990/TotalGrossUBIAmt011111
IRS990/TotalLiabilitiesBOYAmt019557
IRS990/TotalLiabilitiesEOYAmt020058
IRS990/TotalLiabilitiesGrp/BOYAmt019557
IRS990/TotalLiabilitiesGrp/EOYAmt020058
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0484295
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0447128
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt016647
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0121154
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0183224
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt011111
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0503852
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0467186
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0484295
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0447128
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10519 12TH STREET PO BOX 207

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