Civic Intelligence

Bpoe #1208

990 • Fiscal year 2015 • EIN 37-0174480

Apr 01, 2014 to Mar 31, 2015 • Filed on Jul 13, 2015

519 12th Street PO Box 207Lawrenceville, IL 62439

(618) 943-3413

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.05x

Higher debt load relative to assets than 63% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

69th percentile

0.13x

Higher debt load relative to revenue than 69% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Net Margin

10th percentile

-27%

Higher net margin than 10% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Asset Growth

19th percentile

-9.0%

Faster asset growth than 19% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

26th percentile

-12%

Faster revenue growth than 26% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$425,233

Down $41,953 (-9.0%) from 2014

Net Assets

Down

$403,488

Down $43,640 (-9.8%) from 2014

Liabilities

Up

$21,745

Up $1,687 (+8.4%) from 2014

Revenue

Down

$161,990

Down $21,234 (-12%) from 2014

Expenses

Down

$205,630

Down $14,762 (-6.7%) from 2014

Net Income

Down

-$43,640

Down $6,472 (-17%) from 2014

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

2015

Assets$425,233
Liabilities$21,745
Net Assets$403,488

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

2015

Revenue$161,990
Expenses$205,630
Net Income-$43,640
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Jul 13, 2015
Return Version
2014v5.0
Gross Receipts
$249,338
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$360,870$329,554▼ $31,316
Cash and Non-Interest-Bearing Accounts$63,351$52,908▼ $10,443
Savings and Temporary Cash Investments$25,800$25,800→ $0
Inventories for Sale or Use$17,165$16,971▼ $194
Total Assets$467,186$425,233▼ $41,953
Liabilities
Accounts Payable and Accrued Expenses$18,260$20,020▲ $1,760
Deferred Revenue$1,448$1,448→ $0
Other Liabilities$350$277▼ $73
Total Liabilities$20,058$21,745▲ $1,687
Net Assets / Fund Balance
Unrestricted Net Assets$447,128$403,488▼ $43,640
Total Net Assets Fund Balance$447,128$403,488▼ $43,640
Total Liabilities and Net Assets / Fund Balance$467,186$425,233▼ $41,953

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$281,111$812,069$1,093,180
Equipment$7,241$290,800$298,041
Land$41,202-$41,202
Other Land Buildings$0$26,164$26,164
Compensation and Service Providers

Board Members and Trustees

NameTitle
Aaron TipswordTrustee
Betty BrianTrustee
Bill ShickTrustee
Dave CourtneyTrustee
Jane WirthTrustee
VacantChaplain
Brielle StephensEsquire
Jeff JohnsonExalted Ruler
Danielle ChaplinFormer Secretary
VacantInner Guard
VacantLeading Knight
Dee JenningsLecturing Knight
Zach MillerLoyal Knight
VacantTiler
Brielle StephensTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$35,881
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$126,109
All Other Contributions
$2,952
Change in Net Assets
$-43,640
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$140,358
Salaries, Compensation, and Employee Benefits$56,588
Grants and Similar Amounts Paid$8,684
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$50,647
Office Expenses---$44,086
Occupancy---$32,273
Payments to Affiliates---$14,782
Depreciation Depletion---$13,175
Insurance---$10,986
Fees for Services Accounting---$10,645
Grants to Domestic Individuals---$8,306
Payroll Taxes---$5,941
Advertising---$1,325
Grants to Domestic Orgs---$378
Other Expenses---$9
Total Functional Expenses$0$0$0$205,630
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$46,681
Gaming Direct Expenses$4,889
Fundraising Direct Expenses$0
Fundraising Gross Income$0
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$277
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

Filer Name
BPOE #1208
EIN
37-0174480
Phone
6189433413
Address
519 12TH STREET PO BOX 207, LAWRENCEVILLE, IL 62439

Signing Officer

Name
Jeff Johnson
Title
Exaulted Ruler
Phone
6189433413
Signed
2015-07-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Johnson
Formed
1917
Legal Domicile
Il
Voting Board Members
13
Independent Board Members
13
Employees
4
Volunteers
0

Preparer

Firm
Kemper CPA Group Llp
Address
505 N 6TH ST PO BOX 297, VINCENNES, IN 47591-0297
Preparer
Curt Benson
Phone
8128827730
Supplemental Narrative

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/MissionDesc0TO 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.
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IRS990/OtherRevenueMiscGrp/Desc1ALUMINUM CANS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02244
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1303
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02244
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1303
IRS990/OtherRevenueTotalAmt02547
IRS990/OtherSalariesAndWagesGrp/TotalAmt050647
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt014782
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt05941
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JEFF JOHNSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt034312
IRS990/PYGrantsAndSimilarPaidAmt02874
IRS990/PYInvestmentIncomeAmt0-5632
IRS990/PYOtherExpensesAmt0157935
IRS990/PYOtherRevenueAmt0154544
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-37168
IRS990/PYSalariesCompEmpBnftPaidAmt059583
IRS990/PYTotalExpensesAmt0220392
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0183224
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-43640
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0-15961
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt025800
IRS990/SavingsAndTempCashInvstGrp/EOYAmt025800
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0281111
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0812069
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01093180
IRS990ScheduleD/EquipmentGrp/BookValueAmt07241
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0290800
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0298041
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt041202
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt041202
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt026164
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt026164
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0277
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/TotalBookValueLandBuildingsAmt0329554
IRS990ScheduleD/TotalLiabilityAmt0277
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt04889
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt041094
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt05587
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt046681
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt041792
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0980
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt04889
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt03909
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0BRIELLE STEPHENS
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/BusinessNameLine1Txt0DAVE WEGER CPA
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0605 N 12TH STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0LAWRENCEVILLE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IL
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd062439
IRS990ScheduleG/StatesWhereGamingConductedCd0IL
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS AND OTHER ASSISTANCE ITEMS ARE MONITORED AND APPROVED BY THE ELK'S OFFICERS. NO RECIPIENT RECEIVED MORE THAN $5,000.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
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/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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0467186
IRS990/TotalAssetsEOYAmt0425233
IRS990/TotalAssetsGrp/BOYAmt0467186
IRS990/TotalAssetsGrp/EOYAmt0425233
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt035881
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/TotalAmt0205630
IRS990/TotalGrossUBIAmt01678
IRS990/TotalLiabilitiesBOYAmt020058
IRS990/TotalLiabilitiesEOYAmt021745
IRS990/TotalLiabilitiesGrp/BOYAmt020058
IRS990/TotalLiabilitiesGrp/EOYAmt021745
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0447128
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0403488
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt040114
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt084317
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0161990
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01678
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0467186
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0425233
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0447128
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0403488
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0519 12TH STREET PO BOX 207
IRS990/USAddress/CityNm0LAWRENCEVILLE
IRS990/USAddress/StateAbbreviationCd0IL

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