Civic Intelligence

Springfield Lodge 158

990 • Fiscal year 2018 • EIN 37-0174550

Apr 01, 2017 to Mar 31, 2018 • Filed on Jul 03, 2018

409 East Lake Shore DriveSpringfield, IL 62712

(217) 529-0158

Siviq Scores

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

Liabilities / Assets

91st percentile

0.45x

Higher debt load relative to assets than 91% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

86th percentile

0.72x

Higher debt load relative to revenue than 86% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Net Margin

65th percentile

9.2%

Higher net margin than 65% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

63rd percentile

$3,000

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Asset Growth

25th percentile

-3.0%

Faster asset growth than 25% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

40th percentile

-3.1%

Faster revenue growth than 40% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$590,164

Down $18,452 (-3.0%) from 2017

Net Assets

Up

$325,875

Up $33,800 (+12%) from 2017

Liabilities

Down

$264,289

Down $52,252 (-17%) from 2017

Revenue

Down

$368,657

Down $11,920 (-3.1%) from 2017

Expenses

Down

$334,857

Down $20,485 (-5.8%) from 2017

Net Income

Up

$33,800

Up $8,565 (+34%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2016: $597,140Liabilities 2016: $330,300Net Assets 2016: $266,8402016Assets 2017: $608,616Liabilities 2017: $316,541Net Assets 2017: $292,0752017Assets 2018: $590,164Liabilities 2018: $264,289Net Assets 2018: $325,8752018Assets 2019: $666,721Liabilities 2019: $278,295Net Assets 2019: $388,4262019Assets 2020: $692,925Liabilities 2020: $290,152Net Assets 2020: $402,7732020Assets 2021: $712,095Liabilities 2021: $265,562Net Assets 2021: $446,5332021Assets 2023: $773,506Liabilities 2023: $232,262Net Assets 2023: $541,2442023Assets 2025: $566,098Liabilities 2025: $256,401Net Assets 2025: $309,6972025

Highlighted filing

2018

Assets$590,164
Liabilities$264,289
Net Assets$325,875

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2016: $317,565Expenses 2016: $317,228Net Income 2016: $3372016Revenue 2017: $380,577Expenses 2017: $355,342Net Income 2017: $25,2352017Revenue 2018: $368,657Expenses 2018: $334,857Net Income 2018: $33,8002018Revenue 2019: $415,160Expenses 2019: $352,609Net Income 2019: $62,5512019Revenue 2020: $433,090Expenses 2020: $418,743Net Income 2020: $14,3472020Revenue 2021: $346,438Expenses 2021: $302,678Net Income 2021: $43,7602021Revenue 2023: $437,913Expenses 2023: $415,194Net Income 2023: $22,7192023Revenue 2025: $370,229Expenses 2025: $540,868Net Income 2025: -$170,6392025

Highlighted filing

2018

Revenue$368,657
Expenses$334,857
Net Income$33,800
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Jul 3, 2018
Return Version
2017v2.2
Gross Receipts
$742,035
Mission and Program Overview

Mission

To operate a social club for the benefit of members and to encourage community benevolence among members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$400,297$382,178▼ $18,119
Cash and Non-Interest-Bearing Accounts$184,781$186,274▲ $1,493
Inventories for Sale or Use$15,846$14,020▼ $1,826
Prepaid Expenses and Deferred Charges$7,692$7,692→ $0
Total Assets$608,616$590,164▼ $18,452
Liabilities
Unsecured Notes Loans Payable$199,507$191,921▼ $7,586
Deferred Revenue$89,834$55,689▼ $34,145
Accounts Payable and Accrued Expenses$27,200$16,679▼ $10,521
Total Liabilities$316,541$264,289▼ $52,252
Net Assets / Fund Balance
Unrestricted Net Assets$292,075$325,875▲ $33,800
Total Net Assets Fund Balance$292,075$325,875▲ $33,800
Total Liabilities and Net Assets / Fund Balance$608,616$590,164▼ $18,452

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$382,178$1,158,414$1,540,592
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stephanie Schwab-parnellSecretaryPT$3,000$3,000
Justin LangfelderTreasurerPT$2,192$2,192
John BegueTrustee / Former Treasurer-$808$808

Board Members and Trustees

NameTitle
Adam ChurchTrustee
Ali OrrTrustee
Bobby EdwardsTrustee
Keith GlynnTrustee
Tom DuffyTrustee
Terry OomsExalted Ruler
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$211,042
Investment Income
$154
Other Revenue
$157,461
Change in Net Assets
$33,800
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$216,744
Salaries, Compensation, and Employee Benefits$99,814
Grants and Similar Amounts Paid$18,299
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$85,710
Occupancy---$80,170
Depreciation Depletion---$41,291
Payments to Affiliates---$21,347
Grants to Domestic Individuals---$18,299
Interest---$12,496
Office Expenses---$9,497
Insurance---$8,257
Payroll Taxes---$8,104
Fees for Services Accounting---$7,295
Current Officers, Directors, Trustees, and Key Employees---$6,000
Other Expenses---$4,949
Total Functional Expenses$0$0$0$334,857
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$71,919
Fundraising Gross Income$61,789
Gaming Direct Expenses$13,586
Fundraising Direct Expenses$8,112
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$32,222$32,222$8,112$24,110
Charity Revenue$29,567$29,567-$29,567
Total Events$61,789$61,789$8,112$53,677
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

Form 990 is reviewed by treasurer and audit committee prior to filing.

Form 990, Part VI, Section C, Line 19

Documents would be made available upon request to the board.

Filing and Contact Details

Filer

Filer Name
Springfield Lodge 158
EIN
37-0174550
Phone
2175290158
Address
409 EAST LAKE SHORE DRIVE, SPRINGFIELD, IL 62712

Signing Officer

Name
Bobby Orr
Title
Treasurer
Phone
2175290158
Signed
2018-07-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justin Langfelder
Formed
1903
Legal Domicile
Il
Voting Board Members
6
Independent Board Members
6
Employees
68
Volunteers
0

Preparer

Firm
Kerber Eck & Braeckel Llp
Address
3200 ROBBINS RD STE 200A, SPRINGFIELD, IL 62704
Preparer
Josh C Clark
Phone
2177890960
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The springfield lodge #158 benevolent and protective order of elks is a tax-exempt organization under the internal revenue code section 501(c)(8) and, as such, is exempt from federal income taxes under section 501(a) of the code. The lodge files form 990, return of organization exempt from income tax. The lodge has recognized in the financial statements the effects of all tax positions and continually evaluates expiring statutes of limitations, audits, changes in tax law, and new authoritative rulings. The lodge is not aware of any circumstances or events that make it reasonably possible that unrecognized tax benefits may increase or decrease within 12 months of the date of the combined balance sheet. Penalties and interest assessed by taxing authorities are included in the management and general expenses, if applicable. There were no interest or penalties paid during 2018 or 2017.

Raw XML Appendix398 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SPRINGFIELD LODGE #158 BENEVOLENT AND PROTECTIVE ORDER OF ELKS IS A TAX-EXEMPT ORGANIZATION UNDER THE INTERNAL REVENUE CODE SECTION 501(C)(8) AND, AS SUCH, IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE CODE. THE LODGE FILES FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX. THE LODGE HAS RECOGNIZED IN THE FINANCIAL STATEMENTS THE EFFECTS OF ALL TAX POSITIONS AND CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE LODGE IS NOT AWARE OF ANY CIRCUMSTANCES OR EVENTS THAT MAKE IT REASONABLY POSSIBLE THAT UNRECOGNIZED TAX BENEFITS MAY INCREASE OR DECREASE WITHIN 12 MONTHS OF THE DATE OF THE COMBINED BALANCE SHEET. PENALTIES AND INTEREST ASSESSED BY TAXING AUTHORITIES ARE INCLUDED IN THE MANAGEMENT AND GENERAL EXPENSES, IF APPLICABLE. THERE WERE NO INTEREST OR PENALTIES PAID DURING 2018 OR 2017.
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IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FUNDRAISING
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt032222
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt061789
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt029567
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt032222
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt053677
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt08112
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt08112
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt013586
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt065538
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt06381
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt071919
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt058333
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt03686
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt013586
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt09900
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
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IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0JUSTIN LANGFELDER
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IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS WOULD BE MADE AVAILABLE UPON REQUEST TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
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IRS990/SignificantNewProgramSrvcInd00
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IRS990/TaxExemptBondsInd00
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IRS990/TerminateOperationsInd00
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IRS990/TotalLiabilitiesGrp/EOYAmt0264289
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceRevenueAmt0211042
IRS990/TotalReportableCompFromOrgAmt06000
IRS990/TotalRevenueGrp/ExclusionAmt053677
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0314980
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0368657
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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IRS990/UnrelatedBusIncmOverLimitInd00
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IRS990/UnrestrictedNetAssetsGrp/EOYAmt0325875
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IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0191921
IRS990/UponRequestInd0X
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IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.ELKS158.ORG
IRS990/WhistleblowerPolicyInd00
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ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPRINGFIELD LODGE 158
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0BENEVOLENT & PROTECTIVE ORDER OF ELKS
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.234.166.214
ReturnHeader/FilingSecurityInformation/IPDt02018-07-03
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:10:29
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0430352985
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KERBER ECK & BRAECKEL LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03200 ROBBINS RD STE 200A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPRINGFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd062704
ReturnHeader/PreparerPersonGrp/PhoneNum02177890960
ReturnHeader/PreparerPersonGrp/PreparationDt02018-07-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSH C CLARK
ReturnHeader/ReturnTs02018-07-17T10:43:52-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-04-01
ReturnHeader/TaxPeriodEndDt02018-03-31
ReturnHeader/TaxYr02017

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