Civic Intelligence

Benevolent & Protective Order Elks 493

990 • Fiscal year 2016 • EIN 37-0280093

Apr 01, 2015 to Mar 31, 2016 • Filed on Jun 22, 2016

PO Box 752Centralia, IL 62801

(618) 532-5751

Siviq Scores

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

Liabilities / Assets

55th percentile

0.03x

Higher debt load relative to assets than 55% of similar nonprofits.

2016 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

56th percentile

0.15x

Higher debt load relative to revenue than 56% of similar nonprofits.

2016 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2016

Net Margin

18th percentile

-20%

Higher net margin than 18% of similar nonprofits.

2016 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

41st percentile

$0

Higher top officer pay than 41% of similar nonprofits.

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

2016 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2016

Asset Growth

13th percentile

-5.6%

Faster asset growth than 13% of similar nonprofits.

2016 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

44th percentile

-1.6%

Faster revenue growth than 44% of similar nonprofits.

2016 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,119,724

Down $65,959 (-5.6%) from 2015

Net Assets

Down

$1,083,024

Down $62,152 (-5.4%) from 2015

Liabilities

Down

$36,700

Down $3,807 (-9.4%) from 2015

Revenue

Down

$247,918

Down $4,119 (-1.6%) from 2015

Expenses

Down

$297,416

Down $29,920 (-9.1%) from 2015

Net Income

Up

-$49,498

Up $25,801 (+34%) from 2015

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 2013: $1,262,742Liabilities 2013: $33,804Net Assets 2013: $1,228,9382013Assets 2014: $1,226,112Liabilities 2014: $42,040Net Assets 2014: $1,184,0722014Assets 2015: $1,185,683Liabilities 2015: $40,507Net Assets 2015: $1,145,1762015Assets 2016: $1,119,724Liabilities 2016: $36,700Net Assets 2016: $1,083,0242016Assets 2018: $1,029,000Liabilities 2018: $27,087Net Assets 2018: $1,001,9132018Assets 2019: $955,879Liabilities 2019: $12,396Net Assets 2019: $943,4832019Assets 2020: $798,995Liabilities 2020: $12,219Net Assets 2020: $786,7762020Assets 2021: $858,801Liabilities 2021: $4,236Net Assets 2021: $854,5652021Assets 2022: $818,423Liabilities 2022: $4,139Net Assets 2022: $814,2842022Assets 2023: $724,950Liabilities 2023: $12,510Net Assets 2023: $712,4402023Assets 2025: $554,496Liabilities 2025: $3,291Net Assets 2025: $551,2052025

Highlighted filing

2016

Assets$1,119,724
Liabilities$36,700
Net Assets$1,083,024

Operations Trend

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

$400K$200K$0-$200KExpenses 2013: $383,5252013Revenue 2014: $227,577Expenses 2014: $337,578Net Income 2014: -$110,0012014Revenue 2015: $252,037Expenses 2015: $327,336Net Income 2015: -$75,2992015Revenue 2016: $247,918Expenses 2016: $297,416Net Income 2016: -$49,4982016Revenue 2018: $208,295Expenses 2018: $296,734Net Income 2018: -$88,4392018Revenue 2019: $211,645Expenses 2019: $266,232Net Income 2019: -$54,5872019Revenue 2020: $180,923Expenses 2020: $277,510Net Income 2020: -$96,5872020Revenue 2021: $81,084Expenses 2021: $105,644Net Income 2021: -$24,5602021Revenue 2022: $122,683Expenses 2022: $160,287Net Income 2022: -$37,6042022Revenue 2023: $98,863Expenses 2023: $172,690Net Income 2023: -$73,8272023Revenue 2025: $84,655Expenses 2025: $186,554Net Income 2025: -$101,8992025

Highlighted filing

2016

Revenue$247,918
Expenses$297,416
Net Income-$49,498
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Jun 22, 2016
Return Version
2015v2.1
Gross Receipts
$436,347
Mission and Program Overview

Mission

Service to elks members and the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,145,176$1,083,024▼ $62,152
Land, Buildings, and Equipment, Net$521,451$514,560▼ $6,891
Savings and Temporary Cash Investments$510,066$320,463▼ $189,603
Cash and Non-Interest-Bearing Accounts$26,707$232,380▲ $205,673
Investments in Publicly Traded Securities$103,778$36,340▼ $67,438
Inventories for Sale or Use$14,678$14,678→ $0
Prepaid Expenses and Deferred Charges$7,700--
Total Assets$1,185,683$1,119,724▼ $65,959
Other Assets Total$1,303$1,303→ $0
Liabilities
Deferred Revenue$24,000$27,171▲ $3,171
Accounts Payable and Accrued Expenses$8,794$7,702▼ $1,092
Other Liabilities$7,713$1,827▼ $5,886
Total Liabilities$40,507$36,700▼ $3,807
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,145,176$1,083,024▼ $62,152
Total Liabilities and Net Assets / Fund Balance$1,185,683$1,119,724▼ $65,959

Asset Categories

AssetBook ValueDepreciationBasis
Land$68,824-$68,824
Compensation and Service Providers

Board Members and Trustees

NameTitle
Pat NorrenbernsTrustee
Paul RusiewskiTrustee
Richard WilkinsonTrustee
Tom SimpsonTrustee
William LuebbenTrustee
R Gene HoweExalted Rule
Jason HoerchlerLeading Knig
Tony KorzenewskiLecturing Kn
Mark HayesLoyal Knight
Joe RaySecretary
Rich DavisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,000
Program Service Revenue
$41,640
Investment Income
$3,139
Other Revenue
$199,139
All Other Contributions
$4,000
Change in Net Assets
$-49,498
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$167,766
Salaries, Compensation, and Employee Benefits$119,894
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$106,205
Occupancy---$34,605
All Other Expenses---$27,438
Depreciation Depletion---$22,203
Insurance---$13,285
Payments to Affiliates---$12,662
Office Expenses---$11,971
Payroll Taxes---$9,885
Benefits to Members---$9,756
Conferences and Meetings---$7,725
Fees for Services Accounting---$5,525
Other Expenses---$4,231
Other Employee Benefits---$3,804
Advertising---$2,859
Total Functional Expenses$0$0$0$297,416
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$50,372
Fundraising Direct Expenses$45,420
Gaming Gross Income$5,624
Gaming Direct Expenses$2,511
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Party Income$44,087$44,087$41,786$2,301
Golf Tournament$6,285$6,285$908$5,377
Total Events$50,372$50,372$45,420$4,952
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Witholdings$1,510
Sales Tax Payable$317
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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

Membership has right to elect governing body. Any member who is also an employee cannot be elected to the governing body.

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

Membership approves decisions made by the governing body.

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

Form 990 will be presented to the governing body at the monthly meeting before filing the return.

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

All compensation is approved by the house committee which consists of all officers and trustees. Officers and trustees are not compensated.

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

All compensation is approved by the house committee which consists of all officers and trustees. Officers and trustees are not compensated.

Form 990, Page 6, Part VI, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order Elks
EIN
37-0280093
Phone
6185325751
Address
PO BOX 752, CENTRALIA, IL 62801

Signing Officer

Name
Joe Ray
Title
Secretary
Phone
6185325751
Signed
2016-06-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
R Gene Howe
Voting Board Members
11
Independent Board Members
11
Employees
24

Preparer

Firm
Geary & Hoyt Cpas Pc
Address
401 S LOCUST PO DRAWER D, CENTRALIA, IL 62801
Preparer
Tena Hoyt
Phone
6185322228
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Services to members and community

Form 990, Part XI, Line 9

Change in fmv of annuities -12,654 prior period adjustment 0 change in fmv mutual funds 0 total -12,654

Raw XML AppendixShowing 400 of 403 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/RevenueAmt041640
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01083024
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0320463
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL WITHOLDINGS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
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IRS990ScheduleD/TotalLiabilityAmt01827
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IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt0720
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt045420
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IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0834
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt050372
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt04952
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt042694
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt041786
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0908
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IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt01172
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SERVICES TO MEMBERS AND COMMUNITY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP HAS RIGHT TO ELECT GOVERNING BODY. ANY MEMBER WHO IS ALSO AN EMPLOYEE CANNOT BE ELECTED TO THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERSHIP APPROVES DECISIONS MADE BY THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 WILL BE PRESENTED TO THE GOVERNING BODY AT THE MONTHLY MEETING BEFORE FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL COMPENSATION IS APPROVED BY THE HOUSE COMMITTEE WHICH CONSISTS OF ALL OFFICERS AND TRUSTEES. OFFICERS AND TRUSTEES ARE NOT COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL COMPENSATION IS APPROVED BY THE HOUSE COMMITTEE WHICH CONSISTS OF ALL OFFICERS AND TRUSTEES. OFFICERS AND TRUSTEES ARE NOT COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CHANGE IN FMV OF ANNUITIES -12,654 PRIOR PERIOD ADJUSTMENT 0 CHANGE IN FMV MUTUAL FUNDS 0 TOTAL -12,654
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0297416
IRS990/TotalGrossUBIAmt02301
IRS990/TotalLiabilitiesBOYAmt040507
IRS990/TotalLiabilitiesEOYAmt036700
IRS990/TotalLiabilitiesGrp/BOYAmt040507
IRS990/TotalLiabilitiesGrp/EOYAmt036700
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01145176
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01083024
IRS990/TotalOtherProgSrvcExpenseAmt0226985
IRS990/TotalProgramServiceExpensesAmt0318241
IRS990/TotalProgramServiceRevenueAmt041640
IRS990/TotalRevenueGrp/ExclusionAmt0238966
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0247918
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02301
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt0PO BOX 752
IRS990/USAddress/CityNm0IRVINGTON
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd062848
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.CENTRALIAELKS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE RAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum06185325751
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-06-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER ELKS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0493
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0370280093
ReturnHeader/Filer/PhoneNum06185325751
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 752
ReturnHeader/Filer/USAddress/CityNm0CENTRALIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd062801
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371282609
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GEARY & HOYT CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0401 S LOCUST PO DRAWER D
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CENTRALIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd062801
ReturnHeader/PreparerPersonGrp/PhoneNum06185322228
ReturnHeader/PreparerPersonGrp/PreparationDt02016-06-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TENA HOYT
ReturnHeader/ReturnTs02016-06-23T14:21:58-05:00
ReturnHeader/ReturnTypeCd0990

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