Civic Intelligence

Benevolent & Protective Order Elks 493

990 • Fiscal year 2017 • EIN 37-0280093

Apr 01, 2016 to Mar 31, 2017 • Filed on Aug 10, 2017

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

53rd percentile

0.03x

Higher debt load relative to assets than 53% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

57th percentile

0.14x

Higher debt load relative to revenue than 57% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Net Margin

11th percentile

-33%

Higher net margin than 11% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Asset Growth

17th percentile

-2.7%

Faster asset growth than 17% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

17th percentile

-15%

Faster revenue growth than 17% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,089,000

Down $30,724 (-2.7%) from 2016

Net Assets

Down

$1,058,930

Down $24,094 (-2.2%) from 2016

Liabilities

Down

$30,070

Down $6,630 (-18%) from 2016

Revenue

Down

$210,981

Down $36,937 (-15%) from 2016

Expenses

Down

$279,954

Down $17,462 (-5.9%) from 2016

Net Income

Down

-$68,973

Down $19,475 (-39%) from 2016

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 2017: $1,089,000Liabilities 2017: $30,070Net Assets 2017: $1,058,9302017Assets 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

2017

Assets$1,089,000
Liabilities$30,070
Net Assets$1,058,930

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 2017: $210,981Expenses 2017: $279,954Net Income 2017: -$68,9732017Revenue 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

2017

Revenue$210,981
Expenses$279,954
Net Income-$68,973
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Aug 10, 2017
Return Version
2016v3.0
Gross Receipts
$394,553
Mission and Program Overview

Mission

Service to elks members and the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,083,024$1,058,930▼ $24,094
Investments in Publicly Traded Securities$36,340$534,609▲ $498,269
Land, Buildings, and Equipment, Net$514,560$499,807▼ $14,753
Savings and Temporary Cash Investments$320,463--
Cash and Non-Interest-Bearing Accounts$232,380$38,603▼ $193,777
Inventories for Sale or Use$14,678$14,678→ $0
Total Assets$1,119,724$1,089,000▼ $30,724
Other Assets Total$1,303$1,303→ $0
Liabilities
Deferred Revenue$27,171$18,635▼ $8,536
Accounts Payable and Accrued Expenses$7,702$7,701▼ $1
Other Liabilities$1,827$3,734▲ $1,907
Total Liabilities$36,700$30,070▼ $6,630
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,083,024$1,058,930▼ $24,094
Total Liabilities and Net Assets / Fund Balance$1,119,724$1,089,000▼ $30,724

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,191,728-$1,191,728
Land$68,824-$68,824
Compensation and Service Providers

Board Members and Trustees

NameTitle
Don SenselTrustee
Pat NorrenbernsTrustee
Paul RusiewskiTrustee
R Gene HoweTrustee
Richard WilkinsonTrustee
Jason HoerchlerExalted Rule
William LuebbenLeading Knig
Blake FreelsLecturing Kn
Tony KorzenewskiLoyal Knight
Joe RaySecretary
Richard DavisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,500
Program Service Revenue
$38,178
Investment Income
$15,563
Other Revenue
$152,740
All Other Contributions
$4,500
Change in Net Assets
$-68,973
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$174,538
Salaries, Compensation, and Employee Benefits$94,520
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$83,716
Occupancy---$47,313
All Other Expenses---$26,853
Depreciation Depletion---$22,963
Insurance---$14,205
Payments to Affiliates---$12,327
Benefits to Members---$10,896
Payroll Taxes---$9,955
Office Expenses---$7,159
Conferences and Meetings---$6,877
Other Expenses---$6,002
Fees for Services Accounting---$4,850
Advertising---$3,327
Other Employee Benefits---$849
Total Functional Expenses$0$0$0$279,954
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$55,172
Fundraising Direct Expenses$48,354
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Party Income$47,725$47,725$45,504$2,221
Golf Tournament$7,447$7,447$301$7,146
Total Events$55,172$55,172$48,354$6,818
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Grant Payable$2,000
Payroll Witholdings$1,734
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
2017-08-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Hoerchler
Voting Board Members
11
Independent Board Members
11
Employees
21

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 investments 44,879

Raw XML AppendixShowing 400 of 401 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/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt038178
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01083024
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01058930
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0320463
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt068824
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt068824
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01191728
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01191728
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11734
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GRANT PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL WITHOLDINGS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01260552
IRS990ScheduleD/TotalLiabilityAmt03734
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt0780
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt0780
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt048354
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PARTY INCOME
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt0200
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0200
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt047725
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt07447
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt055172
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt047725
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt07447
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt055172
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt06818
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt045805
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt045504
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0301
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt01569
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt01569
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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 INVESTMENTS 44,879
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01119724
IRS990/TotalAssetsEOYAmt01089000
IRS990/TotalAssetsGrp/BOYAmt01119724
IRS990/TotalAssetsGrp/EOYAmt01089000
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04500
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0279954
IRS990/TotalGrossUBIAmt02221
IRS990/TotalLiabilitiesBOYAmt036700
IRS990/TotalLiabilitiesEOYAmt030070
IRS990/TotalLiabilitiesGrp/BOYAmt036700
IRS990/TotalLiabilitiesGrp/EOYAmt030070
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01083024
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01058930
IRS990/TotalOtherProgSrvcExpenseAmt0196253
IRS990/TotalProgramServiceExpensesAmt0301142
IRS990/TotalProgramServiceRevenueAmt038178
IRS990/TotalRevenueGrp/ExclusionAmt0199663
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0210981
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02221
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01119724
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01089000
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt026503 STATE RT 161
IRS990/USAddress/CityNm0CENTRALIA
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd062801
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.CENTRALIAELKS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE RAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum06185325751
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-10
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/FilingSecurityInformation/AtSubmissionCreationDeviceId024EE6C22EAD48E369D099071F3F4655F8DDD45CD
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02ECD5F2415C29E6F6C389B7D65DC4ABFDC558C3D
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/PreparationDt02017-08-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TENA HOYT
ReturnHeader/ReturnTs02017-08-11T16:46:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-04-01
ReturnHeader/TaxPeriodEndDt02017-03-31

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.00$0.55$0.08$0.19$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.72$0.01$0.71$0.10$0.17$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.00$0.81$0.12$0.16$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.00$0.85$0.08$0.11$0.02
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.01$0.79$0.18$0.28$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.01$0.94$0.21$0.27$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.03$1.00$0.21$0.30$0.09
2017Detailed filing. Detailed filing data is available for this year.$1.09$0.03$1.06$0.21$0.28$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.12$0.04$1.08$0.25$0.30$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.19$0.04$1.15$0.25$0.33$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.23$0.04$1.18$0.23$0.34$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.03$1.23$0.38