Civic Intelligence

Benevolent & Protective Order of Elks 0819

990 • Fiscal year 2016 • EIN 37-0430895

Apr 01, 2015 to Mar 31, 2016 • Filed on Aug 01, 2016

1107 Jordan AvenueMtvernon, IL 62864

(618) 244-4885

Siviq Scores

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

Liabilities / Assets

60th percentile

0.05x

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

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

Liabilities / Revenue

57th percentile

0.16x

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

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

Net Margin

22nd percentile

-13%

Higher net margin than 22% of similar nonprofits.

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

Top Officer Pay

75th percentile

$10,774

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

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

Asset Growth

30th percentile

-2.1%

Faster asset growth than 30% of similar nonprofits.

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

Revenue Growth

77th percentile

14%

Faster revenue growth than 77% of similar nonprofits.

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

Assets

Down

$1,495,974

Down $32,210 (-2.1%) from 2015

Net Assets

Down

$1,427,163

Down $70,963 (-4.7%) from 2015

Liabilities

Up

$68,811

Up $38,753 (+129%) from 2015

Revenue

Up

$430,893

Up $53,254 (+14%) from 2015

Expenses

Up

$488,075

Up $16,613 (+3.5%) from 2015

Net Income

Up

-$57,182

Up $36,641 (+39%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2015: $1,528,184Liabilities 2015: $30,058Net Assets 2015: $1,498,1262015Assets 2016: $1,495,974Liabilities 2016: $68,811Net Assets 2016: $1,427,1632016Assets 2017: $1,398,317Liabilities 2017: $61,387Net Assets 2017: $1,336,9302017Assets 2018: $1,314,086Liabilities 2018: $71,281Net Assets 2018: $1,242,8052018Assets 2019: $1,174,951Liabilities 2019: $73,276Net Assets 2019: $1,101,6752019Assets 2020: $1,020,028Liabilities 2020: $41,205Net Assets 2020: $978,8232020Assets 2021: $1,031,134Liabilities 2021: $16,959Net Assets 2021: $1,014,1752021Assets 2022: $1,051,862Liabilities 2022: $14,233Net Assets 2022: $1,037,6292022Assets 2023: $982,007Liabilities 2023: $11,683Net Assets 2023: $970,3242023Assets 2024: $926,949Liabilities 2024: $35,801Net Assets 2024: $891,1482024Assets 2025: $920,143Liabilities 2025: $62,880Net Assets 2025: $857,2632025

Highlighted filing

2016

Assets$1,495,974
Liabilities$68,811
Net Assets$1,427,163

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2015: $377,639Expenses 2015: $471,462Net Income 2015: -$93,8232015Revenue 2016: $430,893Expenses 2016: $488,075Net Income 2016: -$57,1822016Revenue 2017: $352,650Expenses 2017: $462,797Net Income 2017: -$110,1472017Revenue 2018: $329,489Expenses 2018: $436,782Net Income 2018: -$107,2932018Revenue 2019: $271,503Expenses 2019: $412,633Net Income 2019: -$141,1302019Revenue 2020: $284,340Expenses 2020: $367,225Net Income 2020: -$82,8852020Revenue 2021: $154,614Expenses 2021: $173,622Net Income 2021: -$19,0082021Revenue 2022: $260,731Expenses 2022: $245,398Net Income 2022: $15,3332022Revenue 2023: $269,215Expenses 2023: $309,260Net Income 2023: -$40,0452023Revenue 2024: $184,838Expenses 2024: $282,528Net Income 2024: -$97,6902024Revenue 2025: $336,157Expenses 2025: $353,762Net Income 2025: -$17,6052025

Highlighted filing

2016

Revenue$430,893
Expenses$488,075
Net Income-$57,182
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Aug 1, 2016
Return Version
2015v2.0
Gross Receipts
$625,484
Mission and Program Overview

Mission

The benevolent & protective order of the elks' mission is to provide benefits to their members and benevolence to its community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,498,126$1,427,163▼ $70,963
Land, Buildings, and Equipment, Net$882,031$843,591▼ $38,440
Investments in Publicly Traded Securities$624,373$559,602▼ $64,771
Cash and Non-Interest-Bearing Accounts$6,705$65,498▲ $58,793
Inventories for Sale or Use$15,075$27,283▲ $12,208
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,528,184$1,495,974▼ $32,210
Other Assets Total-$0-
Liabilities
Deferred Revenue-$52,595-
Other Liabilities$21,291$15,324▼ $5,967
Accounts Payable and Accrued Expenses$8,767$892▼ $7,875
Total Liabilities$30,058$68,811▲ $38,753
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,498,126$1,427,163▼ $70,963
Total Liabilities and Net Assets / Fund Balance$1,528,184$1,495,974▼ $32,210

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$775,789$578,564$1,354,353
Other Land Buildings$19,570$300,970$320,540
Land$48,232-$48,232
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ray BarilSecretaryPT$10,774$10,774
Alan MartinTreasurer-$1,437$1,437

Board Members and Trustees

NameTitle
Don BondTrustee
Jason MartinTrustee
Patrick BevisTrustee
Tom DienTrustee
Lynette FairChaplain
Dave EdwardsEsquire
David RakeyExalted Ruler
Kari DochertyInner Guard
Kent FairLeading Knight
Anthony BurkLecturing Knigh
David BowlingLoyal Knight
John TuckerLoyal Knight
Bob KaneTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$3,282
Program Service Revenue
$72,839
Investment Income
$27,045
Other Revenue
$327,727
All Other Contributions
$3,282
Change in Net Assets
$-57,182
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$247,876
Other Expenses$240,199
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons---$204,959
Occupancy---$79,929
Depreciation Depletion---$54,703
Payroll Taxes---$30,706
Payments to Affiliates---$21,294
All Other Expenses---$18,809
Current Officers, Directors, Trustees, and Key Employees---$12,211
Other Expenses---$6,995
Fees for Services Accounting---$5,315
Advertising---$1,604
Travel---$68
Total Functional Expenses$0$0$0$488,075
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$75,462
Fundraising Gross Income$40,039
Fundraising Direct Expenses$16,833
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraisers$40,039$40,039$16,833$23,206
Total Events$40,039$40,039$16,833$23,206
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Property Taxes Payable$6,545
Payroll Taxes Payable$4,701
Sales Tax Payable$2,742
N/p - Lighting$1,718
Gift Certificates$-382
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Trustees review 990, vote on it, once approved it is recommended to the membership to approve and sign.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The board of trustees reviews all decisions made by the members of the lodge to determine that a conflict of interest does not occur.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

All compensation of trustees, officers, and employees are reviewed and approved by the lodge members.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All governing documents, policies and financial statements are available to all members upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks
EIN
37-0430895
Phone
6182444885
Address
1107 JORDAN AVENUE, MTVERNON, IL 62864

Signing Officer

Name
Kent Fair
Title
Exalted Ruler
Signed
2016-08-01
Discuss with paid preparer
Yes

Organization Details

Formed
1903
Legal Domicile
Il
Voting Board Members
15
Independent Board Members
15
Employees
47

Preparer

Firm
Krehbiel & Associates LLC
Address
125 N 11th St PO Box 846, Mount Vernon, IL 62864-0017
Preparer
James M Randall
Phone
6182442666
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Adj for restricted funds payable to restricted fund equity = $18034

Other Changes In Net Assets Or Fund Balances - Other Increases

Rounding = $1

Raw XML AppendixShowing 400 of 495 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/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt015075
IRS990/InventoriesForSaleOrUseGrp/EOYAmt027283
IRS990/InvestmentIncomeGrp/ExclusionAmt027045
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt027045
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0624373
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0559602
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0879534
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0882031
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0843591
IRS990/LandBldgEquipCostOrOtherBssAmt01723125
IRS990/LegalDomicileStateCd0IL
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE BENEVOLENT & PROTECTIVE ORDER OF THE ELKS' MISSION IS TO PROVIDE BENEFITS TO THEIR MEMBERS AND BENEVOLENCE TO ITS COMMUNITY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01498126
IRS990/NetAssetsOrFundBalancesEOYAmt01427163
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt023206
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt075462
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt075462
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0216137
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0216137
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-31816
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt079929
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt018035
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1LAUNDRY
IRS990/OtherExpensesGrp/Desc2OUTSIDE SERV - MUSIC & ENTERT.
IRS990/OtherExpensesGrp/Desc3BANK/CREDIT CARD CHARGES
IRS990/OtherExpensesGrp/TotalAmt033383
IRS990/OtherExpensesGrp/TotalAmt110104
IRS990/OtherExpensesGrp/TotalAmt27995
IRS990/OtherExpensesGrp/TotalAmt36995
IRS990/OtherLiabilitiesGrp/BOYAmt021291
IRS990/OtherLiabilitiesGrp/EOYAmt015324
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1713990
IRS990/OtherRevenueMiscGrp/Desc0FACILITY ROOM RENTAL
IRS990/OtherRevenueMiscGrp/Desc1MISC/ENTERTAINMENT INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt012922
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt012922
IRS990/OtherRevenueTotalAmt012922
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt021294
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt030706
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt072839
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt072839
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt016000
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt028944
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0222978
IRS990/PYOtherRevenueAmt0262892
IRS990/PYProgramServiceRevenueAmt069803
IRS990/PYRevenuesLessExpensesAmt0-93823
IRS990/PYSalariesCompEmpBnftPaidAmt0248484
IRS990/PYTotalExpensesAmt0471462
IRS990/PYTotalRevenueAmt0377639
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-57182
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01498126
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01427163
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0775789
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0578564
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01354353
IRS990ScheduleD/LandGrp/BookValueAmt048232
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt048232
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt019570
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0300970
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0320540
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0-382
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11718
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt24701
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt36545
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt42742
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GIFT CERTIFICATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1N/P - LIGHTING
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Property Taxes Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0843591
IRS990ScheduleD/TotalLiabilityAmt015324
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0true
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt016833
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISERS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt040039
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt040039
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt040039
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt040039
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt023206
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt016833
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt016833
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt075462
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt075462
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt075462
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0DAVID RAKEY
IRS990ScheduleG/GamingManagerServicesProvTxt0SUPERVISION/MANAGEMENT OF GAMING OPS
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0DAVID RAKEY
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false

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