Civic Intelligence

Bpo Elks Lodge 1016

990 • Fiscal year 2015 • EIN 37-0447921

Apr 01, 2014 to Mar 31, 2015 • Filed on May 27, 2015

PO Box 624Effingham, IL 62401

(217) 342-3636

Siviq Scores

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

Liabilities / Assets

77th percentile

0.20x

Higher debt load relative to assets than 77% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

81st percentile

0.62x

Higher debt load relative to revenue than 81% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Net Margin

14th percentile

-21%

Higher net margin than 14% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

62nd percentile

$3,000

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Asset Growth

13th percentile

-6.6%

Faster asset growth than 13% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

55th percentile

3.0%

Faster revenue growth than 55% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$576,314

Down $40,953 (-6.6%) from 2014

Net Assets

Down

$459,509

Down $39,234 (-7.9%) from 2014

Liabilities

Down

$116,805

Down $1,719 (-1.5%) from 2014

Revenue

Up

$189,012

Up $5,461 (+3.0%) from 2014

Expenses

Up

$228,246

Up $17,239 (+8.2%) from 2014

Net Income

Down

-$39,234

Down $11,778 (-43%) 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 2011: $527,179Liabilities 2011: $13,052Net Assets 2011: $514,1272011Assets 2012: $654,497Liabilities 2012: $116,568Net Assets 2012: $537,9292012Assets 2013: $642,075Liabilities 2013: $115,876Net Assets 2013: $526,1992013Assets 2014: $617,267Liabilities 2014: $118,524Net Assets 2014: $498,7432014Assets 2015: $576,314Liabilities 2015: $116,805Net Assets 2015: $459,5092015Assets 2016: $544,225Liabilities 2016: $100,936Net Assets 2016: $443,2892016Assets 2017: $531,779Liabilities 2017: $94,116Net Assets 2017: $437,6632017Assets 2018: $486,804Liabilities 2018: $92,878Net Assets 2018: $393,9262018Assets 2019: $510,257Liabilities 2019: $91,123Net Assets 2019: $419,1342019Assets 2020: $498,940Liabilities 2020: $91,271Net Assets 2020: $407,6692020Assets 2021: $519,978Liabilities 2021: $96,139Net Assets 2021: $423,8392021Assets 2022: $526,043Liabilities 2022: $97,089Net Assets 2022: $428,9542022Assets 2023: $497,311Liabilities 2023: $90,170Net Assets 2023: $407,1412023Assets 2024: $469,395Liabilities 2024: $84,119Net Assets 2024: $385,2762024Assets 2025: $447,350Liabilities 2025: $80,559Net Assets 2025: $366,7912025

Highlighted filing

2015

Assets$576,314
Liabilities$116,805
Net Assets$459,509

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $167,2562011Expenses 2012: $190,1642012Expenses 2013: $238,6902013Revenue 2014: $183,551Expenses 2014: $211,007Net Income 2014: -$27,4562014Revenue 2015: $189,012Expenses 2015: $228,246Net Income 2015: -$39,2342015Revenue 2016: $167,768Expenses 2016: $183,988Net Income 2016: -$16,2202016Revenue 2017: $166,690Expenses 2017: $172,316Net Income 2017: -$5,6262017Revenue 2018: $153,413Expenses 2018: $197,150Net Income 2018: -$43,7372018Revenue 2019: $206,228Expenses 2019: $181,020Net Income 2019: $25,2082019Revenue 2020: $165,796Expenses 2020: $177,261Net Income 2020: -$11,4652020Revenue 2021: $141,741Expenses 2021: $125,571Net Income 2021: $16,1702021Revenue 2022: $170,998Expenses 2022: $165,883Net Income 2022: $5,1152022Revenue 2023: $180,980Expenses 2023: $202,793Net Income 2023: -$21,8132023Revenue 2024: $185,756Expenses 2024: $207,621Net Income 2024: -$21,8652024Revenue 2025: $196,699Expenses 2025: $215,184Net Income 2025: -$18,4852025

Highlighted filing

2015

Revenue$189,012
Expenses$228,246
Net Income-$39,234
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
May 27, 2015
Return Version
2014v5.0
Gross Receipts
$307,972
Mission and Program Overview

Mission

Handicapped Children Auction Hoop Shoot Drug Awareness Easter Bunny Flag Day National Home National Foundation National Veterans Service Memorial Service Scholarship Youth Activities Community Activities Social and Community Welfare.

To inculcate the principles of charity, justice, brotherly love, and fidelity to recognize 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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$434,275$420,294▼ $13,981
Investments in Publicly Traded Securities$110,192$85,980▼ $24,212
Cash and Non-Interest-Bearing Accounts$61,972$62,105▲ $133
Inventories for Sale or Use$10,190$7,524▼ $2,666
Accounts Receivable$388$411▲ $23
Prepaid Expenses and Deferred Charges$250--
Total Assets$617,267$576,314▼ $40,953
Liabilities
Mortgage Notes Payable Secured by Investment Property$94,647$91,716▼ $2,931
Deferred Revenue$15,005$14,100▼ $905
Accounts Payable and Accrued Expenses$8,872$10,989▲ $2,117
Total Liabilities$118,524$116,805▼ $1,719
Net Assets / Fund Balance
Unrestricted Net Assets$480,941$435,672▼ $45,269
Temporarily Rstr Net Assets$17,802$23,837▲ $6,035
Total Net Assets Fund Balance$498,743$459,509▼ $39,234
Total Liabilities and Net Assets / Fund Balance$617,267$576,314▼ $40,953

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$304,641$33,933$338,574
Equipment$60,653$49,197$109,850
Land$55,000-$55,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael PorterSecretaryPT$3,000$3,000

Board Members and Trustees

NameTitle
Amy MathisTrustee
Bryan McfarlandTrustee
Ken MurrayTrustee
Stephen DavisTrustee
Todd PikeTrustee
Tom ZachaChaplain
Jake ThompsonEsquire
Darin DetersExalted Ruler
Rick SloanInner Guard
Phil KiserLeading Knight
Wilma KnightLecturing Knight
Heath PittmanLoyal Knight
Todd YocumTiler
David CampbellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$40,376
Program Service Revenue
$0
Investment Income
$-19,113
Other Revenue
$167,749
All Other Contributions
$6,489
Change in Net Assets
$-39,234
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$191,934
Total Fundraising Expense$123,849
Grants and Similar Amounts Paid$33,312
Salaries, Compensation, and Employee Benefits$3,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses--$116,851$116,851
Grants to Domestic Individuals$25,817--$25,817
Depreciation Depletion$16,251-$6,983$23,234
Grants to Domestic Orgs$7,495--$7,495
Occupancy$7,308--$7,308
Conferences and Meetings$6,552--$6,552
Office Expenses$5,266--$5,266
Other Expenses$4,851--$4,851
Current Officers, Directors, Trustees, and Key Employees-$3,000-$3,000
Fees for Services Accounting-$1,900-$1,900
Interest$1,893--$1,893
Fees for Services Legal--$15$15
Total Functional Expenses$99,497$4,900$123,849$228,246
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Elks National FoundationChicago, IL--$6,156
Effingham Comm Unit 40Effingham, IL--$2,000
Arc - Community Support SystemsTeutopolis, IL--$999
Illinois Crippled ChildrenChatham, IL--$340
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$79,362
Gaming Gross Income$48,541
Fundraising Direct Expenses$30,114
Gaming Direct Expenses$26,891
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Handicapped Auction$15,808$15,808$1,728$14,080
Golf Outing$11,506$11,506$78$11,428
Total Events$79,362$79,362$30,114$49,248
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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
Yes
Other officer compensation reviewed
No
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, Part VI, Section B, Line 11B

Members of auditing committee receive copies of form 990 and review return before filing. Return is then brought to floor for approval by members

Form 990, Part VI, Section B, Line 15A

Secretarys monthly fee is approved at the meeting by floor vote of members

Filing and Contact Details

Filer

Filer Name
Bpo Elks Lodge 1016
EIN
37-0447921
Phone
2173423636
Address
PO BOX 624, EFFINGHAM, IL 62401

Signing Officer

Name
Michael Porter
Title
Secretary
Phone
2173423636
Signed
2015-05-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Porter
Formed
1906
Legal Domicile
Il
Voting Board Members
465
Independent Board Members
465
Employees
9
Volunteers
60

Preparer

Firm
Mark R Kenter CPA
Address
305 E JEFFERSON AVE, EFFINGHAM, IL 62401
Preparer
Mark R Kenter
Phone
2173422545
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

Auditing committee engages cpa annually for compilation of monthly club operations financial statements and annually for compilation of combined lodge and club financial statements

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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt096851
IRS990/NetUnrelatedBusTxblIncmAmt023408
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IRS990/NondeductibleContriDisclInd0true
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IRS990/OnBehalfOfIssuerInd0false
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IRS990/OtherExpensesGrp/Desc1MEMORIALS
IRS990/OtherExpensesGrp/Desc2PER CAPITA ASSESSMENTS
IRS990/OtherExpensesGrp/Desc3YOUTH ACTIVITIES
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0250
IRS990/PrincipalOfficerNm0MICHAEL PORTER
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IRS990/PYTotalRevenueAmt0183551
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-39234
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt049197
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0109850
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt055000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt055000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
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IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0true
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt01120
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesOtherEventsAmt03930
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt030114
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0HANDICAPPED AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt03130
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt011506
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt015808
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt011506
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01728
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt03030
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt03030
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt018140
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt018140
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt026891
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt026662
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt021879
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt048541
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt021650
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt06008
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt08751
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt02743
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0JOEL MCCHUEN
IRS990ScheduleG/GamingManagerServicesProvTxt0ORDERS PULL TABS, FILLS MACHINES, ACCOUNTS FOR FUNDS TO TREAS
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0JOEL MCCHUEN
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicensedStatesCd0IL
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt031 EASY BREEZE TRAILER COURT
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0EFFINGHAM
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IL
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd062401
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/StatesWhereGamingConductedCd0IL
IRS990ScheduleG/ThirdPartyBusinessName/BusinessNameLine1Txt0J & J Ventures Inc

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.47$0.81$3.67$1.97$2.15$0.18
2024Detailed filing. Detailed filing data is available for this year.$4.69$0.84$3.85$1.86$2.08$0.22
2023Detailed filing. Detailed filing data is available for this year.$4.97$0.90$4.07$1.81$2.03$0.22
2022Detailed filing. Detailed filing data is available for this year.$5.26$0.97$4.29$1.71$1.66$0.05
2021Detailed filing. Detailed filing data is available for this year.$5.20$0.96$4.24$1.42$1.26$0.16
2020Detailed filing. Detailed filing data is available for this year.$4.99$0.91$4.08$1.66$1.77$0.11
2019Detailed filing. Detailed filing data is available for this year.$5.10$0.91$4.19$2.06$1.81$0.25
2018Detailed filing. Detailed filing data is available for this year.$4.87$0.93$3.94$1.53$1.97$0.44
2017Detailed filing. Detailed filing data is available for this year.$5.32$0.94$4.38$1.67$1.72$0.06
2016Detailed filing. Detailed filing data is available for this year.$5.44$1.01$4.43$1.68$1.84$0.16
2015Detailed filing. Detailed filing data is available for this year.$5.76$1.17$4.60$1.89$2.28$0.39
2014Detailed filing. Detailed filing data is available for this year.$6.17$1.19$4.99$1.84$2.11$0.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.42$1.16$5.26$2.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.54$1.17$5.38$1.90
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.27$0.13$5.14$1.67