Civic Intelligence

Bpoe #1882

990 • Fiscal year 2015 • EIN 37-0704355

Apr 01, 2014 to Mar 31, 2015 • Filed on Jun 11, 2015

PO Box 129Mc Leansboro, IL 62859

(618) 643-9072

Siviq Scores

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

Liabilities / Assets

48th percentile

0.01x

Higher debt load relative to assets than 48% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

53rd percentile

0.03x

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

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Net Margin

53rd percentile

2.3%

Higher net margin than 53% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Top Officer Pay

99th percentile

$28,230

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 20.7% of source-year revenue.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Asset Growth

55th percentile

0.8%

Faster asset growth than 55% of similar nonprofits.

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

Revenue Growth

87th percentile

34%

Faster revenue growth than 87% of similar nonprofits.

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

Assets

Up

$474,451

Up $3,862 (+0.8%) from 2014

Net Assets

Up

$470,820

Up $3,119 (+0.7%) from 2014

Liabilities

Up

$3,631

Up $743 (+26%) from 2014

Revenue

Up

$136,094

Up $34,378 (+34%) from 2014

Expenses

Up

$132,974

Up $14,299 (+12%) from 2014

Net Income

Up

$3,120

Up $20,079 (+118%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $424,941Liabilities 2010: $2,641Net Assets 2010: $422,3002010Assets 2012: $500,182Liabilities 2012: $2,484Net Assets 2012: $497,6982012Assets 2013: $487,218Liabilities 2013: $2,559Net Assets 2013: $484,6592013Assets 2014: $470,589Liabilities 2014: $2,888Net Assets 2014: $467,7012014Assets 2015: $474,451Liabilities 2015: $3,631Net Assets 2015: $470,8202015Assets 2016: $465,314Liabilities 2016: $6,309Net Assets 2016: $459,0052016Assets 2018: $458,014Liabilities 2018: $8,543Net Assets 2018: $449,4712018Assets 2019: $462,286Liabilities 2019: $9,433Net Assets 2019: $452,8532019Assets 2020: $436,541Liabilities 2020: $7,675Net Assets 2020: $428,8662020Assets 2021: $441,104Liabilities 2021: $25,681Net Assets 2021: $415,4232021Assets 2022: $451,283Liabilities 2022: $9,025Net Assets 2022: $442,2582022Assets 2023: $422,786Liabilities 2023: $6,853Net Assets 2023: $415,9332023Assets 2025: $422,546Liabilities 2025: $24,600Net Assets 2025: $397,9462025

Highlighted filing

2015

Assets$474,451
Liabilities$3,631
Net Assets$470,820

Operations Trend

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

$200K$100K$0-$100KRevenue 2010: $172,673Expenses 2010: $125,009Net Income 2010: $47,6642010Expenses 2012: $123,9862012Expenses 2013: $127,2952013Revenue 2014: $101,716Expenses 2014: $118,675Net Income 2014: -$16,9592014Revenue 2015: $136,094Expenses 2015: $132,974Net Income 2015: $3,1202015Revenue 2016: $119,357Expenses 2016: $131,175Net Income 2016: -$11,8182016Revenue 2018: $123,083Expenses 2018: $128,084Net Income 2018: -$5,0012018Revenue 2019: $135,164Expenses 2019: $131,782Net Income 2019: $3,3822019Revenue 2020: $112,027Expenses 2020: $136,014Net Income 2020: -$23,9872020Revenue 2021: $83,834Expenses 2021: $97,277Net Income 2021: -$13,4432021Revenue 2022: $171,897Expenses 2022: $145,062Net Income 2022: $26,8352022Revenue 2023: $143,220Expenses 2023: $169,545Net Income 2023: -$26,3252023Revenue 2025: $170,770Expenses 2025: $185,500Net Income 2025: -$14,7302025

Highlighted filing

2015

Revenue$136,094
Expenses$132,974
Net Income$3,120
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Jun 11, 2015
Return Version
2014v5.0
Gross Receipts
$197,989
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$467,701$470,820▲ $3,119
Savings and Temporary Cash Investments$214,743$242,795▲ $28,052
Land, Buildings, and Equipment, Net$199,316$197,183▼ $2,133
Cash and Non-Interest-Bearing Accounts$49,604$28,172▼ $21,432
Inventories for Sale or Use$6,926$5,944▼ $982
Total Assets$470,589$474,451▲ $3,862
Other Assets Total-$357-
Liabilities
Accounts Payable and Accrued Expenses$2,888$3,631▲ $743
Total Liabilities$2,888$3,631▲ $743
Net Assets / Fund Balance
Total Net Assets Fund Balance$467,701$470,820▲ $3,119
Total Liabilities and Net Assets / Fund Balance$470,589$474,451▲ $3,862

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$147,207$10,279$157,486
Equipment$41,976$12,841$54,817
Land$8,000-$8,000
Other Assets Org$357--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robyn MorganServerFT$24,477$3,753$28,230
Robert BondSecretaryPT$1,920-$1,920
Shane StricklinTreasurerPT$1,200-$1,200

Board Members and Trustees

NameTitle
Chad MitsdarfferTrustee
Jim MeltonTrustee
Jesse JohnsonExhaulted Ruler
Revenue and Support

Revenue Composition

Contributions and Grants
$500
Program Service Revenue
$23,439
Investment Income
$1,561
Other Revenue
$110,594
Change in Net Assets
$3,120
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$69,029
Salaries, Compensation, and Employee Benefits$53,694
Grants and Similar Amounts Paid$7,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$42,905-$42,905
Occupancy-$19,044-$19,044
Payments to Affiliates-$16,460-$16,460
Conferences and Meetings-$9,352-$9,352
Grants to Domestic Individuals$7,000--$7,000
Insurance-$6,332-$6,332
Depreciation Depletion-$4,213-$4,213
Payroll Taxes-$3,916-$3,916
Other Employee Benefits-$3,753-$3,753
Fees for Services Accounting-$3,495-$3,495
Benefits to Members$3,251--$3,251
Current Officers, Directors, Trustees, and Key Employees-$3,120-$3,120
All Other Expenses-$576-$576
Advertising-$563-$563
Office Expenses-$308-$308
Other Expenses-$181-$181
Total Functional Expenses$10,251$122,723$0$132,974
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$60,269
Fundraising Gross Income$9,014
Fundraising Direct Expenses$4,944
Gaming Direct Expenses$3,902
Professional Fundraising Fees$0
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
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The lodge is a fraternal society consisting of paying members.

Member election for additional members Part VI line 7A

The members elect other members for certain positions. The bylaws and statutes determine what positions are included on the governing board.

Governing body decisions Part VI line 7B

According to the lodge's by-laws, a ten-day written notice must be given to the entire membership showing details of any propostion to sell, lease, purchase,exchange, finance, make a gift, or make substantial alterations on the realestate of the lodge, before a vote can be had upon such proposition.

Form 990 governing body review Part VI line 11

The organization has an audit committee that reveiws the year end financial statements and the 990 federal returns. After that review, it is presented at a monthly meeting of the membership. The members are allowed to ask questions and review the return also.

Conflict of interest policy compliance Part VI line 12C

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

CEO executive director top management comp Part VI line 15A

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

Governing documents etc available to public Part VI line 19

All governing documents, policies and finacial statements are available to all. The governing documents and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
BPOE #1882
EIN
37-0704355
Address
PO BOX 129, MC LEANSBORO, IL 62859

Signing Officer

Name
Robert Bond
Title
Secretary
Phone
6186439072
Signed
2015-06-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Bond
Formed
1953
Legal Domicile
Il
Voting Board Members
11
Independent Board Members
11
Employees
7
Volunteers
200

Preparer

Firm
Katrina S Roberson EA
Address
PO Box 311, Mc Leansboro, IL 62859
Preparer
Katrina S Roberson EA
Phone
6186434182
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

$1.00 ROUNDING

General explanation attachment

Form 990ez, part iii primary exempt purposeto inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a 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, and to provide for its government, the benevolent and protective order of elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.

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/EquipmentGrp/BookValueAmt041976
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012841
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt054817
IRS990ScheduleD/LandGrp/BookValueAmt08000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt08000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0357
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PREPAID FEDERAL TAXES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0197183
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0357
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt03902
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt055083
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt05186
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt060269
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt056367
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt01144
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt03902
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS FOR COLLEGE STUDENTS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LODGE IS A FRATERNAL SOCIETY CONSISTING OF PAYING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT OTHER MEMBERS FOR CERTAIN POSITIONS. THE BYLAWS AND STATUTES DETERMINE WHAT POSITIONS ARE INCLUDED ON THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCORDING TO THE LODGE'S BY-LAWS, A TEN-DAY WRITTEN NOTICE MUST BE GIVEN TO THE ENTIRE MEMBERSHIP SHOWING DETAILS OF ANY PROPOSTION TO SELL, LEASE, PURCHASE,EXCHANGE, FINANCE, MAKE A GIFT, OR MAKE SUBSTANTIAL ALTERATIONS ON THE REALESTATE OF THE LODGE, BEFORE A VOTE CAN BE HAD UPON SUCH PROPOSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT REVEIWS THE YEAR END FINANCIAL STATEMENTS AND THE 990 FEDERAL RETURNS. AFTER THAT REVIEW, IT IS PRESENTED AT A MONTHLY MEETING OF THE MEMBERSHIP. THE MEMBERS ARE ALLOWED TO ASK QUESTIONS AND REVIEW THE RETURN ALSO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF TRUSTEES REVIEWS ALL DECISIONS MADE BY THE MEMBERS OF THE LODGETO DETERMINE THAT A CONFLICT OF INTEREST DOES NOT OCCUR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL COMPENSATION OF TRUSTEES, OFFICERS, AND EMPLOYEES ARE REVIEWED AND APPROVED BY THE LODGE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL GOVERNING DOCUMENTS, POLICIES AND FINACIAL STATEMENTS ARE AVAILABLE TO ALL. THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7$1.00 ROUNDING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8FORM 990EZ, PART III PRIMARY EXEMPT PURPOSETO INCULCATE THE PRINCIPLES OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY; TO RECOGNIZE A 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, AND TO PROVIDE FOR ITS GOVERNMENT, THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICA WILL SERVE THE PEOPLE AND COMMUNITIES THROUGH BENEVOLENT PROGRAMS, DEMONSTRATING THAT ELKS CARE AND ELKS SHARE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8General explanation attachment
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt010251
IRS990/TotalFunctionalExpensesGrp/TotalAmt0132974
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02888
IRS990/TotalLiabilitiesEOYAmt03631
IRS990/TotalLiabilitiesGrp/BOYAmt02888
IRS990/TotalLiabilitiesGrp/EOYAmt03631
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0467701
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0470820
IRS990/TotalOtherCompensationAmt03753
IRS990/TotalProgramServiceExpensesAmt010251
IRS990/TotalProgramServiceRevenueAmt023439
IRS990/TotalReportableCompFromOrgAmt027597
IRS990/TotalRevenueGrp/ExclusionAmt061998
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt073596
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0136094
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0470589
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0474451
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/USAddress/CityNm0MCLEANSBORO
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IRS990/USAddress/ZIPCd062859
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT BOND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum06186439072
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BPOE #1882
ReturnHeader/Filer/BusinessNameControlTxt0BPOE
ReturnHeader/Filer/EIN0370704355
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 129
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd062859
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371379254
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Katrina S Roberson EA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 311
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Mc Leansboro
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd062859
ReturnHeader/PreparerPersonGrp/PhoneNum06186434182
ReturnHeader/PreparerPersonGrp/PreparationDt02015-06-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Katrina S Roberson EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-06-16T19:57:41-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-04-01
ReturnHeader/TaxPeriodEndDt02015-03-31
ReturnHeader/TaxYr02014

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.$4.23$0.25$3.98$1.71$1.86$0.15
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.23$0.07$4.16$1.43$1.70$0.26
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.51$0.09$4.42$1.72$1.45$0.27
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.41$0.26$4.15$0.84$0.97$0.13
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.37$0.08$4.29$1.12$1.36$0.24
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.62$0.09$4.53$1.35$1.32$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.58$0.09$4.49$1.23$1.28$0.05
2016Detailed filing. Detailed filing data is available for this year.$4.65$0.06$4.59$1.19$1.31$0.12
2015Detailed filing. Detailed filing data is available for this year.$4.74$0.04$4.71$1.36$1.33$0.03
2014Detailed filing. Detailed filing data is available for this year.$4.71$0.03$4.68$1.02$1.19$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.87$0.03$4.85$1.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.00$0.02$4.98$1.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.25$0.03$4.22$1.73$1.25$0.48
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)8 • <$500k nonprofits