Civic Intelligence

Bpoe #1882

990 • Fiscal year 2021 • EIN 37-0704355

Apr 01, 2020 to Mar 31, 2021 • Filed on May 25, 2021

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

66th percentile

0.06x

Higher debt load relative to assets than 66% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

79th percentile

0.31x

Higher debt load relative to revenue than 79% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Net Margin

21st percentile

-16%

Higher net margin than 21% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Top Officer Pay

97th percentile

$12,836

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 15.3% of source-year revenue.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Asset Growth

43rd percentile

1.0%

Faster asset growth than 43% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

29th percentile

-25%

Faster revenue growth than 29% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$441,104

Up $4,563 (+1.0%) from 2020

Net Assets

Down

$415,423

Down $13,443 (-3.1%) from 2020

Liabilities

Up

$25,681

Up $18,006 (+235%) from 2020

Revenue

Down

$83,834

Down $28,193 (-25%) from 2020

Expenses

Down

$97,277

Down $38,737 (-28%) from 2020

Net Income

Up

-$13,443

Up $10,544 (+44%) from 2020

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

2021

Assets$441,104
Liabilities$25,681
Net Assets$415,423

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

2021

Revenue$83,834
Expenses$97,277
Net Income-$13,443
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
May 25, 2021
Return Version
2020v4.1
Gross Receipts
$121,270
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$428,866$415,423▼ $13,443
Land, Buildings, and Equipment, Net$239,578$236,256▼ $3,322
Savings and Temporary Cash Investments$173,414$183,757▲ $10,343
Cash and Non-Interest-Bearing Accounts$7,285$13,955▲ $6,670
Accounts Receivable$10,040--
Inventories for Sale or Use$5,153$6,065▲ $912
Total Assets$436,541$441,104▲ $4,563
Other Assets Total$1,071$1,071→ $0
Liabilities
Accounts Payable and Accrued Expenses$7,675$25,681▲ $18,006
Total Liabilities$7,675$25,681▲ $18,006
Net Assets / Fund Balance
Total Net Assets Fund Balance$428,866$415,423▼ $13,443
Total Liabilities and Net Assets / Fund Balance$436,541$441,104▲ $4,563

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$172,708$24,802$5,730
Land$26,751--
Equipment$36,797$22,451-
Other Assets Org$1,071--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer KnightServerPT$12,836$12,836
Robert BondSecretaryPT$2,324$2,324
Jesse JohnsonTreasurerPT$1,381$1,381

Board Members and Trustees

NameTitle
Bryan HeilTrustee
James MeltonTrustee
Timothy S WilliamsExalted Ruler
Revenue and Support

Revenue Composition

Contributions and Grants
$11,175
Program Service Revenue
$10,244
Investment Income
$105
Other Revenue
$62,310
All Other Contributions
$7,175
Change in Net Assets
$-13,443
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$49,606
Salaries, Compensation, and Employee Benefits$33,129
Grants and Similar Amounts Paid$14,542
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$24,602--$24,602
Occupancy$16,097--$16,097
Payments to Affiliates$12,683--$12,683
Grants to Domestic Individuals$9,000--$9,000
Grants to Domestic Orgs$5,542--$5,542
Insurance$4,653--$4,653
Other Expenses$3,778--$3,778
Current Officers, Directors, Trustees, and Key Employees$3,705--$3,705
Fees for Services Accounting$3,585--$3,585
Depreciation Depletion$3,322--$3,322
Payroll Taxes$2,920--$2,920
Other Employee Benefits$1,902--$1,902
Office Expenses$1,452--$1,452
Advertising$913--$913
Total Functional Expenses$97,277$0$0$97,277
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$37,067
Fundraising Gross Income$8,763
Gaming Direct Expenses$5,191
Fundraising Direct Expenses$80
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
Yes
Business relationship with 35% controlled entity
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
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 lodges 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
2021-05-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Bond
Formed
1953
Legal Domicile
Il
Voting Board Members
14
Independent Board Members
14
Employees
11
Volunteers
12

Preparer

Firm
Katrina S Roberson & Associates LLC
Address
308 E RANDOLPH ST 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.

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IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt026751
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PREPAID FEDERAL TAXES
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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 LODGES 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/TotalAmt097277
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IRS990/TotalLiabilitiesGrp/BOYAmt07675
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt097277
IRS990/TotalProgramServiceRevenueAmt010244
IRS990/TotalReportableCompFromOrgAmt016541
IRS990/TotalRevenueGrp/ExclusionAmt08788
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt063871
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt083834
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
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IRS990/TypeOfOrganizationCorpInd0X
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-25
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ReturnHeader/Filer/BusinessNameControlTxt0BPOE
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843507890
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KATRINA S ROBERSON & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0308 E RANDOLPH ST PO BOX 311
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Mc Leansboro
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd062859
ReturnHeader/PreparerPersonGrp/PhoneNum06186434182
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Katrina S Roberson EA
ReturnHeader/ReturnTs02021-05-28T23:17:34-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ROBERT

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
2021Detailed filing. Detailed filing data is available for this year.$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. 2021 filings • 501(c)8 • <$500k nonprofits