Civic Intelligence

Cedar Rapids Lodge 251 Benevolent Protective Order of Elks

990 • Fiscal year 2015 • EIN 42-0136020

Apr 01, 2014 to Mar 31, 2015 • Filed on Jul 18, 2015

Refreshing map…

801 33rd Ave SWCedar Rapids, IA 52404

(319) 363-0291

Siviq Scores

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

Liabilities / Assets

88th percentile

0.35x

Higher debt load relative to assets than 88% of similar nonprofits.

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

Liabilities / Revenue

83rd percentile

0.36x

Higher debt load relative to revenue than 83% of similar nonprofits.

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

Net Margin

17th percentile

-15%

Higher net margin than 17% of similar nonprofits.

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

Top Officer Pay

86th percentile

$2,400

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

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

Asset Growth

10th percentile

-17%

Faster asset growth than 10% of similar nonprofits.

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

Revenue Growth

38th percentile

-4.2%

Faster revenue growth than 38% of similar nonprofits.

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

Assets

Down

$249,711

Down $52,439 (-17%) from 2014

Net Assets

Down

$163,337

Down $36,892 (-18%) from 2014

Liabilities

Down

$86,374

Down $15,547 (-15%) from 2014

Revenue

Down

$238,343

Down $10,492 (-4.2%) from 2014

Expenses

Down

$275,235

Down $19,658 (-6.7%) from 2014

Net Income

Up

-$36,892

Up $9,166 (+20%) 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 2012: $404,228Liabilities 2012: $127,067Net Assets 2012: $277,1612012Assets 2013: $381,419Liabilities 2013: $135,132Net Assets 2013: $246,2872013Assets 2014: $302,150Liabilities 2014: $101,921Net Assets 2014: $200,2292014Assets 2015: $249,711Liabilities 2015: $86,374Net Assets 2015: $163,3372015Assets 2016: $221,399Liabilities 2016: $81,491Net Assets 2016: $139,9082016Assets 2017: $210,908Liabilities 2017: $80,258Net Assets 2017: $130,6502017Assets 2018: $190,161Liabilities 2018: $75,315Net Assets 2018: $114,8462018Assets 2019: $185,874Liabilities 2019: $48,943Net Assets 2019: $136,9312019Assets 2020: $159,791Liabilities 2020: $41,512Net Assets 2020: $118,2792020Assets 2021: $170,483Liabilities 2021: $58,994Net Assets 2021: $111,4892021Assets 2022: $151,825Liabilities 2022: $62,002Net Assets 2022: $89,8232022Assets 2023: $147,609Liabilities 2023: $57,783Net Assets 2023: $89,8262023

Highlighted filing

2015

Assets$249,711
Liabilities$86,374
Net Assets$163,337

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2012: $270,369Expenses 2012: $318,306Net Income 2012: -$47,9372012Expenses 2013: $317,2352013Revenue 2014: $248,835Expenses 2014: $294,893Net Income 2014: -$46,0582014Revenue 2015: $238,343Expenses 2015: $275,235Net Income 2015: -$36,8922015Revenue 2016: $217,144Expenses 2016: $240,573Net Income 2016: -$23,4292016Revenue 2017: $192,392Expenses 2017: $201,650Net Income 2017: -$9,2582017Revenue 2018: $163,079Expenses 2018: $173,860Net Income 2018: -$10,7812018Revenue 2019: $120,472Expenses 2019: $120,565Net Income 2019: -$932019Revenue 2020: $94,631Expenses 2020: $112,883Net Income 2020: -$18,2522020Revenue 2021: $64,689Expenses 2021: $71,479Net Income 2021: -$6,7902021Revenue 2022: $102,298Expenses 2022: $123,964Net Income 2022: -$21,6662022Revenue 2023: $65,202Expenses 2023: $99,229Net Income 2023: -$34,0272023

Highlighted filing

2015

Revenue$238,343
Expenses$275,235
Net Income-$36,892
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Jul 18, 2015
Return Version
2014v5.0
Gross Receipts
$354,487
Mission and Program Overview

Mission

Promote fraternal brotherhood, provide rewarding programs for children, provide items for indigent and veteran organizations

Promote fraternal brotherhood, provide rewarding programs for children,provide items for the indigent and veteran organizations

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$224,707$192,943▼ $31,764
Savings and Temporary Cash Investments$52,535$43,422▼ $9,113
Inventories for Sale or Use$9,305$7,262▼ $2,043
Accounts Receivable$1,712$4,432▲ $2,720
Prepaid Expenses and Deferred Charges$1,040$1,445▲ $405
Cash and Non-Interest-Bearing Accounts$12,851$207▼ $12,644
Total Assets$302,150$249,711▼ $52,439
Liabilities
Mortgage Notes Payable Secured by Investment Property$45,768$38,329▼ $7,439
Accounts Payable and Accrued Expenses$30,979$25,681▼ $5,298
Deferred Revenue$25,174$22,364▼ $2,810
Total Liabilities$101,921$86,374▼ $15,547
Net Assets / Fund Balance
Unrestricted Net Assets$165,046$128,154▼ $36,892
Permanently Rstr Net Assets$19,000$19,000→ $0
Temporarily Rstr Net Assets$16,183$16,183→ $0
Total Net Assets Fund Balance$200,229$163,337▼ $36,892
Total Liabilities and Net Assets / Fund Balance$302,150$249,711▼ $52,439

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$92,271$452,729$545,000
Leasehold Improvements$74,314$192,834$267,148
Equipment$1,358$157,820$159,178
Land$25,000-$25,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert ArbogastSecretaryPT$2,400$2,400
Thomas L LanderTreasurerPT$2,400$2,400

Board Members and Trustees

NameTitle
Dale BrodtTrustee Chairman
Doug TorsonTrustee
John OConnorTrustee
Norm HopkinsTrustee
Tom FurnishTrustee
Marcia DavidEsquire
Becky KarrExalted Ruler
Rich DavidInner Guard
David BerryLeading Knight
David StaufferLecturing Knight
Donna CraftLoyal Knight
Helen MihalTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$54,946
Program Service Revenue
$4,843
Investment Income
$393
Other Revenue
$178,161
All Other Contributions
$18,544
Change in Net Assets
$-36,892
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$177,277
Salaries, Compensation, and Employee Benefits$97,458
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$82,485--$82,485
Occupancy$45,413--$45,413
All Other Expenses$38,831--$38,831
Depreciation Depletion$31,764--$31,764
Fees for Services Accounting$9,415$4,035-$13,450
Payroll Taxes$9,753$420-$10,173
Payments to Affiliates$9,346--$9,346
Insurance$8,024$1,259-$9,283
Current Officers, Directors, Trustees, and Key Employees-$4,800-$4,800
Conferences and Meetings$3,760--$3,760
Fees for Services Legal-$2,407-$2,407
Office Expenses$2,250--$2,250
Interest$2,162--$2,162
Advertising$1,220--$1,220
Other Expenses$799$246-$799
Grants to Domestic Individuals$500--$500
Total Functional Expenses$262,068$13,167$0$275,235
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$15,295
Gaming Direct Expenses$7,635
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
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The organization consists of members

Member election for additional members Part VI line 7A

Members in good standing and in attendance at the 2nd Lodge meeting in February elect the governing body with expiring terms.

Governing body decisions Part VI line 7B

Member approval is required for obtaining loans or authorizing expenses over budget.

Form 990 governing body review Part VI line 11

Form 990 is reviewed by the Trustee Committee prior to release

Conflict of interest policy compliance Part VI line 12C

The Trustee Committee monitors and enforces policy compliance

CEO executive director top management comp Part VI line 15A

The House Committee consisting of Lodge officers approve compensation

Other officer or key employee compensation Part VI line 15B

The House Committee consisting of Lodge officers approve compensation

Governing documents etc available to public Part VI line 19

Governing documents, conflict of interest policy and financial statements are available to the public upon request to an appropriate Lodge officer

Filing and Contact Details

Filer

Filer Name
Cedar Rapids Lodge 251 Benevolent & Protective Ord
EIN
42-0136020
Address
801 33rd Ave SW, Cedar Rapids, IA 52404

Signing Officer

Name
Thomas L Lander
Title
Treasurer
Phone
3193630291
Signed
2015-07-18
Discuss with paid preparer
Yes

Organization Details

Formed
1951
Legal Domicile
Ia
Voting Board Members
14
Independent Board Members
12
Employees
15
Volunteers
10

Preparer

Firm
Robison & Rhea PLC
Address
1175 8th Avenue, Marion, IA 52302
Preparer
Paula Rhea
Phone
3193775094
Supplemental Narrative

Additional Explanations

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

None

List of other expenses Part IX line 24E

(_) (_) (A) (B) (C) (D)Laundry $ 8543 $8543Licenses 2931 2931Music & Entertainment 16320 16320Printing & Publications 6352 6352Program 4595 4595Auto expense 90 90

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IRS990/MissionDesc0Promote fraternal brotherhood, provide rewarding programs for children,provide items for the indigent and veteran organizations
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt045768
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt038329
IRS990/NetAssetsOrFundBalancesBOYAmt0200229
IRS990/NetAssetsOrFundBalancesEOYAmt0163337
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt07660
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt07660
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt093396
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0170501
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt077105
IRS990/NetUnrelatedBusTxblIncmAmt0-7659
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt045413
IRS990/OccupancyGrp/TotalAmt045413
IRS990/OfficeExpensesGrp/ProgramServicesAmt02250
IRS990/OfficeExpensesGrp/TotalAmt02250
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Bank Charges
IRS990/OtherExpensesGrp/Desc1Equipment Maintenance
IRS990/OtherExpensesGrp/Desc2FoodBeverage Supplies
IRS990/OtherExpensesGrp/Desc3Bad Debt
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0246
IRS990/OtherExpensesGrp/ProgramServicesAmt04575
IRS990/OtherExpensesGrp/ProgramServicesAmt11517
IRS990/OtherExpensesGrp/ProgramServicesAmt210254
IRS990/OtherExpensesGrp/ProgramServicesAmt3799
IRS990/OtherExpensesGrp/TotalAmt04821
IRS990/OtherExpensesGrp/TotalAmt11517
IRS990/OtherExpensesGrp/TotalAmt210254
IRS990/OtherExpensesGrp/TotalAmt3799
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt082485
IRS990/OtherSalariesAndWagesGrp/TotalAmt082485
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt09346
IRS990/PaymentsToAffiliatesGrp/TotalAmt09346
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0420
IRS990/PayrollTaxesGrp/ProgramServicesAmt09753
IRS990/PayrollTaxesGrp/TotalAmt010173
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt019000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt019000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01040
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01445
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Fraternal Activities
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04843
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04843
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt059912
IRS990/PYGrantsAndSimilarPaidAmt0875
IRS990/PYInvestmentIncomeAmt0574
IRS990/PYOtherExpensesAmt0177742
IRS990/PYOtherRevenueAmt0175779
IRS990/PYProgramServiceRevenueAmt012570
IRS990/PYRevenuesLessExpensesAmt0-46058
IRS990/PYSalariesCompEmpBnftPaidAmt0116276
IRS990/PYTotalExpensesAmt0294893
IRS990/PYTotalRevenueAmt0248835
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-36892
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0107107
IRS990/SavingsAndTempCashInvstGrp/BOYAmt052535
IRS990/SavingsAndTempCashInvstGrp/EOYAmt043422
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt092271
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0452729
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0545000
IRS990ScheduleD/EquipmentGrp/BookValueAmt01358
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0157820
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0159178
IRS990ScheduleD/LandGrp/BookValueAmt025000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt025000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt074314
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0192834
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0267148
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0192943
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt05745
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt05200
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt05200
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt07635
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt015295
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt015295
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt07660
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt02435
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt02435
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingManagerPersonNm0NA
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0Thomas L Lander
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0801 33rd Ave SW
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Cedar Rapids
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd052404
IRS990ScheduleG/StatesWhereGamingConductedCd0IA
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0100% of the required distributions under Iowa state law were spent in the organization's own exempt activities during the tax year in the state of Iowa.
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Mandatory distributions (Part III, line 17b)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization consists of members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members in good standing and in attendance at the 2nd Lodge meeting in February elect the governing body with expiring terms.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Member approval is required for obtaining loans or authorizing expenses over budget.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is reviewed by the Trustee Committee prior to release
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Trustee Committee monitors and enforces policy compliance
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The House Committee consisting of Lodge officers approve compensation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The House Committee consisting of Lodge officers approve compensation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Governing documents, conflict of interest policy and financial statements are available to the public upon request to an appropriate Lodge officer
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8None
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9(_) (_) (A) (B) (C) (D)Laundry $ 8543 $8543Licenses 2931 2931Music & Entertainment 16320 16320Printing & Publications 6352 6352Program 4595 4595Auto expense 90 90
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/FormAndLineReferenceDesc6Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt016183
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt016183
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0302150
IRS990/TotalAssetsEOYAmt0249711

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