Civic Intelligence

Frostburg Elks Lodge 470

EIN 52-0244104 • 501(c)8 • Frostburg, MD

Profile

SOCIAL CLUB

126 E Main StreetFrostburg, MD 21532

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

65th percentile

0.03x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

57th percentile

0.01x

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

501(c)8 • <$500k nonprofits • Source year 2025

Net Margin

14th percentile

-31%

Higher net margin than 14% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)8 • <$500k nonprofits • Source year 2025

Asset Growth

6th percentile

-49%

Faster asset growth than 6% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

19th percentile

-24%

Faster revenue growth than 19% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets65th percentile

Assets

Down

$27,590

Down $25,998 (-49%) from 2024

Liabilities

Up

$843

Up $2 (+0.2%) from 2024

Net Assets

Down

$26,747

Down $26,000 (-49%) from 2024

Operations
Liabilities / Revenue57th percentileNet Margin14th percentile

Revenue

Down

$85,065

Down $26,628 (-24%) from 2024

Expenses

Up

$111,065

Up $7,992 (+7.8%) from 2024

Net Income

Down

-$26,000

Down $34,620 (-402%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth6th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0Assets 2012: $32,814Liabilities 2012: $02012Assets 2013: $25,670Liabilities 2013: $02013Assets 2014: $23,642Liabilities 2014: $02014Assets 2015: $26,583Liabilities 2015: $02015Assets 2016: $33,919Liabilities 2016: $02016Assets 2017: $41,050Net Assets 2017: $41,0502017Assets 2018: $32,072Net Assets 2018: $32,0722018Assets 2019: $41,242Net Assets 2019: $41,2422019Assets 2020: $38,635Liabilities 2020: $591Net Assets 2020: $38,0442020Assets 2021: $38,639Net Assets 2021: $38,6392021Assets 2022: $44,251Liabilities 2022: $431Net Assets 2022: $43,8202022Assets 2023: $44,508Liabilities 2023: $381Net Assets 2023: $44,1272023Assets 2024: $53,588Liabilities 2024: $841Net Assets 2024: $52,7472024Assets 2025: $27,590Liabilities 2025: $843Net Assets 2025: $26,7472025

Highlighted filing

2025

Assets$27,590
Liabilities$843
Net Assets$26,747
Open 2025 Filing

Operations Trend

Revenue Growth19th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2012: $64,645Expenses 2012: $72,160Net Income 2012: -$7,5152012Revenue 2013: $60,144Expenses 2013: $67,288Net Income 2013: -$7,1442013Revenue 2014: $79,490Expenses 2014: $81,288Net Income 2014: -$1,7982014Revenue 2015: $71,565Expenses 2015: $68,624Net Income 2015: $2,9412015Revenue 2016: $80,381Expenses 2016: $73,044Net Income 2016: $7,3372016Revenue 2017: $86,516Expenses 2017: $79,385Net Income 2017: $7,1312017Revenue 2018: $73,494Expenses 2018: $82,473Net Income 2018: -$8,9792018Revenue 2019: $79,406Expenses 2019: $76,433Net Income 2019: $2,9732019Revenue 2020: $90,593Expenses 2020: $93,791Net Income 2020: -$3,1982020Revenue 2021: $36,075Expenses 2021: $35,480Net Income 2021: $5952021Revenue 2022: $61,340Expenses 2022: $56,159Net Income 2022: $5,1812022Revenue 2023: $70,907Expenses 2023: $70,600Net Income 2023: $3072023Revenue 2024: $111,693Expenses 2024: $103,073Net Income 2024: $8,6202024Revenue 2025: $85,065Expenses 2025: $111,065Net Income 2025: -$26,0002025

Highlighted filing

2025

Revenue$85,065
Expenses$111,065
Net Income-$26,000
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$27,590
Liabilities
$843
Net assets
$26,747
Revenue
$85,065
Expenses
$111,065
Net income
-$26,000
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.28$0.01$0.27$0.85$1.11$0.26
2024Detailed filing. Detailed filing data is available for this year.$0.54$0.01$0.53$1.12$1.03$0.09
2023Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.44$0.71$0.71$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.44$0.61$0.56$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.39$0.39$0.36$0.35$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.39$0.01$0.38$0.91$0.94$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.41$0.41$0.79$0.76$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.32$0.32$0.73$0.82$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.41$0.41$0.87$0.79$0.07
2016Summary only. Only limited summary data is available for this year.$0.34$0.00$0.80$0.73$0.07
2015Summary only. Only limited summary data is available for this year.$0.27$0.00$0.72$0.69$0.03
2014Summary only. Only limited summary data is available for this year.$0.24$0.00$0.79$0.81$0.02
2013Summary only. Only limited summary data is available for this year.$0.26$0.00$0.60$0.67$0.07
2012Summary only. Only limited summary data is available for this year.$0.33$0.00$0.65$0.72$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
May 30, 2025
Return Version
2024v5.0
Gross Receipts
$139,949
Mission and Program Overview

Mission

SOCIAL CLUB

Program Services

DescriptionGrantsExpenses
OPERATION AND SUPPORT OF SOCIAL CLUB/MEMBERSHIP--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOENE PATTERSONSecretaryPT$0--
JAMES MEYERSTreasurerPT$0--
NICHOLAS COSTELLOLeading Knig-$0--
JOSEPH DAVISTrustee-$0--
WILLIAM DEVORELoyal Knight-$0--
TODD LOGSDONLecturing Kn-$0--
JOSEPH KEATINGTrustee-$0--
SHANE JONESTrustee-$0--
ROBERT REPHANExalted Rule-$0--
PATRICIA KELLYTrustee-$0--
STEWART MONROETrustee-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Derby Day$31,472$31,472$19,866$11,606
Tip Jar$10,674$10,674$4,112$6,562
Total Events$58,502$58,502$34,058$24,444
Filing and Contact Details

Filer

Filer Name
Frostburg Elks Lodge 470
EIN
52-0244104
Phone
3016896470
Address
126 E MAIN STREET, FROSTBURG, MD 21532

Signing Officer

Name
James Meyers
Title
Treasurer
Phone
3016896470
Signed
2025-05-30
Discuss with paid preparer
Yes

Preparer

Firm
Turnbull Hoover & Kahl Pa
Address
217 GLENN ST STE 200, CUMBERLAND, MD 21502
Preparer
Richard J Hoover CPA
Phone
3017593270
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Other income 1,421 total 1,421”

Form 990-ez, Part I, Line 16

“Expenses office expenses 945 alarm service 210 conventions 3,238 donations 18,486 insurance 7,110 janitorial 1,080 licenses 1,038 lodge picnic 617 miscellaneous 2,702 other 833 per capita tax 9,596 sales tax 3,696 supplies 820 telephone 2,118 total 52,489”

Form 990-ez, Part II, Line 26

“Payroll liabilities 841 843”

Raw XML Appendix155 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum02405800968
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0FROSTBURG
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd021532
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt053588
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IRS990EZ/ContributionsGiftsGrantsEtcAmt014447
IRS990EZ/CostOfGoodsSoldAmt020826
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IRS990EZ/ExcessOrDeficitForYearAmt0-26000
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03508
IRS990EZ/ForeignFinancialAccountInd0false
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IRS990EZ/Form1120PolFiledInd0false
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IRS990EZ/GrossReceiptsAmt0139949
IRS990EZ/GrossSalesOfInventoryAmt049786
IRS990EZ/GroupExemptionNum01156
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt015793
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt052747
IRS990EZ/NetAssetsOrFundBalancesEOYAmt026747
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt052747
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt026747
IRS990EZ/OccupancyRentUtltsAndMaintAmt037772
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt82.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt92.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt102.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOENE PATTERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JAMES MEYERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2NICHOLAS COSTELLO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOSEPH DAVIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4WILLIAM DEVORE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5TODD LOGSDON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JOSEPH KEATING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7SHANE JONES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8ROBERT REPHAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9PATRICIA KELLY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10STEWART MONROE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2LEADING KNIG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4LOYAL KNIGHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5LECTURING KN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8EXALTED RULE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt052489
IRS990EZ/OtherRevenueTotalAmt01421
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SOCIAL CLUB
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0OPERATION AND SUPPORT OF SOCIAL CLUB/MEMBERSHIP
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt017296
IRS990EZ/ScheduleBNotRequiredInd0X
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IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0841
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0843
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0111065
IRS990EZ/TotalRevenueAmt085065
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt034058
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DERBY DAY
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0TIP JAR
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt031472
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt010674
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt016356
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt031472
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt024444
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt010080
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt034058
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt019866
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt04112
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER INCOME 1,421 TOTAL 1,421
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES OFFICE EXPENSES 945 ALARM SERVICE 210 CONVENTIONS 3,238 DONATIONS 18,486 INSURANCE 7,110 JANITORIAL 1,080 LICENSES 1,038 LODGE PICNIC 617 MISCELLANEOUS 2,702 OTHER 833 PER CAPITA TAX 9,596 SALES TAX 3,696 SUPPLIES 820 TELEPHONE 2,118 TOTAL 52,489
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PAYROLL LIABILITIES 841 843
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES MEYERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03016896470
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FROSTBURG ELKS LODGE 470
ReturnHeader/Filer/BusinessNameControlTxt0FROS
ReturnHeader/Filer/EIN0520244104
ReturnHeader/Filer/PhoneNum03016896470
ReturnHeader/Filer/USAddress/AddressLine1Txt0126 E MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0FROSTBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021532
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521518807
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TURNBULL HOOVER & KAHL PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0217 GLENN ST STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CUMBERLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021502
ReturnHeader/PreparerPersonGrp/PhoneNum03017593270
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD J HOOVER CPA
ReturnHeader/ReturnTs02025-06-09T15:59:14-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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