Civic Intelligence

Benevolent & Protective Order

990 • Fiscal year 2021 • EIN 52-0982705

Apr 01, 2020 to Mar 31, 2021 • Filed on Jun 24, 2021

100 Elk StreetOakland, MD 21550

(301) 334-1119

Siviq Scores

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

Liabilities / Assets

79th percentile

0.15x

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

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

Liabilities / Revenue

69th percentile

0.17x

Higher debt load relative to revenue than 69% of similar nonprofits.

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

Net Margin

60th percentile

13%

Higher net margin than 60% of similar nonprofits.

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

Top Officer Pay

94th percentile

$6,554

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

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

Asset Growth

73rd percentile

13%

Faster asset growth than 73% of similar nonprofits.

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

Revenue Growth

25th percentile

-29%

Faster revenue growth than 25% of similar nonprofits.

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

Assets

Up

$216,648

Up $25,598 (+13%) from 2020

Net Assets

Up

$183,456

Up $31,934 (+21%) from 2020

Liabilities

Down

$33,192

Down $6,336 (-16%) from 2020

Revenue

Down

$200,597

Down $83,717 (-29%) from 2020

Expenses

Down

$175,074

Down $150,564 (-46%) from 2020

Net Income

Up

$25,523

Up $66,847 (+162%) 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 2012: $459,487Liabilities 2012: $47,219Net Assets 2012: $412,2682012Assets 2013: $451,676Liabilities 2013: $35,832Net Assets 2013: $415,8442013Assets 2014: $428,099Liabilities 2014: $39,476Net Assets 2014: $388,6232014Assets 2015: $348,262Liabilities 2015: $51,221Net Assets 2015: $297,0412015Assets 2016: $282,840Liabilities 2016: $40,984Net Assets 2016: $241,8562016Assets 2017: $275,467Liabilities 2017: $65,525Net Assets 2017: $209,9422017Assets 2018: $273,000Liabilities 2018: $45,723Net Assets 2018: $227,2772018Assets 2019: $247,740Liabilities 2019: $54,894Net Assets 2019: $192,8462019Assets 2020: $191,050Liabilities 2020: $39,528Net Assets 2020: $151,5222020Assets 2021: $216,648Liabilities 2021: $33,192Net Assets 2021: $183,4562021Assets 2022: $233,569Liabilities 2022: $41,429Net Assets 2022: $192,1402022Assets 2023: $223,621Liabilities 2023: $43,058Net Assets 2023: $180,5632023Assets 2024: $248,575Liabilities 2024: $43,162Net Assets 2024: $205,4132024Assets 2025: $218,045Liabilities 2025: $36,907Net Assets 2025: $181,1382025

Highlighted filing

2021

Assets$216,648
Liabilities$33,192
Net Assets$183,456

Operations Trend

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

$400K$200K$0-$200KRevenue 2012: $369,133Expenses 2012: $330,403Net Income 2012: $38,7302012Revenue 2013: $344,448Expenses 2013: $340,872Net Income 2013: $3,5762013Revenue 2014: $316,779Expenses 2014: $344,000Net Income 2014: -$27,2212014Revenue 2015: $255,558Expenses 2015: $347,140Net Income 2015: -$91,5822015Revenue 2016: $282,962Expenses 2016: $338,147Net Income 2016: -$55,1852016Revenue 2017: $271,816Expenses 2017: $303,730Net Income 2017: -$31,9142017Revenue 2018: $327,182Expenses 2018: $309,847Net Income 2018: $17,3352018Revenue 2019: $301,846Expenses 2019: $336,798Net Income 2019: -$34,9522019Revenue 2020: $284,314Expenses 2020: $325,638Net Income 2020: -$41,3242020Revenue 2021: $200,597Expenses 2021: $175,074Net Income 2021: $25,5232021Revenue 2022: $237,482Expenses 2022: $229,144Net Income 2022: $8,3382022Revenue 2023: $259,086Expenses 2023: $268,252Net Income 2023: -$9,1662023Revenue 2024: $280,979Expenses 2024: $256,726Net Income 2024: $24,2532024Revenue 2025: $226,180Expenses 2025: $250,474Net Income 2025: -$24,2942025

Highlighted filing

2021

Revenue$200,597
Expenses$175,074
Net Income$25,523
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Jun 24, 2021
Return Version
2020v4.0
Gross Receipts
$333,133
Mission and Program Overview

Mission

To inculcate the principles of charity, justice, brotherly love and fidelity. To promote the welfare and happiness of its members and the community.

Provide community support through fundraising and daily operations

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$116,936$110,621▼ $6,315
Cash and Non-Interest-Bearing Accounts$22,964$64,581▲ $41,617
Investments in Publicly Traded Securities$27,459$26,420▼ $1,039
Inventories for Sale or Use$23,691$15,026▼ $8,665
Total Assets$191,050$216,648▲ $25,598
Liabilities
Deferred Revenue$28,019$26,132▼ $1,887
Accounts Payable and Accrued Expenses$11,509$7,060▼ $4,449
Total Liabilities$39,528$33,192▼ $6,336
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$151,522$183,456▲ $31,934
Total Net Assets Fund Balance$151,522$183,456▲ $31,934
Total Liabilities and Net Assets / Fund Balance$191,050$216,648▲ $25,598

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$42,221$623,682$665,903
Equipment$11,649$195,238$206,887
Leasehold Improvements$43,476$80,528$124,004
Land$13,275-$13,275
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sandra BrantneSecretaryPT$6,554$6,554
Peggy CannonTreasurerPT$4,947$4,947

Board Members and Trustees

NameTitle
Michael SmithTrustee 1 Yr
Julie StempleTrustee 2 Yr
David KloosterTrustee 3 Yr
James StewartEx Ruler
Barry FitzwateLeading Knight
John SmithLecturing Kngt
Eric SinesLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$52,830
Program Service Revenue
$0
Investment Income
$-441
Other Revenue
$148,208
Change in Net Assets
$25,523
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$108,460
Salaries, Compensation, and Employee Benefits$66,614
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$11,978$48,013-$59,991
Other Salaries and Wages$49,360--$49,360
Payments to Affiliates-$16,591-$16,591
Insurance-$13,220-$13,220
Current Officers, Directors, Trustees, and Key Employees-$11,501-$11,501
Depreciation Depletion$2,833$8,497-$11,330
Payroll Taxes$4,661$1,092-$5,753
Office Expenses-$4,134-$4,134
Fees for Services Accounting-$2,450-$2,450
Conferences and Meetings-$744-$744
Total Functional Expenses$68,832$106,242$0$175,074
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$109,416
Gaming Direct Expenses$23,570
Fundraising Gross Income$16,278
Fundraising Direct Expenses$9,569
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffles$4,665$4,665$2,892$1,773
Total Events$16,278$16,278$9,569$6,709
Political and Lobbying Activity
Political campaign activity
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 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
No
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 Page 6 Part VI Section A Line 6

The organization has members

Form 990 Page 6 Part VI Section A Line 7A

Members have the power to elect or appoint members of the governing body.

Form 990 Page 6 Part VI Section B Line 11B

The form 990 is reviewed by the members of the governing body.

Form 990 Page 6 Part VI Section B Line 12C

The organization regularly monitors any conflict of interest

Form 990 Page 6 Part VI Section C Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order
EIN
52-0982705
Address
100 ELK STREET, OAKLAND, MD 21550

Signing Officer

Name
Peggy Cannon
Title
Treasurer
Signed
2021-06-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Stewart
Formed
1972
Legal Domicile
Md
Voting Board Members
7
Independent Board Members
7
Employees
19

Preparer

Firm
Hohing and Lewis LLC
Address
178 NORTH MECHANIC STREET, CUMBERLAND, MD 21502
Preparer
Joseph M Lewis
Phone
3017224133
Supplemental Narrative

Additional Explanations

Form 990 Page 10 Part IX Line 24E

Bank fees 11530, donations 782, laundry and linens 1708, licenses and permits 2279, misc. 1364, newsletter 31, repair and maint. 10205, supplies 5816, utilities 26276

Raw XML AppendixShowing 400 of 402 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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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt085846
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt042221
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0623682
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0665903
IRS990ScheduleD/EquipmentGrp/BookValueAmt011649
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0195238
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0206887
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt013275
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt013275
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt043476
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt080528
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0124004
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0110621
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt09569
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RAFFLES
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt04665
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt011613
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt016278
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt04665
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt011613
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt016278
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt06709
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt06677
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt09569
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02892
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt023570
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt02294
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0107122
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0109416
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt085846
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt022542
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt023570
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt01028
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0JULIE STEMPLE
IRS990ScheduleG/GamingManagerServicesProvTxt0OVERSIGHT OF ALL GAMING ACTIVITIES
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0MD
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS HAVE THE POWER TO ELECT OR APPOINT MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS REVIEWED BY THE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION REGULARLY MONITORS ANY CONFLICT OF INTEREST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BANK FEES 11530, DONATIONS 782, LAUNDRY AND LINENS 1708, LICENSES AND PERMITS 2279, MISC. 1364, NEWSLETTER 31, REPAIR AND MAINT. 10205, SUPPLIES 5816, UTILITIES 26276
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 PAGE 6 PART VI SECTION A LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 PAGE 6 PART VI SECTION A LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990 PAGE 6 PART VI SECTION B LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990 PAGE 6 PART VI SECTION B LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 PAGE 6 PART VI SECTION C LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 PAGE 10 PART IX LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0191050
IRS990/TotalAssetsEOYAmt0216648
IRS990/TotalAssetsGrp/BOYAmt0191050
IRS990/TotalAssetsGrp/EOYAmt0216648
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt052830
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0106242
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt068832
IRS990/TotalFunctionalExpensesGrp/TotalAmt0175074
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt039528
IRS990/TotalLiabilitiesEOYAmt033192
IRS990/TotalLiabilitiesGrp/BOYAmt039528
IRS990/TotalLiabilitiesGrp/EOYAmt033192
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0151522
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0183456
IRS990/TotalProgramServiceExpensesAmt0175074
IRS990/TotalReportableCompFromOrgAmt011501
IRS990/TotalRevenueGrp/ExclusionAmt06709
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0141058
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0200597
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0191050
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0216648
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0707 E HIGH STREET
IRS990/USAddress/CityNm0OAKLAND
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021550
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PEGGY CANNON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-06-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS OAKLAND LODGE 2481
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0520982705
ReturnHeader/Filer/USAddress/AddressLine1Txt0100 ELK STREET
ReturnHeader/Filer/USAddress/CityNm0OAKLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021550
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521756711
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOHING AND LEWIS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0178 NORTH MECHANIC STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CUMBERLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021502
ReturnHeader/PreparerPersonGrp/PhoneNum03017224133
ReturnHeader/PreparerPersonGrp/PreparationDt02021-06-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH M LEWIS
ReturnHeader/ReturnTs02021-12-09T16:36:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PEGGY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CANNON
ReturnHeader/TaxPeriodBeginDt02020-04-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.18$0.37$1.81$2.26$2.50$0.24
2024Detailed filing. Detailed filing data is available for this year.$2.49$0.43$2.05$2.81$2.57$0.24
2023Detailed filing. Detailed filing data is available for this year.$2.24$0.43$1.81$2.59$2.68$0.09
2022Detailed filing. Detailed filing data is available for this year.$2.34$0.41$1.92$2.37$2.29$0.08
2021Detailed filing. Detailed filing data is available for this year.$2.17$0.33$1.83$2.01$1.75$0.26
2020Summary only. Only limited summary data is available for this year.$1.91$0.40$1.52$2.84$3.26$0.41
2019Summary only. Only limited summary data is available for this year.$2.48$0.55$1.93$3.02$3.37$0.35
2018Summary only. Only limited summary data is available for this year.$2.73$0.46$2.27$3.27$3.10$0.17
2017Summary only. Only limited summary data is available for this year.$2.75$0.66$2.10$2.72$3.04$0.32
2016Summary only. Only limited summary data is available for this year.$2.83$0.41$2.42$2.83$3.38$0.55
2015Summary only. Only limited summary data is available for this year.$3.48$0.51$2.97$2.56$3.47$0.92
2014Summary only. Only limited summary data is available for this year.$4.28$0.39$3.89$3.17$3.44$0.27
2013Summary only. Only limited summary data is available for this year.$4.52$0.36$4.16$3.44$3.41$0.04
2012Summary only. Only limited summary data is available for this year.$4.59$0.47$4.12$3.69$3.30$0.39