Civic Intelligence

Benevolent and Protective Order of Elks Bpoe 2645

990 • Fiscal year 2021 • EIN 52-1307865

Apr 01, 2020 to Mar 31, 2021 • Filed on Jun 30, 2021

13708 Sinepuxent RdOcean City, MD 21842

(410) 250-2645

Siviq Scores

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

Liabilities / Assets

88th percentile

0.27x

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

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

90th percentile

1.63x

Higher debt load relative to revenue than 90% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Net Margin

9th percentile

-47%

Higher net margin than 9% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

70th percentile

$8,000

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Asset Growth

3rd percentile

-11%

Faster asset growth than 3% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

8th percentile

-52%

Faster revenue growth than 8% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$1,763,672

Down $218,950 (-11%) from 2020

Net Assets

Down

$1,290,338

Down $137,063 (-9.6%) from 2020

Liabilities

Down

$473,334

Down $81,887 (-15%) from 2020

Revenue

Down

$290,239

Down $313,518 (-52%) from 2020

Expenses

Down

$427,302

Down $118,970 (-22%) from 2020

Net Income

Down

-$137,063

Down $194,548 (-338%) from 2020

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $1,971,031Liabilities 2012: $983,313Net Assets 2012: $987,7182012Assets 2013: $1,989,147Liabilities 2013: $974,594Net Assets 2013: $1,014,5532013Assets 2014: $1,964,001Liabilities 2014: $949,762Net Assets 2014: $1,014,2392014Assets 2015: $1,959,222Liabilities 2015: $915,430Net Assets 2015: $1,043,7922015Assets 2016: $1,899,629Liabilities 2016: $776,753Net Assets 2016: $1,122,8762016Assets 2017: $1,865,889Liabilities 2017: $702,603Net Assets 2017: $1,163,2862017Assets 2018: $1,930,435Liabilities 2018: $666,335Net Assets 2018: $1,264,1002018Assets 2019: $1,997,470Liabilities 2019: $627,554Net Assets 2019: $1,369,9162019Assets 2020: $1,982,622Liabilities 2020: $555,221Net Assets 2020: $1,427,4012020Assets 2021: $1,763,672Liabilities 2021: $473,334Net Assets 2021: $1,290,3382021Assets 2022: $1,922,708Liabilities 2022: $401,344Net Assets 2022: $1,521,3642022Assets 2023: $2,125,754Liabilities 2023: $311,907Net Assets 2023: $1,813,8472023Assets 2024: $2,170,870Liabilities 2024: $164,190Net Assets 2024: $2,006,6802024Assets 2025: $2,450,207Liabilities 2025: $161,990Net Assets 2025: $2,288,2172025

Highlighted filing

2021

Assets$1,763,672
Liabilities$473,334
Net Assets$1,290,338

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $468,305Expenses 2012: $402,515Net Income 2012: $65,7902012Revenue 2013: $437,297Expenses 2013: $410,462Net Income 2013: $26,8352013Revenue 2014: $493,470Expenses 2014: $493,784Net Income 2014: -$3142014Revenue 2015: $474,574Expenses 2015: $445,021Net Income 2015: $29,5532015Revenue 2016: $549,394Expenses 2016: $470,310Net Income 2016: $79,0842016Revenue 2017: $548,636Expenses 2017: $508,226Net Income 2017: $40,4102017Revenue 2018: $654,862Expenses 2018: $554,048Net Income 2018: $100,8142018Revenue 2019: $685,345Expenses 2019: $579,529Net Income 2019: $105,8162019Revenue 2020: $603,757Expenses 2020: $546,272Net Income 2020: $57,4852020Revenue 2021: $290,239Expenses 2021: $427,302Net Income 2021: -$137,0632021Revenue 2022: $726,367Expenses 2022: $495,341Net Income 2022: $231,0262022Revenue 2023: $911,820Expenses 2023: $619,337Net Income 2023: $292,4832023Revenue 2024: $952,213Expenses 2024: $759,380Net Income 2024: $192,8332024Revenue 2025: $1,088,286Expenses 2025: $806,749Net Income 2025: $281,5372025

Highlighted filing

2021

Revenue$290,239
Expenses$427,302
Net Income-$137,063
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Jun 30, 2021
Return Version
2020v4.0
Gross Receipts
$1,188,119
Mission and Program Overview

Mission

Promoting the ideals of the bpo elks

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,432,609$1,412,929▼ $19,680
Rtn Earn Endowment Incm Other Fnds$1,427,401$1,290,338▼ $137,063
Savings and Temporary Cash Investments$535,979$324,145▼ $211,834
Cash and Non-Interest-Bearing Accounts$5,910$15,677▲ $9,767
Inventories for Sale or Use$5,510$8,956▲ $3,446
Intangible Assets$2,242$1,473▼ $769
Prepaid Expenses and Deferred Charges$372$492▲ $120
Total Assets$1,982,622$1,763,672▼ $218,950
Liabilities
Mortgage Notes Payable Secured by Investment Property$445,510$366,496▼ $79,014
Other Liabilities$101,089$102,949▲ $1,860
Accounts Payable and Accrued Expenses$8,622$3,889▼ $4,733
Total Liabilities$555,221$473,334▼ $81,887
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,427,401$1,290,338▼ $137,063
Total Liabilities and Net Assets / Fund Balance$1,982,622$1,763,672▼ $218,950

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,326,439$900,842$2,227,281
Equipment$1,470$260,120$261,590
Land$85,020-$85,020
Other Land Buildings-$4,258$4,258
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Frederick WilleySecretaryPT$8,000$8,000

Board Members and Trustees

NameTitle
Richard HerronExalted Rule
Eileen LoftusLeading Knig
Frank BradleyLecturing Kn
Susan CaldwellLoyal Knight
James FlaigTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$16,757
Program Service Revenue
$128,993
Investment Income
$241
Other Revenue
$144,248
All Other Contributions
$8,757
Change in Net Assets
$-137,063
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$269,418
Grants and Similar Amounts Paid$92,433
Salaries, Compensation, and Employee Benefits$65,451
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$69,933
Depreciation Depletion---$60,974
Other Salaries and Wages---$59,803
Occupancy---$39,842
All Other Expenses---$35,760
Grants to Domestic Individuals---$22,500
Interest---$21,985
Office Expenses---$12,488
Insurance---$9,153
Other Expenses---$8,617
Payroll Taxes---$5,648
Fees for Services Accounting---$5,631
Conferences and Meetings---$648
Advertising---$506
Total Functional Expenses$0$0$0$427,302
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$901,372
Gaming Direct Expenses$802,713
Fundraising Gross Income$9,861
Fundraising Direct Expenses$1,275
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Dues and Fees$102,949
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Lodge consists of members

Form 990, Page 6, Part VI, Line 7A

Officers are elected by members

Form 990, Page 6, Part VI, Line 11B

Return is reviewed by members of financial oversight committee

Form 990, Page 6, Part VI, Line 12C

Annually review any stated conflicts

Form 990, Page 6, Part VI, Line 15B

The secretary is the only compensated officer and the pay was set to be consistent with that of other lodges.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order of
EIN
52-1307865
Phone
4102502645
Address
13708 SINEPUXENT RD, OCEAN CITY, MD 21842

Signing Officer

Name
James Flaig
Title
Treasurer
Phone
4102502645
Signed
2021-06-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Herron
Formed
1983
Legal Domicile
Md
Voting Board Members
1,611
Independent Board Members
1,611
Employees
9
Volunteers
275

Preparer

Firm
Bergey & Company Pa
Address
8938 WORCESTER HWY, BERLIN, MD 21811
Preparer
James R Bergey Jr CPA
Phone
4106411101
Raw XML Appendix386 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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IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt098659
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt011211
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt013306
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt01561
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0534
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0JIM FLAIG
IRS990ScheduleG/GamingManagerServicesProvTxt0SLOTS MANAGER
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0JAMES FLAIG
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 1843
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0OCEAN CITY
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MD
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd021843
IRS990ScheduleG/StatesWhereGamingConductedCd0MD
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MARYLAND 52,900
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt015500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1COATS FOR KIDS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt07000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0COATS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt015
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt1200
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0COST
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LODGE CONSISTS OF MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS ARE ELECTED BY MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2RETURN IS REVIEWED BY MEMBERS OF FINANCIAL OVERSIGHT COMMITTEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUALLY REVIEW ANY STATED CONFLICTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE SECRETARY IS THE ONLY COMPENSATED OFFICER AND THE PAY WAS SET TO BE CONSISTENT WITH THAT OF OTHER LODGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01982622
IRS990/TotalAssetsEOYAmt01763672
IRS990/TotalAssetsGrp/BOYAmt01982622
IRS990/TotalAssetsGrp/EOYAmt01763672
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt016757
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0427302
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0555221
IRS990/TotalLiabilitiesEOYAmt0473334
IRS990/TotalLiabilitiesGrp/BOYAmt0555221
IRS990/TotalLiabilitiesGrp/EOYAmt0473334
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01427401
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01290338
IRS990/TotalProgramServiceRevenueAmt0128993
IRS990/TotalReportableCompFromOrgAmt08000
IRS990/TotalRevenueGrp/ExclusionAmt0147039
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0126443
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0290239
IRS990/TotalVolunteersCnt0275
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01982622
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01763672
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt013708 SINEPUXENT RD
IRS990/USAddress/CityNm0OCEAN CITY
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021842
IRS990/VotingMembersGoverningBodyCnt01611
IRS990/VotingMembersIndependentCnt01611
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES FLAIG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04102502645
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-06-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT AND PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS BPOE 2645
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0521307865
ReturnHeader/Filer/PhoneNum04102502645
ReturnHeader/Filer/USAddress/AddressLine1Txt013708 SINEPUXENT RD
ReturnHeader/Filer/USAddress/CityNm0OCEAN CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021842
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0522279083
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BERGEY & COMPANY PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08938 WORCESTER HWY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BERLIN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021811
ReturnHeader/PreparerPersonGrp/PhoneNum04106411101
ReturnHeader/PreparerPersonGrp/PreparationDt02021-07-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES R BERGEY JR CPA
ReturnHeader/ReturnTs02021-07-01T14:49:08-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAMES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FLAIG
ReturnHeader/TaxPeriodBeginDt02020-04-01
ReturnHeader/TaxPeriodEndDt02021-03-31
ReturnHeader/TaxYr02020

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.$2.45$0.16$2.29$1.09$0.81$0.28
2024Detailed filing. Detailed filing data is available for this year.$2.17$0.16$2.01$0.95$0.76$0.19
2023Detailed filing. Detailed filing data is available for this year.$2.13$0.31$1.81$0.91$0.62$0.29
2022Detailed filing. Detailed filing data is available for this year.$1.92$0.40$1.52$0.73$0.50$0.23
2021Detailed filing. Detailed filing data is available for this year.$1.76$0.47$1.29$0.29$0.43$0.14
2020Detailed filing. Detailed filing data is available for this year.$1.98$0.56$1.43$0.60$0.55$0.06
2019Detailed filing. Detailed filing data is available for this year.$2.00$0.63$1.37$0.69$0.58$0.11
2018Detailed filing. Detailed filing data is available for this year.$1.93$0.67$1.26$0.65$0.55$0.10
2017Detailed filing. Detailed filing data is available for this year.$1.87$0.70$1.16$0.55$0.51$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.90$0.78$1.12$0.55$0.47$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.96$0.92$1.04$0.47$0.45$0.03
2014Summary only. Only limited summary data is available for this year.$1.96$0.95$1.01$0.49$0.49$0.00
2013Summary only. Only limited summary data is available for this year.$1.99$0.97$1.01$0.44$0.41$0.03
2012Summary only. Only limited summary data is available for this year.$1.97$0.98$0.99$0.47$0.40$0.07