Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2015 • EIN 54-0138677

Apr 01, 2014 to Mar 31, 2015 • Filed on Jun 04, 2015

PO Box 4556Lynchburg, VA 24502

(434) 237-2963

Siviq Scores

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

Liabilities / Assets

44th percentile

0.00x

Higher debt load relative to assets than 44% of similar nonprofits.

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

Liabilities / Revenue

46th percentile

0.01x

Higher debt load relative to revenue than 46% of similar nonprofits.

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

Net Margin

55th percentile

3.1%

Higher net margin than 55% of similar nonprofits.

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

Top Officer Pay

92nd percentile

$4,770

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

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

Asset Growth

53rd percentile

0.5%

Faster asset growth than 53% of similar nonprofits.

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

Revenue Growth

95th percentile

74%

Faster revenue growth than 95% of similar nonprofits.

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

Assets

Up

$338,676

Up $1,800 (+0.5%) from 2014

Net Assets

Up

$337,653

Up $2,283 (+0.7%) from 2014

Liabilities

Down

$1,023

Down $483 (-32%) from 2014

Revenue

Up

$116,036

Up $49,407 (+74%) from 2014

Expenses

Down

$112,486

Down $14,462 (-11%) from 2014

Net Income

Up

$3,550

Up $63,869 (+106%) 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 2011: $440,867Liabilities 2011: $2,606Net Assets 2011: $438,2612011Assets 2012: $434,824Liabilities 2012: $2,040Net Assets 2012: $432,7842012Assets 2013: $398,132Liabilities 2013: $1,619Net Assets 2013: $396,5132013Assets 2014: $336,876Liabilities 2014: $1,506Net Assets 2014: $335,3702014Assets 2015: $338,676Liabilities 2015: $1,023Net Assets 2015: $337,6532015Assets 2016: $316,294Liabilities 2016: $1,410Net Assets 2016: $314,8842016Assets 2017: $324,147Liabilities 2017: $1,984Net Assets 2017: $322,1632017Assets 2018: $326,109Liabilities 2018: $1,557Net Assets 2018: $324,5522018Assets 2019: $306,594Liabilities 2019: $1,253Net Assets 2019: $305,3412019Assets 2020: $279,274Liabilities 2020: $1,322Net Assets 2020: $277,9522020Assets 2021: $252,406Liabilities 2021: $740Net Assets 2021: $251,6662021Assets 2022: $236,089Liabilities 2022: $1,761Net Assets 2022: $234,3282022Assets 2023: $232,570Liabilities 2023: $2,383Net Assets 2023: $230,1872023Assets 2024: $210,086Liabilities 2024: $0Net Assets 2024: $210,0862024

Highlighted filing

2015

Assets$338,676
Liabilities$1,023
Net Assets$337,653

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $82,0742011Expenses 2012: $76,6582012Revenue 2013: $108,125Expenses 2013: $145,370Net Income 2013: -$37,2452013Revenue 2014: $66,629Expenses 2014: $126,948Net Income 2014: -$60,3192014Revenue 2015: $116,036Expenses 2015: $112,486Net Income 2015: $3,5502015Revenue 2016: $99,530Expenses 2016: $118,703Net Income 2016: -$19,1732016Revenue 2017: $118,519Expenses 2017: $118,682Net Income 2017: -$1632017Revenue 2018: $146,866Expenses 2018: $144,477Net Income 2018: $2,3892018Revenue 2019: $171,449Expenses 2019: $190,660Net Income 2019: -$19,2112019Revenue 2020: $153,268Expenses 2020: $180,657Net Income 2020: -$27,3892020Revenue 2021: $104,704Expenses 2021: $132,413Net Income 2021: -$27,7092021Revenue 2022: $101,958Expenses 2022: $119,296Net Income 2022: -$17,3382022Revenue 2023: $197,112Expenses 2023: $201,253Net Income 2023: -$4,1412023Revenue 2024: $57,886Expenses 2024: $77,987Net Income 2024: -$20,1012024

Highlighted filing

2015

Revenue$116,036
Expenses$112,486
Net Income$3,550
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Jun 4, 2015
Return Version
2014v5.0
Gross Receipts
$291,666
Mission and Program Overview

Mission

FRATERNAL ORGANIZATION

FRATERNIAL ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$211,344$196,386▼ $14,958
Cash and Non-Interest-Bearing Accounts$123,513$140,877▲ $17,364
Inventories for Sale or Use$2,019$1,413▼ $606
Total Assets$336,876$338,676▲ $1,800
Liabilities
Accounts Payable and Accrued Expenses$1,506$1,023▼ $483
Total Liabilities$1,506$1,023▼ $483
Net Assets / Fund Balance
Unrestricted Net Assets$232,719$215,782▼ $16,937
Permanently Rstr Net Assets-$103,674-
Temporarily Rstr Net Assets$102,651$18,197▼ $84,454
Total Net Assets Fund Balance$335,370$337,653▲ $2,283
Total Liabilities and Net Assets / Fund Balance$336,876$338,676▲ $1,800

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$105,656$451,601$557,257
Equipment-$226,893$226,893
Land$90,730-$90,730
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Carol ViscussiSecretaryPT$4,770$4,770
Maria EdelTreasurerPT$4,661$4,661

Board Members and Trustees

NameTitle
Shirley ParkEx. Ruler
Revenue and Support

Revenue Composition

Contributions and Grants
$25,501
Program Service Revenue
$25,308
Investment Income
$6,351
Other Revenue
$58,876
Change in Net Assets
$3,550
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$77,844
Salaries, Compensation, and Employee Benefits$34,642
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$30,660
Other Salaries and Wages---$22,749
Depreciation Depletion---$16,958
Current Officers, Directors, Trustees, and Key Employees---$9,431
Occupancy---$8,912
Fees for Services Accounting---$3,500
Office Expenses---$3,470
Payroll Taxes---$2,462
Other Expenses---$1,378
Conferences and Meetings---$1,087
Fees for Services Management---$273
Total Functional Expenses$0$0$0$112,486
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$179,637
Gaming Direct Expenses$149,121
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
BENEVOLENT & PROTECTIVE ORDER OF ELKS #321
EIN
54-0138677
Phone
4342372963
Address
PO BOX 4556, LYNCHBURG, VA 24502

Signing Officer

Name
Shirley Parks
Title
Exalted Ruler
Phone
4342372963
Signed
2015-06-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carol Viscusu
Formed
1895
Legal Domicile
Va
Voting Board Members
5
Independent Board Members
0
Employees
15
Volunteers
20

Preparer

Firm
Lewis Marsh & Assoc Inc
Address
6200 FORT AVE, LYNCHBURG, VA 24502
Preparer
Terry L Marsh
Phone
4342396946
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

MEMBERS

Pt VI, Line 7A

MEMBERS

Pt VI, Line 7B

MEMBERS

Pt VI, Line 11B

AUDITING COMMITTEE

Form 990, Part IX, Line 24F

Tuition 15000. Bank s/c 1810. Donations 8172. Equipment lease 1919. Advertising 24. Licenses 3735.

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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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ReturnHeader/PreparerPersonGrp/PhoneNum04342396946
ReturnHeader/PreparerPersonGrp/PreparationDt02015-06-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRY L MARSH
ReturnHeader/ReturnTs02015-06-17T07:41:14-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-04-01
ReturnHeader/TaxPeriodEndDt02015-03-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.10$0.00$2.10$0.58$0.78$0.20
2023Detailed filing. Detailed filing data is available for this year.$2.33$0.02$2.30$1.97$2.01$0.04
2022Detailed filing. Detailed filing data is available for this year.$2.36$0.02$2.34$1.02$1.19$0.17
2021Detailed filing. Detailed filing data is available for this year.$2.52$0.01$2.52$1.05$1.32$0.28
2020Detailed filing. Detailed filing data is available for this year.$2.79$0.01$2.78$1.53$1.81$0.27
2019Detailed filing. Detailed filing data is available for this year.$3.07$0.01$3.05$1.71$1.91$0.19
2018Detailed filing. Detailed filing data is available for this year.$3.26$0.02$3.25$1.47$1.44$0.02
2017Detailed filing. Detailed filing data is available for this year.$3.24$0.02$3.22$1.19$1.19$0.00
2016Detailed filing. Detailed filing data is available for this year.$3.16$0.01$3.15$1.00$1.19$0.19
2015Detailed filing. Detailed filing data is available for this year.$3.39$0.01$3.38$1.16$1.12$0.04
2014Detailed filing. Detailed filing data is available for this year.$3.37$0.02$3.35$0.67$1.27$0.60
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.98$0.02$3.97$1.08$1.45$0.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.35$0.02$4.33$0.77
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.41$0.03$4.38$0.82
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)8 • <$500k nonprofits