Civic Intelligence

Benevolent & Protective Order of Elks of the USA No 315

990 • Fiscal year 2019 • EIN 54-0138680

Apr 01, 2018 to Mar 31, 2019 • Filed on Jul 02, 2019

13813A Warwick BoulevardNewport News, VA 23602

(757) 833-6416

Siviq Scores

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

Liabilities / Assets

41st percentile

0.01x

Higher debt load relative to assets than 41% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

43rd percentile

0.03x

Higher debt load relative to revenue than 43% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Net Margin

51st percentile

3.4%

Higher net margin than 51% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Asset Growth

54th percentile

1.0%

Faster asset growth than 54% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

63rd percentile

8.0%

Faster revenue growth than 63% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$583,859

Up $6,065 (+1.0%) from 2018

Net Assets

Up

$576,785

Up $7,345 (+1.3%) from 2018

Liabilities

Down

$7,074

Down $1,280 (-15%) from 2018

Revenue

Up

$216,680

Up $16,069 (+8.0%) from 2018

Expenses

Down

$209,335

Down $7,521 (-3.5%) from 2018

Net Income

Up

$7,345

Up $23,590 (+145%) from 2018

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $714,896Liabilities 2012: $7,075Net Assets 2012: $707,8212012Assets 2013: $699,162Liabilities 2013: $9,101Net Assets 2013: $690,0612013Assets 2014: $709,166Liabilities 2014: $5,831Net Assets 2014: $703,3352014Assets 2017: $591,865Liabilities 2017: $6,180Net Assets 2017: $585,6852017Assets 2018: $577,794Liabilities 2018: $8,354Net Assets 2018: $569,4402018Assets 2019: $583,859Liabilities 2019: $7,074Net Assets 2019: $576,7852019Assets 2020: $589,091Liabilities 2020: $4,281Net Assets 2020: $584,8102020Assets 2021: $573,255Liabilities 2021: $10,525Net Assets 2021: $562,7302021Assets 2022: $581,466Liabilities 2022: $15,101Net Assets 2022: $566,3652022Assets 2023: $598,240Liabilities 2023: $7,007Net Assets 2023: $591,2332023Assets 2024: $614,865Liabilities 2024: $5,141Net Assets 2024: $609,7242024Assets 2025: $598,490Liabilities 2025: $5,556Net Assets 2025: $592,9342025

Highlighted filing

2019

Assets$583,859
Liabilities$7,074
Net Assets$576,785

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $105,367Expenses 2012: $115,068Net Income 2012: -$9,7012012Revenue 2013: $86,409Expenses 2013: $107,375Net Income 2013: -$20,9662013Revenue 2014: $125,412Expenses 2014: $108,869Net Income 2014: $16,5432014Revenue 2017: $174,000Expenses 2017: $218,813Net Income 2017: -$44,8132017Revenue 2018: $200,611Expenses 2018: $216,856Net Income 2018: -$16,2452018Revenue 2019: $216,680Expenses 2019: $209,335Net Income 2019: $7,3452019Revenue 2020: $257,412Expenses 2020: $249,387Net Income 2020: $8,0252020Revenue 2021: $175,803Expenses 2021: $197,883Net Income 2021: -$22,0802021Revenue 2022: $218,170Expenses 2022: $214,535Net Income 2022: $3,6352022Revenue 2023: $257,506Expenses 2023: $232,638Net Income 2023: $24,8682023Revenue 2024: $247,271Expenses 2024: $241,560Net Income 2024: $5,7112024Revenue 2025: $232,076Expenses 2025: $248,870Net Income 2025: -$16,7942025

Highlighted filing

2019

Revenue$216,680
Expenses$209,335
Net Income$7,345
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jul 2, 2019
Return Version
2018v3.1
Gross Receipts
$336,970
Mission and Program Overview

Mission

To serve the people and communities through benevolent programs for veterans, active duty military, youth, special needs children and the homeless.

To inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization, and to provide for its government; to serve the people and communities through benevolent programs, demonstrating that elks care and elks share.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$238,139$229,480▼ $8,659
Investments Other Securities$222,179$225,702▲ $3,523
Cash and Non-Interest-Bearing Accounts$111,638$101,537▼ $10,101
Savings and Temporary Cash Investments-$22,340-
Inventories for Sale or Use$5,838$4,800▼ $1,038
Total Assets$577,794$583,859▲ $6,065
Liabilities
Deferred Revenue$6,785$5,590▼ $1,195
Other Liabilities$1,569$1,484▼ $85
Total Liabilities$8,354$7,074▼ $1,280
Net Assets / Fund Balance
Unrestricted Net Assets$511,689$482,285▼ $29,404
Temporarily Rstr Net Assets$57,751$94,500▲ $36,749
Total Net Assets Fund Balance$569,440$576,785▲ $7,345
Total Liabilities and Net Assets / Fund Balance$577,794$583,859▲ $6,065

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$99,855$57,754$157,609
Leasehold Improvements$83,150$44,416$127,566
Equipment$4,200$65,570$69,770
Land$42,275-$42,275
Other Securities$225,702--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Timothy MeansPresident
Zalph Andrews JrSecretary
Terry Wynn DoughertyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$26,351
Program Service Revenue
$0
Investment Income
$3,534
Other Revenue
$186,795
Change in Net Assets
$7,345
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$128,386
Salaries, Compensation, and Employee Benefits$52,670
Grants and Similar Amounts Paid$28,279
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$26,632$21,789-$48,421
All Other Expenses$32,133$3,961-$36,094
Grants to Domestic Orgs$25,046--$25,046
Other Expenses$8,505$1,160-$9,665
Depreciation Depletion$7,618$1,040-$8,658
Office Expenses$5,091$694-$5,785
Payroll Taxes$3,739$510-$4,249
Fees for Services Accounting$3,520$480-$4,000
Grants to Domestic Individuals$3,233--$3,233
Insurance$1,578$215-$1,793
Total Functional Expenses$177,808$31,527$0$209,335
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$157,268
Gaming Direct Expenses$106,696
Fundraising Gross Income$12,065
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$21,591$12,065-$12,065
Total Events$21,591$12,065-$12,065
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liabilities$985
Sales Tax Payable$499
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
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, Line 6

YES

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

YES

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

YES

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

PROVIDED TO GRAND LODGE.

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

YES.

Form 990, Page 6, Part VI, Line 19

Available to public via website and upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order of
EIN
54-0138680
Phone
7578336416
Address
13813A WARWICK BOULEVARD, NEWPORT NEWS, VA 23602

Signing Officer

Name
Zalph Andrews Jr
Title
Secretary
Phone
7578336416
Signed
2019-07-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bonnie Stepp
Formed
1895
Legal Domicile
Va
Voting Board Members
169
Independent Board Members
0
Employees
13
Volunteers
34

Preparer

Firm
Anna M Lloyd CPA Pc
Address
732 THIMBLE SHOALS BLVD STE 701, NEWPORT NEWS, VA 23606-4256
Preparer
Anna M Lloyd CPA
Phone
7572239050
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Organization's overall mission statement.

Form 990, Part IX, Line 24E

Telephone 4,957 676 0 condo association dues 3,344 456 0 property taxes 3,153 430 0 per capita - grand lodge 2,543 347 0 laundry 1,900 259 0 storage 1,637 223 0 convention 1,376 188 0 reimbursements 1,320 180 0 repairs & maintenance 1,285 175 0 supplies - kitchen 1,410 0 0 janitorial 1,144 156 0 security 1,009 138 0 special events 1,104 0 0 misc/unbudgeted 824 112 0 bank fees 759 104 0 smokeeter cleaning 711 97 0 small furniture & equip 693 94 0 licenses 636 87 0 per capita - state 493 67 0 supplies - bar 517 0 0 supplies 444 60 0 miscellaneous 275 38 0 sickness and distress 158 22 0 decorations 141 19 0 sam's club membership 123 17 0 cleaning supplies 117 16 0 equipment purchase 60 0 0 total 32,133 3,961 0

Raw XML Appendix376 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/FundraisingEventInformationGrp/NetIncomeSummaryAmt012065
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0106696
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0157268
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0157268
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt050572
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0106696
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0106696
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0ZALPH ANDREWS JR
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt017 SARAH COURT
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0NEWPORT NEWS
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0VA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd023606
IRS990ScheduleG/StatesWhereGamingConductedCd0VA
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S OVERALL MISSION STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROVIDED TO GRAND LODGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5YES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AVAILABLE TO PUBLIC VIA WEBSITE AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TELEPHONE 4,957 676 0 CONDO ASSOCIATION DUES 3,344 456 0 PROPERTY TAXES 3,153 430 0 PER CAPITA - GRAND LODGE 2,543 347 0 LAUNDRY 1,900 259 0 STORAGE 1,637 223 0 CONVENTION 1,376 188 0 REIMBURSEMENTS 1,320 180 0 REPAIRS & MAINTENANCE 1,285 175 0 SUPPLIES - KITCHEN 1,410 0 0 JANITORIAL 1,144 156 0 SECURITY 1,009 138 0 SPECIAL EVENTS 1,104 0 0 MISC/UNBUDGETED 824 112 0 BANK FEES 759 104 0 SMOKEETER CLEANING 711 97 0 SMALL FURNITURE & EQUIP 693 94 0 LICENSES 636 87 0 PER CAPITA - STATE 493 67 0 SUPPLIES - BAR 517 0 0 SUPPLIES 444 60 0 MISCELLANEOUS 275 38 0 SICKNESS AND DISTRESS 158 22 0 DECORATIONS 141 19 0 SAM'S CLUB MEMBERSHIP 123 17 0 CLEANING SUPPLIES 117 16 0 EQUIPMENT PURCHASE 60 0 0 TOTAL 32,133 3,961 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0VA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt057751
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt094500
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0577794
IRS990/TotalAssetsEOYAmt0583859
IRS990/TotalAssetsGrp/BOYAmt0577794
IRS990/TotalAssetsGrp/EOYAmt0583859
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt026351
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031527
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0177808
IRS990/TotalFunctionalExpensesGrp/TotalAmt0209335
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08354
IRS990/TotalLiabilitiesEOYAmt07074
IRS990/TotalLiabilitiesGrp/BOYAmt08354
IRS990/TotalLiabilitiesGrp/EOYAmt07074
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0569440
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0576785
IRS990/TotalRevenueGrp/ExclusionAmt043147
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0135117
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0216680
IRS990/TotalVolunteersCnt034
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0577794
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0583859
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0511689
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0482285
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0174 EASTWOOD DRIVE
IRS990/USAddress/CityNm0NEWPORT NEWS
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd023602
IRS990/VotingMembersGoverningBodyCnt0169
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.ELKS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ZALPH ANDREWS JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum07578336416
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-07-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT AND PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS OF THE USA NO 315
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0540138680
ReturnHeader/Filer/PhoneNum07578336416
ReturnHeader/Filer/USAddress/AddressLine1Txt013813A WARWICK BOULEVARD
ReturnHeader/Filer/USAddress/CityNm0NEWPORT NEWS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd023602
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId098DEB57B75C9B816789C725154FB847A511AFE66
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06CA5DE9929137CF7D881C6E6E9C16FEC8AE7D51E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0184.185.25.102
ReturnHeader/FilingSecurityInformation/IPDt02019-07-02
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm006:51:19
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270244500
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ANNA M LLOYD CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0732 THIMBLE SHOALS BLVD STE 701
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEWPORT NEWS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0236064256
ReturnHeader/PreparerPersonGrp/PhoneNum07572239050
ReturnHeader/PreparerPersonGrp/PreparationDt02019-07-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANNA M LLOYD CPA
ReturnHeader/ReturnTs02019-07-02T06:51:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-04-01
ReturnHeader/TaxPeriodEndDt02019-03-31
ReturnHeader/TaxYr02018

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