Civic Intelligence

Benevolent & Protective Order of Elks of the USA No 315

990 • Fiscal year 2021 • EIN 54-0138680

Apr 01, 2020 to Mar 31, 2021 • Filed on Aug 02, 2021

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

48th percentile

0.02x

Higher debt load relative to assets than 48% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

46th percentile

0.06x

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

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Net Margin

22nd percentile

-13%

Higher net margin than 22% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

55th percentile

$600

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Asset Growth

18th percentile

-2.7%

Faster asset growth than 18% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

26th percentile

-32%

Faster revenue growth than 26% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Down

$573,255

Down $15,836 (-2.7%) from 2020

Net Assets

Down

$562,730

Down $22,080 (-3.8%) from 2020

Liabilities

Up

$10,525

Up $6,244 (+146%) from 2020

Revenue

Down

$175,803

Down $81,609 (-32%) from 2020

Expenses

Down

$197,883

Down $51,504 (-21%) from 2020

Net Income

Down

-$22,080

Down $30,105 (-375%) from 2020

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

2021

Assets$573,255
Liabilities$10,525
Net Assets$562,730

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

2021

Revenue$175,803
Expenses$197,883
Net Income-$22,080
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Aug 2, 2021
Return Version
2020v4.0
Gross Receipts
$254,126
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$220,821$214,068▼ $6,753
Investments Other Securities$201,825$204,786▲ $2,961
Cash and Non-Interest-Bearing Accounts$140,082$128,227▼ $11,855
Savings and Temporary Cash Investments$22,563$22,574▲ $11
Inventories for Sale or Use$3,800$3,600▼ $200
Total Assets$589,091$573,255▼ $15,836
Liabilities
Deferred Revenue$1,294$5,673▲ $4,379
Other Liabilities$2,987$4,852▲ $1,865
Total Liabilities$4,281$10,525▲ $6,244
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$584,810$562,730▼ $22,080
Total Net Assets Fund Balance$584,810$562,730▼ $22,080
Total Liabilities and Net Assets / Fund Balance$589,091$573,255▼ $15,836

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$91,773$65,836$157,609
Leasehold Improvements$76,608$50,958$127,566
Equipment$3,412$62,673$66,085
Land$42,275-$42,275
Other Securities$204,786--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Zalph Andrews JrSecretaryPT$600$600
Terry Wynn DoughertyTreasurerPT$300$300

Board Members and Trustees

NameTitle
Bonnie SteppPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$27,469
Program Service Revenue
$0
Investment Income
$2,147
Other Revenue
$146,187
Change in Net Assets
$-22,080
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$147,283
Salaries, Compensation, and Employee Benefits$30,096
Grants and Similar Amounts Paid$20,504
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$36,776$5,013-$41,789
Other Salaries and Wages$14,807$12,115-$26,922
Grants to Domestic Orgs$20,504--$20,504
Depreciation Depletion$7,810$949-$8,759
Other Expenses$6,817$930-$7,747
Insurance$4,770$650-$5,420
Payroll Taxes$2,001$273-$2,274
Office Expenses$1,851$253-$2,104
Fees for Services Accounting$1,848$252-$2,100
Current Officers, Directors, Trustees, and Key Employees$495$405-$900
Total Functional Expenses$167,519$30,364$0$197,883
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Misc---$8,800
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$131,276
Gaming Direct Expenses$51,839
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$20,250---
Total Events$20,250---
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Old Point Credit Card Payable$2,741
Payroll Tax Liabilities$1,203
Food & Beverage Tax Payable$480
Sales Tax Payable$428
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, 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
2021-08-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bonnie Stepp
Formed
1895
Legal Domicile
Va
Voting Board Members
157
Independent Board Members
0
Employees
5
Volunteers
20

Preparer

Firm
Anna M Lloyd CPA Pc
Address
732 THIMBLE SHOALS BLVD STE 701, NEWPORT NEWS, VA 23606
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

Repairs and maintenance 6,809 928 0 telephone, cable & int. 5,299 723 0 property taxes 3,169 432 0 per capita - grand lodge 2,893 394 0 maintenance fee 2,640 360 0 misc/unbudgeted 2,580 352 0 computer & copier mainten 1,824 249 0 storage 1,732 236 0 supplies - kitchen 1,564 213 0 lease contract 1,418 193 0 security 1,360 185 0 laundry 1,019 139 0 per capita - state 802 109 0 cleaning supplies 781 106 0 licenses 618 84 0 supplies 618 84 0 janitorial 451 62 0 range hood cleaning 374 51 0 sickness and distress 297 41 0 convention 181 25 0 sam's club membership 106 14 0 memberships 88 12 0 decorations 86 12 0 equipment purchase 67 9 0 total 36,776 5,013 0

Raw XML Appendix380 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAX LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2FOOD & BEVERAGE TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SALES TAX PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0204786
IRS990ScheduleD/OtherSecuritiesGrp/Desc0OTHER INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0214068
IRS990ScheduleD/TotalBookValueSecuritiesAmt0204786
IRS990ScheduleD/TotalLiabilityAmt04852
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt020250
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt020250
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020250
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020250
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt051839
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0131276
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0131276
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt079437
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt051839
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt051839
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0TERRY WYNN DOUGHERTY
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt013813 WARWICK BOULEVARD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0NEWPORT NEWS
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0VA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd023602
IRS990ScheduleG/StatesWhereGamingConductedCd0VA
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt08800
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MISC
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/ExplanationTxt7REPAIRS AND MAINTENANCE 6,809 928 0 TELEPHONE, CABLE & INT. 5,299 723 0 PROPERTY TAXES 3,169 432 0 PER CAPITA - GRAND LODGE 2,893 394 0 MAINTENANCE FEE 2,640 360 0 MISC/UNBUDGETED 2,580 352 0 COMPUTER & COPIER MAINTEN 1,824 249 0 STORAGE 1,732 236 0 SUPPLIES - KITCHEN 1,564 213 0 LEASE CONTRACT 1,418 193 0 SECURITY 1,360 185 0 LAUNDRY 1,019 139 0 PER CAPITA - STATE 802 109 0 CLEANING SUPPLIES 781 106 0 LICENSES 618 84 0 SUPPLIES 618 84 0 JANITORIAL 451 62 0 RANGE HOOD CLEANING 374 51 0 SICKNESS AND DISTRESS 297 41 0 CONVENTION 181 25 0 SAM'S CLUB MEMBERSHIP 106 14 0 MEMBERSHIPS 88 12 0 DECORATIONS 86 12 0 EQUIPMENT PURCHASE 67 9 0 TOTAL 36,776 5,013 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/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0589091
IRS990/TotalAssetsEOYAmt0573255
IRS990/TotalAssetsGrp/BOYAmt0589091
IRS990/TotalAssetsGrp/EOYAmt0573255
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt027469
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030364
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0167519
IRS990/TotalFunctionalExpensesGrp/TotalAmt0197883
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04281
IRS990/TotalLiabilitiesEOYAmt010525
IRS990/TotalLiabilitiesGrp/BOYAmt04281
IRS990/TotalLiabilitiesGrp/EOYAmt010525
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0584810
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0562730
IRS990/TotalReportableCompFromOrgAmt0900
IRS990/TotalRevenueGrp/ExclusionAmt043353
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0104981
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0175803
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0589091
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0573255
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0174 EASTWOOD DRIVE
IRS990/USAddress/CityNm0NEWPORT NEWS
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd023602
IRS990/VotingMembersGoverningBodyCnt0157
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.ELKS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ZALPH ANDREWS JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum07578336416
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-08-02
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/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/ZIPCd023606
ReturnHeader/PreparerPersonGrp/PhoneNum07572239050
ReturnHeader/PreparerPersonGrp/PreparationDt02021-08-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANNA M LLOYD CPA
ReturnHeader/ReturnTs02021-08-02T05:27:34-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ZALPH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ANDREWS JR
ReturnHeader/TaxPeriodBeginDt02020-04-01
ReturnHeader/TaxPeriodEndDt02021-03-31
ReturnHeader/TaxYr02020

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