Civic Intelligence

Benevolent and Protective Order Elks

990 • Fiscal year 2015 • EIN 55-0127051

Apr 01, 2014 to Mar 31, 2015 • Filed on Jun 30, 2015

P O Box 1217Bluefield, WV 24701

(304) 327-9822

Siviq Scores

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

Liabilities / Assets

94th percentile

0.61x

Higher debt load relative to assets than 94% of similar nonprofits.

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

Liabilities / Revenue

91st percentile

0.75x

Higher debt load relative to revenue than 91% of similar nonprofits.

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

Net Margin

47th percentile

0.4%

Higher net margin than 47% of similar nonprofits.

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

Top Officer Pay

94th percentile

$5,520

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

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

Asset Growth

22nd percentile

-7.8%

Faster asset growth than 22% of similar nonprofits.

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

Revenue Growth

11th percentile

-28%

Faster revenue growth than 11% of similar nonprofits.

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

Assets

Down

$362,636

Down $30,553 (-7.8%) from 2014

Net Assets

Up

$141,839

Up $1,134 (+0.8%) from 2014

Liabilities

Down

$220,797

Down $31,687 (-13%) from 2014

Revenue

Down

$293,428

Down $116,209 (-28%) from 2014

Expenses

Down

$292,294

Down $118,427 (-29%) from 2014

Net Income

Up

$1,134

Up $2,218 (+205%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2010: $531,098Liabilities 2010: $353,761Net Assets 2010: $177,3372010Assets 2011: $552,659Liabilities 2011: $329,916Net Assets 2011: $222,7432011Assets 2012: $503,563Liabilities 2012: $319,042Net Assets 2012: $184,5212012Assets 2013: $458,315Liabilities 2013: $300,698Net Assets 2013: $157,6172013Assets 2014: $393,189Liabilities 2014: $252,484Net Assets 2014: $140,7052014Assets 2015: $362,636Liabilities 2015: $220,797Net Assets 2015: $141,8392015Assets 2016: $363,921Liabilities 2016: $255,955Net Assets 2016: $107,9662016Assets 2017: $334,750Liabilities 2017: $275,581Net Assets 2017: $59,1692017Assets 2018: $307,484Liabilities 2018: $331,976Net Assets 2018: -$24,4922018Assets 2019: $468,983Liabilities 2019: $184,571Net Assets 2019: $284,4122019Assets 2020: $405,021Liabilities 2020: $163,008Net Assets 2020: $242,0132020Assets 2021: $400,943Liabilities 2021: $178,516Net Assets 2021: $222,4272021Assets 2022: $298,514Liabilities 2022: $84,702Net Assets 2022: $213,8122022Assets 2023: $273,791Liabilities 2023: $71,400Net Assets 2023: $202,3912023Assets 2024: $270,252Liabilities 2024: $62,916Net Assets 2024: $207,3362024

Highlighted filing

2015

Assets$362,636
Liabilities$220,797
Net Assets$141,839

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $451,7562010Expenses 2011: $474,8262011Expenses 2012: $477,5792012Revenue 2013: $428,787Expenses 2013: $455,691Net Income 2013: -$26,9042013Revenue 2014: $409,637Expenses 2014: $410,721Net Income 2014: -$1,0842014Revenue 2015: $293,428Expenses 2015: $292,294Net Income 2015: $1,1342015Revenue 2016: $289,144Expenses 2016: $323,017Net Income 2016: -$33,8732016Revenue 2017: $252,664Expenses 2017: $301,461Net Income 2017: -$48,7972017Revenue 2018: $176,702Expenses 2018: $260,363Net Income 2018: -$83,6612018Revenue 2019: $612,003Expenses 2019: $303,099Net Income 2019: $308,9042019Revenue 2020: $265,993Expenses 2020: $308,392Net Income 2020: -$42,3992020Revenue 2021: $236,422Expenses 2021: $256,008Net Income 2021: -$19,5862021Revenue 2022: $313,114Expenses 2022: $321,729Net Income 2022: -$8,6152022Revenue 2023: $294,443Expenses 2023: $305,864Net Income 2023: -$11,4212023Revenue 2024: $266,720Expenses 2024: $261,776Net Income 2024: $4,9442024

Highlighted filing

2015

Revenue$293,428
Expenses$292,294
Net Income$1,134
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Jun 30, 2015
Return Version
2014v5.0
Gross Receipts
$408,809
Mission and Program Overview

Mission

SERVICES TO MEMBERS

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$298,763$288,040▼ $10,723
Cash and Non-Interest-Bearing Accounts$50,319$45,888▼ $4,431
Savings and Temporary Cash Investments$35,677$20,165▼ $15,512
Inventories for Sale or Use$8,256$7,909▼ $347
Accounts Receivable$174$634▲ $460
Total Assets$393,189$362,636▼ $30,553
Liabilities
Mortgage Notes Payable Secured by Investment Property$204,857$177,990▼ $26,867
Deferred Revenue$26,498$23,520▼ $2,978
Accounts Payable and Accrued Expenses$12,754$14,129▲ $1,375
Other Liabilities$8,375$5,158▼ $3,217
Total Liabilities$252,484$220,797▼ $31,687
Net Assets / Fund Balance
Unrestricted Net Assets$140,705$141,839▲ $1,134
Total Net Assets Fund Balance$140,705$141,839▲ $1,134
Total Liabilities and Net Assets / Fund Balance$393,189$362,636▼ $30,553

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$175,135$825,181$1,000,316
Land$112,905-$112,905
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Shirley StewardSecretaryPT$5,520$5,520
William H PetersTreasurerPT$3,450$3,450

Board Members and Trustees

NameTitle
Alan LightTrustee
J P MurphyTrustee
Jackie BarlowTrustee
Richard BullinsTrustee
William FarmerTrustee
Keith BeckettEsteemed Loyal Knight
Dr R R StevensExaulted Ruler
Tony MorrisLeading Knight
Barry PerdueLecturing Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$4,400
Program Service Revenue
$136,559
Investment Income
$2,291
Other Revenue
$150,178
All Other Contributions
$4,400
Change in Net Assets
$1,134
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$182,958
Salaries, Compensation, and Employee Benefits$103,619
Grants and Similar Amounts Paid$5,717
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$67,167$15,700-$82,867
Insurance$27,960--$27,960
Fees for Services Other$19,253--$19,253
All Other Expenses$16,498--$16,498
Depreciation Depletion$12,454--$12,454
Payroll Taxes$11,782--$11,782
Other Expenses$11,099--$11,099
Interest$10,497--$10,497
Office Expenses$9,983--$9,983
Current Officers, Directors, Trustees, and Key Employees-$8,970-$8,970
Grants to Domestic Individuals$5,717--$5,717
Fees for Services Accounting-$5,175-$5,175
Conferences and Meetings$4,442--$4,442
Advertising$856--$856
Occupancy$492--$492
Total Functional Expenses$262,449$29,845$0$292,294
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$22,215
Gaming Direct Expenses$16,962
Fundraising Gross Income$10,206
Fundraising Direct Expenses$6,288
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
Escrow Balances$3,760
Accrued Taxes$1,398
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 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
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The governing board reviews the form 990 before filing.

Conflict of interest policy compliance Part VI line 12C

All members of the governing board comply with the conflict of interest policy.

Governing documents etc available to public Part VI line 19

Form 990 is available for public inspection upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order Elks
EIN
55-0127051
Address
P O BOX 1217, BLUEFIELD, WV 24701
Doing Business As
Lodge 269

Signing Officer

Name
R R Stevens
Title
Exalted Ruler
Phone
3043279822
Signed
2015-06-30
Discuss with paid preparer
Yes

Organization Details

Formed
1940
Legal Domicile
Wv
Voting Board Members
11
Independent Board Members
11
Employees
25

Preparer

Firm
Hollifield & Associates Ac
Address
106 PARK AVE, PRINCETON, WV 24740
Preparer
Thomas G Himes
Phone
3044254001
Supplemental Narrative

Additional Explanations

General explanation attachment

Reasonable cause statementsthis return is being filed between february 15, 2012, and march 30, 2012, as directed by the irs in notice 2012-4, because electronic filing was not available january 1, 2012 through february 29, 2012. We request that penalties be waived because it would be inequitable to impose a penalty on us due to the unusual circumstances requiring us to delay the filing of this return.

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IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt053437
IRS990/OtherExpensesGrp/ProgramServicesAmt14955
IRS990/OtherExpensesGrp/ProgramServicesAmt25857
IRS990/OtherExpensesGrp/ProgramServicesAmt311099
IRS990/OtherExpensesGrp/TotalAmt053437
IRS990/OtherExpensesGrp/TotalAmt14955
IRS990/OtherExpensesGrp/TotalAmt25857
IRS990/OtherExpensesGrp/TotalAmt311099
IRS990/OtherLiabilitiesGrp/BOYAmt08375
IRS990/OtherLiabilitiesGrp/EOYAmt05158
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt08053
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08053
IRS990/OtherRevenueTotalAmt08053
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt015700
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt067167
IRS990/OtherSalariesAndWagesGrp/TotalAmt082867
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt011782
IRS990/PayrollTaxesGrp/TotalAmt011782
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER DUES
IRS990/ProgramServiceRevenueGrp/Desc1GOLF POOL OTHER FEES
IRS990/ProgramServiceRevenueGrp/Desc2AMUSEMENT MACHINE INCOM
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt047252
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt112173
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt277134
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt047252
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt112173
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt277134
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt03121
IRS990/PYOtherExpensesAmt0253616
IRS990/PYOtherRevenueAmt0150357
IRS990/PYProgramServiceRevenueAmt0256159
IRS990/PYRevenuesLessExpensesAmt0-1084
IRS990/PYSalariesCompEmpBnftPaidAmt0157105
IRS990/PYTotalExpensesAmt0410721
IRS990/PYTotalRevenueAmt0409637
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt01134
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt040400
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt035677
IRS990/SavingsAndTempCashInvstGrp/EOYAmt020165
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0112905
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0112905
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0175135
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0825181
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01000316
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01398
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13760
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ESCROW BALANCES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0288040
IRS990ScheduleD/TotalLiabilityAmt05158
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt013464
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt013464
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt016962
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt022215
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt022215
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt05253
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt03498
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt03498
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/IndividualWithBooksNm0SHIRLEY STEWARD
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 1217
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0BLUEFIELD
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0WV
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd024701
IRS990ScheduleG/StatesWhereGamingConductedCd0WV
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BOARD REVIEWS THE FORM 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS OF THE GOVERNING BOARD COMPLY WITH THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REASONABLE CAUSE STATEMENTSTHIS RETURN IS BEING FILED BETWEEN FEBRUARY 15, 2012, AND MARCH 30, 2012, AS DIRECTED BY THE IRS IN NOTICE 2012-4, BECAUSE ELECTRONIC FILING WAS NOT AVAILABLE JANUARY 1, 2012 THROUGH FEBRUARY 29, 2012. WE REQUEST THAT PENALTIES BE WAIVED BECAUSE IT WOULD BE INEQUITABLE TO IMPOSE A PENALTY ON US DUE TO THE UNUSUAL CIRCUMSTANCES REQUIRING US TO DELAY THE FILING OF THIS RETURN.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3General explanation attachment
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0393189
IRS990/TotalAssetsEOYAmt0362636
IRS990/TotalAssetsGrp/BOYAmt0393189
IRS990/TotalAssetsGrp/EOYAmt0362636
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04400
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029845
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0262449
IRS990/TotalFunctionalExpensesGrp/TotalAmt0292294
IRS990/TotalGrossUBIAmt03918
IRS990/TotalLiabilitiesBOYAmt0252484
IRS990/TotalLiabilitiesEOYAmt0220797
IRS990/TotalLiabilitiesGrp/BOYAmt0252484
IRS990/TotalLiabilitiesGrp/EOYAmt0220797
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0140705
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0141839
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0262449
IRS990/TotalProgramServiceRevenueAmt0136559
IRS990/TotalReportableCompFromOrgAmt08970
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0285110
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0293428
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt03918
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0393189
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0362636
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0140705
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0141839
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$2.70$0.63$2.07$2.67$2.62$0.05
2023Summary only. Only limited summary data is available for this year.$2.74$0.71$2.02$2.94$3.06$0.11
2022Summary only. Only limited summary data is available for this year.$2.99$0.85$2.14$3.13$3.22$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.01$1.79$2.22$2.36$2.56$0.20
2020Summary only. Only limited summary data is available for this year.$4.05$1.63$2.42$2.66$3.08$0.42
2019Summary only. Only limited summary data is available for this year.$4.69$1.85$2.84$6.12$3.03$3.09
2018Summary only. Only limited summary data is available for this year.$3.07$3.32$0.24$1.77$2.60$0.84
2017Summary only. Only limited summary data is available for this year.$3.35$2.76$0.59$2.53$3.01$0.49
2016Detailed filing. Detailed filing data is available for this year.$3.64$2.56$1.08$2.89$3.23$0.34
2015Detailed filing. Detailed filing data is available for this year.$3.63$2.21$1.42$2.93$2.92$0.01
2014Detailed filing. Detailed filing data is available for this year.$3.93$2.52$1.41$4.10$4.11$0.01
2013Summary only. Only limited summary data is available for this year.$4.58$3.01$1.58$4.29$4.56$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.04$3.19$1.85$4.78
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.53$3.30$2.23$4.75
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.31$3.54$1.77$4.52