Civic Intelligence

Benevolent and Protective Order of Elks #778

EIN 55-0274345 • 501(c)8 • Martinsburg, WV

Profile

Fraternal organization prompting member and community welfare. The organization provides funds for various charitable and other worthwhile organizations.

121 E King StreetMartinsburg, WV 25401

martinsburgelks.wordpress.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

91st percentile

0.32x

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

501(c)8 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.43x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2024

Net Margin

28th percentile

-3.5%

Higher net margin than 28% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$4,380

Higher top officer pay than 56% of similar nonprofits.

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

501(c)8 • $1M-$5M nonprofits • Source year 2024

Asset Growth

81st percentile

14%

Faster asset growth than 81% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

38th percentile

0.0%

Faster revenue growth than 38% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$309,107

Up $37,751 (+14%) from 2023

Liabilities

Up

$99,263

Up $45,816 (+86%) from 2023

Net Assets

Down

$209,844

Down $8,065 (-3.7%) from 2023

Operations
Liabilities / Revenue82nd percentileNet Margin28th percentile

Revenue

Up

$231,460

Up $85 (+0.0%) from 2023

Expenses

Up

$239,525

Up $49,623 (+26%) from 2023

Net Income

Down

-$8,065

Down $49,538 (-119%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2012: $437,791Liabilities 2012: $13,510Net Assets 2012: $424,2812012Assets 2013: $393,018Liabilities 2013: $12,886Net Assets 2013: $380,1322013Assets 2014: $355,684Liabilities 2014: $14,121Net Assets 2014: $341,5632014Assets 2015: $338,748Liabilities 2015: $15,352Net Assets 2015: $323,3962015Assets 2016: $330,575Liabilities 2016: $19,376Net Assets 2016: $311,1992016Assets 2017: $310,270Liabilities 2017: $18,388Net Assets 2017: $291,8822017Assets 2018: $296,528Liabilities 2018: $17,097Net Assets 2018: $279,4312018Assets 2019: $152,120Liabilities 2019: $17,964Net Assets 2019: $134,1562019Assets 2020: $162,143Liabilities 2020: $26,291Net Assets 2020: $135,8522020Assets 2021: $161,848Liabilities 2021: $28,214Net Assets 2021: $133,6342021Assets 2022: $247,041Liabilities 2022: $70,687Net Assets 2022: $176,3542022Assets 2023: $271,356Liabilities 2023: $53,447Net Assets 2023: $217,9092023Assets 2024: $309,107Liabilities 2024: $99,263Net Assets 2024: $209,8442024

Highlighted filing

2024

Assets$309,107
Liabilities$99,263
Net Assets$209,844
Open 2024 Filing

Operations Trend

Revenue Growth38th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100K-$200KRevenue 2012: $147,804Expenses 2012: $185,330Net Income 2012: -$37,5262012Revenue 2013: $147,506Expenses 2013: $191,655Net Income 2013: -$44,1492013Revenue 2014: $117,866Expenses 2014: $156,435Net Income 2014: -$38,5692014Revenue 2015: $131,062Expenses 2015: $149,229Net Income 2015: -$18,1672015Revenue 2016: $140,838Expenses 2016: $153,035Net Income 2016: -$12,1972016Revenue 2017: $136,182Expenses 2017: $155,499Net Income 2017: -$19,3172017Revenue 2018: $130,599Expenses 2018: $143,050Net Income 2018: -$12,4512018Revenue 2019: $65,215Expenses 2019: $210,490Net Income 2019: -$145,2752019Revenue 2020: $154,234Expenses 2020: $152,538Net Income 2020: $1,6962020Revenue 2021: $124,922Expenses 2021: $127,140Net Income 2021: -$2,2182021Revenue 2022: $203,256Expenses 2022: $160,536Net Income 2022: $42,7202022Revenue 2023: $231,375Expenses 2023: $189,902Net Income 2023: $41,4732023Revenue 2024: $231,460Expenses 2024: $239,525Net Income 2024: -$8,0652024

Highlighted filing

2024

Revenue$231,460
Expenses$239,525
Net Income-$8,065
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$309,107
Liabilities
$99,263
Net assets
$209,844
Revenue
$231,460
Expenses
$239,525
Net income
-$8,065
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.09$0.99$2.10$2.31$2.40$0.08
2023Detailed filing. Detailed filing data is available for this year.$2.71$0.53$2.18$2.31$1.90$0.41
2022Detailed filing. Detailed filing data is available for this year.$2.47$0.71$1.76$2.03$1.61$0.43
2021Detailed filing. Detailed filing data is available for this year.$1.62$0.28$1.34$1.25$1.27$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.62$0.26$1.36$1.54$1.53$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.52$0.18$1.34$0.65$2.10$1.45
2018Detailed filing. Detailed filing data is available for this year.$2.97$0.17$2.79$1.31$1.43$0.12
2017Detailed filing. Detailed filing data is available for this year.$3.10$0.18$2.92$1.36$1.55$0.19
2016Summary only. Only limited summary data is available for this year.$3.31$0.19$3.11$1.41$1.53$0.12
2015Summary only. Only limited summary data is available for this year.$3.39$0.15$3.23$1.31$1.49$0.18
2014Summary only. Only limited summary data is available for this year.$3.56$0.14$3.42$1.18$1.56$0.39
2013Summary only. Only limited summary data is available for this year.$3.93$0.13$3.80$1.48$1.92$0.44
2012Summary only. Only limited summary data is available for this year.$4.38$0.14$4.24$1.48$1.85$0.38
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Sep 30, 2024
Return Version
2023v5.1
Gross Receipts
$1,445,818
Mission and Program Overview

Mission

Fraternal organization prompting member and community welfare. The organization provides funds for various charitable and other worthwhile organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$168,675$188,892▲ $20,217
Land, Buildings, and Equipment, Net$55,137$70,984▲ $15,847
Savings and Temporary Cash Investments$42,025$43,712▲ $1,687
Inventories for Sale or Use$5,519$5,519→ $0
Total Assets$271,356$309,107▲ $37,751
Liabilities
Accounts Payable and Accrued Expenses$30,272$70,787▲ $40,515
Deferred Revenue$23,175$28,476▲ $5,301
Total Liabilities$53,447$99,263▲ $45,816
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$217,909$209,844▼ $8,065
Total Net Assets Fund Balance$217,909$209,844▼ $8,065
Total Liabilities and Net Assets / Fund Balance$271,356$309,107▲ $37,751

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$23,364$223,371$246,735
Equipment$22,620$97,466$120,086
Land$25,000-$25,000
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Cynthia K StegmaierSecretaryPT$4,380$4,380
Shannon M WoodTreasurerPT$4,380$4,380

Board Members and Trustees

NameTitle
Walter ShadeChairman of Trustees
Kenneth RichardsonTrustee
Patrick NeidererTrustee
Rodney WoodsTrustee
William StegmaierTrustee
Jan UngerExalted Ruler
Revenue and Support

Revenue Composition

Contributions and Grants
$44,709
Program Service Revenue
$0
Investment Income
$1,687
Other Revenue
$185,064
All Other Contributions
$11,995
Change in Net Assets
$-8,065
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$148,771
Salaries, Compensation, and Employee Benefits$90,754
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$72,857
Occupancy---$51,058
Other Expenses---$41,228
Insurance---$16,686
Payments to Affiliates---$15,610
Current Officers, Directors, Trustees, and Key Employees---$8,760
Payroll Taxes---$8,656
Conferences and Meetings---$6,307
Depreciation Depletion---$4,658
Office Expenses---$3,979
Fees for Services Accounting---$965
Other Employee Benefits---$481
Total Functional Expenses$0$0$0$239,525
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,166,735
Gaming Direct Expenses$1,067,195
Fundraising Gross Income$21,277
Fundraising Direct Expenses$11,974
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$21,277$21,277$11,974$9,303
Total Events$21,277$21,277$11,974$9,303
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

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

Filer

Filer Name
Benevolent and Protective Order of Elks #778
EIN
55-0274345
In Care Of
% Shannon Woods
Phone
3042676411
Address
121 E King Street, Martinsburg, WV 25401

Signing Officer

Name
Cynthia K Stegmaier
Title
Secretary
Phone
3042676411
Signed
2024-09-30
Discuss with paid preparer
Yes

Organization Details

Formed
1979
Legal Domicile
Wv
Voting Board Members
6
Independent Board Members
6
Employees
7

Preparer

Firm
Cary M Donley CPA
Address
18911 Island Dr, Hagerstown, MD 21742
Preparer
Cary M Donley
Phone
3019882676
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Section B, Line 11B

“Form 990 is reviewed by the Treasurer and Audit Committee in conjunction with year end financial review”

Raw XML Appendix357 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/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt070984
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011974
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Golf Tournament
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt021277
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt021277
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt021277
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt021277
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt09303
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt011974
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt011974
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0927573
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0927573
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01067195
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt01166735
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01166735
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt099540
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0139622
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0139622
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0Shannon Wood
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0121 E King Street
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Martinsburg
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0WV
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd025401
IRS990ScheduleG/StatesWhereGamingConductedCd0WV
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by the Treasurer and Audit Committee in conjunction with year end financial review
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part IV, Section B, Line 11b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0271356
IRS990/TotalAssetsEOYAmt0309107
IRS990/TotalAssetsGrp/BOYAmt0271356
IRS990/TotalAssetsGrp/EOYAmt0309107
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt044709
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/TotalAmt0239525
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt053447
IRS990/TotalLiabilitiesEOYAmt099263
IRS990/TotalLiabilitiesGrp/BOYAmt053447
IRS990/TotalLiabilitiesGrp/EOYAmt099263
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0217909
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0209844
IRS990/TotalReportableCompFromOrgAmt08760
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0231460
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0271356
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0309107
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0121 E King Street
IRS990/USAddress/CityNm0Martinsburg
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025401
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0martinsburgelks.wordpress.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Cynthia K Stegmaier
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/PhoneNum03042676411
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Benevolent and Protective Order of Elks #778
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0550274345
ReturnHeader/Filer/InCareOfNm0% Shannon Woods
ReturnHeader/Filer/PhoneNum03042676411
ReturnHeader/Filer/USAddress/AddressLine1Txt0121 E King Street
ReturnHeader/Filer/USAddress/CityNm0Martinsburg
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025401
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521963941
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Cary M Donley CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt018911 Island Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hagerstown
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021742
ReturnHeader/PreparerPersonGrp/PhoneNum03019882676
ReturnHeader/PreparerPersonGrp/PreparationDt02024-09-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Cary M Donley
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-09-30T04:27:43-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-04-01
ReturnHeader/TaxPeriodEndDt02024-03-31
ReturnHeader/TaxYr02023

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