Civic Intelligence

Benevolent and Protective Order of Elks of the USA 449

990 • Fiscal year 2017 • EIN 56-0139260

Apr 01, 2016 to Mar 31, 2017 • Filed on Aug 15, 2017

PO Box 25924Winstonsalem, NC 27114

(336) 768-0222

Siviq Scores

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

Liabilities / Assets

47th percentile

0.02x

Higher debt load relative to assets than 47% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

70th percentile

0.27x

Higher debt load relative to revenue than 70% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Net Margin

7th percentile

-45%

Higher net margin than 7% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

48th percentile

$3,000

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Asset Growth

41st percentile

0.3%

Faster asset growth than 41% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

61st percentile

9.4%

Faster revenue growth than 61% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$2,925,048

Up $9,159 (+0.3%) from 2016

Net Assets

Up

$2,878,363

Up $1,549 (+0.1%) from 2016

Liabilities

Up

$46,685

Up $7,610 (+19%) from 2016

Revenue

Up

$172,655

Up $14,842 (+9.4%) from 2016

Expenses

Up

$251,007

Up $2,584 (+1.0%) from 2016

Net Income

Up

-$78,352

Up $12,258 (+14%) from 2016

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $3,416,405Liabilities 2012: $22,984Net Assets 2012: $3,393,4212012Assets 2013: $3,299,682Liabilities 2013: $24,800Net Assets 2013: $3,274,8822013Assets 2014: $3,204,965Liabilities 2014: $29,015Net Assets 2014: $3,175,9502014Assets 2015: $3,103,528Liabilities 2015: $59,016Net Assets 2015: $3,044,5122015Assets 2016: $2,915,889Liabilities 2016: $39,075Net Assets 2016: $2,876,8142016Assets 2017: $2,925,048Liabilities 2017: $46,685Net Assets 2017: $2,878,3632017Assets 2018: $2,883,684Liabilities 2018: $53,779Net Assets 2018: $2,829,9052018Assets 2019: $2,822,696Liabilities 2019: $47,927Net Assets 2019: $2,774,7692019Assets 2020: $2,628,447Liabilities 2020: $41,976Net Assets 2020: $2,586,4712020Assets 2021: $2,834,635Liabilities 2021: $41,231Net Assets 2021: $2,793,4042021Assets 2022: $2,707,213Liabilities 2022: $51,649Net Assets 2022: $2,655,5642022Assets 2023: $2,450,448Liabilities 2023: $33,551Net Assets 2023: $2,416,8972023Assets 2024: $2,418,724Liabilities 2024: $7,498Net Assets 2024: $2,411,2262024Assets 2025: $2,313,363Liabilities 2025: $5,681Net Assets 2025: $2,307,6822025

Highlighted filing

2017

Assets$2,925,048
Liabilities$46,685
Net Assets$2,878,363

Operations Trend

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

$400K$200K$0-$200KRevenue 2012: $70,234Expenses 2012: $269,892Net Income 2012: -$199,6582012Revenue 2013: $106,506Expenses 2013: $225,045Net Income 2013: -$118,5392013Revenue 2014: $133,938Expenses 2014: $232,870Net Income 2014: -$98,9322014Revenue 2015: $108,956Expenses 2015: $244,158Net Income 2015: -$135,2022015Revenue 2016: $157,813Expenses 2016: $248,423Net Income 2016: -$90,6102016Revenue 2017: $172,655Expenses 2017: $251,007Net Income 2017: -$78,3522017Revenue 2018: $175,122Expenses 2018: $252,800Net Income 2018: -$77,6782018Revenue 2019: $183,789Expenses 2019: $254,111Net Income 2019: -$70,3222019Revenue 2020: $196,559Expenses 2020: $285,874Net Income 2020: -$89,3152020Revenue 2021: $144,935Expenses 2021: $220,075Net Income 2021: -$75,1402021Revenue 2022: $129,675Expenses 2022: $244,851Net Income 2022: -$115,1762022Revenue 2023: $135,087Expenses 2023: $269,480Net Income 2023: -$134,3932023Revenue 2024: $130,585Expenses 2024: $249,886Net Income 2024: -$119,3012024Revenue 2025: $161,027Expenses 2025: $269,563Net Income 2025: -$108,5362025

Highlighted filing

2017

Revenue$172,655
Expenses$251,007
Net Income-$78,352
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Aug 15, 2017
Return Version
2016v3.0
Gross Receipts
$367,868
Mission and Program Overview

Mission

To inculcate the principals 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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,821,326$1,768,807▼ $52,519
Investments in Publicly Traded Securities$896,191$956,959▲ $60,768
Savings and Temporary Cash Investments$184,067$181,726▼ $2,341
Prepaid Expenses and Deferred Charges$3,816$8,943▲ $5,127
Inventories for Sale or Use$8,100$7,095▼ $1,005
Cash and Non-Interest-Bearing Accounts$2,389$1,518▼ $871
Total Assets$2,915,889$2,925,048▲ $9,159
Liabilities
Deferred Revenue$30,468$36,130▲ $5,662
Other Liabilities$7,457$7,022▼ $435
Accounts Payable and Accrued Expenses$1,150$3,533▲ $2,383
Total Liabilities$39,075$46,685▲ $7,610
Net Assets / Fund Balance
Unrestricted Net Assets$2,873,338$2,874,859▲ $1,521
Temporarily Rstr Net Assets$3,476$3,504▲ $28
Total Net Assets Fund Balance$2,876,814$2,878,363▲ $1,549
Total Liabilities and Net Assets / Fund Balance$2,915,889$2,925,048▲ $9,159

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,341,981$353,798$1,695,779
Land$336,975-$336,975
Equipment$36,655$107,640$144,295
Other Land Buildings$53,196$48,765$101,961
Compensation and Service Providers

Employees

NameTitleBaseTotal
Cathy StanleyTreasurer$3,000$3,000
Stephen CallawaySecretary$3,000$3,000

Board Members and Trustees

NameTitle
Charles DavisTrustee
Heather KigerTrustee
Pat StanleyTrustee
Randy ZigmundTrustee
Scott MorrisTrustee
Angela AndersonLeading Knig
Paul FournierLecturing Kn
Connie ShoafLoyal Knight
Michelle VinclerRuler Elect
Revenue and Support

Revenue Composition

Contributions and Grants
$65,570
Program Service Revenue
$0
Investment Income
$21,485
Other Revenue
$85,600
All Other Contributions
$6,938
Change in Net Assets
$-78,352
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$245,007
Salaries, Compensation, and Employee Benefits$6,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$63,073
Occupancy---$26,635
All Other Expenses---$20,837
Office Expenses---$12,301
Insurance---$10,388
Fees for Services Accounting---$9,691
Other Expenses---$7,266
Conferences and Meetings---$6,855
Current Officers, Directors, Trustees, and Key Employees---$6,000
Fees for Service Investment Mgmnt Fees---$1,704
Travel---$284
Total Functional Expenses$0$0$0$251,007
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Accrued Expenses$4,197
Deposits$2,825
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization is designed to allow the members to elect the governing body and to aid in the decision making process when needed

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

The organization is designed to allow the members to elect the governing body and to aid in the decision making process when needed

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

The organization is designed to allow the members to elect the governing body and to aid in the decision making process when needed

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

The form 990 is presented to the board of directors along with the audited financial statements and approved before being filed

Form 990, Page 6, Part VI, Line 19

Documents are available upon request

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order of
EIN
56-0139260
Phone
3367680222
Address
PO BOX 25924, WINSTONSALEM, NC 27114

Signing Officer

Name
Cathy Stanley
Title
Treasurer
Phone
3362408908
Signed
2017-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cathy Stanley
Formed
1998
Legal Domicile
Nc
Voting Board Members
11
Independent Board Members
11
Employees
11
Volunteers
687

Preparer

Firm
Cannon & Company Llp
Address
2160 COUNTRY CLUB RD, WINSTONSALEM, NC 27104-4208
Preparer
Richard J Tamer
Phone
3367250635
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is an exempt organization under section 501 ( c ) (8) of the internal revenue code. The organization is subject to income tax on unrelated business income. The lodge believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The lodge's form 990, return of organization exempt from income tax, for the years ending 2016, 2015 and 2014 are subject to examination by the irs, generally for three years after they are filed.

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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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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-78352
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt015920
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0184067
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0181726
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01341981
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0353798
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01695779
IRS990ScheduleD/EquipmentGrp/BookValueAmt036655
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0107640
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0144295
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0336975
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0336975
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt053196
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt048765
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0101961
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04197
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12825
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEPOSITS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS AN EXEMPT ORGANIZATION UNDER SECTION 501 ( C ) (8) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS SUBJECT TO INCOME TAX ON UNRELATED BUSINESS INCOME. THE LODGE BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE LODGE'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDING 2016, 2015 AND 2014 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01768807
IRS990ScheduleD/TotalLiabilityAmt07022
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS DESIGNED TO ALLOW THE MEMBERS TO ELECT THE GOVERNING BODY AND TO AID IN THE DECISION MAKING PROCESS WHEN NEEDED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS DESIGNED TO ALLOW THE MEMBERS TO ELECT THE GOVERNING BODY AND TO AID IN THE DECISION MAKING PROCESS WHEN NEEDED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION IS DESIGNED TO ALLOW THE MEMBERS TO ELECT THE GOVERNING BODY AND TO AID IN THE DECISION MAKING PROCESS WHEN NEEDED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS ALONG WITH THE AUDITED FINANCIAL STATEMENTS AND APPROVED BEFORE BEING FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt03476
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt03504
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02915889
IRS990/TotalAssetsEOYAmt02925048
IRS990/TotalAssetsGrp/BOYAmt02915889
IRS990/TotalAssetsGrp/EOYAmt02925048
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt065570
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0251007
IRS990/TotalGrossUBIAmt015920
IRS990/TotalLiabilitiesBOYAmt039075
IRS990/TotalLiabilitiesEOYAmt046685
IRS990/TotalLiabilitiesGrp/BOYAmt039075
IRS990/TotalLiabilitiesGrp/EOYAmt046685
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02876814
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02878363
IRS990/TotalReportableCompFromOrgAmt06000
IRS990/TotalRevenueGrp/ExclusionAmt074777
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt016388
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0172655
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt015920
IRS990/TotalVolunteersCnt0687
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02915889
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02925048
IRS990/TravelGrp/TotalAmt0284
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02873338
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02874859
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 25924
IRS990/USAddress/CityNm0WINSTONSALEM
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd027114
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0ELKS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CATHY STANLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03362408908
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT AND PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS OF THE USA 449
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0560139260
ReturnHeader/Filer/PhoneNum03367680222
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 25924
ReturnHeader/Filer/USAddress/CityNm0WINSTONSALEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd027114
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D51795C1AF96A5AFCB19896A9CFBB9872EBCF114
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId096200C9BDA4B4AA75EBE49A09F5D941F617E0ECE
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0560727655
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CANNON & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02160 COUNTRY CLUB RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WINSTONSALEM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0271044208
ReturnHeader/PreparerPersonGrp/PhoneNum03367250635
ReturnHeader/PreparerPersonGrp/PreparationDt02017-08-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD J TAMER
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-08-15T16:39:45-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-04-01
ReturnHeader/TaxPeriodEndDt02017-03-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.31$0.01$2.31$0.16$0.27$0.11
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.42$0.01$2.41$0.13$0.25$0.12
2023Detailed filing. Detailed filing data is available for this year.$2.45$0.03$2.42$0.14$0.27$0.13
2022Detailed filing. Detailed filing data is available for this year.$2.71$0.05$2.66$0.13$0.24$0.12
2021Detailed filing. Detailed filing data is available for this year.$2.83$0.04$2.79$0.14$0.22$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.63$0.04$2.59$0.20$0.29$0.09
2019Detailed filing. Detailed filing data is available for this year.$2.82$0.05$2.77$0.18$0.25$0.07
2018Detailed filing. Detailed filing data is available for this year.$2.88$0.05$2.83$0.18$0.25$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.93$0.05$2.88$0.17$0.25$0.08
2016Detailed filing. Detailed filing data is available for this year.$2.92$0.04$2.88$0.16$0.25$0.09
2015Detailed filing. Detailed filing data is available for this year.$3.10$0.06$3.04$0.11$0.24$0.14
2014Summary only. Only limited summary data is available for this year.$3.20$0.03$3.18$0.13$0.23$0.10
2013Summary only. Only limited summary data is available for this year.$3.30$0.02$3.27$0.11$0.23$0.12
2012Summary only. Only limited summary data is available for this year.$3.42$0.02$3.39$0.07$0.27$0.20