Civic Intelligence

Benevolent & Protective Order of the Elks of USA

990 • Fiscal year 2021 • EIN 56-0480227

Apr 01, 2020 to Mar 31, 2021 • Filed on Aug 04, 2021

356 Main Ave NWHickory, NC 28601

(828) 322-2527

Siviq Scores

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

Liabilities / Assets

81st percentile

0.18x

Higher debt load relative to assets than 81% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

76th percentile

0.25x

Higher debt load relative to revenue than 76% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Net Margin

28th percentile

-7.7%

Higher net margin than 28% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Asset Growth

36th percentile

-0.6%

Faster asset growth than 36% of similar nonprofits.

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

Revenue Growth

57th percentile

3.7%

Faster revenue growth than 57% of similar nonprofits.

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

Assets

Down

$296,186

Down $1,797 (-0.6%) from 2020

Net Assets

Up

$242,424

Up $29,192 (+14%) from 2020

Liabilities

Down

$53,762

Down $30,989 (-37%) from 2020

Revenue

Up

$213,905

Up $7,715 (+3.7%) from 2020

Expenses

Up

$230,465

Up $38,692 (+20%) from 2020

Net Income

Down

-$16,560

Down $30,977 (-215%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $279,499Liabilities 2012: $1,295Net Assets 2012: $278,2042012Assets 2013: $293,581Liabilities 2013: $1,345Net Assets 2013: $292,2362013Assets 2014: $304,088Liabilities 2014: $44,073Net Assets 2014: $260,0152014Assets 2015: $328,013Liabilities 2015: $37,981Net Assets 2015: $290,0322015Assets 2016: $325,956Liabilities 2016: $39,100Net Assets 2016: $286,8562016Assets 2017: $297,221Liabilities 2017: $33,304Net Assets 2017: $263,9172017Assets 2018: $339,600Liabilities 2018: $48,357Net Assets 2018: $291,2432018Assets 2019: $291,489Liabilities 2019: $82,191Net Assets 2019: $209,2982019Assets 2020: $297,983Liabilities 2020: $84,751Net Assets 2020: $213,2322020Assets 2021: $296,186Liabilities 2021: $53,762Net Assets 2021: $242,4242021Assets 2022: $321,331Liabilities 2022: $58,339Net Assets 2022: $262,9922022Assets 2023: $394,647Liabilities 2023: $75,509Net Assets 2023: $319,1382023Assets 2024: $417,140Liabilities 2024: $82,294Net Assets 2024: $334,8462024Assets 2025: $439,401Liabilities 2025: $86,402Net Assets 2025: $352,9992025

Highlighted filing

2021

Assets$296,186
Liabilities$53,762
Net Assets$242,424

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $210,153Expenses 2012: $176,931Net Income 2012: $33,2222012Revenue 2013: $157,100Expenses 2013: $143,068Net Income 2013: $14,0322013Revenue 2014: $119,475Expenses 2014: $151,696Net Income 2014: -$32,2212014Revenue 2015: $204,304Expenses 2015: $174,287Net Income 2015: $30,0172015Revenue 2016: $209,767Expenses 2016: $212,938Net Income 2016: -$3,1712016Revenue 2017: $182,925Expenses 2017: $206,686Net Income 2017: -$23,7612017Revenue 2018: $197,232Expenses 2018: $166,865Net Income 2018: $30,3672018Revenue 2019: $213,170Expenses 2019: $223,380Net Income 2019: -$10,2102019Revenue 2020: $206,190Expenses 2020: $191,773Net Income 2020: $14,4172020Revenue 2021: $213,905Expenses 2021: $230,465Net Income 2021: -$16,5602021Revenue 2022: $215,402Expenses 2022: $177,576Net Income 2022: $37,8262022Revenue 2023: $296,726Expenses 2023: $240,580Net Income 2023: $56,1462023Revenue 2024: $284,619Expenses 2024: $268,911Net Income 2024: $15,7082024Revenue 2025: $224,017Expenses 2025: $205,863Net Income 2025: $18,1542025

Highlighted filing

2021

Revenue$213,905
Expenses$230,465
Net Income-$16,560
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Aug 4, 2021
Return Version
2020v4.0
Gross Receipts
$362,984
Mission and Program Overview

Mission

The mission of the organization is to provide community and youth services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$213,232$242,424▲ $29,192
Savings and Temporary Cash Investments$233,770$149,323▼ $84,447
Land, Buildings, and Equipment, Net$49,983$121,794▲ $71,811
Inventories for Sale or Use$12,746$13,735▲ $989
Cash and Non-Interest-Bearing Accounts$266$9,006▲ $8,740
Prepaid Expenses and Deferred Charges$1,218$2,328▲ $1,110
Total Assets$297,983$296,186▼ $1,797
Liabilities
Deferred Revenue$34,541$35,946▲ $1,405
Other Liabilities$30,000--
Accounts Payable and Accrued Expenses$20,210$17,816▼ $2,394
Total Liabilities$84,751$53,762▼ $30,989
Net Assets / Fund Balance
Total Net Assets Fund Balance$213,232$242,424▲ $29,192
Total Liabilities and Net Assets / Fund Balance$297,983$296,186▼ $1,797

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$56,794$637,745$694,539
Land$65,000-$65,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Debbie WhitworthLodge Admins
Teresa AndersonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$107,793
Program Service Revenue
$0
Investment Income
$31
Other Revenue
$106,081
All Other Contributions
$42,293
Change in Net Assets
$-16,560
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$225,118
Salaries, Compensation, and Employee Benefits$5,347
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion-$61,635-$61,635
All Other Expenses-$59,179-$59,179
Other Expenses-$12,945-$12,945
Payroll Taxes-$2,826-$2,826
Other Employee Benefits-$2,521-$2,521
Total Functional Expenses$0$230,465$0$230,465
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$117,428
Fundraising Direct Expenses$75,947
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$117,428$117,428$75,947$41,481
Total Events$117,428$117,428$75,947$41,481
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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 10B

YES

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order
EIN
56-0480227
Phone
8283222527
Address
356 MAIN AVE NW, HICKORY, NC 28601
Doing Business As
Hickory Elks Lodge

Signing Officer

Name
Debbie Whitworth
Title
Lodge Adminstrator
Phone
8283222527
Signed
2021-08-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debbie Whitworth
Voting Board Members
350
Independent Board Members
350
Employees
3

Preparer

Firm
Phillip J Rink CPA Pllc
Address
122 3RD ST NE, HICKORY, NC 28601-5123
Preparer
Phillip Rink
Phone
8283249939
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

HICKORY ELKS LODGE

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

DEPRECIATION

Form 990, Part IX, Line 24E

Depreciation 0 12,000 0 insurance 0 11,336 0 business licenses 0 5,890 0 linen service 0 5,408 0 credit card fees 0 4,154 0 per association 0 4,000 0 supplies 0 3,433 0 bulletin 0 2,968 0 office supplies 0 1,427 0 computer 0 1,312 0 convention expenses 0 1,287 0 badges & pins 0 1,059 0 equip rental 0 1,040 0 postage 0 980 0 cards 0 651 0 background checks 0 525 0 er expenses 0 500 0 key card 0 320 0 music & entertainment 0 250 0 grand lodge 0 205 0 public relations 0 168 0 accounting 0 165 0 per expenses 0 72 0 alarm service 0 18 0 kitchen supplies 0 11 0 total 0 59,179 0

Form 990, Part XI, Line 9

To correct prior years assets 45,752 to correct prior years assets 0 total 45,752

Raw XML Appendix297 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DEPRECIATION 0 12,000 0 INSURANCE 0 11,336 0 BUSINESS LICENSES 0 5,890 0 LINEN SERVICE 0 5,408 0 CREDIT CARD FEES 0 4,154 0 PER ASSOCIATION 0 4,000 0 SUPPLIES 0 3,433 0 BULLETIN 0 2,968 0 OFFICE SUPPLIES 0 1,427 0 COMPUTER 0 1,312 0 CONVENTION EXPENSES 0 1,287 0 BADGES & PINS 0 1,059 0 EQUIP RENTAL 0 1,040 0 POSTAGE 0 980 0 CARDS 0 651 0 BACKGROUND CHECKS 0 525 0 ER EXPENSES 0 500 0 KEY CARD 0 320 0 MUSIC & ENTERTAINMENT 0 250 0 GRAND LODGE 0 205 0 PUBLIC RELATIONS 0 168 0 ACCOUNTING 0 165 0 PER EXPENSES 0 72 0 ALARM SERVICE 0 18 0 KITCHEN SUPPLIES 0 11 0 TOTAL 0 59,179 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9TO CORRECT PRIOR YEARS ASSETS 45,752 TO CORRECT PRIOR YEARS ASSETS 0 TOTAL 45,752
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DEBBIE WHITWORTH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0LODGE ADMINSTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08283222527
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-08-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF 1654
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0560480227
ReturnHeader/Filer/PhoneNum08283222527
ReturnHeader/Filer/USAddress/AddressLine1Txt0356 MAIN AVE NW
ReturnHeader/Filer/USAddress/CityNm0HICKORY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028601
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561480528
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PHILLIP J RINK CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0122 3RD ST NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HICKORY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0286015123
ReturnHeader/PreparerPersonGrp/PhoneNum08283249939
ReturnHeader/PreparerPersonGrp/PreparationDt02022-06-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PHILLIP RINK
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-06-29T10:40:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DEBBIE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WHITWORTH
ReturnHeader/TaxPeriodBeginDt02020-04-01
ReturnHeader/TaxPeriodEndDt02021-03-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.39$0.86$3.53$2.24$2.06$0.18
2024Detailed filing. Detailed filing data is available for this year.$4.17$0.82$3.35$2.85$2.69$0.16
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.95$0.76$3.19$2.97$2.41$0.56
2022Detailed filing. Detailed filing data is available for this year.$3.21$0.58$2.63$2.15$1.78$0.38
2021Detailed filing. Detailed filing data is available for this year.$2.96$0.54$2.42$2.14$2.30$0.17
2020Summary only. Only limited summary data is available for this year.$2.98$0.85$2.13$2.06$1.92$0.14
2019Summary only. Only limited summary data is available for this year.$2.91$0.82$2.09$2.13$2.23$0.10
2018Summary only. Only limited summary data is available for this year.$3.40$0.48$2.91$1.97$1.67$0.30
2017Summary only. Only limited summary data is available for this year.$2.97$0.33$2.64$1.83$2.07$0.24
2016Summary only. Only limited summary data is available for this year.$3.26$0.39$2.87$2.10$2.13$0.03
2015Summary only. Only limited summary data is available for this year.$3.28$0.38$2.90$2.04$1.74$0.30
2014Summary only. Only limited summary data is available for this year.$3.04$0.44$2.60$1.19$1.52$0.32
2013Summary only. Only limited summary data is available for this year.$2.94$0.01$2.92$1.57$1.43$0.14
2012Summary only. Only limited summary data is available for this year.$2.79$0.01$2.78$2.10$1.77$0.33
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)8 • <$500k nonprofits