Civic Intelligence

Benevolent & Protective Order of Elks Lodge 242

990 • Fiscal year 2014 • EIN 57-0122795

Apr 01, 2013 to Mar 31, 2014 • Filed on Aug 28, 2014

1113 Sam Rittenberg Blvd29407-3360

(843) 556-0048

Siviq Scores

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

Liabilities / Assets

56th percentile

0.04x

Higher debt load relative to assets than 56% of similar nonprofits.

2014 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

61st percentile

0.22x

Higher debt load relative to revenue than 61% of similar nonprofits.

2014 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2014

Net Margin

9th percentile

-35%

Higher net margin than 9% of similar nonprofits.

2014 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

70th percentile

$8,191

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2014 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2014

Asset Growth

50th percentile

0.7%

Faster asset growth than 50% of similar nonprofits.

2014 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

11th percentile

-25%

Faster revenue growth than 11% of similar nonprofits.

2014 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,928,411

Up $13,723 (+0.7%) from 2013

Net Assets

Down

$1,846,524

Down $7,531 (-0.4%) from 2013

Liabilities

Up

$81,887

Up $21,253 (+35%) from 2013

Revenue

Down

$375,483

Down $122,658 (-25%) from 2013

Expenses

Down

$508,540

Down $10,231 (-2.0%) from 2013

Net Income

Down

-$133,057

Down $112,427 (-545%) from 2013

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,136,658Liabilities 2011: $82,273Net Assets 2011: $2,054,3852011Assets 2013: $1,914,688Liabilities 2013: $60,634Net Assets 2013: $1,854,0552013Assets 2014: $1,928,411Liabilities 2014: $81,887Net Assets 2014: $1,846,5242014Assets 2015: $1,679,376Liabilities 2015: $13,462Net Assets 2015: $1,665,9132015Assets 2016: $1,611,782Liabilities 2016: $3,319Net Assets 2016: $1,608,4622016Assets 2017: $1,294,757Liabilities 2017: $12,169Net Assets 2017: $1,282,5882017Assets 2018: $1,340,666Liabilities 2018: $73,275Net Assets 2018: $1,267,3912018Assets 2020: $1,353,838Liabilities 2020: $77,885Net Assets 2020: $1,275,9532020Assets 2021: $1,499,644Liabilities 2021: $97,066Net Assets 2021: $1,402,5782021Assets 2022: $1,429,880Liabilities 2022: $212,617Net Assets 2022: $1,217,2632022Assets 2023: $1,492,909Liabilities 2023: $332,142Net Assets 2023: $1,160,7672023Assets 2024: $1,436,545Liabilities 2024: $339,157Net Assets 2024: $1,097,3882024Assets 2025: $1,661,053Liabilities 2025: $298,894Net Assets 2025: $1,362,1592025

Highlighted filing

2014

Assets$1,928,411
Liabilities$81,887
Net Assets$1,846,524

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $495,927Expenses 2011: $551,179Net Income 2011: -$55,2522011Revenue 2013: $498,141Expenses 2013: $518,771Net Income 2013: -$20,6302013Revenue 2014: $375,483Expenses 2014: $508,540Net Income 2014: -$133,0572014Revenue 2015: $481,707Expenses 2015: $412,977Net Income 2015: $68,7302015Revenue 2016: $443,953Expenses 2016: $494,970Net Income 2016: -$51,0172016Revenue 2017: $437,324Expenses 2017: $391,002Net Income 2017: $46,3222017Revenue 2018: $441,077Expenses 2018: $446,295Net Income 2018: -$5,2182018Revenue 2020: $487,737Expenses 2020: $352,061Net Income 2020: $135,6762020Revenue 2021: $646,897Expenses 2021: $135,463Net Income 2021: $511,4342021Revenue 2022: $336,133Expenses 2022: $528,748Net Income 2022: -$192,6152022Revenue 2023: $376,923Expenses 2023: $433,419Net Income 2023: -$56,4962023Revenue 2024: $374,273Expenses 2024: $437,652Net Income 2024: -$63,3792024Revenue 2025: $480,907Expenses 2025: $444,200Net Income 2025: $36,7072025

Highlighted filing

2014

Revenue$375,483
Expenses$508,540
Net Income-$133,057
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Aug 28, 2014
Return Version
2013v3.1
Gross Receipts
$621,466
Mission and Program Overview

Mission

To promote benevolent charitable and educational projects

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$941,803$887,890▼ $53,913
Investments in Publicly Traded Securities-$668,498-
Cash and Non-Interest-Bearing Accounts$19,981$208,542▲ $188,561
Savings and Temporary Cash Investments$888,088$155,000▼ $733,088
Prepaid Expenses and Deferred Charges$56,706--
Inventories for Sale or Use$8,111$8,481▲ $370
Total Assets$1,914,689$1,928,411▲ $13,722
Liabilities
Other Liabilities$47,766$76,563▲ $28,797
Accounts Payable and Accrued Expenses$12,868$5,324▼ $7,544
Total Liabilities$60,634$81,887▲ $21,253
Net Assets / Fund Balance
Unrestricted Net Assets$1,684,561$1,677,045▼ $7,516
Temporarily Rstr Net Assets$169,494$169,479▼ $15
Total Net Assets Fund Balance$1,854,055$1,846,524▼ $7,531
Total Liabilities and Net Assets / Fund Balance$1,914,689$1,928,411▲ $13,722

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$452,549$1,216,696$1,669,245
Land$429,349-$429,349
Equipment$5,992$335,708$341,700
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
George BloodworthSecretaryPT$8,191$8,191
R Stephen MintonTreasurerPT$8,191$8,191

Board Members and Trustees

NameTitle
Mike PollardFifth Year Trustee
Tony SmithFirst Year Trustee
John PontieriFourth Year Trustee
John WilsonSecond Year Trustee
Michael OnuferThird Year Trustee
Jim DavisEsteemed Leading Knight
Libby MintonEsteemed Lecturing Knight
Bob MockEsteemed Loyal Knight
Scott WaltonExalted Ruler
Ervin SandersTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$163,628
Program Service Revenue
$0
Investment Income
$12,315
Other Revenue
$199,540
All Other Contributions
$24,230
Change in Net Assets
$-133,057
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$279,111
Salaries, Compensation, and Employee Benefits$211,474
Grants and Similar Amounts Paid$17,955
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$133,550--$133,550
All Other Expenses$102,699--$102,699
Payroll Taxes$61,542--$61,542
Depreciation Depletion$53,913--$53,913
Insurance$27,731--$27,731
Occupancy$23,783--$23,783
Office Expenses$18,419--$18,419
Grants to Domestic Orgs$17,955--$17,955
Current Officers, Directors, Trustees, and Key Employees$16,382--$16,382
Other Expenses$6,926--$6,926
Fees for Services Accounting$5,478--$5,478
Travel$2,200--$2,200
Conferences and Meetings$1,185--$1,185
Total Functional Expenses$508,540$0$0$508,540
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
--501c3-$13,614
--501c8-$4,341
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$144,009
Fundraising Direct Expenses$114,307
Gaming Gross Income$37,652
Gaming Direct Expenses$22,972
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$144,009$144,009$114,307$29,702
Total Events$144,009$144,009$114,307$29,702
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Dues and Fees$76,563
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 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
Yes

Governance Explanations

Management duties delegation Part VI line 3

Various officers possess signature stamps for each other, allowing a bypass of the approval function in internal controls. Furthermore, the approval of expenditures is not conducted in the manner described by the organization's bylaws.

Form 990 governing body review Part VI line 11

Board members of the organization must review return before it is signed and filed.

Governing documents etc available to public Part VI line 19

The organization makes its documents available to the public upon request.

Filing and Contact Details

Filer

EIN
57-0122795

Signing Officer

Name
R Stephen Minton
Title
Treasurer
Phone
8435560048
Signed
2014-08-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Walton
Formed
1905
Legal Domicile
Sc
Voting Board Members
15
Independent Board Members
15
Employees
16

Preparer

Preparer
Edward F Hudak Jr
Phone
8434122954
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Please see attached schedule for detailed breakdown of other expenses reported on part ix, line 24e.

Raw XML AppendixShowing 400 of 445 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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IRS990/NetUnrlzdGainsLossesInvstAmt0-1017
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt023783
IRS990/OccupancyGrp/TotalAmt023783
IRS990/OfficeExpensesGrp/ProgramServicesAmt018419
IRS990/OfficeExpensesGrp/TotalAmt018419
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0DATA PROCESSING
IRS990/OtherExpensesGrp/Desc1DIGNITARY ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc2PER CAPITA EXPENSES
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt010732
IRS990/OtherExpensesGrp/ProgramServicesAmt1137
IRS990/OtherExpensesGrp/ProgramServicesAmt225908
IRS990/OtherExpensesGrp/ProgramServicesAmt36926
IRS990/OtherExpensesGrp/TotalAmt010732
IRS990/OtherExpensesGrp/TotalAmt1137
IRS990/OtherExpensesGrp/TotalAmt225908
IRS990/OtherExpensesGrp/TotalAmt36926
IRS990/OtherLiabilitiesGrp/BOYAmt047766
IRS990/OtherLiabilitiesGrp/EOYAmt076563
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0133550
IRS990/OtherSalariesAndWagesGrp/TotalAmt0133550
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt061542
IRS990/PayrollTaxesGrp/TotalAmt061542
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt056706
IRS990/PrincipalOfficerNm0SCOTT WALTON
IRS990/PriorPeriodAdjustmentsAmt0126543
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt028271
IRS990/PYGrantsAndSimilarPaidAmt026868
IRS990/PYInvestmentIncomeAmt011182
IRS990/PYOtherExpensesAmt0271574
IRS990/PYOtherRevenueAmt0166286
IRS990/PYProgramServiceRevenueAmt0292402
IRS990/PYRevenuesLessExpensesAmt0-20630
IRS990/PYSalariesCompEmpBnftPaidAmt0109010
IRS990/PYTotalExpensesAmt0518771
IRS990/PYTotalProfFndrsngExpnsAmt0111319
IRS990/PYTotalRevenueAmt0498141
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-133057
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt016786
IRS990/RentalIncomeOrLossGrp/RealAmt029833
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0888088
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0155000
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0452549
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01216696
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01669245
IRS990ScheduleD/EquipmentGrp/BookValueAmt05992
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0335708
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0341700
IRS990ScheduleD/LandGrp/BookValueAmt0429349
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0429349
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt076563
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED DUES AND FEES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0887890
IRS990ScheduleD/TotalLiabilityAmt076563
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0114307
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0144009
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0144009
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0144009
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0144009
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt029702
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0114307
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0114307
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt020815
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt020815
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt022972
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt037652
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt037652
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt014680
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt02157
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt02157
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0SC
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt04341
IRS990ScheduleI/RecipientTable/CashGrantAmt113614
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501c8
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501c3
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10ELKS NATIONAL FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine11ALZHEIMERS ASSOCIATION
IRS990ScheduleI/RecipientTable/USAddress/AddressLine102750 NORTH LAKEVIEW AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine114124 CLEMSON BLVD
IRS990ScheduleI/RecipientTable/USAddress/City0Chicago
IRS990ScheduleI/RecipientTable/USAddress/City1Anderson
IRS990ScheduleI/RecipientTable/USAddress/State0IL
IRS990ScheduleI/RecipientTable/USAddress/State1SC
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode060614
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode129621
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION APPOINTS A SEPARATE COMMITTEE TO MONITOR THE AWARDS PROVIDED BY THE LODGE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Monitoring procedures (Part I, line 2)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VARIOUS OFFICERS POSSESS SIGNATURE STAMPS FOR EACH OTHER, ALLOWING A BYPASS OF THE APPROVAL FUNCTION IN INTERNAL CONTROLS. FURTHERMORE, THE APPROVAL OF EXPENDITURES IS NOT CONDUCTED IN THE MANNER DESCRIBED BY THE ORGANIZATION'S BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS OF THE ORGANIZATION MUST REVIEW RETURN BEFORE IT IS SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PLEASE SEE ATTACHED SCHEDULE FOR DETAILED BREAKDOWN OF OTHER EXPENSES REPORTED ON PART IX, LINE 24E.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0169494
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0169479
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01914689
IRS990/TotalAssetsEOYAmt01928411
IRS990/TotalAssetsGrp/BOYAmt01914689
IRS990/TotalAssetsGrp/EOYAmt01928411
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0163628
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0508540
IRS990/TotalFunctionalExpensesGrp/TotalAmt0508540
IRS990/TotalGrossUBIAmt018279
IRS990/TotalLiabilitiesBOYAmt060634
IRS990/TotalLiabilitiesEOYAmt081887
IRS990/TotalLiabilitiesGrp/BOYAmt060634
IRS990/TotalLiabilitiesGrp/EOYAmt081887
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01854055
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01846524
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0508540
IRS990/TotalReportableCompFromOrgAmt016382

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