Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2021 • EIN 57-0158957

Apr 01, 2020 to Mar 31, 2021 • Filed on Jul 22, 2021

Organization Profile
1100 W Liberty StreetSumter, SC 29150

(803) 773-6324

Siviq Scores

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

Liabilities / Assets

61st percentile

0.04x

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

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

Liabilities / Revenue

79th percentile

0.31x

Higher debt load relative to revenue than 79% of similar nonprofits.

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

Net Margin

13th percentile

-30%

Higher net margin than 13% of similar nonprofits.

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

Top Officer Pay

92nd percentile

$5,720

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 12.7% of source-year revenue.

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

Asset Growth

98th percentile

218%

Faster asset growth than 98% of similar nonprofits.

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

Revenue Growth

19th percentile

-37%

Faster revenue growth than 19% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$379,575

Up $260,118 (+218%) from 2020

Net Assets

Up

$365,748

Up $254,710 (+229%) from 2020

Liabilities

Up

$13,827

Up $5,408 (+64%) from 2020

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin13th percentile

Revenue

Down

$45,203

Down $27,044 (-37%) from 2020

Expenses

Down

$58,675

Down $44,229 (-43%) from 2020

Net Income

Up

-$13,472

Up $17,185 (+56%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth98th percentile

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

$1.0M$500K$0Assets 2012: $394,676Liabilities 2012: $52,108Net Assets 2012: $342,5692012Assets 2013: $403,690Liabilities 2013: $48,441Net Assets 2013: $355,2492013Assets 2014: $419,099Liabilities 2014: $39,187Net Assets 2014: $379,9112014Assets 2015: $313,768Liabilities 2015: $27,834Net Assets 2015: $285,9342015Assets 2016: $353,191Liabilities 2016: $12,426Net Assets 2016: $340,7652016Assets 2017: $372,930Liabilities 2017: $20,859Net Assets 2017: $352,0692017Assets 2018: $352,165Liabilities 2018: $18,905Net Assets 2018: $333,2602018Assets 2019: $115,267Liabilities 2019: $7,833Net Assets 2019: $107,4352019Assets 2020: $119,457Liabilities 2020: $8,419Net Assets 2020: $111,0382020Assets 2021: $379,575Liabilities 2021: $13,827Net Assets 2021: $365,7482021Assets 2022: $906,763Liabilities 2022: $14,621Net Assets 2022: $892,1422022

Highlighted filing

2021

Assets$379,575
Liabilities$13,827
Net Assets$365,748
Open 2021 Filing

Operations Trend

Revenue Growth19th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2012: $131,768Expenses 2012: $141,475Net Income 2012: -$9,7072012Revenue 2013: $152,046Expenses 2013: $152,673Net Income 2013: -$6272013Revenue 2014: $128,332Expenses 2014: $101,143Net Income 2014: $27,1892014Revenue 2015: $95,992Expenses 2015: $92,343Net Income 2015: $3,6492015Revenue 2016: $79,272Expenses 2016: $86,135Net Income 2016: -$6,8632016Revenue 2017: $83,196Expenses 2017: $80,938Net Income 2017: $2,2582017Revenue 2018: $117,383Expenses 2018: $117,154Net Income 2018: $2292018Revenue 2019: $76,965Expenses 2019: $83,351Net Income 2019: -$6,3862019Revenue 2020: $72,247Expenses 2020: $102,904Net Income 2020: -$30,6572020Revenue 2021: $45,203Expenses 2021: $58,675Net Income 2021: -$13,4722021Revenue 2022: $618,531Expenses 2022: $89,374Net Income 2022: $529,1572022

Highlighted filing

2021

Revenue$45,203
Expenses$58,675
Net Income-$13,472
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Jul 22, 2021
Return Version
2020v4.0
Gross Receipts
$66,332
Mission and Program Overview

Mission

Fraternal Organization to gather those to service humanity feed the hungry shelter the homeless aid those in distress and create events and programs for veterans and youth

This is a fraternal organization that operates numerous programs to benefit humanity veteran and youth programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$233,183$292,871▲ $59,688
Land, Buildings, and Equipment, Net$61,572$54,117▼ $7,455
Cash and Non-Interest-Bearing Accounts$38,501$26,297▼ $12,204
Accounts Receivable$3,073$5,000▲ $1,927
Inventories for Sale or Use$1,290$1,290→ $0
Prepaid Expenses and Deferred Charges$631--
Total Assets$338,250$379,575▲ $41,325
Liabilities
Accounts Payable and Accrued Expenses$8,436$7,625▼ $811
Grants Payable$6,737$6,202▼ $535
Total Liabilities$15,173$13,827▼ $1,346
Net Assets / Fund Balance
Net Assets With Donor Restrictions$280,391$340,078▲ $59,687
Net Assets Without Donor Restrictions$42,686$25,670▼ $17,016
Total Net Assets Fund Balance$323,077$365,748▲ $42,671
Total Liabilities and Net Assets / Fund Balance$338,250$379,575▲ $41,325

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$165,399-
Land$32,500--
Equipment$21,617$94,233-
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Larry NicklesSecretaryPT$5,720$5,720
Jo HarrellsonTreasurerPT$3,000$3,000

Board Members and Trustees

NameTitle
Brian DavisTrustee
Douglas JonesTrustee
J Raffield IVTrustee
Mark KnechtelTrustee
Sammy AvinsTrustee
Fred KubalaEr
Thomas SinnerLd Knight
M RobinsonLec Knight
Robert ShireyLoy Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$29,604
Program Service Revenue
$0
Investment Income
$10,028
Other Revenue
$5,571
All Other Contributions
$7,380
Change in Net Assets
$-13,472
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$45,931
Total Fundraising Expense$14,972
Salaries, Compensation, and Employee Benefits$9,814
Grants and Similar Amounts Paid$2,500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses-$9,478$14,972$24,450
Current Officers, Directors, Trustees, and Key Employees-$8,720-$8,720
Insurance-$5,143-$5,143
Depreciation Depletion-$4,530-$4,530
Payments to Affiliates-$3,307-$3,307
Grants to Domestic Individuals$2,500--$2,500
Other Expenses-$1,800-$1,800
Office Expenses-$1,032-$1,032
Payroll Taxes-$951-$951
Benefits to Members$430--$430
Fees for Services Accounting-$418-$418
Other Salaries and Wages-$143-$143
Advertising-$63-$63
Total Functional Expenses$2,930$40,773$14,972$58,675
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$3,383
Gaming Direct Expenses$2,581
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Management duties delegated
No

Governance Explanations

990 Part VI Line 6

“Dues paying members voted on by membership”

990 Part VI Line 6A

“All governing body votes subject to full membership approval”

990 Part VI Line 8A

“All meetings have recorded minutes including committee”

990 Part VI Line 11A and 12B

“The year end tax return was reported on the first meeting after its completion”

990 Part VI Line 19

“All governing docs and Tax Returns available to public upon request”

Filing and Contact Details

Filer

Filer Name
Benevolent Protective Order of
EIN
57-0158957
Address
1100 W Liberty Street, Sumter, SC 29150

Signing Officer

Name
Fred Kubala
Title
Exaulted Ruler
Signed
2021-07-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Fred Kubala Exaulted Ruler
Voting Board Members
14
Independent Board Members
0
Employees
4
Volunteers
25

Preparer

Firm
IFC Tax and Accounting Servi
Address
1222 Alice Drive, Sumter, SC 29150
Preparer
Michael P Hanrahan
Phone
8034640123
Supplemental Narrative

Additional Explanations

990 Part IV Line 11B

“This is a restricted fund Sidney Smith Fund”

990 Part V Line 3A

“990T included with return”

Raw XML Appendix400 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/Form990PartVIISectionAGrp/TitleTxt5Trustee
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0631
IRS990/PrincipalOfficerNm0Fred Kubala Exaulted Ruler
IRS990/PriorPeriodAdjustmentsAmt0-37876
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02359
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02200
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt020861
IRS990/PYInvestmentIncomeAmt011
IRS990/PYOtherExpensesAmt086179
IRS990/PYOtherRevenueAmt051375
IRS990/PYRevenuesLessExpensesAmt0-30657
IRS990/PYSalariesCompEmpBnftPaidAmt016725
IRS990/PYTotalExpensesAmt0102904
IRS990/PYTotalRevenueAmt072247
IRS990/ReconcilationRevenueExpnssAmt0-13472
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-4389
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0165399
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0165399
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt021617
IRS990ScheduleD/EquipmentGrp/DepreciationAmt094233
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0115850
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt032500
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt032500
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt054117
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0This is a restricted fund Sidney Smith Fund
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990T included with return
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Dues paying members voted on by membership
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All governing body votes subject to full membership approval
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All meetings have recorded minutes including committee
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The year end tax return was reported on the first meeting after its completion
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6All governing docs and Tax Returns available to public upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0990 Part IV Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1990 Part V Line 3A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2990 Part VI Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3990 Part VI Line 6A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4990 Part VI Line 8A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5990 Part VI Line 11A and 12B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6990 Part VI Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0338250
IRS990/TotalAssetsEOYAmt0379575
IRS990/TotalAssetsGrp/BOYAmt0338250
IRS990/TotalAssetsGrp/EOYAmt0379575
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt029604
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014972
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt040773
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02930
IRS990/TotalFunctionalExpensesGrp/TotalAmt058675
IRS990/TotalGrossUBIAmt0499
IRS990/TotalLiabilitiesBOYAmt015173
IRS990/TotalLiabilitiesEOYAmt013827
IRS990/TotalLiabilitiesGrp/BOYAmt015173
IRS990/TotalLiabilitiesGrp/EOYAmt013827
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0323077
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0365748
IRS990/TotalProgramServiceExpensesAmt02359
IRS990/TotalReportableCompFromOrgAmt08720
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt015100
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt045203
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0499
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0338250
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0379575
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01100 W Liberty Street
IRS990/USAddress/CityNm0Sumter
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029150
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Fred Kubala
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Exaulted Ruler
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Benevolent Protective Order of
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Sumter 855
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0570158957
ReturnHeader/Filer/USAddress/AddressLine1Txt01100 W Liberty Street
ReturnHeader/Filer/USAddress/CityNm0Sumter
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029150
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0272156344
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0IFC Tax and Accounting Servi
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01222 Alice Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Sumter
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029150
ReturnHeader/PreparerPersonGrp/PhoneNum08034640123
ReturnHeader/PreparerPersonGrp/PreparationDt02021-07-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael P Hanrahan
ReturnHeader/ReturnTs02021-08-10T11:38:46-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Fred
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Kubala
ReturnHeader/TaxPeriodBeginDt02020-04-01
ReturnHeader/TaxPeriodEndDt02021-03-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$379,575
Liabilities
$13,827
Net assets
$365,748
Revenue
$45,203
Expenses
$58,675
Net income
-$13,472
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$9.07$0.15$8.92$6.19$0.89$5.29
2021Detailed filing. Detailed filing data is available for this year.$3.80$0.14$3.66$0.45$0.59$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.19$0.08$1.11$0.72$1.03$0.31
2019Summary only. Only limited summary data is available for this year.$1.15$0.08$1.07$0.77$0.83$0.06
2018Summary only. Only limited summary data is available for this year.$3.52$0.19$3.33$1.17$1.17$0.00
2017Summary only. Only limited summary data is available for this year.$3.73$0.21$3.52$0.83$0.81$0.02
2016Summary only. Only limited summary data is available for this year.$3.53$0.12$3.41$0.79$0.86$0.07
2015Summary only. Only limited summary data is available for this year.$3.14$0.28$2.86$0.96$0.92$0.04
2014Summary only. Only limited summary data is available for this year.$4.19$0.39$3.80$1.28$1.01$0.27
2013Summary only. Only limited summary data is available for this year.$4.04$0.48$3.55$1.52$1.53$0.01
2012Summary only. Only limited summary data is available for this year.$3.95$0.52$3.43$1.32$1.41$0.10