Civic Intelligence

Benevolent & Protective Order Of

990 • Fiscal year 2017 • EIN 57-0343187

Apr 01, 2016 to Mar 31, 2017 • Filed on Jun 12, 2017

P O Box 22967Gaffney, SC 29342-2267

(864) 489-3187

Siviq Scores

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

Liabilities / Assets

57th percentile

0.04x

Higher debt load relative to assets than 57% of similar nonprofits.

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

Liabilities / Revenue

41st percentile

0.03x

Higher debt load relative to revenue than 41% of similar nonprofits.

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

Net Margin

29th percentile

-5.1%

Higher net margin than 29% of similar nonprofits.

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

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

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

Asset Growth

12th percentile

-4.1%

Faster asset growth than 12% of similar nonprofits.

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

Revenue Growth

55th percentile

5.6%

Faster revenue growth than 55% of similar nonprofits.

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

Assets

Down

$138,102

Down $5,854 (-4.1%) from 2016

Net Assets

Down

$133,119

Down $7,347 (-5.2%) from 2016

Liabilities

Up

$4,983

Up $1,493 (+43%) from 2016

Revenue

Up

$142,885

Up $7,587 (+5.6%) from 2016

Expenses

Up

$150,232

Up $4,863 (+3.3%) from 2016

Net Income

Up

-$7,347

Up $2,724 (+27%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $201,762Liabilities 2012: $6,444Net Assets 2012: $195,3182012Assets 2013: $173,118Liabilities 2013: $3,106Net Assets 2013: $170,0122013Assets 2014: $160,204Liabilities 2014: $1,960Net Assets 2014: $158,2442014Assets 2015: $156,751Liabilities 2015: $6,214Net Assets 2015: $150,5372015Assets 2016: $143,956Liabilities 2016: $3,490Net Assets 2016: $140,4662016Assets 2017: $138,102Liabilities 2017: $4,983Net Assets 2017: $133,1192017Assets 2018: $143,710Liabilities 2018: $8,411Net Assets 2018: $135,2992018Assets 2019: $173,477Liabilities 2019: $15,265Net Assets 2019: $158,2122019Assets 2020: $173,701Liabilities 2020: $12,787Net Assets 2020: $160,9142020Assets 2021: $208,251Liabilities 2021: $12,680Net Assets 2021: $195,5712021Assets 2022: $232,210Liabilities 2022: $15,100Net Assets 2022: $217,1102022Assets 2023: $276,998Liabilities 2023: $15,291Net Assets 2023: $261,7072023Assets 2024: $333,065Liabilities 2024: $28,738Net Assets 2024: $304,3272024Assets 2025: $326,611Liabilities 2025: $39,578Net Assets 2025: $287,0332025

Highlighted filing

2017

Assets$138,102
Liabilities$4,983
Net Assets$133,119

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2012: $96,787Expenses 2012: $93,902Net Income 2012: $2,8852012Revenue 2013: $117,518Expenses 2013: $141,465Net Income 2013: -$23,9472013Revenue 2014: $130,276Expenses 2014: $142,044Net Income 2014: -$11,7682014Revenue 2015: $130,212Expenses 2015: $137,919Net Income 2015: -$7,7072015Revenue 2016: $135,298Expenses 2016: $145,369Net Income 2016: -$10,0712016Revenue 2017: $142,885Expenses 2017: $150,232Net Income 2017: -$7,3472017Revenue 2018: $163,565Expenses 2018: $161,385Net Income 2018: $2,1802018Revenue 2019: $151,254Expenses 2019: $120,044Net Income 2019: $31,2102019Revenue 2020: $187,027Expenses 2020: $175,886Net Income 2020: $11,1412020Revenue 2021: $248,597Expenses 2021: $212,137Net Income 2021: $36,4602021Revenue 2022: $271,888Expenses 2022: $250,347Net Income 2022: $21,5412022Revenue 2023: $338,173Expenses 2023: $332,194Net Income 2023: $5,9792023Revenue 2024: $330,573Expenses 2024: $336,377Net Income 2024: -$5,8042024Revenue 2025: $308,702Expenses 2025: $229,068Net Income 2025: $79,6342025

Highlighted filing

2017

Revenue$142,885
Expenses$150,232
Net Income-$7,347
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Jun 12, 2017
Return Version
2016v3.0
Gross Receipts
$1,971,531
Mission and Program Overview

Mission

To provide an elks lodge that works to raise money to provide scholarships and contribute to local boys & girls baseball/softball/basketball teams, relay for life, veterans remembrance, alzheimers golf tournament, adopt a soldier, christmas baskets & toys for kids, local persons

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$71,547$73,225▲ $1,678
Land, Buildings, and Equipment, Net$62,288$56,917▼ $5,371
Inventories for Sale or Use$4,015$4,072▲ $57
Cash and Non-Interest-Bearing Accounts$6,106$3,888▼ $2,218
Total Assets$143,956$138,102▼ $5,854
Liabilities
Deferred Revenue$3,134$4,252▲ $1,118
Other Liabilities$223$731▲ $508
Accounts Payable and Accrued Expenses$133--
Total Liabilities$3,490$4,983▲ $1,493
Net Assets / Fund Balance
Unrestricted Net Assets$135,931$129,507▼ $6,424
Temporarily Rstr Net Assets$4,535$3,612▼ $923
Total Net Assets Fund Balance$140,466$133,119▼ $7,347
Total Liabilities and Net Assets / Fund Balance$143,956$138,102▼ $5,854

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$35,271$181,423$216,694
Equipment$13,646$136,323$149,969
Land$8,000-$8,000
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$71,919
Program Service Revenue
$0
Investment Income
$3
Other Revenue
$70,963
All Other Contributions
$50,939
Change in Net Assets
$-7,347
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$63,067
Salaries, Compensation, and Employee Benefits$60,188
Grants and Similar Amounts Paid$26,977
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$50,386--$50,386
Grants to Domestic Individuals$17,382--$17,382
Occupancy$14,448--$14,448
Insurance$9,738--$9,738
Grants to Domestic Orgs$9,595--$9,595
Current Officers, Directors, Trustees, and Key Employees$6,000--$6,000
All Other Expenses$5,708--$5,708
Conferences and Meetings$5,453--$5,453
Depreciation Depletion$5,371--$5,371
Payroll Taxes$3,802--$3,802
Office Expenses$2,857--$2,857
Fees for Services Accounting$2,758--$2,758
Other Expenses$1,724--$1,724
Travel$355--$355
Interest$32--$32
Advertising$27--$27
Total Functional Expenses$150,232$0$0$150,232
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,801,087
Gaming Direct Expenses$1,788,256
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$731
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

ARE ALL EQUAL

Member election for additional members Part VI line 7A

MAJORITY VOTE

Governing body decisions Part VI line 7B

MAJORITY VOTE

Form 990 governing body review Part VI line 11

The 990 return was reviewed by the board before filing.

Other officer or key employee compensation Part VI line 15B

Officers of the organization do not receive a salary from the organization...all hourly/salary rates paid to lodge employees are reviewed and approved by the lodge officers.

Governing documents etc available to public Part VI line 19

All applicable governing documents are made available to the general public when requested either by inspection or by providing copies upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
57-0343187
Address
P O BOX 22967, GAFFNEY, SC 29342-2267
Doing Business As
The Elks 1305

Signing Officer

Name
Mike Wylie
Title
Exalter Ruler
Phone
8644893187
Signed
2017-06-12
Discuss with paid preparer
Yes

Organization Details

Formed
1953
Legal Domicile
Sc
Voting Board Members
16
Independent Board Members
16
Employees
8

Preparer

Firm
Smith Accounting LLC
Address
131 HALL STREET, SPARTANBURG, SC 29302
Preparer
Pamela Smith
Phone
8645429754
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IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE AN ELKS LODGE THAT WORKS TO RAISE MONEY TO PROVIDE SCHOLARSHIPS AND CONTRIBUTE TO LOCAL BOYS & GIRLS BASEBALL/SOFTBALL/BASKETBALL TEAMS, RELAY FOR LIFE, VETERANS REMEMBRANCE, ALZHEIMERS GOLF TOURNAMENT, ADOPT A SOLDIER, CHRISTMAS BASKETS & TOYS FOR KIDS, LOCAL PERSONS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0140466
IRS990/NetAssetsOrFundBalancesEOYAmt0133119
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt012831
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt012831
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt057907
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt057907
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0225
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0225
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt014448
IRS990/OccupancyGrp/TotalAmt014448
IRS990/OfficeExpensesGrp/ProgramServicesAmt02857
IRS990/OfficeExpensesGrp/TotalAmt02857
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0FACILITY MAINTENANCEREPAIRS
IRS990/OtherExpensesGrp/Desc1ALARM SERVICE
IRS990/OtherExpensesGrp/Desc2NATIONAL AND STATE DUES
IRS990/OtherExpensesGrp/Desc3EXCISE TAX
IRS990/OtherExpensesGrp/ProgramServicesAmt011121
IRS990/OtherExpensesGrp/ProgramServicesAmt1180
IRS990/OtherExpensesGrp/ProgramServicesAmt23295
IRS990/OtherExpensesGrp/ProgramServicesAmt31724
IRS990/OtherExpensesGrp/TotalAmt011121
IRS990/OtherExpensesGrp/TotalAmt1180
IRS990/OtherExpensesGrp/TotalAmt23295
IRS990/OtherExpensesGrp/TotalAmt31724
IRS990/OtherLiabilitiesGrp/BOYAmt0223
IRS990/OtherLiabilitiesGrp/EOYAmt0731
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt050386
IRS990/OtherSalariesAndWagesGrp/TotalAmt050386
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt03802
IRS990/PayrollTaxesGrp/TotalAmt03802
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt046406
IRS990/PYGrantsAndSimilarPaidAmt029806
IRS990/PYInvestmentIncomeAmt0231
IRS990/PYOtherExpensesAmt056095
IRS990/PYOtherRevenueAmt088661
IRS990/PYRevenuesLessExpensesAmt0-10000
IRS990/PYSalariesCompEmpBnftPaidAmt059397
IRS990/PYTotalExpensesAmt0145298
IRS990/PYTotalRevenueAmt0135298
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-7347
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0225
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt071547
IRS990/SavingsAndTempCashInvstGrp/EOYAmt073225
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt035271
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0181423
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0216694
IRS990ScheduleD/EquipmentGrp/BookValueAmt013646
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0136323
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0149969
IRS990ScheduleD/LandGrp/BookValueAmt08000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt08000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0731
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt056917
IRS990ScheduleD/TotalLiabilityAmt0731
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0true
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01788256
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt01801087
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01801087
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt012831
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt01788256
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt01788256
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingManagerIsIndCntrctInd0X
IRS990ScheduleG/GamingManagerPersonNm0B AND E ASSOCIATES INC
IRS990ScheduleG/GamingOtherFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0ANGIE S BEATTIE BOOKKEEPING TAX
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0true
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0P O BOX 673
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0GAFFNEY
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0SC
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd0293420673
IRS990ScheduleG/StatesWhereGamingConductedCd0SC
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0CASH PAYMENTS FOR VARIOUS CHARITIES
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0CASH PAYMENTS TO VARIOUS SMALL LOCAL CHARITIES
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Monitoring procedures (Part I, line 2)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ARE ALL EQUAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MAJORITY VOTE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MAJORITY VOTE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 RETURN WAS REVIEWED BY THE BOARD BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICERS OF THE ORGANIZATION DO NOT RECEIVE A SALARY FROM THE ORGANIZATION...ALL HOURLY/SALARY RATES PAID TO LODGE EMPLOYEES ARE REVIEWED AND APPROVED BY THE LODGE OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL APPLICABLE GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC WHEN REQUESTED EITHER BY INSPECTION OR BY PROVIDING COPIES UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt04535
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt03612
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0143956
IRS990/TotalAssetsEOYAmt0138102
IRS990/TotalAssetsGrp/BOYAmt0143956
IRS990/TotalAssetsGrp/EOYAmt0138102
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt071919
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0150232
IRS990/TotalFunctionalExpensesGrp/TotalAmt0150232
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03490
IRS990/TotalLiabilitiesEOYAmt04983
IRS990/TotalLiabilitiesGrp/BOYAmt03490
IRS990/TotalLiabilitiesGrp/EOYAmt04983
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0140466
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0133119
IRS990/TotalOtherCompensationAmt00

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.$3.27$0.40$2.87$3.09$2.29$0.80
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.33$0.29$3.04$3.31$3.36$0.06
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.77$0.15$2.62$3.38$3.32$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.32$0.15$2.17$2.72$2.50$0.22
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.13$1.96$2.49$2.12$0.36
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$0.13$1.61$1.87$1.76$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.73$0.15$1.58$1.51$1.20$0.31
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.08$1.35$1.64$1.61$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.38$0.05$1.33$1.43$1.50$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.03$1.40$1.35$1.45$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.57$0.06$1.51$1.30$1.38$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.60$0.02$1.58$1.30$1.42$0.12
2013Summary only. Only limited summary data is available for this year.$1.73$0.03$1.70$1.18$1.41$0.24
2012Summary only. Only limited summary data is available for this year.$2.02$0.06$1.95$0.97$0.94$0.03