Civic Intelligence

Benevolent & Protective Order Elks

990 • Fiscal year 2022 • EIN 58-0418213

Apr 01, 2021 to Mar 31, 2022 • Filed on Apr 10, 2023

Post Office Box 60037Savannah, GA 31420-0037

(912) 927-2183

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.16x

Higher debt load relative to assets than 82% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

74th percentile

0.16x

Higher debt load relative to revenue than 74% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Net Margin

82nd percentile

25%

Higher net margin than 82% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Asset Growth

85th percentile

23%

Faster asset growth than 85% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

94th percentile

162%

Faster revenue growth than 94% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$245,093

Up $45,224 (+23%) from 2021

Net Assets

Up

$206,458

Up $62,139 (+43%) from 2021

Liabilities

Down

$38,635

Down $16,915 (-30%) from 2021

Revenue

Up

$248,182

Up $153,489 (+162%) from 2021

Expenses

Up

$186,043

Up $60,808 (+49%) from 2021

Net Income

Up

$62,139

Up $92,681 (+303%) from 2021

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $316,478Liabilities 2011: $34,323Net Assets 2011: $282,1552011Assets 2012: $315,837Liabilities 2012: $17,473Net Assets 2012: $298,3642012Assets 2013: $346,854Liabilities 2013: $41,860Net Assets 2013: $304,9942013Assets 2014: $282,113Liabilities 2014: $18,741Net Assets 2014: $263,3722014Assets 2015: $196,892Liabilities 2015: $26,572Net Assets 2015: $170,3202015Assets 2016: $207,705Liabilities 2016: $29,013Net Assets 2016: $178,6922016Assets 2017: $203,779Liabilities 2017: $31,799Net Assets 2017: $171,9802017Assets 2018: $219,141Liabilities 2018: $34,958Net Assets 2018: $184,1832018Assets 2019: $220,859Liabilities 2019: $32,160Net Assets 2019: $188,6992019Assets 2020: $230,372Liabilities 2020: $44,325Net Assets 2020: $186,0472020Assets 2021: $199,869Liabilities 2021: $55,550Net Assets 2021: $144,3192021Assets 2022: $245,093Liabilities 2022: $38,635Net Assets 2022: $206,4582022Assets 2023: $243,606Liabilities 2023: $80,529Net Assets 2023: $163,0772023Assets 2024: $260,235Liabilities 2024: $76,094Net Assets 2024: $184,1412024Assets 2025: $229,268Liabilities 2025: $74,915Net Assets 2025: $154,3532025

Highlighted filing

2022

Assets$245,093
Liabilities$38,635
Net Assets$206,458

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $130,3512011Revenue 2012: $113,770Expenses 2012: $94,491Net Income 2012: $19,2792012Revenue 2013: $102,687Expenses 2013: $96,057Net Income 2013: $6,6302013Revenue 2014: $76,560Expenses 2014: $118,182Net Income 2014: -$41,6222014Revenue 2015: $127,227Expenses 2015: $129,268Net Income 2015: -$2,0412015Revenue 2016: $121,181Expenses 2016: $112,809Net Income 2016: $8,3722016Revenue 2017: $121,412Expenses 2017: $125,894Net Income 2017: -$4,4822017Revenue 2018: $135,608Expenses 2018: $123,405Net Income 2018: $12,2032018Revenue 2019: $137,875Expenses 2019: $133,359Net Income 2019: $4,5162019Revenue 2020: $186,866Expenses 2020: $145,193Net Income 2020: $41,6732020Revenue 2021: $94,693Expenses 2021: $125,235Net Income 2021: -$30,5422021Revenue 2022: $248,182Expenses 2022: $186,043Net Income 2022: $62,1392022Revenue 2023: $149,463Expenses 2023: $118,671Net Income 2023: $30,7922023Revenue 2024: $156,127Expenses 2024: $135,063Net Income 2024: $21,0642024Revenue 2025: $138,185Expenses 2025: $167,973Net Income 2025: -$29,7882025

Highlighted filing

2022

Revenue$248,182
Expenses$186,043
Net Income$62,139
Jump To
Filing Snapshot
Filing Period
Apr 1, 2021 to Mar 31, 2022
Signed
Apr 10, 2023
Return Version
2021v4.2
Gross Receipts
$435,292
Mission and Program Overview

Mission

Building a better future by providing tomorrows leaders (youth) with educational programs such as drug awareness along with activities & scholarships. Honoring all vetarans by implementing & supporting programs that provide assistance.

Building a better future by providing tomorrows leaders (youth) with educational programs such as drug awareness along with activities and scholarships. Honoring all veterans by implementing and supporting programs that provide assistance.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$144,319$206,458▲ $62,139
Land, Buildings, and Equipment, Net$51,566$114,837▲ $63,271
Investments in Publicly Traded Securities$109,613$81,781▼ $27,832
Cash and Non-Interest-Bearing Accounts$31,379$42,526▲ $11,147
Inventories for Sale or Use$7,311$5,949▼ $1,362
Total Assets$199,869$245,093▲ $45,224
Liabilities
Deferred Revenue$43,987$24,582▼ $19,405
Accounts Payable and Accrued Expenses$11,563$14,053▲ $2,490
Total Liabilities$55,550$38,635▼ $16,915
Net Assets / Fund Balance
Total Net Assets Fund Balance$144,319$206,458▲ $62,139
Total Liabilities and Net Assets / Fund Balance$199,869$245,093▲ $45,224

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$31,865$467,331-
Other Land Buildings$1,369$1,761-
Land$20,981--
Equipment$60,622$109,883-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charlie HendricksDirector
Larry McDanielsDirector
Ryan SelgrenDirector
Tom CurranDirector
Ed GizaraExalted Ruler and Director
Fausto TenenLeading Knight and Director
Nelson F LawsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$91,230
Program Service Revenue
$4,745
Investment Income
$837
Other Revenue
$151,370
All Other Contributions
$8,025
Change in Net Assets
$62,139
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$146,262
Salaries, Compensation, and Employee Benefits$39,781
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$20,158$24,469-$44,627
Occupancy$20,846--$20,846
Current Officers, Directors, Trustees, and Key Employees-$18,036-$18,036
Other Salaries and Wages-$14,775-$14,775
Depreciation Depletion$8,907--$8,907
Office Expenses-$7,419-$7,419
Payroll Taxes-$6,970-$6,970
Conferences and Meetings-$4,208-$4,208
Information Technology-$3,808-$3,808
Other Expenses-$2,688-$2,688
Advertising-$1,746-$1,746
Interest-$45-$45
Total Functional Expenses$49,911$136,132$0$186,043
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$134,531
Gaming Direct Expenses$115,995
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual$58,830$58,830$11,660$47,170
Total Events$58,830$58,830$11,660$47,170
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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

Nominations for the Exalted Ruler, Leading Knight, Loyal Knight, Lecturing Knight, and any of the five other directors whose term has expired are made at the first Lodge meeting in February, with the election by the Lodge members present at the second meeting in February. Installation of the new officers and directors takes place at the first meeting in April. All the four named officers are also directors

Member election for additional members Part VI line 7A

All members have an opportunity to nominate and vote on nominations for new board. Members must be present to vote during elections.

Governing body decisions Part VI line 7B

Every member has a right to vote if present on all decisions made for the organization.

Form 990 governing body review Part VI line 11

A copy of the 990 is provided to all directors for review prior to filing with the IRS. All directors are voting members of the board

Governing documents etc available to public Part VI line 19

Documents available upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order Elks
EIN
58-0418213
Address
Post Office Box 60037, Savannah, GA 31420-0037
Doing Business As
Savannah Lodge No 183

Signing Officer

Name
Nelson Lawson
Title
Treasurer
Phone
9129272183
Signed
2023-04-10
Discuss with paid preparer
Yes

Organization Details

Formed
1981
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
9
Employees
2

Preparer

Firm
Wendy DelAcqua PC
Address
334 Old Jesup Road, Brunswick, GA 31520
Preparer
Wendy DelAcqua CPA
Phone
9122658448
Supplemental Narrative

Additional Explanations

Amended return information

The organization had significant changes to the board during the time after the fiscal year end, time was required to find documents and properly report financial transactions to prepare the tax return.

List of other fees for services expenses Part IX line 11G

See Summary Overflow statement.

List of other expenses Part IX line 24E

See Summary Overflow statement.

Raw XML AppendixShowing 400 of 414 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/RentalIncomeOrLossGrp/RealAmt086569
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0248182
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0144319
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0206458
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt031865
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0467331
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0499196
IRS990ScheduleD/EquipmentGrp/BookValueAmt060622
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0109883
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0170505
IRS990ScheduleD/LandGrp/BookValueAmt020981
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt020981
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01369
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01761
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt03130
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0114837
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011660
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Annual
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt058830
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt058830
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt058830
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt058830
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt047170
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt011660
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt011660
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt063994
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt063994
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0115995
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0134531
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0134531
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt018536
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt024001
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt024001
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt028000
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt028000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingManagerPersonNm0Tom Everett
IRS990ScheduleG/GamingManagerServicesProvTxt0Bingo Committee Chairman
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0Jessie Shirah-Freeman
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt04 Turtle Lane
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Savannah
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0GA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd031411
IRS990ScheduleG/StatesWhereGamingConductedCd0GA
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization had significant changes to the board during the time after the fiscal year end, time was required to find documents and properly report financial transactions to prepare the tax return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Nominations for the Exalted Ruler, Leading Knight, Loyal Knight, Lecturing Knight, and any of the five other directors whose term has expired are made at the first Lodge meeting in February, with the election by the Lodge members present at the second meeting in February. Installation of the new officers and directors takes place at the first meeting in April. All the four named officers are also directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All members have an opportunity to nominate and vote on nominations for new board. Members must be present to vote during elections.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Every member has a right to vote if present on all decisions made for the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A copy of the 990 is provided to all directors for review prior to filing with the IRS. All directors are voting members of the board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Documents available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6See Summary Overflow statement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7See Summary Overflow statement.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Amended return information
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0199869
IRS990/TotalAssetsEOYAmt0245093
IRS990/TotalAssetsGrp/BOYAmt0199869
IRS990/TotalAssetsGrp/EOYAmt0245093
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt091230
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0136132
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt049911
IRS990/TotalFunctionalExpensesGrp/TotalAmt0186043
IRS990/TotalGrossUBIAmt063068
IRS990/TotalLiabilitiesBOYAmt055550
IRS990/TotalLiabilitiesEOYAmt038635
IRS990/TotalLiabilitiesGrp/BOYAmt055550
IRS990/TotalLiabilitiesGrp/EOYAmt038635
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0144319
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0206458
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt049911
IRS990/TotalProgramServiceRevenueAmt04745
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt093884
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0248182
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt063068
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0199869
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0245093
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Nelson Lawson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum09129272183
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Benevolent & Protective Order Elks
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0580418213
ReturnHeader/Filer/USAddress/AddressLine1Txt0Post Office Box 60037
ReturnHeader/Filer/USAddress/CityNm0Savannah
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd0314200037
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043759316

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.$2.29$0.75$1.54$1.38$1.68$0.30
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.76$1.84$1.56$1.35$0.21
2023Detailed filing. Detailed filing data is available for this year.$2.44$0.81$1.63$1.49$1.19$0.31
2022Detailed filing. Detailed filing data is available for this year.$2.45$0.39$2.06$2.48$1.86$0.62
2021Detailed filing. Detailed filing data is available for this year.$2.00$0.56$1.44$0.95$1.25$0.31
2020Summary only. Only limited summary data is available for this year.$2.30$0.44$1.86$1.87$1.45$0.42
2019Summary only. Only limited summary data is available for this year.$2.21$0.32$1.89$1.38$1.33$0.05
2018Detailed filing. Detailed filing data is available for this year.$2.19$0.35$1.84$1.36$1.23$0.12
2017Summary only. Only limited summary data is available for this year.$2.04$0.32$1.72$1.21$1.26$0.04
2016Summary only. Only limited summary data is available for this year.$2.08$0.29$1.79$1.21$1.13$0.08
2015Summary only. Only limited summary data is available for this year.$1.97$0.27$1.70$1.27$1.29$0.02
2014Summary only. Only limited summary data is available for this year.$2.82$0.19$2.63$0.77$1.18$0.42
2013Summary only. Only limited summary data is available for this year.$3.47$0.42$3.05$1.03$0.96$0.07
2012Summary only. Only limited summary data is available for this year.$3.16$0.17$2.98$1.14$0.94$0.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.16$0.34$2.82$1.30