Civic Intelligence

Ocala Elks Association Inc

990 • Fiscal year 2020 • EIN 59-0913231

Apr 01, 2019 to Mar 31, 2020 • Filed on Jan 28, 2021

702 NE 25th AveOcala, FL 34470

(352) 732-7091

Siviq Scores

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

Liabilities / Assets

69th percentile

0.08x

Higher debt load relative to assets than 69% of similar nonprofits.

2020 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.12x

Higher debt load relative to revenue than 55% of similar nonprofits.

2020 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2020

Net Margin

33rd percentile

-8.8%

Higher net margin than 33% of similar nonprofits.

2020 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

72nd percentile

$8,925

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2020 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2020

Asset Growth

18th percentile

-5.4%

Faster asset growth than 18% of similar nonprofits.

2020 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

74th percentile

5.4%

Faster revenue growth than 74% of similar nonprofits.

2020 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$1,335,513

Down $76,871 (-5.4%) from 2019

Net Assets

Down

$1,233,873

Down $75,844 (-5.8%) from 2019

Liabilities

Down

$101,640

Down $1,027 (-1.0%) from 2019

Revenue

Up

$866,431

Up $44,742 (+5.4%) from 2019

Expenses

Up

$942,275

Up $113,651 (+14%) from 2019

Net Income

Down

-$75,844

Down $68,909 (-994%) from 2019

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,502,560Liabilities 2012: $92,584Net Assets 2012: $1,409,9762012Assets 2013: $1,485,523Liabilities 2013: $124,737Net Assets 2013: $1,360,7862013Assets 2014: $1,377,392Liabilities 2014: $119,655Net Assets 2014: $1,257,7372014Assets 2015: $1,409,143Liabilities 2015: $108,347Net Assets 2015: $1,300,7962015Assets 2016: $1,435,093Liabilities 2016: $105,385Net Assets 2016: $1,329,7082016Assets 2017: $1,428,533Liabilities 2017: $98,006Net Assets 2017: $1,330,5272017Assets 2018: $1,406,405Liabilities 2018: $89,753Net Assets 2018: $1,316,6522018Assets 2019: $1,412,384Liabilities 2019: $102,667Net Assets 2019: $1,309,7172019Assets 2020: $1,335,513Liabilities 2020: $101,640Net Assets 2020: $1,233,8732020Assets 2021: $1,472,800Liabilities 2021: $189,676Net Assets 2021: $1,283,1242021Assets 2022: $1,483,804Liabilities 2022: $172,162Net Assets 2022: $1,311,6422022Assets 2023: $1,707,223Liabilities 2023: $101,148Net Assets 2023: $1,606,0752023Assets 2024: $1,739,980Liabilities 2024: $88,193Net Assets 2024: $1,651,7872024Assets 2025: $1,810,619Liabilities 2025: $90,157Net Assets 2025: $1,720,4622025

Highlighted filing

2020

Assets$1,335,513
Liabilities$101,640
Net Assets$1,233,873

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $729,367Expenses 2012: $784,471Net Income 2012: -$55,1042012Revenue 2013: $749,241Expenses 2013: $800,148Net Income 2013: -$50,9072013Revenue 2014: $687,920Expenses 2014: $775,217Net Income 2014: -$87,2972014Revenue 2015: $794,034Expenses 2015: $745,273Net Income 2015: $48,7612015Revenue 2016: $741,449Expenses 2016: $712,537Net Income 2016: $28,9122016Revenue 2017: $360,738Expenses 2017: $359,919Net Income 2017: $8192017Revenue 2018: $363,401Expenses 2018: $377,276Net Income 2018: -$13,8752018Revenue 2019: $821,689Expenses 2019: $828,624Net Income 2019: -$6,9352019Revenue 2020: $866,431Expenses 2020: $942,275Net Income 2020: -$75,8442020Revenue 2021: $596,617Expenses 2021: $553,732Net Income 2021: $42,8852021Revenue 2022: $650,329Expenses 2022: $596,843Net Income 2022: $53,4862022Revenue 2023: $992,188Expenses 2023: $666,707Net Income 2023: $325,4812023Revenue 2024: $664,648Expenses 2024: $617,806Net Income 2024: $46,8422024Revenue 2025: $675,033Expenses 2025: $596,074Net Income 2025: $78,9592025

Highlighted filing

2020

Revenue$866,431
Expenses$942,275
Net Income-$75,844
Jump To
Filing Snapshot
Filing Period
Apr 1, 2019 to Mar 31, 2020
Signed
Jan 28, 2021
Return Version
2019v5.0
Gross Receipts
$887,148
Mission and Program Overview

Mission

The ocala elks lodge provides a facility to its members for dining and entertainment purposes. The facility is also used for meetings and social events for its members.

The elks lodge provides a facility to its members for dining and entertainment purposes. The facility is also used for meetings and social events for its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,121,553$1,072,489▼ $49,064
Investments in Publicly Traded Securities$48,742$125,026▲ $76,284
Cash and Non-Interest-Bearing Accounts$141,870$99,642▼ $42,228
Savings and Temporary Cash Investments$76,258--
Inventories for Sale or Use$11,894$26,289▲ $14,395
Accounts Receivable$12,067$12,067→ $0
Total Assets$1,412,384$1,335,513▼ $76,871
Liabilities
Deferred Revenue$77,757$77,839▲ $82
Accounts Payable and Accrued Expenses$22,497$21,333▼ $1,164
Other Liabilities$2,413$2,468▲ $55
Total Liabilities$102,667$101,640▼ $1,027
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,295,968$1,220,272▼ $75,696
Net Assets With Donor Restrictions$13,749$13,601▼ $148
Total Net Assets Fund Balance$1,309,717$1,233,873▼ $75,844
Total Liabilities and Net Assets / Fund Balance$1,412,384$1,335,513▼ $76,871

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$691,902$764,004$1,455,906
Land$317,596-$317,596
Equipment$62,991$169,050$232,041
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Charles GilmoreSecretaryPT$8,925$8,925
Wayne CurtisTreasurerPT$7,560$7,560

Board Members and Trustees

NameTitle
Kathy RomanTrustee
Ken DavisTrustee
Mike KuminkaTrustee
Ruben LambTrustee
Concordiajo DuplechinEsquire
Ken SarsonyOrganist
Revenue and Support

Revenue Composition

Contributions and Grants
$195,021
Program Service Revenue
$534,096
Investment Income
$3,336
Other Revenue
$133,978
All Other Contributions
$35,465
Change in Net Assets
$-75,844
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$636,704
Salaries, Compensation, and Employee Benefits$305,571
Total Fundraising Expense$45,898
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$198,076$60,678-$258,754
Occupancy$80,354$42,253-$122,607
Office Expenses$14,594$51,129-$65,723
Depreciation Depletion$50,503--$50,503
Other Expenses$45,506$14,331$45,898$45,898
Payroll Taxes$23,663$6,336-$29,999
Insurance$11,240$11,661-$22,901
Fees for Services Accounting$9,269$9,642-$18,911
Current Officers, Directors, Trustees, and Key Employees$16,818--$16,818
All Other Expenses$14,961--$14,961
Information Technology-$6,295-$6,295
Total Functional Expenses$694,052$202,325$45,898$942,275
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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

The members elect the board of trustees, committees and elected officers. The members approve significant decisions of the governing body.

Form 990, Page 6, Part VI, Line 7A

The ocala elks association members elect the board of trustees, committees and elected officers. All members have equal voting rights.

Form 990, Page 6, Part VI, Line 7B

The members approve significant decisions of the governing body. All members have equal voting rights.

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

The lodge reviews the information with the audit committee and governing body and reads the form 990 and financial information prior to the filing of form 990. The lodge reviews the form 990 and financial information with the membership after filing. Additionally, the form 990 and related reports are available for inspection by the membership upon request.

Form 990, Page 6, Part VI, Line 12C

Annual conflict of interest disclosures are reviewed by the board of trustees.

Form 990, Page 6, Part VI, Line 15A

The compensation process for top officials is set and annually reviewed by the board of trustees.

Form 990, Page 6, Part VI, Line 15B

The compensation process for officers is set and annually reviewed by the board of trustees.

Form 990, Page 6, Part VI, Line 19

Form 990 and related reports are available for inspection by the membership upon request. Additionally, a copy is filed with the grand lodge for review.

Filing and Contact Details

Filer

Filer Name
Ocala Elks Association Inc
EIN
59-0913231
Phone
3527327091
Address
702 NE 25TH AVE, OCALA, FL 34470
Doing Business As
Ocala Elks Lodge No 286

Signing Officer

Name
Michael Miller
Title
Exalted Ruler
Phone
3527327091
Signed
2021-01-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Miller
Formed
1958
Legal Domicile
Fl
Voting Board Members
9
Independent Board Members
9
Employees
53
Volunteers
85

Preparer

Firm
Collier Jernigan Eastman & Zublick Pa
Address
550 NE 25TH AVENUE, OCALA, FL 34470-7035
Preparer
Jacquelyn L Eastman CPA
Phone
3527325601
Raw XML Appendix373 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/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0187476
IRS990/PYInvestmentIncomeAmt01285
IRS990/PYOtherExpensesAmt0557240
IRS990/PYOtherRevenueAmt0121950
IRS990/PYProgramServiceRevenueAmt0510978
IRS990/PYRevenuesLessExpensesAmt0-6935
IRS990/PYSalariesCompEmpBnftPaidAmt0271384
IRS990/PYTotalExpensesAmt0828624
IRS990/PYTotalRevenueAmt0821689
IRS990/ReconcilationRevenueExpnssAmt0-75844
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0131843
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0534096
IRS990/SavingsAndTempCashInvstGrp/BOYAmt076258
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0691902
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0764004
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01455906
IRS990ScheduleD/EquipmentGrp/BookValueAmt062991
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0169050
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0232041
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt02468
IRS990ScheduleD/LandGrp/BookValueAmt0317596
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0317596
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01072489
IRS990ScheduleD/TotalLiabilityAmt02468
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS ELECT THE BOARD OF TRUSTEES, COMMITTEES AND ELECTED OFFICERS. THE MEMBERS APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE OCALA ELKS ASSOCIATION MEMBERS ELECT THE BOARD OF TRUSTEES, COMMITTEES AND ELECTED OFFICERS. ALL MEMBERS HAVE EQUAL VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. ALL MEMBERS HAVE EQUAL VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE LODGE REVIEWS THE INFORMATION WITH THE AUDIT COMMITTEE AND GOVERNING BODY AND READS THE FORM 990 AND FINANCIAL INFORMATION PRIOR TO THE FILING OF FORM 990. THE LODGE REVIEWS THE FORM 990 AND FINANCIAL INFORMATION WITH THE MEMBERSHIP AFTER FILING. ADDITIONALLY, THE FORM 990 AND RELATED REPORTS ARE AVAILABLE FOR INSPECTION BY THE MEMBERSHIP UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUAL CONFLICT OF INTEREST DISCLOSURES ARE REVIEWED BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE COMPENSATION PROCESS FOR TOP OFFICIALS IS SET AND ANNUALLY REVIEWED BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE COMPENSATION PROCESS FOR OFFICERS IS SET AND ANNUALLY REVIEWED BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FORM 990 AND RELATED REPORTS ARE AVAILABLE FOR INSPECTION BY THE MEMBERSHIP UPON REQUEST. ADDITIONALLY, A COPY IS FILED WITH THE GRAND LODGE FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01412384
IRS990/TotalAssetsEOYAmt01335513
IRS990/TotalAssetsGrp/BOYAmt01412384
IRS990/TotalAssetsGrp/EOYAmt01335513
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0195021
IRS990/TotalEmployeeCnt053
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt045898
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0202325
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0694052
IRS990/TotalFunctionalExpensesGrp/TotalAmt0942275
IRS990/TotalGrossUBIAmt0226198
IRS990/TotalLiabilitiesBOYAmt0102667
IRS990/TotalLiabilitiesEOYAmt0101640
IRS990/TotalLiabilitiesGrp/BOYAmt0102667
IRS990/TotalLiabilitiesGrp/EOYAmt0101640
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01309717
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01233873
IRS990/TotalProgramServiceExpensesAmt0694052
IRS990/TotalProgramServiceRevenueAmt0534096
IRS990/TotalReportableCompFromOrgAmt016485
IRS990/TotalRevenueGrp/ExclusionAmt0442550
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02662
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0866431
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0226198
IRS990/TotalVolunteersCnt085
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01412384
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01335513
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0720 NE 25TH AVE
IRS990/USAddress/CityNm0OCALA
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd034470
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.ELKS.ORG/LODGES
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL MILLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum03527327091
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-01-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OCALA ELKS ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0OCAL
ReturnHeader/Filer/EIN0590913231
ReturnHeader/Filer/PhoneNum03527327091
ReturnHeader/Filer/USAddress/AddressLine1Txt0702 NE 25TH AVE
ReturnHeader/Filer/USAddress/CityNm0OCALA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd034470
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0593612220
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COLLIER JERNIGAN EASTMAN & ZUBLICK PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0550 NE 25TH AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OCALA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0344707035
ReturnHeader/PreparerPersonGrp/PhoneNum03527325601
ReturnHeader/PreparerPersonGrp/PreparationDt02021-01-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACQUELYN L EASTMAN CPA
ReturnHeader/ReturnTs02021-02-05T13:58:40-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-04-01
ReturnHeader/TaxPeriodEndDt02020-03-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.09$1.72$0.68$0.60$0.08
2024Detailed filing. Detailed filing data is available for this year.$1.74$0.09$1.65$0.66$0.62$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.71$0.10$1.61$0.99$0.67$0.33
2022Detailed filing. Detailed filing data is available for this year.$1.48$0.17$1.31$0.65$0.60$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.47$0.19$1.28$0.60$0.55$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.34$0.10$1.23$0.87$0.94$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.41$0.10$1.31$0.82$0.83$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.41$0.09$1.32$0.36$0.38$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.43$0.10$1.33$0.36$0.36$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.44$0.11$1.33$0.74$0.71$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.41$0.11$1.30$0.79$0.75$0.05
2014Summary only. Only limited summary data is available for this year.$1.38$0.12$1.26$0.69$0.78$0.09
2013Summary only. Only limited summary data is available for this year.$1.49$0.12$1.36$0.75$0.80$0.05
2012Summary only. Only limited summary data is available for this year.$1.50$0.09$1.41$0.73$0.78$0.06