Civic Intelligence

Melbourne Elks Lodge 1744 Bpoe

990 • Fiscal year 2015 • EIN 59-0915130

Apr 01, 2014 to Mar 31, 2015 • Filed on Jun 22, 2015

Post Office Box 1416Melbourne, FL 32902

(321) 259-6577

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$393,046

Down $33,274 (-7.8%) from 2014

Net Assets

Down

$371,047

Down $26,297 (-6.6%) from 2014

Liabilities

Down

$21,999

Down $6,977 (-24%) from 2014

Revenue And Expenses

Revenue

Down

$73,397

Down $27,243 (-27%) from 2014

Expenses

Down

$105,157

Down $10,655 (-9.2%) from 2014

Net Income

Down

-$31,760

Down $16,588 (-109%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $449,866Liabilities 2011: $31,361Net Assets 2011: $418,5052011Assets 2012: $451,755Liabilities 2012: $29,980Net Assets 2012: $421,7752012Assets 2013: $441,813Liabilities 2013: $29,297Net Assets 2013: $412,5162013Assets 2014: $426,320Liabilities 2014: $28,976Net Assets 2014: $397,3442014Assets 2015: $393,046Liabilities 2015: $21,999Net Assets 2015: $371,0472015

Highlighted filing

2015

Assets$393,046
Liabilities$21,999
Net Assets$371,047

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2011: $130,3172011Expenses 2012: $99,7152012Revenue 2013: $100,506Expenses 2013: $115,250Net Income 2013: -$14,7442013Revenue 2014: $100,640Expenses 2014: $115,812Net Income 2014: -$15,1722014Revenue 2015: $73,397Expenses 2015: $105,157Net Income 2015: -$31,7602015

Highlighted filing

2015

Revenue$73,397
Expenses$105,157
Net Income-$31,760
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Jun 22, 2015
Return Version
2014v5.0
Gross Receipts
$181,672
Mission and Program Overview

Mission

FRATERNAL ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$335,519$328,933▼ $6,586
Cash and Non-Interest-Bearing Accounts$47,483$26,403▼ $21,080
Investments Program Related$33,597$20,679▼ $12,918
Inventories for Sale or Use$9,371$11,568▲ $2,197
Savings and Temporary Cash Investments-$5,463-
Prepaid Expenses and Deferred Charges$350--
Total Assets$426,320$393,046▼ $33,274
Liabilities
Deferred Revenue$19,592$14,248▼ $5,344
Other Liabilities$7,789$5,881▼ $1,908
Accounts Payable and Accrued Expenses$1,595$1,870▲ $275
Total Liabilities$28,976$21,999▼ $6,977
Net Assets / Fund Balance
Unrestricted Net Assets$397,344$365,584▼ $31,760
Temporarily Rstr Net Assets-$5,463-
Total Net Assets Fund Balance$397,344$371,047▼ $26,297
Total Liabilities and Net Assets / Fund Balance$426,320$393,046▼ $33,274

Asset Categories

AssetBook ValueDepreciationBasis
Land$194,645-$194,645
Buildings$93,702$62,517$156,219
Investment Program Related Org$20,679--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ron GoetzmanSecretaryPT$4,500$4,500
Sharen SchmittTreasurer-$1,800$1,800

Board Members and Trustees

NameTitle
Armand Louis CassoneTrustee
Calvin JosephsonTrustee
Marie FrickeTrustee
Nancy MillerTrustee
William SmithTrustee
Samuel CasellaExalted Rule
Michael MaddenLeading Knig
Arturo CatapangLecturing Kn
Rita SantelliLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$14,160
Program Service Revenue
$31,454
Investment Income
$114
Other Revenue
$27,669
All Other Contributions
$14,160
Change in Net Assets
$-31,760
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$96,559
Salaries, Compensation, and Employee Benefits$8,598
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$25,572$18,218-$43,790
Depreciation Depletion$10,591--$10,591
Other Salaries and Wages-$7,800-$7,800
Payments to Affiliates$7,680--$7,680
Conferences and Meetings-$5,844-$5,844
Office Expenses$-240$5,088-$4,848
Fees for Services Accounting-$4,400-$4,400
All Other Expenses$660$783-$1,443
Fees for Services Other$1,252--$1,252
Other Expenses$908$1,216-$908
Payroll Taxes-$798-$798
Information Technology$392--$392
Advertising$35--$35
Total Functional Expenses$61,010$44,147$0$105,157
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan Payable$5,881
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

Form 990, Page 6, Part VI, Line 6

Governing documents are initially established bt the grand lodge through the charter process. Individual lodges may modify these documents through membership action only upon approval by the grand lodge judiciary committee. Copies of governing documents are available upon request.

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

Governing documents are initially established bt the grand lodge through the charter process. Individual lodges may modify these documents through membership action only upon approval by the grand lodge judiciary committee. Copies of governing documents are available upon request.

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

Governing documents are initially established bt the grand lodge through the charter process. Individual lodges may modify these documents through membership action only upon approval by the grand lodge judiciary committee. Copies of governing documents are available upon request.

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

Year end report, including form 990, is provided to the entire membership for acceptance prior to submittal. Report is reviewed and accepted by responsible parties within the organization prior to filing of form 990.

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

Compensation of officers is provided for in the lodge's bylaws. Bylaws are modified as needed but no less frequently than every five years. All bylaw provisions are approved by the membership and subjected to review by the grand lodge judiciary committee.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Melbourne Elks Lodge 1744 Bpoe
EIN
59-0915130
Address
POST OFFICE BOX 1416, MELBOURNE, FL 32902

Signing Officer

Name
Samuel Casella
Title
President
Signed
2015-06-22

Organization Details

Principal Officer
Samuel Casella
Formed
1948
Legal Domicile
Fl
Voting Board Members
11
Independent Board Members
11
Employees
11

Preparer

Firm
Davies Houser & Secrest CPA Pa
Address
PO BOX 129, COCOA, FL 32923-0129
Preparer
Gary Mitchell Krasny CPA
Phone
3216360426
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Social and recreational purposes described under section 501(c) (8) of the internal revenue code and related regulations

Form 990, Part XI, Line 9

Transfer to restricted 5,463

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS ARE INITIALLY ESTABLISHED BT THE GRAND LODGE THROUGH THE CHARTER PROCESS. INDIVIDUAL LODGES MAY MODIFY THESE DOCUMENTS THROUGH MEMBERSHIP ACTION ONLY UPON APPROVAL BY THE GRAND LODGE JUDICIARY COMMITTEE. COPIES OF GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE INITIALLY ESTABLISHED BT THE GRAND LODGE THROUGH THE CHARTER PROCESS. INDIVIDUAL LODGES MAY MODIFY THESE DOCUMENTS THROUGH MEMBERSHIP ACTION ONLY UPON APPROVAL BY THE GRAND LODGE JUDICIARY COMMITTEE. COPIES OF GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4YEAR END REPORT, INCLUDING FORM 990, IS PROVIDED TO THE ENTIRE MEMBERSHIP FOR ACCEPTANCE PRIOR TO SUBMITTAL. REPORT IS REVIEWED AND ACCEPTED BY RESPONSIBLE PARTIES WITHIN THE ORGANIZATION PRIOR TO FILING OF FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION OF OFFICERS IS PROVIDED FOR IN THE LODGE'S BYLAWS. BYLAWS ARE MODIFIED AS NEEDED BUT NO LESS FREQUENTLY THAN EVERY FIVE YEARS. ALL BYLAW PROVISIONS ARE APPROVED BY THE MEMBERSHIP AND SUBJECTED TO REVIEW BY THE GRAND LODGE JUDICIARY COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TRANSFER TO RESTRICTED 5,463
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt05463
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0426320
IRS990/TotalAssetsEOYAmt0393046
IRS990/TotalAssetsGrp/BOYAmt0426320
IRS990/TotalAssetsGrp/EOYAmt0393046
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014160
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt044147
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt061010
IRS990/TotalFunctionalExpensesGrp/TotalAmt0105157
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028976
IRS990/TotalLiabilitiesEOYAmt021999
IRS990/TotalLiabilitiesGrp/BOYAmt028976
IRS990/TotalLiabilitiesGrp/EOYAmt021999
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0397344
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0371047
IRS990/TotalOtherProgSrvcExpenseAmt039170
IRS990/TotalProgramServiceExpensesAmt061010
IRS990/TotalProgramServiceRevenueAmt031454
IRS990/TotalReportableCompFromOrgAmt06300
IRS990/TotalRevenueGrp/ExclusionAmt027669
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt031568
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt073397
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0426320
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0393046
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0397344
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0365584
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01255 HARBOR TOWN CIR
IRS990/USAddress/CityNm0MELBOURNE
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032940
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0HTTPS://WWW.FACEBOOK.COM/MELBOURNEELKS
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SAMUEL CASELLA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MELBOURNE ELKS LODGE 1744 BPOE
ReturnHeader/Filer/BusinessNameControlTxt0MELB
ReturnHeader/Filer/EIN0590915130
ReturnHeader/Filer/USAddress/AddressLine1Txt0POST OFFICE BOX 1416
ReturnHeader/Filer/USAddress/CityNm0MELBOURNE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032902
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0592046542
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVIES HOUSER & SECREST CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 129
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COCOA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0329230129
ReturnHeader/PreparerPersonGrp/PhoneNum03216360426
ReturnHeader/PreparerPersonGrp/PreparationDt02015-06-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY MITCHELL KRASNY CPA
ReturnHeader/ReturnTs02015-06-29T07:25:18-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-04-01
ReturnHeader/TaxPeriodEndDt02015-03-31
ReturnHeader/TaxYr02014

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