Civic Intelligence

Benevolent & Protective Order of Elks

990 • Fiscal year 2018 • EIN 59-0974998

Apr 01, 2017 to Mar 31, 2018 • Filed on Jul 17, 2018

1855 West RoadJacksonville, FL 32216

(904) 721-1155

Siviq Scores

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

Liabilities / Assets

45th percentile

0.01x

Higher debt load relative to assets than 45% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

59th percentile

0.16x

Higher debt load relative to revenue than 59% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2018

Net Margin

11th percentile

-28%

Higher net margin than 11% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

54th percentile

$3,602

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2018

Asset Growth

26th percentile

-2.2%

Faster asset growth than 26% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

14th percentile

-19%

Faster revenue growth than 14% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,531,374

Down $35,083 (-2.2%) from 2017

Net Assets

Down

$1,511,555

Down $35,475 (-2.3%) from 2017

Liabilities

Up

$19,819

Up $392 (+2.0%) from 2017

Revenue

Down

$126,117

Down $29,215 (-19%) from 2017

Expenses

Up

$161,592

Up $11,361 (+7.6%) from 2017

Net Income

Down

-$35,475

Down $40,576 (-795%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $2,793,502Liabilities 2012: $1,047,654Net Assets 2012: $1,745,8482012Assets 2013: $2,761,998Liabilities 2013: $1,036,443Net Assets 2013: $1,725,5552013Assets 2015: $1,636,902Liabilities 2015: $17,457Net Assets 2015: $1,619,4452015Assets 2016: $1,563,571Liabilities 2016: $21,642Net Assets 2016: $1,541,9292016Assets 2017: $1,566,457Liabilities 2017: $19,427Net Assets 2017: $1,547,0302017Assets 2018: $1,531,374Liabilities 2018: $19,819Net Assets 2018: $1,511,5552018Assets 2019: $1,509,359Liabilities 2019: $22,415Net Assets 2019: $1,486,9442019Assets 2020: $1,429,786Liabilities 2020: $17,355Net Assets 2020: $1,412,4312020Assets 2021: $1,474,207Liabilities 2021: $22,055Net Assets 2021: $1,452,1522021Assets 2022: $1,434,863Liabilities 2022: $22,179Net Assets 2022: $1,412,6842022Assets 2023: $1,386,994Liabilities 2023: $24,043Net Assets 2023: $1,362,9512023Assets 2024: $1,400,758Liabilities 2024: $27,295Net Assets 2024: $1,373,4632024Assets 2025: $1,378,505Liabilities 2025: $39,371Net Assets 2025: $1,339,1342025

Highlighted filing

2018

Assets$1,531,374
Liabilities$19,819
Net Assets$1,511,555

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $155,965Expenses 2012: $176,256Net Income 2012: -$20,2912012Revenue 2013: $145,845Expenses 2013: $166,138Net Income 2013: -$20,2932013Revenue 2015: $97,386Expenses 2015: $142,073Net Income 2015: -$44,6872015Revenue 2016: $61,136Expenses 2016: $138,652Net Income 2016: -$77,5162016Revenue 2017: $155,332Expenses 2017: $150,231Net Income 2017: $5,1012017Revenue 2018: $126,117Expenses 2018: $161,592Net Income 2018: -$35,4752018Revenue 2019: $135,994Expenses 2019: $160,605Net Income 2019: -$24,6112019Revenue 2020: $128,829Expenses 2020: $172,737Net Income 2020: -$43,9082020Revenue 2021: $130,256Expenses 2021: $163,321Net Income 2021: -$33,0652021Revenue 2022: $136,800Expenses 2022: $175,345Net Income 2022: -$38,5452022Revenue 2023: $163,543Expenses 2023: $184,898Net Income 2023: -$21,3552023Revenue 2024: $181,413Expenses 2024: $207,805Net Income 2024: -$26,3922024Revenue 2025: $198,482Expenses 2025: $234,752Net Income 2025: -$36,2702025

Highlighted filing

2018

Revenue$126,117
Expenses$161,592
Net Income-$35,475
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Jul 17, 2018
Return Version
2017v2.2
Gross Receipts
$188,343
Mission and Program Overview

Mission

To provide benefits to its members and support related lodge system charities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,194,677$1,175,332▼ $19,345
Investments in Publicly Traded Securities$323,650$309,160▼ $14,490
Savings and Temporary Cash Investments$28,241$26,538▼ $1,703
Inventories for Sale or Use$16,200$16,200→ $0
Prepaid Expenses and Deferred Charges$3,644$3,644→ $0
Cash and Non-Interest-Bearing Accounts$45$500▲ $455
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$1,566,457$1,531,374▼ $35,083
Other Assets Total-$0-
Liabilities
Deferred Revenue$17,096$16,958▼ $138
Other Liabilities$2,081$2,611▲ $530
Accounts Payable and Accrued Expenses$250$250→ $0
Total Liabilities$19,427$19,819▲ $392
Net Assets / Fund Balance
Unrestricted Net Assets$1,547,030$1,501,289▼ $45,741
Temporarily Rstr Net Assets-$10,266-
Total Net Assets Fund Balance$1,547,030$1,511,555▼ $35,475
Total Liabilities and Net Assets / Fund Balance$1,566,457$1,531,374▼ $35,083

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$991,674$445,659-
Land$183,658--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Pat GossettSecretaryPT$3,602$3,602
Brooke MillerTreasurerPT$3,400$3,400

Board Members and Trustees

NameTitle
Scott Wilson1Yr Trustee
Jack Ward2 yr Trustee
Richard Maloney3 Yr Trustee
Pam KirbyChaplain
Earl EvansEsquire
Dave HoschExalted Ruler
Bryan ThortonInner Guard
Less SaundersLeading Knight
Mike MokenburLecturing Knigh
Will MooreLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$31,982
Program Service Revenue
$0
Investment Income
$6,904
Other Revenue
$87,231
All Other Contributions
$10,316
Change in Net Assets
$-35,475
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$115,311
Salaries, Compensation, and Employee Benefits$35,340
Grants and Similar Amounts Paid$10,941
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion-$38,458-$38,458
Other Salaries and Wages$20,801--$20,801
All Other Expenses$7,576$4,916-$12,492
Grants to Domestic Orgs$10,941--$10,941
Payroll Taxes$3,771$3,766-$7,537
Current Officers, Directors, Trustees, and Key Employees-$7,002-$7,002
Insurance$612$5,443-$6,055
Other Expenses$5,295$3,150-$5,295
Fees for Services Accounting$3,003$1,720-$4,723
Conferences and Meetings-$2,223-$2,223
Office Expenses-$1,778-$1,778
Total Functional Expenses$87,347$74,245$0$161,592
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,226
Fundraising Direct Expenses$4,245
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising & Contributions$15,226$15,226$4,245$10,981
Total Events$15,226$15,226$4,245$10,981
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other liabilities$2,339
Payroll liabilities$272
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Organization has members that pay annual dues to belong to the Club.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

All members are allowed to vote for officers at an annual election.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Decisions of the governing body are brought before members for approval at stated meetings.

Form 990, Part VI, Line 11B: Form 990 Review Process

A review by the audit committee will take place and approve. Then recommend to voting body for approval.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents disclosure explanation upon written request.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks
EIN
59-0974998
Phone
9047211155
Address
1855 West Road, Jacksonville, FL 32216

Signing Officer

Name
Dave Hosch
Title
Exalted Ruler
Signed
2018-07-17
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Fl
Voting Board Members
12
Independent Board Members
12
Employees
6
Volunteers
80

Preparer

Firm
Howard & Company Cpas Pa
Address
4745 SUTTON PARK COURT STE 102, JACKSONVILLE, FL 32224
Preparer
John W Howard CPA
Phone
9044210690
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0To provide benefits to its members and support related lodge system charities.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01547030
IRS990/NetAssetsOrFundBalancesEOYAmt01511555
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt010981
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt056887
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt056887
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt018760
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt018760
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01778
IRS990/OfficeExpensesGrp/TotalAmt01778
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Utilities
IRS990/OtherExpensesGrp/Desc1Janitorial expense
IRS990/OtherExpensesGrp/Desc2Repairs and maintenance
IRS990/OtherExpensesGrp/Desc3Grand lodge dues
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01353
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14436
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23150
IRS990/OtherExpensesGrp/ProgramServicesAmt024398
IRS990/OtherExpensesGrp/ProgramServicesAmt18397
IRS990/OtherExpensesGrp/ProgramServicesAmt22553
IRS990/OtherExpensesGrp/ProgramServicesAmt35295
IRS990/OtherExpensesGrp/TotalAmt025751
IRS990/OtherExpensesGrp/TotalAmt112833
IRS990/OtherExpensesGrp/TotalAmt25703
IRS990/OtherExpensesGrp/TotalAmt35295
IRS990/OtherLiabilitiesGrp/BOYAmt02081
IRS990/OtherLiabilitiesGrp/EOYAmt02611
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0Fees
IRS990/OtherRevenueMiscGrp/Desc1Other income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0375
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1228
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0375
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1228
IRS990/OtherRevenueTotalAmt0603
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt020801
IRS990/OtherSalariesAndWagesGrp/TotalAmt020801
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03766
IRS990/PayrollTaxesGrp/ProgramServicesAmt03771
IRS990/PayrollTaxesGrp/TotalAmt07537
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03644
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03644
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0102
IRS990/PYGrantsAndSimilarPaidAmt03088
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0113229
IRS990/PYOtherRevenueAmt0134693
IRS990/PYProgramServiceRevenueAmt020537
IRS990/PYRevenuesLessExpensesAmt05101
IRS990/PYSalariesCompEmpBnftPaidAmt033914
IRS990/PYTotalExpensesAmt0150231
IRS990/PYTotalRevenueAmt0155332
IRS990/QuidProQuoContributionsInd0false
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-35475
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt018760
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt028241
IRS990/SavingsAndTempCashInvstGrp/EOYAmt026538
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0991674
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0445659
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01437333
IRS990ScheduleD/LandGrp/BookValueAmt0183658
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0183658
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02339
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1272
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Other liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll liabilities
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01175332
IRS990ScheduleD/TotalLiabilityAmt02611
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt04245
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Fundraising & Contributions
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt015226
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt015226
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt015226
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt015226
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt010981
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04245
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04245
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization has members that pay annual dues to belong to the Club.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All members are allowed to vote for officers at an annual election.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Decisions of the governing body are brought before members for approval at stated meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A review by the audit committee will take place and approve. Then recommend to voting body for approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents disclosure explanation upon written request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt010266
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01566457
IRS990/TotalAssetsEOYAmt01531374
IRS990/TotalAssetsGrp/BOYAmt01566457
IRS990/TotalAssetsGrp/EOYAmt01531374
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt031982
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt074245
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt087347
IRS990/TotalFunctionalExpensesGrp/TotalAmt0161592

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