Civic Intelligence

Benevolvent and Protective

990 • Fiscal year 2024 • EIN 61-0131395

Apr 01, 2023 to Mar 31, 2024 • Filed on Jun 21, 2024

Organization ProfileWWW.ELKS.ORG/LODGES/HOME.CFM?LODGE=438
1544 US Highway 62 EastCynthiana, KY 41031

(859) 234-4742

Siviq Scores

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

Liabilities / Assets

98th percentile

0.68x

Higher debt load relative to assets than 98% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

4.17x

Higher debt load relative to revenue than 99% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Net Margin

66th percentile

14%

Higher net margin than 66% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$4,200

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Asset Growth

2nd percentile

-27%

Faster asset growth than 2% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

38%

Faster revenue growth than 82% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$834,160

Down $300,766 (-27%) from 2023

Net Assets

Up

$270,522

Up $29,729 (+12%) from 2023

Liabilities

Down

$563,638

Down $330,495 (-37%) from 2023

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin66th percentile

Revenue

Up

$135,105

Up $36,939 (+38%) from 2023

Expenses

Up

$116,506

Up $25,556 (+28%) from 2023

Net Income

Up

$18,599

Up $11,383 (+158%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

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

$1.5M$1.0M$500K$0Assets 2012: $744,676Liabilities 2012: $0Net Assets 2012: $744,6762012Assets 2013: $746,316Liabilities 2013: $0Net Assets 2013: $746,3162013Assets 2014: $734,367Liabilities 2014: $0Net Assets 2014: $734,3672014Assets 2015: $709,463Liabilities 2015: $0Net Assets 2015: $709,4632015Assets 2016: $730,784Liabilities 2016: $0Net Assets 2016: $730,7842016Assets 2017: $724,115Liabilities 2017: $0Net Assets 2017: $724,1152017Assets 2018: $727,164Liabilities 2018: $0Net Assets 2018: $727,1642018Assets 2019: $725,464Liabilities 2019: $13,392Net Assets 2019: $712,0722019Assets 2020: $733,054Liabilities 2020: $32,793Net Assets 2020: $700,2612020Assets 2021: $726,086Liabilities 2021: $28,818Net Assets 2021: $697,2682021Assets 2022: $1,200,168Liabilities 2022: $966,591Net Assets 2022: $233,5772022Assets 2023: $1,134,926Liabilities 2023: $894,133Net Assets 2023: $240,7932023Assets 2024: $834,160Liabilities 2024: $563,638Net Assets 2024: $270,5222024Assets 2025: $864,934Liabilities 2025: $620,792Net Assets 2025: $244,1422025

Highlighted filing

2024

Assets$834,160
Liabilities$563,638
Net Assets$270,522
Open 2024 Filing

Operations Trend

Revenue Growth82nd percentile

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

$300K$200K$100K$0-$100KRevenue 2012: $177,454Expenses 2012: $148,633Net Income 2012: $28,8212012Revenue 2013: $200,466Expenses 2013: $159,234Net Income 2013: $41,2322013Revenue 2014: $131,155Expenses 2014: $143,104Net Income 2014: -$11,9492014Revenue 2015: $128,873Expenses 2015: $153,747Net Income 2015: -$24,8742015Revenue 2016: $185,490Expenses 2016: $164,169Net Income 2016: $21,3212016Revenue 2017: $171,013Expenses 2017: $177,682Net Income 2017: -$6,6692017Revenue 2018: $160,298Expenses 2018: $157,249Net Income 2018: $3,0492018Revenue 2019: $118,742Expenses 2019: $133,834Net Income 2019: -$15,0922019Revenue 2020: $146,268Expenses 2020: $158,079Net Income 2020: -$11,8112020Revenue 2021: $100,220Expenses 2021: $103,213Net Income 2021: -$2,9932021Revenue 2022: $54,543Expenses 2022: $84,148Net Income 2022: -$29,6052022Revenue 2023: $98,166Expenses 2023: $90,950Net Income 2023: $7,2162023Revenue 2024: $135,105Expenses 2024: $116,506Net Income 2024: $18,5992024Revenue 2025: $222,078Expenses 2025: $247,666Net Income 2025: -$25,5882025

Highlighted filing

2024

Revenue$135,105
Expenses$116,506
Net Income$18,599
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Jun 21, 2024
Return Version
2023v5.0
Gross Receipts
$294,787
Mission and Program Overview

Mission

To foster fraternal relationships among the members and to provide communtiy service through manpower and monetary contributions.

To foster fraternal relationships among the members and to provide community services through manpower and monetary contributions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$220,265$733,723▲ $513,458
Rtn Earn Endowment Incm Other Fnds$240,793$270,522▲ $29,729
Cash and Non-Interest-Bearing Accounts$885,277$61,577▼ $823,700
Savings and Temporary Cash Investments$28,084$37,560▲ $9,476
Inventories for Sale or Use$1,300$1,300→ $0
Total Assets$1,134,926$834,160▼ $300,766
Liabilities
Other Liabilities$884,683$551,666▼ $333,017
Deferred Revenue$8,764$9,808▲ $1,044
Accounts Payable and Accrued Expenses$686$2,164▲ $1,478
Total Liabilities$894,133$563,638▼ $330,495
Net Assets / Fund Balance
Total Net Assets Fund Balance$240,793$270,522▲ $29,729
Total Liabilities and Net Assets / Fund Balance$1,134,926$834,160▼ $300,766

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$512,114-$512,114
Land$200,000-$200,000
Equipment$21,609-$21,609
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jeffrey CliffordTreasurerPT$4,200$4,200
Veronica HicksSecretaryPT$4,200$4,200

Board Members and Trustees

NameTitle
Cleo WhalenTrustee
David Adam GasserTrustee
James Hendricks JrTrustee
Steve AndersonExalted Rule
Rick FrymanLeading Knig
Jason BackLecturing Kn
Michael CrumpLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$48,957
Program Service Revenue
$0
Investment Income
$794
Other Revenue
$85,354
All Other Contributions
$20,091
Change in Net Assets
$18,599
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$68,319
Salaries, Compensation, and Employee Benefits$48,187
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$44,562--$44,562
Interest$14,110--$14,110
Payments to Affiliates$12,258--$12,258
Insurance$10,070--$10,070
Occupancy$7,935--$7,935
All Other Expenses$5,189$420-$5,609
Payroll Taxes$3,625--$3,625
Other Expenses$2,198$3,056-$2,198
Office Expenses-$2,001-$2,001
Conferences and Meetings$1,989--$1,989
Fees for Services Accounting-$527-$527
Travel$188--$188
Total Functional Expenses$110,502$6,004$0$116,506
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$111,409
Gaming Direct Expenses$80,209
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
Stock Yard Bank Mortgage$538,372
Prepaid Fees$9,828
Lodge Designated Restricted$3,466
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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

“The organization has members.”

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

“All decisions made by the exalted ruler, trustee's or house committee have to be approved by lodge members during regular scheduled meetings.”

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

“The complete form 990 along with the annual lodge report is submitted to the accounting committee for review. Once the accounting committee approves the form 990 and annual report, it is presented to the trustees for appoval and then presented at first available monthly lodge meeting for approval before filing.”

Form 990, Page 6, Part VI, Line 19

“A written request must be submitted to the lodge. Upon receipt the request is reviewed by the exaulted ruler and trustee's after which the requested information is provided if the request is for a valid reason.”

Filing and Contact Details

Filer

Filer Name
Benevolvent and Protective
EIN
61-0131395
Phone
8592344742
Address
1544 US HIGHWAY 62 EAST, CYNTHIANA, KY 41031

Signing Officer

Name
Steve Anderson
Title
Exalted Ruler
Phone
8592344742
Signed
2024-06-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Anderson
Formed
1898
Legal Domicile
Ky
Voting Board Members
371
Independent Board Members
371
Employees
4
Volunteers
75

Preparer

Firm
Kelli G Mulberry Pllc
Address
122 E PIKE ST, CYNTHIANA, KY 41031
Preparer
Kelli G Mulberry
Phone
8592340002
Supplemental Narrative

Additional Explanations

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

“To foster fraternal relationships among the members and to provide community services through manpower and monetary contributions.”

Form 990, Part XI, Line 9

“Change in fire loss 11,130 the actual fire loss in 2021 was recalculated.”

Raw XML Appendix370 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0686
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02164
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO FOSTER FRATERNAL RELATIONSHIPS AMONG THE MEMBERS AND TO PROVIDE COMMUNITY SERVICES THROUGH MANPOWER AND MONETARY CONTRIBUTIONS.
IRS990/AllOtherContributionsAmt020091
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0420
IRS990/AllOtherExpensesGrp/ProgramServicesAmt05189
IRS990/AllOtherExpensesGrp/TotalAmt05609
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0STEVE ANDERSON
IRS990/BooksInCareOfDetail/PhoneNum08592344742
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01544 US HIGHWAY 62 EAST
IRS990/BooksInCareOfDetail/USAddress/CityNm0CYNTHIANA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd041031
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0885277
IRS990/CashNonInterestBearingGrp/EOYAmt061577
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01989
IRS990/ConferencesMeetingsGrp/TotalAmt01989
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt079473
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt048957
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0794
IRS990/CYOtherExpensesAmt068319
IRS990/CYOtherRevenueAmt085354
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt018599
IRS990/CYSalariesCompEmpBnftPaidAmt048187
IRS990/CYTotalExpensesAmt0116506
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0135105
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt08764
IRS990/DeferredRevenueGrp/EOYAmt09808
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0TO FOSTER FRATERNAL RELATIONSHIPS AMONG THE MEMBERS AND TO PROVIDE COMMUNITY SERVICES THROUGH MANPOWER AND MONETARY CONTRIBUTIONS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt04
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0527
IRS990/FeesForServicesAccountingGrp/TotalAmt0527
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt115.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0JEFFREY CLIFFORD
IRS990/Form990PartVIISectionAGrp/PersonNm1VERONICA HICKS
IRS990/Form990PartVIISectionAGrp/PersonNm2JASON BACK
IRS990/Form990PartVIISectionAGrp/PersonNm3MICHAEL CRUMP
IRS990/Form990PartVIISectionAGrp/PersonNm4RICK FRYMAN
IRS990/Form990PartVIISectionAGrp/PersonNm5DAVID ADAM GASSER
IRS990/Form990PartVIISectionAGrp/PersonNm6JAMES HENDRICKS JR
IRS990/Form990PartVIISectionAGrp/PersonNm7CLEO WHALEN
IRS990/Form990PartVIISectionAGrp/PersonNm8STEVE ANDERSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt04200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt14200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2LECTURING KN
IRS990/Form990PartVIISectionAGrp/TitleTxt3LOYAL KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt4LEADING KNIG
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXALTED RULE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01898
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt080209
IRS990/GamingGrossIncomeAmt0111409
IRS990/GoverningBodyVotingMembersCnt0371
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0294787
IRS990/GrossSalesOfInventoryAmt0105627
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt0371
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt010070
IRS990/InsuranceGrp/TotalAmt010070
IRS990/InterestGrp/ProgramServicesAmt014110
IRS990/InterestGrp/TotalAmt014110
IRS990/InventoriesForSaleOrUseGrp/BOYAmt01300
IRS990/InventoriesForSaleOrUseGrp/EOYAmt01300
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0794
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0794
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0220265
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0733723
IRS990/LandBldgEquipCostOrOtherBssAmt0733723
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt028866
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO FOSTER FRATERNAL RELATIONSHIPS AMONG THE MEMBERS AND TO PROVIDE COMMUNTIY SERVICE THROUGH MANPOWER AND MONETARY CONTRIBUTIONS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0240793
IRS990/NetAssetsOrFundBalancesEOYAmt0270522
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt031200
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt031200
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt026154
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt026154
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt07935
IRS990/OccupancyGrp/TotalAmt07935
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02001
IRS990/OfficeExpensesGrp/TotalAmt02001
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt011130
IRS990/OtherExpensesGrp/Desc0MEMBER ACTIVITIES
IRS990/OtherExpensesGrp/Desc1BANK FEES
IRS990/OtherExpensesGrp/Desc2NEWSLETTER & POSTAGE
IRS990/OtherExpensesGrp/Desc3TELEVISION
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03056
IRS990/OtherExpensesGrp/ProgramServicesAmt05911
IRS990/OtherExpensesGrp/ProgramServicesAmt12467
IRS990/OtherExpensesGrp/ProgramServicesAmt22198
IRS990/OtherExpensesGrp/TotalAmt05911
IRS990/OtherExpensesGrp/TotalAmt13056
IRS990/OtherExpensesGrp/TotalAmt22467
IRS990/OtherExpensesGrp/TotalAmt32198
IRS990/OtherLiabilitiesGrp/BOYAmt0884683
IRS990/OtherLiabilitiesGrp/EOYAmt0551666
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE PROCEEDS
IRS990/OtherRevenueMiscGrp/ExclusionAmt028000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt028000
IRS990/OtherRevenueTotalAmt028000
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt044562
IRS990/OtherSalariesAndWagesGrp/TotalAmt044562
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt012258
IRS990/PaymentsToAffiliatesGrp/TotalAmt012258
IRS990/PayrollTaxesGrp/ProgramServicesAmt03625
IRS990/PayrollTaxesGrp/TotalAmt03625
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0STEVE ANDERSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO FOSTER FRATERNAL RELATIONSHIPS AMONG THE MEMBERS AND TO PROVIDE COMMUNITY SERVICES THROUGH MANPOWER AND MONETARY CONTRIBUTIONS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt044141
IRS990/PYInvestmentIncomeAmt01465
IRS990/PYOtherExpensesAmt046159
IRS990/PYOtherRevenueAmt052560
IRS990/PYRevenuesLessExpensesAmt07216
IRS990/PYSalariesCompEmpBnftPaidAmt044791
IRS990/PYTotalExpensesAmt090950
IRS990/PYTotalRevenueAmt098166
IRS990/ReconcilationRevenueExpnssAmt018599
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0240793
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0270522
IRS990/SavingsAndTempCashInvstGrp/BOYAmt028084
IRS990/SavingsAndTempCashInvstGrp/EOYAmt037560
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0512114
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0512114
IRS990ScheduleD/EquipmentGrp/BookValueAmt021609
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt021609
IRS990ScheduleD/LandGrp/BookValueAmt0200000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0200000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0538372
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt19828
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt23466
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0STOCK YARD BANK MORTGAGE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PREPAID FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LODGE DESIGNATED RESTRICTED
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0733723
IRS990ScheduleD/TotalLiabilityAmt0551666
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt011232
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt080209
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0111409
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0111409
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt031200
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt080209
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt080209
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0SUE WHITAKER
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01544 US HWY 62 E
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0CYNTHIANA
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0KY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd041031
IRS990ScheduleG/StatesWhereGamingConductedCd0KY
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0KENTUCKY 11,232
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO FOSTER FRATERNAL RELATIONSHIPS AMONG THE MEMBERS AND TO PROVIDE COMMUNITY SERVICES THROUGH MANPOWER AND MONETARY CONTRIBUTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DECISIONS MADE BY THE EXALTED RULER, TRUSTEE'S OR HOUSE COMMITTEE HAVE TO BE APPROVED BY LODGE MEMBERS DURING REGULAR SCHEDULED MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPLETE FORM 990 ALONG WITH THE ANNUAL LODGE REPORT IS SUBMITTED TO THE ACCOUNTING COMMITTEE FOR REVIEW. ONCE THE ACCOUNTING COMMITTEE APPROVES THE FORM 990 AND ANNUAL REPORT, IT IS PRESENTED TO THE TRUSTEES FOR APPOVAL AND THEN PRESENTED AT FIRST AVAILABLE MONTHLY LODGE MEETING FOR APPROVAL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A WRITTEN REQUEST MUST BE SUBMITTED TO THE LODGE. UPON RECEIPT THE REQUEST IS REVIEWED BY THE EXAULTED RULER AND TRUSTEE'S AFTER WHICH THE REQUESTED INFORMATION IS PROVIDED IF THE REQUEST IS FOR A VALID REASON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CHANGE IN FIRE LOSS 11,130 THE ACTUAL FIRE LOSS IN 2021 WAS RECALCULATED.
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 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01134926
IRS990/TotalAssetsEOYAmt0834160
IRS990/TotalAssetsGrp/BOYAmt01134926
IRS990/TotalAssetsGrp/EOYAmt0834160
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt048957
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06004
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0110502
IRS990/TotalFunctionalExpensesGrp/TotalAmt0116506
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0894133
IRS990/TotalLiabilitiesEOYAmt0563638
IRS990/TotalLiabilitiesGrp/BOYAmt0894133
IRS990/TotalLiabilitiesGrp/EOYAmt0563638
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0240793
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0270522
IRS990/TotalReportableCompFromOrgAmt08400
IRS990/TotalRevenueGrp/ExclusionAmt028000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt058148
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0135105
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01134926
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0834160
IRS990/TravelGrp/ProgramServicesAmt0188
IRS990/TravelGrp/TotalAmt0188
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01544 US HIGHWAY 62 EAST
IRS990/USAddress/CityNm0CYNTHIANA
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd041031
IRS990/VotingMembersGoverningBodyCnt0371
IRS990/VotingMembersIndependentCnt0371
IRS990/WebsiteAddressTxt0WWW.ELKS.ORG/LODGES/HOME.CFM?LODGE=438
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE ANDERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum08592344742
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-06-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLVENT AND PROTECTIVE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ORDER OF 438 CYNTHIANA
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0610131395
ReturnHeader/Filer/PhoneNum08592344742
ReturnHeader/Filer/USAddress/AddressLine1Txt01544 US HIGHWAY 62 EAST
ReturnHeader/Filer/USAddress/CityNm0CYNTHIANA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd041031
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202335027
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KELLI G MULBERRY PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0122 E PIKE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CYNTHIANA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041031
ReturnHeader/PreparerPersonGrp/PhoneNum08592340002
ReturnHeader/PreparerPersonGrp/PreparationDt02024-06-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KELLI G MULBERRY
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-08-22T19:09:52-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-04-01
ReturnHeader/TaxPeriodEndDt02024-03-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$834,160
Liabilities
$563,638
Net assets
$270,522
Revenue
$135,105
Expenses
$116,506
Net income
$18,599
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.86$0.62$0.24$0.22$0.25$0.03
2024Detailed filing. Detailed filing data is available for this year.$0.83$0.56$0.27$0.14$0.12$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.13$0.89$0.24$0.10$0.09$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.20$0.97$0.23$0.05$0.08$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.73$0.03$0.70$0.10$0.10$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.73$0.03$0.70$0.15$0.16$0.01
2019Summary only. Only limited summary data is available for this year.$0.73$0.01$0.71$0.12$0.13$0.02
2018Summary only. Only limited summary data is available for this year.$0.73$0.00$0.73$0.16$0.16$0.00
2017Summary only. Only limited summary data is available for this year.$0.72$0.00$0.72$0.17$0.18$0.01
2016Summary only. Only limited summary data is available for this year.$0.73$0.00$0.73$0.19$0.16$0.02
2015Summary only. Only limited summary data is available for this year.$0.71$0.00$0.71$0.13$0.15$0.02
2014Summary only. Only limited summary data is available for this year.$0.73$0.00$0.73$0.13$0.14$0.01
2013Summary only. Only limited summary data is available for this year.$0.75$0.00$0.75$0.20$0.16$0.04
2012Summary only. Only limited summary data is available for this year.$0.74$0.00$0.74$0.18$0.15$0.03