Civic Intelligence

Florence Elks Lodge #314

EIN 61-0166643 • 501(c)8 • Florence, KY

Profile

Hold functions to raise money for community activities and to maintain the facility for our members

7704 Dixie HwyFlorence, KY 41042

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

58th percentile

0.03x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

49th percentile

0.05x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2025

Net Margin

97th percentile

79%

Higher net margin than 97% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

94th percentile

35%

Faster asset growth than 94% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

91st percentile

64%

Faster revenue growth than 91% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,341,843

Up $350,909 (+35%) from 2024

Liabilities

Down

$44,023

Down $234,408 (-84%) from 2024

Net Assets

Up

$1,297,820

Up $585,317 (+82%) from 2024

Revenue

Up

$834,531

Up $325,326 (+64%) from 2024

Expenses

Down

$176,813

Down $110,019 (-38%) from 2024

Net Income

Up

$657,718

Up $435,345 (+196%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2012: $390,957Liabilities 2012: $372,2122012Assets 2013: $383,080Liabilities 2013: $349,355Net Assets 2013: $33,7252013Assets 2014: $396,311Liabilities 2014: $337,251Net Assets 2014: $59,0602014Assets 2015: $415,501Liabilities 2015: $330,972Net Assets 2015: $84,5292015Assets 2016: $454,777Liabilities 2016: $306,030Net Assets 2016: $148,7472016Assets 2017: $414,257Liabilities 2017: $278,877Net Assets 2017: $135,3802017Assets 2018: $432,085Liabilities 2018: $260,606Net Assets 2018: $171,4792018Assets 2019: $361,866Liabilities 2019: $214,850Net Assets 2019: $147,0162019Assets 2020: $423,082Liabilities 2020: $268,526Net Assets 2020: $154,5562020Assets 2021: $447,862Liabilities 2021: $283,679Net Assets 2021: $164,1832021Assets 2022: $628,736Liabilities 2022: $271,576Net Assets 2022: $357,1602022Assets 2023: $984,485Liabilities 2023: $39,500Net Assets 2023: $944,9852023Assets 2024: $990,934Liabilities 2024: $278,431Net Assets 2024: $712,5032024Assets 2025: $1,341,843Liabilities 2025: $44,023Net Assets 2025: $1,297,8202025

Highlighted filing

2025

Assets$1,341,843
Liabilities$44,023
Net Assets$1,297,820

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2012: $138,146Expenses 2012: $136,889Net Income 2012: $1,2572012Revenue 2013: $142,900Expenses 2013: $127,920Net Income 2013: $14,9802013Revenue 2014: $194,733Expenses 2014: $169,398Net Income 2014: $25,3352014Revenue 2015: $187,568Expenses 2015: $133,767Net Income 2015: $53,8012015Revenue 2016: $218,166Expenses 2016: $155,429Net Income 2016: $62,7372016Revenue 2017: $190,011Expenses 2017: $203,378Net Income 2017: -$13,3672017Revenue 2018: $107,053Expenses 2018: $127,512Net Income 2018: -$20,4592018Revenue 2019: $112,058Expenses 2019: $130,223Net Income 2019: -$18,1652019Revenue 2020: $243,248Expenses 2020: $152,235Net Income 2020: $91,0132020Revenue 2021: $130,447Expenses 2021: $130,447Net Income 2021: $02021Revenue 2022: $320,124Expenses 2022: $116,224Net Income 2022: $203,9002022Revenue 2023: $475,512Expenses 2023: $248,887Net Income 2023: $226,6252023Revenue 2024: $509,205Expenses 2024: $286,832Net Income 2024: $222,3732024Revenue 2025: $834,531Expenses 2025: $176,813Net Income 2025: $657,7182025

Highlighted filing

2025

Revenue$834,531
Expenses$176,813
Net Income$657,718

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.04$1.30$0.83$0.18$0.66
2024Detailed filing. Detailed filing data is available for this year.$0.99$0.28$0.71$0.51$0.29$0.22
2023Detailed filing. Detailed filing data is available for this year.$0.98$0.04$0.94$0.48$0.25$0.23
2022Detailed filing. Detailed filing data is available for this year.$0.63$0.27$0.36$0.32$0.12$0.20
2021Detailed filing. Detailed filing data is available for this year.$0.45$0.28$0.16$0.13$0.13$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.42$0.27$0.15$0.24$0.15$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.36$0.21$0.15$0.11$0.13$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.43$0.26$0.17$0.11$0.13$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.41$0.28$0.14$0.19$0.20$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.45$0.31$0.15$0.22$0.16$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.42$0.33$0.08$0.19$0.13$0.05
2014Summary only. Only limited summary data is available for this year.$0.40$0.34$0.06$0.19$0.17$0.03
2013Summary only. Only limited summary data is available for this year.$0.38$0.35$0.03$0.14$0.13$0.01
2012Summary only. Only limited summary data is available for this year.$0.39$0.37$0.14$0.14$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Sep 4, 2025
Return Version
2024v5.2
Gross Receipts
$1,826,363
Mission and Program Overview

Mission

To hold functions to raise money for community activities and to

Hold functions to raise money for community activities and to maintain the facility for our members

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$712,503$1,297,820▲ $585,317
Cash and Non-Interest-Bearing Accounts$567,432$919,878▲ $352,446
Land, Buildings, and Equipment, Net$402,516$402,516→ $0
Inventories for Sale or Use$11,219$11,219→ $0
Accounts Receivable$8,231--
Other Notes and Loans Receivable, Net$1,536$8,181▲ $6,645
Pledges and Grants Receivable-$49-
Total Assets$990,934$1,341,843▲ $350,909
Liabilities
Mortgage Notes Payable Secured by Investment Property$236,486--
Other Liabilities$37,958$37,958→ $0
Accounts Payable and Accrued Expenses$3,987$6,065▲ $2,078
Total Liabilities$278,431$44,023▼ $234,408
Net Assets / Fund Balance
Total Net Assets Fund Balance$712,503$1,297,820▲ $585,317
Total Liabilities and Net Assets / Fund Balance$990,934$1,341,843▲ $350,909

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$146,371-$6,380
Buildings$278,002--
Land$117,528--
Equipment$-139,385$206,800-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jerry LongPresident
Burt Hanlin JrTrustee
Don BauerTrustee
Mike JaggersTrustee
Tony Mason1st VP
Glenna Long2nd VP
Peggy HansenChamplin
Jesse ShippSeceratary
Mary Kay OharaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$37,847
Program Service Revenue
$112,738
Investment Income
$0
Other Revenue
$683,946
Change in Net Assets
$657,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$82,013
Other Expenses$73,733
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$48,400--$48,400
Office Expenses-$31,837-$31,837
Current Officers, Directors, Trustees, and Key Employees-$28,100-$28,100
Benefits to Members$21,067--$21,067
Other Expenses$17,305$9,889-$9,889
Payroll Taxes$5,513--$5,513
Fees for Services Accounting-$1,250-$1,250
Advertising$618--$618
Total Functional Expenses$104,259$72,554$0$176,813
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,560,990
Gaming Direct Expenses$908,771
Fundraising Gross Income$8,299
Fundraising Direct Expenses$4,377
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
Other$37,958
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
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

990 made avaiable at lodge

Governing documents etc available to public Part VI line 19

All documents are avaiable for public inspection at the lodge

Filing and Contact Details

Filer

Filer Name
Florence Elks Lodge 314
EIN
61-0166643
In Care Of
% JESSE SHIPP
Phone
8597463557
Address
7704 DIXIE HWY, FLORENCE, KY 41042

Signing Officer

Name
Jesse Shipp Seceratary
Title
Seceratary
Phone
8597463557
Signed
2025-09-04
Discuss with paid preparer
No

Organization Details

Formed
1904
Legal Domicile
Ky
Voting Board Members
217
Independent Board Members
217
Employees
10
Volunteers
217

Preparer

Firm
Railey Financial Service
Address
4359 DIXIE HWY, Elsmere, KY 41018
Preparer
Randolph Railey
Phone
8592615757
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Several assets were left off last years return.the begining balances were incorrect.

List of other expenses Part IX line 24E

Taxes total 10,059.00program services 10059.00misc 4346.00program services 4346office 54899.00music decorations 31.00license 26965

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IRS990/PayrollTaxesGrp/TotalAmt05513
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt049
IRS990/PoliticalCampaignActyInd0false
IRS990/PriorPeriodAdjustmentsAmt0-72401
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0811000
IRS990/ProgramServiceRevenueGrp/BusinessCd1722410
IRS990/ProgramServiceRevenueGrp/BusinessCd2722410
IRS990/ProgramServiceRevenueGrp/BusinessCd3722410
IRS990/ProgramServiceRevenueGrp/Desc0LODGE ACTIVITIES FOR ME
IRS990/ProgramServiceRevenueGrp/Desc1ELKS NATIONAL FOUNDATIO
IRS990/ProgramServiceRevenueGrp/Desc2STATE MAJOR PROJECT REV
IRS990/ProgramServiceRevenueGrp/Desc3OTHER CHARITY REV
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt021067
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt116133
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt274
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt375464
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt021067
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt116133
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt274
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt375464
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt05704
IRS990/PYContributionsGrantsAmt026345
IRS990/PYOtherExpensesAmt0255164
IRS990/PYProgramServiceRevenueAmt043217
IRS990/PYRevenuesLessExpensesAmt0-217270
IRS990/PYSalariesCompEmpBnftPaidAmt025964
IRS990/PYTotalExpensesAmt0286832
IRS990/PYTotalRevenueAmt069562
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0657718
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt049127
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0112738
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0712503
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01297820
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0278002
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0278002
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-139385
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0206800
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt067415
IRS990ScheduleD/LandGrp/BookValueAmt0117528
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0117528
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0146371
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0139991
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt06380
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt037958
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0402516
IRS990ScheduleD/TotalLiabilityAmt037958
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0908771
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01560990
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01560990
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0652219
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0908771
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0908771
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0JESSE SHIPP
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt07704 DIXIE HWY
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0FLORENCE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0KY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd041042
IRS990ScheduleG/StatesWhereGamingConductedCd0KY
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 MADE AVAIABLE AT LODGE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DOCUMENTS ARE AVAIABLE FOR PUBLIC INSPECTION AT THE LODGE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SEVERAL ASSETS WERE LEFT OFF LAST YEARS RETURN.THE BEGINING BALANCES WERE INCORRECT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TAXES TOTAL 10,059.00PROGRAM SERVICES 10059.00MISC 4346.00PROGRAM SERVICES 4346OFFICE 54899.00MUSIC DECORATIONS 31.00LICENSE 26965
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0990934
IRS990/TotalAssetsEOYAmt01341843
IRS990/TotalAssetsGrp/BOYAmt0990934
IRS990/TotalAssetsGrp/EOYAmt01341843
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt037847
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt072554
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0104259
IRS990/TotalFunctionalExpensesGrp/TotalAmt0176813
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0278431
IRS990/TotalLiabilitiesEOYAmt044023
IRS990/TotalLiabilitiesGrp/BOYAmt0278431
IRS990/TotalLiabilitiesGrp/EOYAmt044023
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0712503
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01297820
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0104259
IRS990/TotalProgramServiceRevenueAmt0112738
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03922
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0792762
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0834531
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0217
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0990934
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01341843
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0217
IRS990/VotingMembersIndependentCnt0217
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0JESSE SHIPP SECERATARY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECERATARY
ReturnHeader/BusinessOfficerGrp/PhoneNum08597463557
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FLORENCE ELKS LODGE 314
ReturnHeader/Filer/BusinessNameControlTxt0FLOR
ReturnHeader/Filer/EIN0610166643
ReturnHeader/Filer/InCareOfNm0% JESSE SHIPP
ReturnHeader/Filer/PhoneNum08597463557
ReturnHeader/Filer/USAddress/AddressLine1Txt07704 DIXIE HWY
ReturnHeader/Filer/USAddress/CityNm0FLORENCE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd041042
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611193428
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RAILEY FINANCIAL SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04359 DIXIE HWY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Elsmere
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041018
ReturnHeader/PreparerPersonGrp/PhoneNum08592615757

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