Civic Intelligence

Benevolent & Protective Order Of

990 • Fiscal year 2018 • EIN 61-0367049

Apr 01, 2017 to Mar 31, 2018 • Filed on May 16, 2018

310 North 4th StPaducah, KY 42001

(270) 444-7275

Siviq Scores

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

Liabilities / Assets

81st percentile

0.19x

Higher debt load relative to assets than 81% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

78th percentile

0.22x

Higher debt load relative to revenue than 78% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Net Margin

15th percentile

-20%

Higher net margin than 15% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Asset Growth

55th percentile

1.2%

Faster asset growth than 55% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

18th percentile

-19%

Faster revenue growth than 18% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$212,339

Up $2,455 (+1.2%) from 2017

Net Assets

Down

$171,605

Down $35,755 (-17%) from 2017

Liabilities

Up

$40,734

Up $38,210 (+1514%) from 2017

Revenue

Down

$183,092

Down $43,919 (-19%) from 2017

Expenses

Down

$218,847

Down $52,339 (-19%) from 2017

Net Income

Up

-$35,755

Up $8,420 (+19%) from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $230,617Liabilities 2012: $18,560Net Assets 2012: $212,0572012Assets 2013: $215,536Liabilities 2013: $12,256Net Assets 2013: $203,2802013Assets 2014: $218,395Liabilities 2014: $3,437Net Assets 2014: $214,9582014Assets 2015: $229,154Liabilities 2015: $3,848Net Assets 2015: $225,3062015Assets 2016: $256,141Liabilities 2016: $4,606Net Assets 2016: $251,5352016Assets 2017: $209,884Liabilities 2017: $2,524Net Assets 2017: $207,3602017Assets 2018: $212,339Liabilities 2018: $40,734Net Assets 2018: $171,6052018Assets 2019: $312,821Liabilities 2019: $19,304Net Assets 2019: $293,5172019Assets 2020: $312,733Liabilities 2020: $2,176Net Assets 2020: $310,5572020Assets 2021: $362,090Liabilities 2021: $0Net Assets 2021: $362,0902021Assets 2022: $453,267Liabilities 2022: $0Net Assets 2022: $453,2672022Assets 2023: $450,453Liabilities 2023: $0Net Assets 2023: $450,4532023Assets 2024: $402,118Liabilities 2024: $19,000Net Assets 2024: $383,1182024Assets 2025: $350,222Liabilities 2025: $0Net Assets 2025: $350,2222025

Highlighted filing

2018

Assets$212,339
Liabilities$40,734
Net Assets$171,605

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $136,411Expenses 2012: $121,802Net Income 2012: $14,6092012Revenue 2013: $87,358Expenses 2013: $95,103Net Income 2013: -$7,7452013Revenue 2014: $162,399Expenses 2014: $150,059Net Income 2014: $12,3402014Revenue 2015: $204,262Expenses 2015: $193,914Net Income 2015: $10,3482015Revenue 2016: $230,957Expenses 2016: $204,728Net Income 2016: $26,2292016Revenue 2017: $227,011Expenses 2017: $271,186Net Income 2017: -$44,1752017Revenue 2018: $183,092Expenses 2018: $218,847Net Income 2018: -$35,7552018Revenue 2019: $366,697Expenses 2019: $244,785Net Income 2019: $121,9122019Revenue 2020: $332,184Expenses 2020: $314,378Net Income 2020: $17,8062020Revenue 2021: $266,514Expenses 2021: $214,273Net Income 2021: $52,2412021Revenue 2022: $438,866Expenses 2022: $347,598Net Income 2022: $91,2682022Revenue 2023: $391,381Expenses 2023: $402,415Net Income 2023: -$11,0342023Revenue 2024: $149,972Expenses 2024: $206,112Net Income 2024: -$56,1402024Revenue 2025: $93,656Expenses 2025: $126,031Net Income 2025: -$32,3752025

Highlighted filing

2018

Revenue$183,092
Expenses$218,847
Net Income-$35,755
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
May 16, 2018
Return Version
2017v2.3
Gross Receipts
$183,092
Mission and Program Overview

Mission

The organization operates a club for the benefit of members and guests and provides fund raising activities for local and national charities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$204,746$196,803▼ $7,943
Cash and Non-Interest-Bearing Accounts$5,138$15,536▲ $10,398
Total Assets$209,884$212,339▲ $2,455
Liabilities
Other Liabilities$1,892$39,438▲ $37,546
Accounts Payable and Accrued Expenses$632$1,296▲ $664
Total Liabilities$2,524$40,734▲ $38,210
Net Assets / Fund Balance
Unrestricted Net Assets$202,590$166,835▼ $35,755
Temporarily Rstr Net Assets$4,770$4,770→ $0
Total Net Assets Fund Balance$207,360$171,605▼ $35,755
Total Liabilities and Net Assets / Fund Balance$209,884$212,339▲ $2,455

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$102,528$191,249$293,777
Land$93,300-$93,300
Equipment$397$41,530$41,927
Other Land Buildings$578$2,077$2,655
Compensation and Service Providers

Board Members and Trustees

NameTitle
Carl WalkerTrustee
Denver Parman JrTrustee
Frank FullerTrustee
Howard FinleyTrustee
Pete SlankardTrustee
Michael PerryAlternate Re
Suzanne SmithChaplain
Michael Perry JrEsquire
Ed SandersExalted Rule
William KautzForum Mediat
Tonya NealInner Guard
John WinesLeading Knig
Steven GilesLecturing Kn
Jeff SullivanLoyal Knight
David DentonPresiding Ju
Kevin D NelsonSecretary
C Shea NickellSoloist
Stephen WoodTiler
Richard Charles AdamTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,792
Program Service Revenue
$178,300
Investment Income
$0
Other Revenue
$0
All Other Contributions
$4,792
Change in Net Assets
$-35,755
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$196,294
Salaries, Compensation, and Employee Benefits$17,251
Grants and Similar Amounts Paid$5,302
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$50,888
All Other Expenses---$17,868
Other Salaries and Wages---$15,278
Conferences and Meetings---$13,719
Other Expenses---$12,567
Insurance---$8,554
Depreciation Depletion---$7,943
Office Expenses---$5,919
Fees for Services Accounting---$5,400
Grants to Domestic Orgs---$5,302
Payments to Affiliates---$2,002
Payroll Taxes---$1,973
Interest---$802
Advertising---$409
Fees for Services Management---$240
Total Functional Expenses$0$0$0$218,847
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
Note Payable - Banterra$20,000
Notes Payable$19,000
Payroll Taxes Payable$438
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
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
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, Page 6, Part VI, Line 11B

Form 990 and compiled financial statements are presented to the auditing committee by the preparer. The auditing committee presents both to the members at a general membership meeting.

Form 990, Page 6, Part VI, Line 19

All governing documents are maintained in the secretary's office of the club for public viewing during regular business hours.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
61-0367049
Phone
2704447275
Address
310 NORTH 4TH ST, PADUCAH, KY 42001

Signing Officer

Name
Richard Charles Adam
Title
Treasurer
Phone
2704447275
Signed
2018-05-16

Organization Details

Principal Officer
Richard Charles Adam
Voting Board Members
11
Independent Board Members
11
Employees
6

Preparer

Firm
Fox & Company Cpas Inc
Address
907 PARIS RD, MAYFIELD, KY 42066
Preparer
Johanna P Turner
Phone
2702476087
Raw XML Appendix386 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/Form990PartVIISectionAGrp/TitleTxt0EXALTED RULE
IRS990/Form990PartVIISectionAGrp/TitleTxt1LEADING KNIG
IRS990/Form990PartVIISectionAGrp/TitleTxt2LOYAL KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt3LECTURING KN
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt13CHAPLAIN
IRS990/Form990PartVIISectionAGrp/TitleTxt14INNER GUARD
IRS990/Form990PartVIISectionAGrp/TitleTxt15PRESIDING JU
IRS990/Form990PartVIISectionAGrp/TitleTxt16FORUM MEDIAT
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IRS990/PYSalariesCompEmpBnftPaidAmt029673
IRS990/PYTotalExpensesAmt0271186
IRS990/PYTotalRevenueAmt0227011
IRS990/ReconcilationRevenueExpnssAmt0-35755
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0102528
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0191249
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0293777
IRS990ScheduleD/EquipmentGrp/BookValueAmt0397
IRS990ScheduleD/EquipmentGrp/DepreciationAmt041530
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt041927
IRS990ScheduleD/LandGrp/BookValueAmt093300
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt093300
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0578
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02077
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02655
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt119000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2438
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE - BANTERRA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NOTES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0196803
IRS990ScheduleD/TotalLiabilityAmt039438
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 AND COMPILED FINANCIAL STATEMENTS ARE PRESENTED TO THE AUDITING COMMITTEE BY THE PREPARER. THE AUDITING COMMITTEE PRESENTS BOTH TO THE MEMBERS AT A GENERAL MEMBERSHIP MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL GOVERNING DOCUMENTS ARE MAINTAINED IN THE SECRETARY'S OFFICE OF THE CLUB FOR PUBLIC VIEWING DURING REGULAR BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt04770
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt04770
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0209884
IRS990/TotalAssetsEOYAmt0212339
IRS990/TotalAssetsGrp/BOYAmt0209884
IRS990/TotalAssetsGrp/EOYAmt0212339
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04792
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0218847
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02524
IRS990/TotalLiabilitiesEOYAmt040734
IRS990/TotalLiabilitiesGrp/BOYAmt02524
IRS990/TotalLiabilitiesGrp/EOYAmt040734
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0207360
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0171605
IRS990/TotalProgramServiceExpensesAmt0218847
IRS990/TotalProgramServiceRevenueAmt0178300
IRS990/TotalRevenueGrp/ExclusionAmt0147135
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt031165
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0183092
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0209884
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0212339
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0202590
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0166835
IRS990/USAddress/AddressLine1Txt03445 TRAILHEAD DR UNIT 104
IRS990/USAddress/CityNm0PADUCAH
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd042001
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.ELKS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD CHARLES ADAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02704447275
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS OF THE USA
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0610367049
ReturnHeader/Filer/PhoneNum02704447275
ReturnHeader/Filer/USAddress/AddressLine1Txt0310 NORTH 4TH ST
ReturnHeader/Filer/USAddress/CityNm0PADUCAH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042001
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId04F224CB0578872F7A7B06E8CC8253F789A6C177C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06F288755F914D13A94C2207F1A335B5DD317F865
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0199.9.63.197
ReturnHeader/FilingSecurityInformation/IPDt02018-06-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm016:22:37
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611291560
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FOX & COMPANY CPAS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0907 PARIS RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MAYFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd042066
ReturnHeader/PreparerPersonGrp/PhoneNum02702476087
ReturnHeader/PreparerPersonGrp/PreparationDt02018-06-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHANNA P TURNER
ReturnHeader/ReturnTs02018-06-01T16:22:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-04-01
ReturnHeader/TaxPeriodEndDt02018-03-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.50$0.00$3.50$0.94$1.26$0.32
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.02$0.19$3.83$1.50$2.06$0.56
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.50$0.00$4.50$3.91$4.02$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.53$0.00$4.53$4.39$3.48$0.91
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.62$0.00$3.62$2.67$2.14$0.52
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.13$0.02$3.11$3.32$3.14$0.18
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.13$0.19$2.94$3.67$2.45$1.22
2018Detailed filing. Detailed filing data is available for this year.$2.12$0.41$1.72$1.83$2.19$0.36
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.10$0.03$2.07$2.27$2.71$0.44
2016Detailed filing. Detailed filing data is available for this year.$2.56$0.05$2.52$2.31$2.05$0.26
2015Detailed filing. Detailed filing data is available for this year.$2.29$0.04$2.25$2.04$1.94$0.10
2014Detailed filing. Detailed filing data is available for this year.$2.18$0.03$2.15$1.62$1.50$0.12
2013Summary only. Only limited summary data is available for this year.$2.16$0.12$2.03$0.87$0.95$0.08
2012Summary only. Only limited summary data is available for this year.$2.31$0.19$2.12$1.36$1.22$0.15