Civic Intelligence

Benevolent & Protective Order Of

990 • Fiscal year 2024 • EIN 61-0367049

Apr 01, 2023 to Mar 31, 2024 • Filed on Aug 15, 2024

310 North 4th StreetPaducah, KY 42001

(270) 444-7275

Siviq Scores

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

Liabilities / Assets

66th percentile

0.05x

Higher debt load relative to assets than 66% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.13x

Higher debt load relative to revenue than 72% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Net Margin

8th percentile

-37%

Higher net margin than 8% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Asset Growth

18th percentile

-11%

Faster asset growth than 18% of similar nonprofits.

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

Revenue Growth

3rd percentile

-62%

Faster revenue growth than 3% of similar nonprofits.

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

Assets

Down

$402,118

Down $48,335 (-11%) from 2023

Net Assets

Down

$383,118

Down $67,335 (-15%) from 2023

Liabilities

Up

$19,000

Up $19,000 from 2023

Revenue

Down

$149,972

Down $241,409 (-62%) from 2023

Expenses

Down

$206,112

Down $196,303 (-49%) from 2023

Net Income

Down

-$56,140

Down $45,106 (-409%) from 2023

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

2024

Assets$402,118
Liabilities$19,000
Net Assets$383,118

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

2024

Revenue$149,972
Expenses$206,112
Net Income-$56,140
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Aug 15, 2024
Return Version
2023v5.0
Gross Receipts
$284,591
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
Savings and Temporary Cash Investments-$200,000-
Land, Buildings, and Equipment, Net$205,163$193,226▼ $11,937
Cash and Non-Interest-Bearing Accounts$245,290$8,892▼ $236,398
Total Assets$450,453$402,118▼ $48,335
Liabilities
Unsecured Notes Loans Payable-$19,000-
Total Liabilities$0$19,000▲ $19,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$439,030$382,890▼ $56,140
Net Assets With Donor Restrictions$11,423$228▼ $11,195
Total Net Assets Fund Balance$450,453$383,118▼ $67,335
Total Liabilities and Net Assets / Fund Balance$450,453$402,118▼ $48,335

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$45,256$231,990$277,246
Land$93,300-$93,300
Leasehold Improvements$22,862$57,725$80,587
Other Land Buildings$30,875$18,951$49,826
Equipment$933$48,036$48,969
Compensation and Service Providers

Board Members and Trustees

NameTitle
Carl WalkerTrustee
David L CurtisTrustee
Evelyn Cortes De CothranTrustee
Howard FinleyTrustee
Jeff SullivanTrustee
Gregory SheltonExalted Rule
Jared MarsdenLeading Knig
George GoodmanLecturing Kn
Kevin NelsonLoyal Knight
Heather MarsdenSecretary
Tonya SheltonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$38,403
Program Service Revenue
$45,412
Investment Income
$117
Other Revenue
$66,040
All Other Contributions
$12,099
Change in Net Assets
$-56,140
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$192,997
Grants and Similar Amounts Paid$13,115
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other-$41,352-$41,352
Occupancy-$31,323-$31,323
Grants to Domestic Orgs$13,115--$13,115
Insurance-$12,473-$12,473
Depreciation Depletion-$11,937-$11,937
All Other Expenses-$11,564-$11,564
Fees for Services Management-$10,800-$10,800
Other Expenses-$5,681-$5,681
Payments to Affiliates-$4,719-$4,719
Conferences and Meetings-$3,867-$3,867
Fees for Services Accounting-$3,825-$3,825
Office Expenses-$3,677-$3,677
Total Functional Expenses$13,115$192,997$0$206,112
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$191,634
Gaming Direct Expenses$131,758
Fundraising Gross Income$9,025
Fundraising Direct Expenses$2,861
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

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 STREET, PADUCAH, KY 42001

Signing Officer

Name
Tonya Shelton
Title
Treasurer
Phone
2704423620
Signed
2024-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gregory Shelton
Voting Board Members
11
Independent Board Members
11
Employees
0

Preparer

Firm
L a Miller & Associates Inc
Address
215 NAHM STREET, PADUCAH, KY 42001
Preparer
Linda a Miller CPA
Phone
2705753444
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Food service workers 0 23,102 0 security 0 11,650 0 bookkeeper 0 6,600 0 total 0 41,352 0

Form 990, Part XI

Increase in restricted funds

Form 990, Part XI, Line 9

Decrease in restricted funds -11,195

Raw XML Appendix376 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
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IRS990/ForeignFinancialAccountInd0false
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXALTED RULE
IRS990/Form990PartVIISectionAGrp/TitleTxt1LEADING KNIG
IRS990/Form990PartVIISectionAGrp/TitleTxt2LECTURING KN
IRS990/Form990PartVIISectionAGrp/TitleTxt3LOYAL KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
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IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt0131758
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IRS990/GrantsToOrganizationsInd0false
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IRS990/IRPDocumentCnt09
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IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt05662
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt05662
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0131758
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0191634
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0191634
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt059876
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt084096
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt084096
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt042000
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt042000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0TONYA SHELTON
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0310 N 4TH STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine2Txt0310 N 4TH STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0PADUCAH
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0KY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd042001
IRS990ScheduleG/StatesWhereGamingConductedCd0KY
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL GOVERNING DOCUMENTS ARE MAINTAINED IN THE SECRETARY'S OFFICE OF THE CLUB FOR PUBLIC VIEWING DURING REGULAR BUSINESS HOURS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FOOD SERVICE WORKERS 0 23,102 0 SECURITY 0 11,650 0 BOOKKEEPER 0 6,600 0 TOTAL 0 41,352 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INCREASE IN RESTRICTED FUNDS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DECREASE IN RESTRICTED FUNDS -11,195
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0450453
IRS990/TotalAssetsEOYAmt0402118
IRS990/TotalAssetsGrp/BOYAmt0450453
IRS990/TotalAssetsGrp/EOYAmt0402118
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt038403
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0192997
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt013115
IRS990/TotalFunctionalExpensesGrp/TotalAmt0206112
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt019000
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt019000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0450453
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0383118
IRS990/TotalProgramServiceRevenueAmt045412
IRS990/TotalRevenueGrp/ExclusionAmt067540
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt044029
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0149972
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0450453
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0402118
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt019000
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.ELKS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TONYA SHELTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02704423620
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-15
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 STREET
ReturnHeader/Filer/USAddress/CityNm0PADUCAH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042001
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611324996
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0L A MILLER & ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0215 NAHM STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PADUCAH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd042001
ReturnHeader/PreparerPersonGrp/PhoneNum02705753444
ReturnHeader/PreparerPersonGrp/PreparationDt02024-08-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LINDA A MILLER CPA
ReturnHeader/ReturnTs02024-08-15T10:48:19-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-04-01
ReturnHeader/TaxPeriodEndDt02024-03-31
ReturnHeader/TaxYr02023

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
2024Detailed filing. Detailed filing data is available for this year.$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
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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