Civic Intelligence

Benevolent & Prot Order of Elks

990 • Fiscal year 2018 • EIN 62-0167004

Apr 01, 2017 to Mar 31, 2018 • Filed on Sep 05, 2019

PO Box 768Columbia, TN 38402

(931) 381-0702

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.49x

Higher debt load relative to assets than 92% of similar nonprofits.

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

Liabilities / Revenue

92nd percentile

0.74x

Higher debt load relative to revenue than 92% of similar nonprofits.

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

Net Margin

42nd percentile

-0.9%

Higher net margin than 42% 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

60th percentile

2.4%

Faster asset growth than 60% of similar nonprofits.

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

Revenue Growth

59th percentile

5.4%

Faster revenue growth than 59% of similar nonprofits.

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

Assets

Up

$313,971

Up $7,323 (+2.4%) from 2017

Net Assets

Down

$160,967

Down $1,910 (-1.2%) from 2017

Liabilities

Up

$153,004

Up $9,233 (+6.4%) from 2017

Revenue

Up

$206,595

Up $10,504 (+5.4%) from 2017

Expenses

Up

$208,505

Up $21,466 (+11%) from 2017

Net Income

Down

-$1,910

Down $10,962 (-121%) from 2017

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $356,535Liabilities 2010: $154,2272010Assets 2013: $337,120Liabilities 2013: $153,820Net Assets 2013: $183,3002013Assets 2014: $340,654Liabilities 2014: $149,867Net Assets 2014: $190,7872014Assets 2015: $324,304Liabilities 2015: $147,744Net Assets 2015: $176,5602015Assets 2017: $306,648Liabilities 2017: $143,771Net Assets 2017: $162,8772017Assets 2018: $313,971Liabilities 2018: $153,004Net Assets 2018: $160,9672018Assets 2019: $308,918Liabilities 2019: $144,397Net Assets 2019: $164,5212019Assets 2020: $276,513Liabilities 2020: $145,620Net Assets 2020: $130,8932020Assets 2021: $272,039Liabilities 2021: $145,949Net Assets 2021: $126,0902021Assets 2022: $266,220Liabilities 2022: $148,778Net Assets 2022: $117,4422022Assets 2023: $259,628Liabilities 2023: $143,736Net Assets 2023: $115,8922023Assets 2024: $278,508Liabilities 2024: $158,625Net Assets 2024: $119,8832024Assets 2025: $291,781Liabilities 2025: $139,183Net Assets 2025: $152,5982025

Highlighted filing

2018

Assets$313,971
Liabilities$153,004
Net Assets$160,967

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $137,201Expenses 2010: $153,803Net Income 2010: -$16,6022010Expenses 2013: $178,4902013Revenue 2014: $185,102Expenses 2014: $177,615Net Income 2014: $7,4872014Revenue 2015: $194,596Expenses 2015: $208,823Net Income 2015: -$14,2272015Revenue 2017: $196,091Expenses 2017: $187,039Net Income 2017: $9,0522017Revenue 2018: $206,595Expenses 2018: $208,505Net Income 2018: -$1,9102018Revenue 2019: $226,841Expenses 2019: $223,287Net Income 2019: $3,5542019Revenue 2020: $216,430Expenses 2020: $250,058Net Income 2020: -$33,6282020Revenue 2021: $135,502Expenses 2021: $140,305Net Income 2021: -$4,8032021Revenue 2022: $270,026Expenses 2022: $276,100Net Income 2022: -$6,0742022Revenue 2023: $304,381Expenses 2023: $305,931Net Income 2023: -$1,5502023Revenue 2024: $234,808Expenses 2024: $230,817Net Income 2024: $3,9912024Revenue 2025: $368,993Expenses 2025: $336,278Net Income 2025: $32,7152025

Highlighted filing

2018

Revenue$206,595
Expenses$208,505
Net Income-$1,910
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Sep 5, 2019
Return Version
2017v2.3
Gross Receipts
$287,264
Mission and Program Overview

Mission

FRATERNAL LODGE

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$234,791$222,512▼ $12,279
Rtn Earn Endowment Incm Other Fnds$162,877$160,967▼ $1,910
Cash and Non-Interest-Bearing Accounts$41,313$60,151▲ $18,838
Investments Program Related$22,544$23,808▲ $1,264
Inventories for Sale or Use$7,500$7,500→ $0
Total Assets$306,648$313,971▲ $7,323
Other Assets Total$500--
Liabilities
Mortgage Notes Payable Secured by Investment Property$136,021$134,021▼ $2,000
Deferred Revenue-$16,570-
Other Liabilities$7,750--
Accounts Payable and Accrued Expenses-$2,413-
Total Liabilities$143,771$153,004▲ $9,233
Net Assets / Fund Balance
Total Net Assets Fund Balance$162,877$160,967▼ $1,910
Total Liabilities and Net Assets / Fund Balance$306,648$313,971▲ $7,323

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$148,508$283,375$431,883
Land$74,004-$74,004
Investment Program Related Org$23,808--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dean Smith1 Year Trust
Gary Greksa2 Year Trust
Jane Attkisson3 Year Trust
Nancy RichardsonExalted Rule
Wayne RomsburgLeading Knig
David StoltzLecturing Kn
Johnny SmithLoyal Knight
Justin AttkissonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$40,974
Program Service Revenue
$39,459
Investment Income
$1,476
Other Revenue
$124,686
All Other Contributions
$8,456
Change in Net Assets
$-1,910
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$155,418
Salaries, Compensation, and Employee Benefits$53,087
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$702$66,892-$67,594
Other Salaries and Wages-$41,061-$41,061
Depreciation Depletion-$12,280-$12,280
Payroll Taxes-$12,026-$12,026
Interest-$7,704-$7,704
Other Expenses$7,677$17,267-$7,677
Conferences and Meetings-$2,497-$2,497
Office Expenses-$1,652-$1,652
Fees for Services Accounting-$300-$300
Insurance-$101-$101
Total Functional Expenses$46,725$161,780$0$208,505
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,775
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 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 5

This is a local elks lodge with members who pay dues and life members who are granted life membership as an honor and who do not have to pay dues.

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

The form 990 is reviewed by the auditing committee of 3 selected members and the officers. It is then presented to the membership.

Form 990, Page 6, Part VI, Line 12C

The monitoring of the conflict of interest policy is done informally.

Form 990, Page 6, Part VI, Line 19

Form 990 is made available to the public upon request and is available at the lodge facility at 1208 wkrm lane, columbia, tn 38401

Filing and Contact Details

Filer

Filer Name
Benevolent & Prot Order of Elk
EIN
62-0167004
Phone
9313810702
Address
PO BOX 768, COLUMBIA, TN 38402

Signing Officer

Name
Justin Attkisson
Title
Secretary
Phone
9313810702
Signed
2019-09-05

Organization Details

Principal Officer
Nancy Richardson
Voting Board Members
8
Independent Board Members
8
Employees
2

Preparer

Firm
Greg Lemon CPA Pllc
Address
102 W 7TH ST 100, COLUMBIA, TN 38401-3249
Preparer
Kelsey Glass CPA
Phone
9313880517
Supplemental Narrative

Additional Explanations

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

OTHER

Form 990, Part IX, Line 24E

Utilities 0 7,171 0 repairs and maintenance 0 5,347 0 taxes- property 0 5,292 0 misc exp 0 5,198 0 sales tax 0 4,813 0 utilities 0 4,461 0 lodge secretary fee 0 3,600 0 business tax 0 2,586 0 contract labor 0 2,467 0 lodge activities 0 2,406 0 enf 0 2,158 0 repairs and maintenance 0 1,973 0 laundry 0 1,285 0 liquor tax 0 1,157 0 janitorial expense 0 1,116 0 licenses 0 1,103 0 utilities 0 1,024 0 cable tv 0 980 0 veterans fund 0 980 0 janitorial 0 978 0 supplies- bar 0 974 0 insurance 0 962 0 internet expense 0 833 0 repairs and maintenance 0 764 0 misc exp 0 743 0 per capita- state 702 0 0 sales tax 0 688 0 supplies- kitchen 0 625 0 telephone 0 588 0 lodge meeting expense 0 528 0 credit card processing 0 507 0 business tax 0 370 0 key cards 0 356 0 lodge activities 0 344 0 supplies 0 248 0 tebt 0 195 0 ritual expense 0 189 0 laundry 0 184 0 liquor tax 0 165 0 janitorial expense 0 159 0 licenses 0 158 0 catering 0 142 0 bank fees 0 141 0 cable tv 0 140 0 supplies- bar 0 139 0 room rental 0 131 0 badges and pins 0 117 0 cable 0 112 0 supplies- kitchen 0 89 0 credit card processing 0 72 0 alarm service 0 48 0 taxes- other 0 40 0 catering 0 20 0 room rental 0 19 0 alarm service 0 7 0 total 702 66,892 0

Raw XML Appendix334 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/TitleTxt41 YEAR TRUST
IRS990/Form990PartVIISectionAGrp/TitleTxt52 YEAR TRUST
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THIS IS A LOCAL ELKS LODGE WITH MEMBERS WHO PAY DUES AND LIFE MEMBERS WHO ARE GRANTED LIFE MEMBERSHIP AS AN HONOR AND WHO DO NOT HAVE TO PAY DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS REVIEWED BY THE AUDITING COMMITTEE OF 3 SELECTED MEMBERS AND THE OFFICERS. IT IS THEN PRESENTED TO THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MONITORING OF THE CONFLICT OF INTEREST POLICY IS DONE INFORMALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST AND IS AVAILABLE AT THE LODGE FACILITY AT 1208 WKRM LANE, COLUMBIA, TN 38401
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UTILITIES 0 7,171 0 REPAIRS AND MAINTENANCE 0 5,347 0 TAXES- PROPERTY 0 5,292 0 MISC EXP 0 5,198 0 SALES TAX 0 4,813 0 UTILITIES 0 4,461 0 LODGE SECRETARY FEE 0 3,600 0 BUSINESS TAX 0 2,586 0 CONTRACT LABOR 0 2,467 0 LODGE ACTIVITIES 0 2,406 0 ENF 0 2,158 0 REPAIRS AND MAINTENANCE 0 1,973 0 LAUNDRY 0 1,285 0 LIQUOR TAX 0 1,157 0 JANITORIAL EXPENSE 0 1,116 0 LICENSES 0 1,103 0 UTILITIES 0 1,024 0 CABLE TV 0 980 0 VETERANS FUND 0 980 0 JANITORIAL 0 978 0 SUPPLIES- BAR 0 974 0 INSURANCE 0 962 0 INTERNET EXPENSE 0 833 0 REPAIRS AND MAINTENANCE 0 764 0 MISC EXP 0 743 0 PER CAPITA- STATE 702 0 0 SALES TAX 0 688 0 SUPPLIES- KITCHEN 0 625 0 TELEPHONE 0 588 0 LODGE MEETING EXPENSE 0 528 0 CREDIT CARD PROCESSING 0 507 0 BUSINESS TAX 0 370 0 KEY CARDS 0 356 0 LODGE ACTIVITIES 0 344 0 SUPPLIES 0 248 0 TEBT 0 195 0 RITUAL EXPENSE 0 189 0 LAUNDRY 0 184 0 LIQUOR TAX 0 165 0 JANITORIAL EXPENSE 0 159 0 LICENSES 0 158 0 CATERING 0 142 0 BANK FEES 0 141 0 CABLE TV 0 140 0 SUPPLIES- BAR 0 139 0 ROOM RENTAL 0 131 0 BADGES AND PINS 0 117 0 CABLE 0 112 0 SUPPLIES- KITCHEN 0 89 0 CREDIT CARD PROCESSING 0 72 0 ALARM SERVICE 0 48 0 TAXES- OTHER 0 40 0 CATERING 0 20 0 ROOM RENTAL 0 19 0 ALARM SERVICE 0 7 0 TOTAL 702 66,892 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0306648
IRS990/TotalAssetsEOYAmt0313971
IRS990/TotalAssetsGrp/BOYAmt0306648
IRS990/TotalAssetsGrp/EOYAmt0313971
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IRS990/TotalContributionsAmt040974
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0161780
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt046725
IRS990/TotalFunctionalExpensesGrp/TotalAmt0208505
IRS990/TotalGrossUBIAmt015364
IRS990/TotalLiabilitiesBOYAmt0143771
IRS990/TotalLiabilitiesEOYAmt0153004
IRS990/TotalLiabilitiesGrp/BOYAmt0143771
IRS990/TotalLiabilitiesGrp/EOYAmt0153004
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0162877
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0160967
IRS990/TotalProgramServiceRevenueAmt039459
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0148482
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0206595
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt015364
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0306648
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0313971
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-01-14 16:20:31Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JUSTIN ATTKISSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum09313810702
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-09-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROT ORDER OF ELK
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0620167004
ReturnHeader/Filer/PhoneNum09313810702
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 768
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd038402
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId035DBFBE4D9A58B919A560CAB63F67E53711FBEF7
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId035DBFBE4D9A58B919A560CAB63F67E53711FBEF7
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.130.82.42
ReturnHeader/FilingSecurityInformation/IPDt02019-10-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm012:14:32
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472342040
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GREG LEMON CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0102 W 7TH ST 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0384013249
ReturnHeader/PreparerPersonGrp/PhoneNum09313880517
ReturnHeader/PreparerPersonGrp/PreparationDt02019-09-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KELSEY GLASS CPA
ReturnHeader/ReturnTs02019-10-11T12:14:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-04-01
ReturnHeader/TaxPeriodEndDt02018-03-31
ReturnHeader/TaxYr02017

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