Civic Intelligence

Benevolent & Prot Order of Elks

990 • Fiscal year 2019 • EIN 62-0167004

Apr 01, 2018 to Mar 31, 2019 • Filed on Sep 26, 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

0.47x

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

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

91st percentile

0.64x

Higher debt load relative to revenue than 91% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Net Margin

49th percentile

1.6%

Higher net margin than 49% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Asset Growth

40th percentile

-1.6%

Faster asset growth than 40% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

66th percentile

9.8%

Faster revenue growth than 66% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$308,918

Down $5,053 (-1.6%) from 2018

Net Assets

Up

$164,521

Up $3,554 (+2.2%) from 2018

Liabilities

Down

$144,397

Down $8,607 (-5.6%) from 2018

Revenue

Up

$226,841

Up $20,246 (+9.8%) from 2018

Expenses

Up

$223,287

Up $14,782 (+7.1%) from 2018

Net Income

Up

$3,554

Up $5,464 (+286%) from 2018

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

2019

Assets$308,918
Liabilities$144,397
Net Assets$164,521

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

2019

Revenue$226,841
Expenses$223,287
Net Income$3,554
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Sep 26, 2019
Return Version
2018v3.1
Gross Receipts
$305,251
Mission and Program Overview

Mission

FRATERNAL LODGE

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$222,512$210,555▼ $11,957
Rtn Earn Endowment Incm Other Fnds$160,967$164,521▲ $3,554
Cash and Non-Interest-Bearing Accounts$60,151$66,474▲ $6,323
Investments Program Related$23,808$24,389▲ $581
Inventories for Sale or Use$7,500$7,500→ $0
Total Assets$313,971$308,918▼ $5,053
Liabilities
Mortgage Notes Payable Secured by Investment Property$134,021$127,609▼ $6,412
Deferred Revenue$16,570$16,788▲ $218
Accounts Payable and Accrued Expenses$2,413--
Total Liabilities$153,004$144,397▼ $8,607
Net Assets / Fund Balance
Total Net Assets Fund Balance$160,967$164,521▲ $3,554
Total Liabilities and Net Assets / Fund Balance$313,971$308,918▼ $5,053

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$136,551$295,332$431,883
Land$74,004-$74,004
Investment Program Related Org$24,389--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Wayne Smith1 Year Trust
Jane Attkisson2 Year Trust
Nancy Richardson3 Year Trust
Gary GreksaExalted Rule
David StoltzLeading Knig
Charlie StoltzLecturing Kn
Patti HollinsworthLoyal Knight
Justin AttkissonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$36,636
Program Service Revenue
$42,662
Investment Income
$1,162
Other Revenue
$146,381
All Other Contributions
$8,100
Change in Net Assets
$3,554
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$171,138
Salaries, Compensation, and Employee Benefits$52,149
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$708$74,649-$75,357
Other Salaries and Wages-$36,895-$36,895
Payroll Taxes-$15,254-$15,254
Other Expenses-$14,464-$14,464
Depreciation Depletion-$11,957-$11,957
Interest-$3,628-$3,628
Conferences and Meetings-$2,666-$2,666
Insurance-$2,637-$2,637
Office Expenses-$1,464-$1,464
Total Functional Expenses$708$222,579$0$223,287
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$560
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 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
2019-09-26

Organization Details

Principal Officer
Justin Attkisson
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 8,502 0 per capita- grand lodge 0 8,075 0 liquor tax 0 6,309 0 insurance 0 4,981 0 taxes- property 0 4,893 0 credit card processing 0 4,843 0 utilities 0 3,870 0 lodge secretary fee 0 3,600 0 contract labor 0 3,063 0 sales tax 0 2,066 0 janitorial expense 0 1,817 0 repairs and maintenance 0 1,812 0 repairs and maintenance 0 1,456 0 tebt 0 1,449 0 tect raffle 0 1,340 0 grand lodge fines and pen 0 1,317 0 utilities 0 1,215 0 cable tv 0 1,180 0 laundry 0 1,148 0 internet expense 0 1,043 0 liquor tax 0 901 0 per capita- state 708 0 0 memorials 0 707 0 ritual expense 0 701 0 credit card processing 0 692 0 enf 0 673 0 licenses 0 665 0 monitoring fee 0 591 0 grand lodge penalties 0 500 0 telephone 0 480 0 supplies 0 358 0 key cards 0 358 0 veterans fund 0 355 0 room rental 0 350 0 business tax 0 338 0 drug awareness trailer 0 281 0 supplies- bar 0 260 0 janitorial expense 0 260 0 repairs and maintenance 0 259 0 returned checks 0 222 0 grand lodge fines and pen 0 188 0 facilities rent exp 0 175 0 cable tv 0 169 0 lodge meeting expense 0 165 0 laundry 0 164 0 misc exp 0 131 0 badges and pins 0 101 0 licenses 0 95 0 music and entertainment 0 88 0 monitoring fee 0 84 0 supplies- kitchen 0 60 0 room rental 0 50 0 business tax 0 48 0 supplies- bar 0 37 0 return application fee 0 35 0 facilities rent exp 0 25 0 office exp 0 20 0 taxes- other 0 20 0 bank fees 0 20 0 misc exp 0 19 0 music and entertainment 0 13 0 supplies- kitchen 0 9 0 office exp 0 3 0 total 708 74,649 0

Raw XML Appendix339 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/TitleTxt2LOYAL KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt3LECTURING KN
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE AUDITING COMMITTEE OF 3 SELECTED MEMBERS AND THE OFFICERS. IT IS THEN PRESENTED TO THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MONITORING OF THE CONFLICT OF INTEREST POLICY IS DONE INFORMALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 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/ExplanationTxt4UTILITIES 0 8,502 0 PER CAPITA- GRAND LODGE 0 8,075 0 LIQUOR TAX 0 6,309 0 INSURANCE 0 4,981 0 TAXES- PROPERTY 0 4,893 0 CREDIT CARD PROCESSING 0 4,843 0 UTILITIES 0 3,870 0 LODGE SECRETARY FEE 0 3,600 0 CONTRACT LABOR 0 3,063 0 SALES TAX 0 2,066 0 JANITORIAL EXPENSE 0 1,817 0 REPAIRS AND MAINTENANCE 0 1,812 0 REPAIRS AND MAINTENANCE 0 1,456 0 TEBT 0 1,449 0 TECT RAFFLE 0 1,340 0 GRAND LODGE FINES AND PEN 0 1,317 0 UTILITIES 0 1,215 0 CABLE TV 0 1,180 0 LAUNDRY 0 1,148 0 INTERNET EXPENSE 0 1,043 0 LIQUOR TAX 0 901 0 PER CAPITA- STATE 708 0 0 MEMORIALS 0 707 0 RITUAL EXPENSE 0 701 0 CREDIT CARD PROCESSING 0 692 0 ENF 0 673 0 LICENSES 0 665 0 MONITORING FEE 0 591 0 GRAND LODGE PENALTIES 0 500 0 TELEPHONE 0 480 0 SUPPLIES 0 358 0 KEY CARDS 0 358 0 VETERANS FUND 0 355 0 ROOM RENTAL 0 350 0 BUSINESS TAX 0 338 0 DRUG AWARENESS TRAILER 0 281 0 SUPPLIES- BAR 0 260 0 JANITORIAL EXPENSE 0 260 0 REPAIRS AND MAINTENANCE 0 259 0 RETURNED CHECKS 0 222 0 GRAND LODGE FINES AND PEN 0 188 0 FACILITIES RENT EXP 0 175 0 CABLE TV 0 169 0 LODGE MEETING EXPENSE 0 165 0 LAUNDRY 0 164 0 MISC EXP 0 131 0 BADGES AND PINS 0 101 0 LICENSES 0 95 0 MUSIC AND ENTERTAINMENT 0 88 0 MONITORING FEE 0 84 0 SUPPLIES- KITCHEN 0 60 0 ROOM RENTAL 0 50 0 BUSINESS TAX 0 48 0 SUPPLIES- BAR 0 37 0 RETURN APPLICATION FEE 0 35 0 FACILITIES RENT EXP 0 25 0 OFFICE EXP 0 20 0 TAXES- OTHER 0 20 0 BANK FEES 0 20 0 MISC EXP 0 19 0 MUSIC AND ENTERTAINMENT 0 13 0 SUPPLIES- KITCHEN 0 9 0 OFFICE EXP 0 3 0 TOTAL 708 74,649 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0313971
IRS990/TotalAssetsEOYAmt0308918
IRS990/TotalAssetsGrp/BOYAmt0313971
IRS990/TotalAssetsGrp/EOYAmt0308918
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt036636
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0222579
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0708
IRS990/TotalFunctionalExpensesGrp/TotalAmt0223287
IRS990/TotalGrossUBIAmt018228
IRS990/TotalLiabilitiesBOYAmt0153004
IRS990/TotalLiabilitiesEOYAmt0144397
IRS990/TotalLiabilitiesGrp/BOYAmt0153004
IRS990/TotalLiabilitiesGrp/EOYAmt0144397
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0160967
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0164521
IRS990/TotalProgramServiceRevenueAmt042662
IRS990/TotalRevenueGrp/ExclusionAmt04503
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0166914
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0226841
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt018228
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0313971
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0308918
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt0PO BOX 768
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd038402
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/SignatureDt02019-09-26
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/IPDt02019-10-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm008:38:01
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/PreparationDt02019-09-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KELSEY GLASS CPA
ReturnHeader/ReturnTs02019-10-14T08:38:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-04-01
ReturnHeader/TaxPeriodEndDt02019-03-31
ReturnHeader/TaxYr02018

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