Civic Intelligence

Benevolent and Protective Order of Elks 1944

990 • Fiscal year 2024 • EIN 62-0547358

Apr 01, 2023 to Mar 31, 2024 • Filed on Aug 22, 2024

PO Box 1034Cleveland, TN 37364

(423) 476-5781

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.05x

Higher debt load relative to assets than 62% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.16x

Higher debt load relative to revenue than 64% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2024

Net Margin

34th percentile

-0.7%

Higher net margin than 34% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

45th percentile

$0

Higher top officer pay than 45% of similar nonprofits.

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

2024 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2024

Asset Growth

38th percentile

1.4%

Faster asset growth than 38% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

71st percentile

27%

Faster revenue growth than 71% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,296,541

Up $17,563 (+1.4%) from 2023

Net Assets

Down

$1,236,288

Down $2,735 (-0.2%) from 2023

Liabilities

Up

$60,253

Up $20,298 (+51%) from 2023

Revenue

Up

$379,309

Up $80,678 (+27%) from 2023

Expenses

Down

$382,044

Down $14,445 (-3.6%) from 2023

Net Income

Up

-$2,735

Up $95,123 (+97%) from 2023

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2012: $1,225,610Liabilities 2012: $116,844Net Assets 2012: $1,108,7662012Assets 2013: $1,249,158Liabilities 2013: $100,354Net Assets 2013: $1,148,8042013Assets 2014: $1,194,612Liabilities 2014: $79,082Net Assets 2014: $1,115,5302014Assets 2015: $1,117,903Liabilities 2015: $30,002Net Assets 2015: $1,087,9012015Assets 2016: $1,062,253Liabilities 2016: $25,540Net Assets 2016: $1,036,7132016Assets 2017: $1,221,299Liabilities 2017: $29,577Net Assets 2017: $1,191,7222017Assets 2018: $1,238,016Liabilities 2018: $26,983Net Assets 2018: $1,211,0332018Assets 2019: $1,288,531Liabilities 2019: $35,495Net Assets 2019: $1,253,0362019Assets 2020: $1,176,116Liabilities 2020: $4,064Net Assets 2020: $1,172,0522020Assets 2021: $1,353,234Liabilities 2021: -$1,264Net Assets 2021: $1,354,4982021Assets 2022: $1,360,864Liabilities 2022: $23,983Net Assets 2022: $1,336,8812022Assets 2023: $1,278,978Liabilities 2023: $39,955Net Assets 2023: $1,239,0232023Assets 2024: $1,296,541Liabilities 2024: $60,253Net Assets 2024: $1,236,2882024Assets 2025: $1,260,194Liabilities 2025: $45,179Net Assets 2025: $1,215,0152025

Highlighted filing

2024

Assets$1,296,541
Liabilities$60,253
Net Assets$1,236,288

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $221,263Expenses 2012: $227,579Net Income 2012: -$6,3162012Revenue 2013: $252,758Expenses 2013: $212,720Net Income 2013: $40,0382013Revenue 2014: $165,445Expenses 2014: $198,719Net Income 2014: -$33,2742014Revenue 2015: $139,055Expenses 2015: $173,985Net Income 2015: -$34,9302015Revenue 2016: $153,023Expenses 2016: $204,211Net Income 2016: -$51,1882016Revenue 2017: $414,547Expenses 2017: $259,533Net Income 2017: $155,0142017Revenue 2018: $277,770Expenses 2018: $258,459Net Income 2018: $19,3112018Revenue 2019: $339,229Expenses 2019: $297,226Net Income 2019: $42,0032019Revenue 2020: $219,955Expenses 2020: $300,939Net Income 2020: -$80,9842020Revenue 2021: $406,149Expenses 2021: $223,703Net Income 2021: $182,4462021Revenue 2022: $265,132Expenses 2022: $282,749Net Income 2022: -$17,6172022Revenue 2023: $298,631Expenses 2023: $396,489Net Income 2023: -$97,8582023Revenue 2024: $379,309Expenses 2024: $382,044Net Income 2024: -$2,7352024Revenue 2025: $291,103Expenses 2025: $312,376Net Income 2025: -$21,2732025

Highlighted filing

2024

Revenue$379,309
Expenses$382,044
Net Income-$2,735
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Aug 22, 2024
Return Version
2023v5.0
Gross Receipts
$491,867
Mission and Program Overview

Mission

Fraternal order operating under the lodge system

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$745,109$620,665▼ $124,444
Land, Buildings, and Equipment, Net$445,047$549,441▲ $104,394
Cash and Non-Interest-Bearing Accounts$53,523$88,095▲ $34,572
Accounts Receivable$19,161$24,758▲ $5,597
Inventories for Sale or Use$13,937$13,240▼ $697
Prepaid Expenses and Deferred Charges$2,201$342▼ $1,859
Total Assets$1,278,978$1,296,541▲ $17,563
Liabilities
Deferred Revenue$30,851$44,797▲ $13,946
Accounts Payable and Accrued Expenses$9,104$15,456▲ $6,352
Total Liabilities$39,955$60,253▲ $20,298
Net Assets / Fund Balance
Net Assets With Donor Restrictions$752,455$813,561▲ $61,106
Net Assets Without Donor Restrictions$486,568$422,727▼ $63,841
Total Net Assets Fund Balance$1,239,023$1,236,288▼ $2,735
Total Liabilities and Net Assets / Fund Balance$1,278,978$1,296,541▲ $17,563

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$401,116$628,463$1,029,579
Land$148,325-$148,325
Compensation and Service Providers

Board Members and Trustees

NameTitle
Priscilla MorrisTrustee
Randy GatesTrustee
William JenkinsTrustee
Rose StanberyExalted Rule
Ron SlaterLeading Knig
Alex EverleyLecturing Kn
Lee StaffordLoyal Knight
Angela WaddellSecretary
Dennis GoinsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$224,016
Investment Income
$36,638
Other Revenue
$118,655
Change in Net Assets
$-2,735
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$322,414
Salaries, Compensation, and Employee Benefits$59,630
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$31,506$53,397-$84,903
Other Salaries and Wages$38,847$13,500-$52,347
Depreciation Depletion$25,398$5,328-$30,726
Occupancy$30,359--$30,359
Office Expenses-$29,019-$29,019
Other Expenses$19,662--$19,662
Fees for Services Accounting-$12,115-$12,115
Payroll Taxes$7,283--$7,283
Insurance$4,028--$4,028
Conferences and Meetings-$3,841-$3,841
Total Functional Expenses$264,844$117,200$0$382,044
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Statutory organization of members being the final vote.

Form 990, Page 6, Part VI, Line 7A

Statutory organization of members being the final vote.

Form 990, Page 6, Part VI, Line 7B

Statutory organization of members being the final vote.

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

The return is reviewed by the governing board before it is filed.

Form 990, Page 6, Part VI, Line 19

Governing documents are available to the public upon request

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order of
EIN
62-0547358
Phone
4234765781
Address
PO BOX 1034, CLEVELAND, TN 37364

Signing Officer

Name
Rose Stanbery
Title
Exalted Ruler
Phone
4234765781
Signed
2024-08-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rose Stanbery
Formed
1955
Legal Domicile
Tn
Voting Board Members
9
Independent Board Members
9
Employees
6
Volunteers
1,050

Preparer

Firm
Wedgewood Accounting Pllc
Address
4395 N OCOEE ST, CLEVELAND, TN 37312-4832
Preparer
Brandon H Barnes CPA
Phone
4234765581
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Misc. Expense 1,792 16,689 0 repair/maintenance 0 13,251 0 telephone 0 6,940 0 investment advisor fees a 0 5,813 0 indoctrination expense 4,925 0 0 nursing scholarship raffl 4,000 0 0 other member activities 0 3,987 0 credit card expense 3,666 0 0 life bridges 3,552 0 0 bulletin/photos 0 3,159 0 jolly corks 2,722 0 0 shop with an elk 2,650 0 0 youth actv.hoops 2,414 0 0 veteren's aid 1,613 0 0 licenses/permits 1,560 0 0 flag/day 950 0 0 aaa program - expense 945 0 0 property tax 0 861 0 workmen's comp. Ins. 0 849 0 decorations 0 607 0 bank charges 0 605 0 memorial service 600 0 0 taxes - other 0 344 0 personal property tax 0 292 0 tebt bottle fund - expens 65 0 0 cash over/short 32 0 0 elks national foundation 20 0 0 total 31,506 53,397 0

Raw XML Appendix365 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/PYSalariesCompEmpBnftPaidAmt059847
IRS990/PYTotalExpensesAmt0396489
IRS990/PYTotalRevenueAmt0298631
IRS990/ReconcilationRevenueExpnssAmt0-2735
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0224016
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0401116
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0628463
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01029579
IRS990ScheduleD/LandGrp/BookValueAmt0148325
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0148325
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0549441
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0STATUTORY ORGANIZATION OF MEMBERS BEING THE FINAL VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1STATUTORY ORGANIZATION OF MEMBERS BEING THE FINAL VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2STATUTORY ORGANIZATION OF MEMBERS BEING THE FINAL VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE RETURN IS REVIEWED BY THE GOVERNING BOARD BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MISC. EXPENSE 1,792 16,689 0 REPAIR/MAINTENANCE 0 13,251 0 TELEPHONE 0 6,940 0 INVESTMENT ADVISOR FEES A 0 5,813 0 INDOCTRINATION EXPENSE 4,925 0 0 NURSING SCHOLARSHIP RAFFL 4,000 0 0 OTHER MEMBER ACTIVITIES 0 3,987 0 CREDIT CARD EXPENSE 3,666 0 0 LIFE BRIDGES 3,552 0 0 BULLETIN/PHOTOS 0 3,159 0 JOLLY CORKS 2,722 0 0 SHOP WITH AN ELK 2,650 0 0 YOUTH ACTV.HOOPS 2,414 0 0 VETEREN'S AID 1,613 0 0 LICENSES/PERMITS 1,560 0 0 FLAG/DAY 950 0 0 AAA PROGRAM - EXPENSE 945 0 0 PROPERTY TAX 0 861 0 WORKMEN'S COMP. INS. 0 849 0 DECORATIONS 0 607 0 BANK CHARGES 0 605 0 MEMORIAL SERVICE 600 0 0 TAXES - OTHER 0 344 0 PERSONAL PROPERTY TAX 0 292 0 TEBT BOTTLE FUND - EXPENS 65 0 0 CASH OVER/SHORT 32 0 0 ELKS NATIONAL FOUNDATION 20 0 0 TOTAL 31,506 53,397 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01278978
IRS990/TotalAssetsEOYAmt01296541
IRS990/TotalAssetsGrp/BOYAmt01278978
IRS990/TotalAssetsGrp/EOYAmt01296541
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0117200
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0264844
IRS990/TotalFunctionalExpensesGrp/TotalAmt0382044
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt039955
IRS990/TotalLiabilitiesEOYAmt060253
IRS990/TotalLiabilitiesGrp/BOYAmt039955
IRS990/TotalLiabilitiesGrp/EOYAmt060253
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01239023
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01236288
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt037668
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt037668
IRS990/TotalProgramServiceExpensesAmt0264844
IRS990/TotalProgramServiceRevenueAmt0224016
IRS990/TotalRevenueGrp/ExclusionAmt030569
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0348740
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0379309
IRS990/TotalVolunteersCnt01050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01278978
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01296541
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1034
IRS990/USAddress/CityNm0CLEVELAND
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037364
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.ELKS1944.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROSE STANBERY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum04234765781
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT AND PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS 1944
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0620547358
ReturnHeader/Filer/PhoneNum04234765781
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1034
ReturnHeader/Filer/USAddress/CityNm0CLEVELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037364
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0620798554
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WEDGEWOOD ACCOUNTING PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04395 N OCOEE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLEVELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0373124832
ReturnHeader/PreparerPersonGrp/PhoneNum04234765581
ReturnHeader/PreparerPersonGrp/PreparationDt02024-08-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRANDON H BARNES CPA
ReturnHeader/ReturnTs02024-09-05T11:14:46-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-04-01
ReturnHeader/TaxPeriodEndDt02024-03-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.26$0.05$1.22$0.29$0.31$0.02
2024Detailed filing. Detailed filing data is available for this year.$1.30$0.06$1.24$0.38$0.38$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.28$0.04$1.24$0.30$0.40$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.36$0.02$1.34$0.27$0.28$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$0.41$0.22$0.18
2020Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.17$0.22$0.30$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.29$0.04$1.25$0.34$0.30$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.24$0.03$1.21$0.28$0.26$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.22$0.03$1.19$0.41$0.26$0.16
2016Detailed filing. Detailed filing data is available for this year.$1.06$0.03$1.04$0.15$0.20$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.12$0.03$1.09$0.14$0.17$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.19$0.08$1.12$0.17$0.20$0.03
2013Summary only. Only limited summary data is available for this year.$1.25$0.10$1.15$0.25$0.21$0.04
2012Summary only. Only limited summary data is available for this year.$1.23$0.12$1.11$0.22$0.23$0.01