Civic Intelligence

Benevolent & Protective Order of Elks Elks Lodge #1927

EIN 62-0550797 • 501(c)8 • Athens, TN

Profile

To promote the welfare and happiness of its members; to perpetuate itself as a fraternal organization; to serve the community through benevolent programs for youth and veterans.

P O Box 51Athens, TN 37371-0051

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

81st percentile

0.13x

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

501(c)8 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

88th percentile

0.39x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Net Margin

20th percentile

-20%

Higher net margin than 20% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

49th percentile

-0.4%

Faster asset growth than 49% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

44th percentile

-1.5%

Faster revenue growth than 44% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$247,156

Down $940 (-0.4%) from 2024

Liabilities

Up

$33,341

Up $9,072 (+37%) from 2024

Net Assets

Down

$213,815

Down $10,012 (-4.5%) from 2024

Revenue

Down

$85,344

Down $1,309 (-1.5%) from 2024

Expenses

Up

$102,025

Up $16,087 (+19%) from 2024

Net Income

Down

-$16,681

Down $17,396 (-2433%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2011: $293,746Liabilities 2011: $21,360Net Assets 2011: $272,3862011Assets 2012: $279,682Liabilities 2012: $22,595Net Assets 2012: $257,0872012Assets 2013: $287,976Liabilities 2013: $25,002Net Assets 2013: $262,9742013Assets 2014: $284,982Liabilities 2014: $21,261Net Assets 2014: $263,7212014Assets 2015: $303,312Liabilities 2015: $15,440Net Assets 2015: $287,8722015Assets 2016: $309,460Liabilities 2016: $11,343Net Assets 2016: $298,1172016Assets 2017: $290,069Liabilities 2017: $11,084Net Assets 2017: $278,9852017Assets 2018: $267,916Liabilities 2018: $14,154Net Assets 2018: $253,7622018Assets 2019: $246,063Liabilities 2019: $13,253Net Assets 2019: $232,8102019Assets 2020: $203,598Liabilities 2020: $6,693Net Assets 2020: $196,9052020Assets 2021: $212,924Liabilities 2021: $10,113Net Assets 2021: $202,8112021Assets 2022: $221,007Liabilities 2022: $15,597Net Assets 2022: $205,4102022Assets 2023: $236,012Liabilities 2023: $22,549Net Assets 2023: $213,4632023Assets 2024: $248,096Liabilities 2024: $24,269Net Assets 2024: $223,8272024Assets 2025: $247,156Liabilities 2025: $33,341Net Assets 2025: $213,8152025

Highlighted filing

2025

Assets$247,156
Liabilities$33,341
Net Assets$213,815

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KExpenses 2011: $99,4632011Expenses 2012: $68,9782012Expenses 2013: $72,9902013Revenue 2014: $73,704Expenses 2014: $72,957Net Income 2014: $7472014Revenue 2015: $81,121Expenses 2015: $81,087Net Income 2015: $342015Revenue 2016: $79,840Expenses 2016: $79,478Net Income 2016: $3622016Revenue 2017: $41,149Expenses 2017: $71,370Net Income 2017: -$30,2212017Revenue 2018: $51,445Expenses 2018: $81,008Net Income 2018: -$29,5632018Revenue 2019: $49,702Expenses 2019: $77,495Net Income 2019: -$27,7932019Revenue 2020: $36,717Expenses 2020: $61,831Net Income 2020: -$25,1142020Revenue 2021: $46,967Expenses 2021: $55,571Net Income 2021: -$8,6042021Revenue 2022: $66,408Expenses 2022: $69,914Net Income 2022: -$3,5062022Revenue 2023: $94,273Expenses 2023: $88,663Net Income 2023: $5,6102023Revenue 2024: $86,653Expenses 2024: $85,938Net Income 2024: $7152024Revenue 2025: $85,344Expenses 2025: $102,025Net Income 2025: -$16,6812025

Highlighted filing

2025

Revenue$85,344
Expenses$102,025
Net Income-$16,681

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.47$0.33$2.14$0.85$1.02$0.17
2024Detailed filing. Detailed filing data is available for this year.$2.48$0.24$2.24$0.87$0.86$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.36$0.23$2.13$0.94$0.89$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.21$0.16$2.05$0.66$0.70$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.13$0.10$2.03$0.47$0.56$0.09
2020Detailed filing. Detailed filing data is available for this year.$2.04$0.07$1.97$0.37$0.62$0.25
2019Detailed filing. Detailed filing data is available for this year.$2.46$0.13$2.33$0.50$0.77$0.28
2018Detailed filing. Detailed filing data is available for this year.$2.68$0.14$2.54$0.51$0.81$0.30
2017Detailed filing. Detailed filing data is available for this year.$2.90$0.11$2.79$0.41$0.71$0.30
2016Detailed filing. Detailed filing data is available for this year.$3.09$0.11$2.98$0.80$0.79$0.00
2015Detailed filing. Detailed filing data is available for this year.$3.03$0.15$2.88$0.81$0.81$0.00
2014Detailed filing. Detailed filing data is available for this year.$2.85$0.21$2.64$0.74$0.73$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.88$0.25$2.63$0.73
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.80$0.23$2.57$0.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.94$0.21$2.72$0.99
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
May 20, 2025
Return Version
2024v5.0
Gross Receipts
$245,297
Mission and Program Overview

Mission

To promote the welfare and happiness of its members; to perpetuate itself as a fraternal organization; to serve the community through benevolent programs for youth and veterans.

To promote and practice the principles of charity, justice, brotherly love and fidelity

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$247,941$247,941→ $0
Investments Other Securities$146,006$143,299▼ $2,707
Land, Buildings, and Equipment, Net$63,976$61,942▼ $2,034
Cash and Non-Interest-Bearing Accounts$22,340$27,084▲ $4,744
Inventories for Sale or Use$12,448$10,450▼ $1,998
Savings and Temporary Cash Investments$2,855$3,016▲ $161
Prepaid Expenses and Deferred Charges$471$1,365▲ $894
Rtn Earn Endowment Incm Other Fnds$-24,114$-34,126▼ $10,012
Total Assets$248,096$247,156▼ $940
Liabilities
Deferred Revenue$19,718$22,420▲ $2,702
Accounts Payable and Accrued Expenses$4,551$9,522▲ $4,971
Other Liabilities-$1,399-
Total Liabilities$24,269$33,341▲ $9,072
Net Assets / Fund Balance
Total Net Assets Fund Balance$223,827$213,815▼ $10,012
Total Liabilities and Net Assets / Fund Balance$248,096$247,156▼ $940

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$51,942$310,870$362,812
Land$10,000-$10,000
Financial Derivatives$143,299--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rathburn RayTrustee
Tony JohnsonTrustee
Tony RobinsonTrustee
Mary Vinson-dyerE. Lec. Knig
Kristin Schrader PhdExalted Rule
Wayne WilsonLeading Knig
Delynn BakerLodge Secret
Sandy WalkerLodge Treasu
Jesse ContrerasLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$47,586
Program Service Revenue
$0
Investment Income
$6,995
Other Revenue
$30,763
Change in Net Assets
$-16,681
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$97,225
Total Fundraising Expense$12,243
Salaries, Compensation, and Employee Benefits$4,800
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$25,849$5,908$5,170$36,927
Depreciation Depletion$7,534--$7,534
Fees for Services Accounting$5,026$1,149$1,005$7,180
Other Salaries and Wages$4,800--$4,800
Conferences and Meetings$2,532$579$507$3,618
Fees for Service Investment Mgmnt Fees$2,240--$2,240
Office Expenses$1,442$330$288$2,060
Other Expenses$687$157$137$981
All Other Expenses$432$99$86$617
Total Functional Expenses$75,789$13,993$12,243$102,025
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,252
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
Direct Deposit Payable$1,399
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
Yes
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

The lodge is based on membership. You must be a member of the lodge to be an officer and to participate in activities held by the lodge.

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

The members of the lodge vote on the officers of the lodge. Each member has a vote on each officer.

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

Any action taken must first be voted on by the members.

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

There is a review made with the exalted ruler and the accounting and auditing committee.

Form 990, Page 6, Part VI, Line 19

The organization makes it's governing documents, conflict of interest policy, and financial statements available to members upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
62-0550797
Phone
4237448121
Address
P O BOX 51, ATHENS, TN 37371-0051

Signing Officer

Name
Sandy Walker
Title
Lodge Treasurer
Phone
4237448121
Signed
2025-05-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristin Schrader Phd
Formed
1954
Legal Domicile
Tn
Voting Board Members
7
Independent Board Members
7
Employees
9

Preparer

Firm
Warrenjackson Cpas Pllc
Address
206 N HILL ST, ATHENS, TN 37303
Preparer
Cayce J Rountree CPA
Phone
4237459314
Supplemental Narrative

Additional Explanations

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

SEE ABOVE

Raw XML Appendix353 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/EmployeeCnt09
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IRS990/FeesForServicesAccountingGrp/FundraisingAmt01005
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IRS990/Form990PartVIISectionAGrp/TitleTxt3EXALTED RULE
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IRS990/PartialLiquidationInd0false
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0247941
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0247941
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0471
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01365
IRS990/PrincipalOfficerNm0KRISTIN SCHRADER PHD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0THE LODGE'S BENEVOLENT AND PATRIOTIC COMMUNITY-MINDED PROGRAMS INCLUDE AN ANNUAL MEMORIAL DAY SERVICE, FLAG DAY OBSERVANCE AND A VETERANS' DAY PARADE. THE LODGE ALSO SUPPORTS THE TN ELKS BENEVOLENT FUND AND ANNUALLY PROVIDES CHRISTMAS BASKETS/GIFTS FOR NEEDY CHILDREN AND FAMILIES.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SEE ABOVE
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt045445
IRS990/PYInvestmentIncomeAmt05087
IRS990/PYOtherExpensesAmt081138
IRS990/PYOtherRevenueAmt036121
IRS990/PYRevenuesLessExpensesAmt0715
IRS990/PYSalariesCompEmpBnftPaidAmt04800
IRS990/PYTotalExpensesAmt085938
IRS990/PYTotalRevenueAmt086653
IRS990/ReconcilationRevenueExpnssAmt0-16681
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0470
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-24114
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-34126
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02855
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03016
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/FinancialDerivativesGrp/BookValueAmt0143299
IRS990ScheduleD/FinancialDerivativesGrp/MethodValuationCd0F
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt051942
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0310870
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0362812
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01399
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DIRECT DEPOSIT PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt061942
IRS990ScheduleD/TotalBookValueSecuritiesAmt0143299
IRS990ScheduleD/TotalLiabilityAmt01399
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SEE ABOVE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LODGE IS BASED ON MEMBERSHIP. YOU MUST BE A MEMBER OF THE LODGE TO BE AN OFFICER AND TO PARTICIPATE IN ACTIVITIES HELD BY THE LODGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS OF THE LODGE VOTE ON THE OFFICERS OF THE LODGE. EACH MEMBER HAS A VOTE ON EACH OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANY ACTION TAKEN MUST FIRST BE VOTED ON BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE IS A REVIEW MADE WITH THE EXALTED RULER AND THE ACCOUNTING AND AUDITING COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES IT'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO MEMBERS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0248096
IRS990/TotalAssetsEOYAmt0247156
IRS990/TotalAssetsGrp/BOYAmt0248096
IRS990/TotalAssetsGrp/EOYAmt0247156
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt047586
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt012243
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013993
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt075789
IRS990/TotalFunctionalExpensesGrp/TotalAmt0102025
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt024269
IRS990/TotalLiabilitiesEOYAmt033341
IRS990/TotalLiabilitiesGrp/BOYAmt024269
IRS990/TotalLiabilitiesGrp/EOYAmt033341
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0223827
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0213815
IRS990/TotalRevenueGrp/ExclusionAmt021041
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07465
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt085344
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0248096
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0247156
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 51
IRS990/USAddress/CityNm0ATHENS
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd0373710051
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SANDY WALKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0LODGE TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04237448121
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS ELKS LODGE 1927
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0620550797
ReturnHeader/Filer/PhoneNum04237448121
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 51
ReturnHeader/Filer/USAddress/CityNm0ATHENS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd0373710051
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621874228
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WARRENJACKSON CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0206 N HILL ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATHENS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037303
ReturnHeader/PreparerPersonGrp/PhoneNum04237459314
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CAYCE J ROUNTREE CPA
ReturnHeader/ReturnTs02025-06-16T11:40:00-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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