Civic Intelligence

Benevolent & Protective Order of Elks Elks Lodge #1927

990 • Fiscal year 2023 • EIN 62-0550797

Apr 01, 2022 to Mar 31, 2023 • Filed on Jun 06, 2023

Organization ProfileN/A
P O Box 51Athens, TN 37371-0051

(423) 744-8121

Siviq Scores

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

Liabilities / Assets

75th percentile

0.10x

Higher debt load relative to assets than 75% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

82nd percentile

0.24x

Higher debt load relative to revenue than 82% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Net Margin

56th percentile

6.0%

Higher net margin than 56% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

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.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Asset Growth

67th percentile

6.8%

Faster asset growth than 67% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

85th percentile

42%

Faster revenue growth than 85% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$236,012

Up $15,005 (+6.8%) from 2022

Net Assets

Up

$213,463

Up $8,053 (+3.9%) from 2022

Liabilities

Up

$22,549

Up $6,952 (+45%) from 2022

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin56th percentile

Revenue

Up

$94,273

Up $27,865 (+42%) from 2022

Expenses

Up

$88,663

Up $18,749 (+27%) from 2022

Net Income

Up

$5,610

Up $9,116 (+260%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth67th percentile

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

$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

2023

Assets$236,012
Liabilities$22,549
Net Assets$213,463
Open 2023 Filing

Operations Trend

Revenue Growth85th percentile

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$94,273
Expenses$88,663
Net Income$5,610
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Jun 6, 2023
Return Version
2022v5.0
Gross Receipts
$230,004
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$132,308$134,083▲ $1,775
Land, Buildings, and Equipment, Net$74,157$69,702▼ $4,455
Cash and Non-Interest-Bearing Accounts$3,035$19,659▲ $16,624
Inventories for Sale or Use$7,561$9,588▲ $2,027
Savings and Temporary Cash Investments$3,819$2,853▼ $966
Prepaid Expenses and Deferred Charges$127$127→ $0
Rtn Earn Endowment Incm Other Fnds$-42,531$-34,478▲ $8,053
Total Assets$221,007$236,012▲ $15,005
Liabilities
Deferred Revenue$11,431$17,301▲ $5,870
Accounts Payable and Accrued Expenses$4,166$5,248▲ $1,082
Total Liabilities$15,597$22,549▲ $6,952
Net Assets / Fund Balance
Total Net Assets Fund Balance$205,410$213,463▲ $8,053
Total Liabilities and Net Assets / Fund Balance$221,007$236,012▲ $15,005

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$59,702$296,179$355,881
Land$10,000-$10,000
Financial Derivatives$134,083--
Compensation and Service Providers
Top Officer Pay79th percentile

Board Members and Trustees

NameTitle
Tony HesterTrustee
Tony JohnsonTrustee
Tony RobinsonTrustee
Sam MccoshE. Lec. Knig
Ian BrownExalted Rule
Sandy RayLeading Knig
Justina WhiteLodge Secret
Sandy WalkerLodge Treasu
Matthew Fox BanksLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$50,247
Program Service Revenue
$0
Investment Income
$4,881
Other Revenue
$39,145
Change in Net Assets
$5,610
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$84,363
Total Fundraising Expense$9,396
Salaries, Compensation, and Employee Benefits$4,300
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$23,266$5,318$4,653$33,237
Depreciation Depletion$15,885--$15,885
Fees for Services Accounting$4,893$1,118$979$6,990
Other Salaries and Wages$4,300--$4,300
Conferences and Meetings$2,101$480$420$3,001
Office Expenses$1,682$384$336$2,402
Other Expenses$1,082$247$216$1,545
Fees for Service Investment Mgmnt Fees$1,356--$1,356
All Other Expenses$374$85$75$534
Advertising$70$16$14$100
Total Functional Expenses$68,529$10,738$9,396$88,663
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
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
2023-06-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ian Brown
Formed
1954
Legal Domicile
Tn
Voting Board Members
7
Independent Board Members
7
Employees
8

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.

Path#Value
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IRS990/Desc0THE LODGE INVESTS IN THE COMMUNITY THROUGH A NUMBER OF YOUTH ORIENTED PROGRAMS. THE DRUG AWARENESS EDUCATION PROGRAM TEACHES PRIMARY GRADE STUDENTS THE DANGERS OF DRUG USE. YOUTH GOVERNMENT DAY PAIRS LOCAL HIGH SCHOOL STUDENTS WITH LOCAL ELECTED GOVERNMENT OFFICIALS TO LEARN ABOUT MCMINN COUNTY AND ITS GOVERNMENT. OUTSTANDING HIGH SCHOOL STUDENTS ARE RECOGNIZED FOR ACADEMIC EXCELLENCE AND COMMUNITY SERVICE THROUGH THE ELKS TEEN OF THE MONTH/YEAR PROGRAM. THE LODGE ALSO SPONSORS TWO LOCAL SCHOLARSHIPS AND SUPPORTS THE ELKS NATIONAL FOUNDATION SCHOLARSHIPS. OTHER SPONSORED YOUTH ACTIVITIES/PROGRAMS INCLUDE, SCOUTING, ATHLETIC TEAMS/COMPETITION AND THE HOOP SHOOT FREE-THROW CONTEST.
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IRS990/Form990PartVIISectionAGrp/PersonNm2TONY HESTER
IRS990/Form990PartVIISectionAGrp/PersonNm3TONY JOHNSON
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IRS990/Form990PartVIISectionAGrp/TitleTxt0LOYAL KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXALTED RULE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4E. LEC. KNIG
IRS990/Form990PartVIISectionAGrp/TitleTxt5LEADING KNIG
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7LODGE TREASU
IRS990/Form990PartVIISectionAGrp/TitleTxt8LODGE SECRET
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0SEE ABOVE
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IRS990ScheduleD/FinancialDerivativesGrp/BookValueAmt0134083
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IRS990ScheduleD/LandGrp/BookValueAmt010000
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt059702
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0296179
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0355881
IRS990ScheduleD/TotalBookValueLandBuildingsAmt069702
IRS990ScheduleD/TotalBookValueSecuritiesAmt0134083
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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
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09396
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010738
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt068529
IRS990/TotalFunctionalExpensesGrp/TotalAmt088663
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015597
IRS990/TotalLiabilitiesEOYAmt022549
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IRS990/TotalRevenueGrp/ExclusionAmt038245
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05781
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt094273
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0236012
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 51
IRS990/USAddress/CityNm0ATHENS
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd0373710051
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SANDY WALKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0LODGE TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04237448121
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-06-06
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/PreparationDt02023-06-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CAYCE J ROUNTREE CPA
ReturnHeader/ReturnTs02023-06-26T09:01:14-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SANDY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WALKER
ReturnHeader/TaxPeriodBeginDt02022-04-01
ReturnHeader/TaxPeriodEndDt02023-03-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$236,012
Liabilities
$22,549
Net assets
$213,463
Revenue
$94,273
Expenses
$88,663
Net income
$5,610
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