Civic Intelligence

Benevolent & Protective Order of the Elks #2206

990 • Fiscal year 2014 • EIN 62-0693481

Apr 01, 2013 to Mar 31, 2014 • Filed on Jun 09, 2014

615 Crews Street38464

(931) 762-5252

Siviq Scores

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

Liabilities / Assets

48th percentile

0.01x

Higher debt load relative to assets than 48% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

52nd percentile

0.03x

Higher debt load relative to revenue than 52% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Net Margin

67th percentile

7.2%

Higher net margin than 67% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Top Officer Pay

82nd percentile

$1,800

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Asset Growth

49th percentile

-0.6%

Faster asset growth than 49% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Annualized from 2012 to 2014

Revenue Growth

72nd percentile

12%

Faster revenue growth than 72% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Annualized from 2012 to 2014

Assets

Down

$337,146

Down $3,883 (-1.1%) from 2012

Net Assets

Down

$334,005

Down $1,457 (-0.4%) from 2012

Liabilities

Down

$3,141

Down $2,426 (-44%) from 2012

Revenue

Up

$122,091

Up $24,851 (+26%) from 2012

Expenses

Up

$113,295

Up $10,416 (+10%) from 2012

Net Income

Up

$8,796

Up $14,435 (+256%) from 2012

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $341,029Liabilities 2012: $5,567Net Assets 2012: $335,4622012Assets 2014: $337,146Liabilities 2014: $3,141Net Assets 2014: $334,0052014Assets 2015: $336,381Liabilities 2015: $3,654Net Assets 2015: $332,7272015Assets 2016: $320,707Liabilities 2016: $3,218Net Assets 2016: $317,4892016Assets 2017: $311,657Liabilities 2017: $3,545Net Assets 2017: $308,1122017Assets 2018: $305,682Liabilities 2018: $3,594Net Assets 2018: $302,0882018Assets 2019: $284,859Liabilities 2019: $9,531Net Assets 2019: $275,3282019Assets 2020: $287,823Liabilities 2020: $1,752Net Assets 2020: $286,0712020Assets 2021: $325,676Liabilities 2021: $17,738Net Assets 2021: $307,9382021Assets 2022: $337,189Liabilities 2022: $2,665Net Assets 2022: $334,5242022Assets 2023: $324,399Liabilities 2023: $3,054Net Assets 2023: $321,3452023Assets 2024: $251,645Liabilities 2024: $2,952Net Assets 2024: $248,6932024Assets 2025: $262,698Liabilities 2025: $2,504Net Assets 2025: $260,1942025

Highlighted filing

2014

Assets$337,146
Liabilities$3,141
Net Assets$334,005

Operations Trend

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

$200K$100K$0-$100KRevenue 2012: $97,240Expenses 2012: $102,879Net Income 2012: -$5,6392012Revenue 2014: $122,091Expenses 2014: $113,295Net Income 2014: $8,7962014Revenue 2015: $126,355Expenses 2015: $127,633Net Income 2015: -$1,2782015Revenue 2016: $116,219Expenses 2016: $131,458Net Income 2016: -$15,2392016Revenue 2017: $105,130Expenses 2017: $114,507Net Income 2017: -$9,3772017Revenue 2018: $118,662Expenses 2018: $124,686Net Income 2018: -$6,0242018Revenue 2019: $97,285Expenses 2019: $124,045Net Income 2019: -$26,7602019Revenue 2020: $144,525Expenses 2020: $133,782Net Income 2020: $10,7432020Revenue 2021: $127,485Expenses 2021: $105,619Net Income 2021: $21,8662021Revenue 2022: $169,167Expenses 2022: $142,581Net Income 2022: $26,5862022Revenue 2023: $158,410Expenses 2023: $171,589Net Income 2023: -$13,1792023Revenue 2024: $95,849Expenses 2024: $168,505Net Income 2024: -$72,6562024Revenue 2025: $165,714Expenses 2025: $154,213Net Income 2025: $11,5012025

Highlighted filing

2014

Revenue$122,091
Expenses$113,295
Net Income$8,796
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Jun 9, 2014
Return Version
2013v3.1
Gross Receipts
$193,904
Mission and Program Overview

Mission

Serve the people and communities

Serve the people and communities through benevolent programs and demonstrate that elks care

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$293,434$286,255▼ $7,179
Cash and Non-Interest-Bearing Accounts$20,753$38,043▲ $17,290
Savings and Temporary Cash Investments$7,606$7,606→ $0
Inventories for Sale or Use$5,435$5,242▼ $193
Total Assets$327,228$337,146▲ $9,918
Liabilities
Accounts Payable and Accrued Expenses$2,019$2,366▲ $347
Deferred Revenue-$775-
Total Liabilities$2,019$3,141▲ $1,122
Net Assets / Fund Balance
Unrestricted Net Assets$325,209$334,005▲ $8,796
Total Net Assets Fund Balance$325,209$334,005▲ $8,796
Total Liabilities and Net Assets / Fund Balance$327,228$337,146▲ $9,918

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$163,701$122,334-
Land$120,000--
Equipment$2,554$93,484-
Compensation and Service Providers

Employees

NameTitleBaseTotal
Alaric CrouchSecretary$1,800$1,800

Board Members and Trustees

NameTitle
Hassell Ayers1 Yr Trustee
Paul Fernald2 Yr Trustee
Joe Evans3 Yr Trustee
Wayne MartinChaplain
Annette BeltEsquire
Wanda ShookExalted Ruler
Gene StaggsInner Guard
Barry GobbleLeading Knight
Randy CarlLecturing Knight
Ed TurnerLoyal Knight
Eddie WixTiler
Randy ShookTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$44,161
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$77,930
All Other Contributions
$16,925
Change in Net Assets
$8,796
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$82,690
Salaries, Compensation, and Employee Benefits$30,605
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$17,000$42,390-$59,390
Comp Disqual Persons$26,117--$26,117
Depreciation Depletion-$7,178-$7,178
Insurance$5,367--$5,367
Fees for Services Accounting$3,120$1,120-$4,240
Conferences and Meetings-$3,615-$3,615
Payroll Taxes$2,688--$2,688
Current Officers, Directors, Trustees, and Key Employees$1,800--$1,800
Office Expenses$545$608-$1,153
Other Expenses$674$1,073-$1,073
Total Functional Expenses$57,311$55,984$0$113,295
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

EIN
62-0693481
Phone
9317625252

Signing Officer

Name
Wanda Shook
Title
Exalted Ruler
Phone
9317625252
Signed
2014-06-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wanda Shook
Formed
1986
Legal Domicile
Tn
Voting Board Members
13
Independent Board Members
13
Employees
5
Volunteers
8

Preparer

Preparer
J Michael Dillingham CPA
Phone
9313880517
Supplemental Narrative

Additional Explanations

Pt VI, Line 7A

Organization has members who elect other members

Pt VI, Line 7B

Members voted on by majority

Pt VI, Line 8A

MEETINGS DOCUMENTED

Pt VI, Line 8B

Members can act on behalf of governing body

Pt VI, Line 10B

Organization has policies and procedures

Pt VI, Line 11B

990 given to governing body for review prior to filing

Pt VI, Line 15A

Determined by decision made by governing body

Pt XII, Line 1

Cash method used to prepare 990

Pt XII, Line 2C

Management is responsible for financial statements

Pt VI, Line 6

MEMBERS

Pt VI, Line 15B

Determined by decision made by governing body

Form 990EZ, Part I, Line 8

Sales tax discount rent income

Form 990EZ, Part I, Line 16

Per capita tax flowers bank charges janitorial wages laundry service contingency hoop shoot state hospitality mid year hospitality babe ruth baseball tn elks benefit trust boy scouts

Form 990EZ, Part II, Line 24

Inventories investments returned checks

Form 990EZ, Part II, Line 26

Accounts payable & accrued expenses rounding

Form 990, Part IX, Line 24F

Rest room supplies 221. 221. Cleaning supplies 926. 926. Laundry service 1053. 1053. Licenses 1482. 22. 1460. Entertainment - bands 5574. 5574. Repairs & maintenance 3565. 3565. Utilities 16833. 16833. Telephone 2873. 2873. Taxes bar 232. 232. Badges for officers 106. 106. Lodge supplies 401. 401. Newsletter 1523. 1523. Per capita tax 3824. 3824. State per capita 30. 30. Pest control 150. 150. Taxes - property 4863. 4863. Food box charities 108. 108. Elk's national foundation 1125. 1125. Tenness

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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 RULER
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IRS990/Form990PartVIISectionAGrp/TitleTxt2LOYAL KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt3LECTURING KNIGHT
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IRS990/RevenueAmt077930
IRS990/SavingsAndTempCashInvstGrp/BOYAmt07606
IRS990/SavingsAndTempCashInvstGrp/EOYAmt07606
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0163701
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0122334
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0286035
IRS990ScheduleD/EquipmentGrp/BookValueAmt02554
IRS990ScheduleD/EquipmentGrp/DepreciationAmt093484
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt096038
IRS990ScheduleD/LandGrp/BookValueAmt0120000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0120000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0286255
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION HAS MEMBERS WHO ELECT OTHER MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS VOTED ON BY MAJORITY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEETINGS DOCUMENTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS CAN ACT ON BEHALF OF GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ORGANIZATION HAS POLICIES AND PROCEDURES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5990 GIVEN TO GOVERNING BODY FOR REVIEW PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DETERMINED BY DECISION MADE BY GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CASH METHOD USED TO PREPARE 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MANAGEMENT IS RESPONSIBLE FOR FINANCIAL STATEMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10DETERMINED BY DECISION MADE BY GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11SALES TAX DISCOUNT RENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12PER CAPITA TAX FLOWERS BANK CHARGES JANITORIAL WAGES LAUNDRY SERVICE CONTINGENCY HOOP SHOOT STATE HOSPITALITY MID YEAR HOSPITALITY BABE RUTH BASEBALL TN ELKS BENEFIT TRUST BOY SCOUTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13INVENTORIES INVESTMENTS RETURNED CHECKS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14ACCOUNTS PAYABLE & ACCRUED EXPENSES ROUNDING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15REST ROOM SUPPLIES 221. 221. CLEANING SUPPLIES 926. 926. LAUNDRY SERVICE 1053. 1053. LICENSES 1482. 22. 1460. ENTERTAINMENT - BANDS 5574. 5574. REPAIRS & MAINTENANCE 3565. 3565. UTILITIES 16833. 16833. TELEPHONE 2873. 2873. TAXES BAR 232. 232. BADGES FOR OFFICERS 106. 106. LODGE SUPPLIES 401. 401. NEWSLETTER 1523. 1523. PER CAPITA TAX 3824. 3824. STATE PER CAPITA 30. 30. PEST CONTROL 150. 150. TAXES - PROPERTY 4863. 4863. FOOD BOX CHARITIES 108. 108. ELK'S NATIONAL FOUNDATION 1125. 1125. TENNESS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 10b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt XII, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0327228
IRS990/TotalAssetsEOYAmt0337146
IRS990/TotalAssetsGrp/BOYAmt0327228
IRS990/TotalAssetsGrp/EOYAmt0337146
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt044161
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt055984
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt057311
IRS990/TotalFunctionalExpensesGrp/TotalAmt0113295
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02019
IRS990/TotalLiabilitiesEOYAmt03141
IRS990/TotalLiabilitiesGrp/BOYAmt02019
IRS990/TotalLiabilitiesGrp/EOYAmt03141
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0325209
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0334005
IRS990/TotalProgramServiceExpensesAmt057311
IRS990/TotalReportableCompFromOrgAmt01800
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt077930
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0122091
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0327228
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0337146
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0325209
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0334005
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10279 OLD JACKSON HWY
IRS990/USAddress/City0LORETTO
IRS990/USAddress/State0TN
IRS990/USAddress/ZIPCode038469
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WANDA SHOOK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum09317625252
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-06-09
ReturnHeader/Filer/BusinessName/BusinessNameLine10BENEVOLENT & PROTECTIVE ORDER OF THE ELKS #2206
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0620693481
ReturnHeader/Filer/PhoneNum09317625252
ReturnHeader/Filer/USAddress/AddressLine10615 CREWS STREET
ReturnHeader/Filer/USAddress/City0LAWRENCEBURG
ReturnHeader/Filer/USAddress/State0TN
ReturnHeader/Filer/USAddress/ZIPCode038464
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10YORK DILLINGHAM & COMPANY PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 551
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0384020551
ReturnHeader/PreparerPersonGrp/PhoneNum09313880517
ReturnHeader/PreparerPersonGrp/PreparationDt02014-06-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J MICHAEL DILLINGHAM CPA
ReturnHeader/ReturnTs02014-06-12T12:16:03-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-04-01
ReturnHeader/TaxPeriodEndDt02014-03-31
ReturnHeader/TaxYr02013

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