Civic Intelligence

Bpoe Lodge 2289

990 • Fiscal year 2019 • EIN 62-0753797

Apr 01, 2018 to Mar 31, 2019 • Filed on Jun 19, 2019

PO Box 298Waverly, TN 37185-0298

(931) 296-2900

Siviq Scores

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

Liabilities / Assets

89th percentile

0.31x

Higher debt load relative to assets than 89% of similar nonprofits.

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

Liabilities / Revenue

83rd percentile

0.31x

Higher debt load relative to revenue than 83% of similar nonprofits.

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

Net Margin

81st percentile

17%

Higher net margin than 81% 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

82nd percentile

13%

Faster asset growth than 82% of similar nonprofits.

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

Revenue Growth

75th percentile

18%

Faster revenue growth than 75% of similar nonprofits.

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

Assets

Up

$158,251

Up $18,248 (+13%) from 2018

Net Assets

Up

$108,938

Up $26,878 (+33%) from 2018

Liabilities

Down

$49,313

Down $8,630 (-15%) from 2018

Revenue

Up

$158,258

Up $23,753 (+18%) from 2018

Expenses

Down

$131,380

Down $25,894 (-16%) from 2018

Net Income

Up

$26,878

Up $49,647 (+218%) from 2018

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $90,258Liabilities 2012: $1,963Net Assets 2012: $88,2952012Assets 2013: $88,481Liabilities 2013: $1,625Net Assets 2013: $86,8562013Assets 2014: $87,921Liabilities 2014: $2,024Net Assets 2014: $85,8972014Assets 2015: $86,383Liabilities 2015: $2,534Net Assets 2015: $83,8492015Assets 2016: $144,341Liabilities 2016: $58,466Net Assets 2016: $85,8752016Assets 2017: $163,954Liabilities 2017: $59,125Net Assets 2017: $104,8292017Assets 2018: $140,003Liabilities 2018: $57,943Net Assets 2018: $82,0602018Assets 2019: $158,251Liabilities 2019: $49,313Net Assets 2019: $108,9382019Assets 2020: $163,313Liabilities 2020: $34,445Net Assets 2020: $128,8682020Assets 2021: $210,865Liabilities 2021: $33,873Net Assets 2021: $176,9922021Assets 2022: $236,856Liabilities 2022: $23,782Net Assets 2022: $213,0742022Assets 2023: $245,678Liabilities 2023: $20,089Net Assets 2023: $225,5892023Assets 2024: $243,554Liabilities 2024: $24,809Net Assets 2024: $218,7452024Assets 2025: $143,727Liabilities 2025: $22,151Net Assets 2025: $121,5762025

Highlighted filing

2019

Assets$158,251
Liabilities$49,313
Net Assets$108,938

Operations Trend

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

$400K$200K$0-$200KRevenue 2012: $83,176Expenses 2012: $91,252Net Income 2012: -$8,0762012Revenue 2013: $87,851Expenses 2013: $89,290Net Income 2013: -$1,4392013Revenue 2014: $85,242Expenses 2014: $86,201Net Income 2014: -$9592014Revenue 2015: $87,983Expenses 2015: $90,031Net Income 2015: -$2,0482015Revenue 2016: $105,436Expenses 2016: $103,410Net Income 2016: $2,0262016Revenue 2017: $126,255Expenses 2017: $107,301Net Income 2017: $18,9542017Revenue 2018: $134,505Expenses 2018: $157,274Net Income 2018: -$22,7692018Revenue 2019: $158,258Expenses 2019: $131,380Net Income 2019: $26,8782019Revenue 2020: $160,982Expenses 2020: $141,051Net Income 2020: $19,9312020Revenue 2021: $157,085Expenses 2021: $108,961Net Income 2021: $48,1242021Revenue 2022: $252,202Expenses 2022: $216,120Net Income 2022: $36,0822022Revenue 2023: $185,825Expenses 2023: $173,310Net Income 2023: $12,5152023Revenue 2024: $198,862Expenses 2024: $205,705Net Income 2024: -$6,8432024Revenue 2025: $230,704Expenses 2025: $327,873Net Income 2025: -$97,1692025

Highlighted filing

2019

Revenue$158,258
Expenses$131,380
Net Income$26,878
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jun 19, 2019
Return Version
2018v3.1
Gross Receipts
$233,000
Mission and Program Overview

Mission

Charitable/fraternal organization in community

Charitable/fraternal organization that promotes fellowship among the members and to support community projects, assistance to needy children and other citizens of the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$82,060$108,938▲ $26,878
Land, Buildings, and Equipment, Net$75,138$75,131▼ $7
Cash and Non-Interest-Bearing Accounts$57,087$60,952▲ $3,865
Savings and Temporary Cash Investments-$15,000-
Inventories for Sale or Use$6,013$7,168▲ $1,155
Prepaid Expenses and Deferred Charges$1,765--
Total Assets$140,003$158,251▲ $18,248
Liabilities
Mortgage Notes Payable Secured by Investment Property$42,229$31,097▼ $11,132
Deferred Revenue$12,880$14,893▲ $2,013
Accounts Payable and Accrued Expenses$2,834$3,323▲ $489
Total Liabilities$57,943$49,313▼ $8,630
Net Assets / Fund Balance
Total Net Assets Fund Balance$82,060$108,938▲ $26,878
Total Liabilities and Net Assets / Fund Balance$140,003$158,251▲ $18,248

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$56,331$73,736$130,067
Equipment$3,300$25,391$28,691
Land$15,500-$15,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Andy WebbTrustee
Charles BumpusTrustee
Daren HammTrustee
Johnny MedlingExalted Rule
Andrew Preston JamesLeading Knig
Amy BunchLecturing Kn
Tc BunchLoyal Knight
Tama G WebbSecretary
Don RudolphTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$30,045
Program Service Revenue
$25,339
Investment Income
$0
Other Revenue
$102,874
All Other Contributions
$30,045
Change in Net Assets
$26,878
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$64,899
Salaries, Compensation, and Employee Benefits$43,415
Grants and Similar Amounts Paid$20,594
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$40,044--$40,044
Occupancy$25,836--$25,836
Grants to Domestic Orgs$20,594--$20,594
Fees for Services Accounting$4,782$2,966-$7,748
Office Expenses$3,020$2,075-$5,095
Depreciation Depletion$3,131$929-$4,060
Payments to Affiliates$4,013--$4,013
Conferences and Meetings$3,739--$3,739
Payroll Taxes$3,371--$3,371
Benefits to Members$2,472--$2,472
Other Expenses$1,536--$1,536
Interest$1,323--$1,323
All Other Expenses$723--$723
Advertising$262--$262
Total Functional Expenses$125,410$5,970$0$131,380
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Sweat for a VetWaverly, TN-Charitable - Veteran$5,905
Randy Brown Memorial Ride-wheatiesWaverly, TN-Charitable-children$5,870
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
Audit committee
Yes
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

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The lodge is organized based on members. Each member has equal rights as it relates to governance. The only variances in membmers are the annual fees depending on whether one is a general member, life member, disabled/veteran life member, or other category.

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

The governing body is derived and elected from its membership.

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

As disclosed in the constition and statutes, most actions of the governing board are subject, at a minimum, to a simple majority of voting members.

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

Reviewed by at meeting prior to submission.

Form 990, Page 6, Part VI, Line 15A

The top official (exalted ruler) in not paid.

Form 990, Page 6, Part VI, Line 15B

Currently no officers are paid. However, if this were to change any amounts would be approved in the budget process or at lodge meetings.

Form 990, Page 6, Part VI, Line 19

The local lodge obtains a independent accountant to prepare monthly and year end financial statements, which are maintain at the lodge and are available upon request. In addition, the lodge submits the year end finanical statement to the grand lodge by june 30th of each year. The governing documents of the local lodge have not changed and the lodge is still a member in good standing the national lodge in which the statutues and bylaws are available to each lodge member and also available on the grand lodge's website.

Filing and Contact Details

Filer

Filer Name
Bpoe Lodge 2289
EIN
62-0753797
Phone
9312962900
Address
PO BOX 298, WAVERLY, TN 37185-0298

Signing Officer

Name
Don Rudolph
Title
Treasurer
Phone
9312962900
Signed
2019-06-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Johnny Medling
Legal Domicile
Tn
Voting Board Members
7
Independent Board Members
7
Employees
6
Volunteers
8

Preparer

Firm
DURHAM NUNNERY POYNER & WALTERS CPA'S
Address
PO BOX 444, WAVERLY, TN 37185
Preparer
Christopher F Nunnery CPA
Phone
9312963107
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Various individuals provide assistance with the lodge performs functions for its members or benefits for charitable purposes.

Raw XML Appendix384 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/TitleTxt0EXALTED RULE
IRS990/Form990PartVIISectionAGrp/TitleTxt1LEADING KNIG
IRS990/Form990PartVIISectionAGrp/TitleTxt2LOYAL KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt3LECTURING KN
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt073736
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IRS990ScheduleD/EquipmentGrp/BookValueAmt03300
IRS990ScheduleD/EquipmentGrp/DepreciationAmt025391
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028691
IRS990ScheduleD/LandGrp/BookValueAmt015500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt075131
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IRS990ScheduleI/RecipientTable/CashGrantAmt05905
IRS990ScheduleI/RecipientTable/CashGrantAmt15870
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CHARITABLE - VETERAN
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1CHARITABLE-CHILDREN
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SWEAT FOR A VET
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1RANDY BROWN MEMORIAL RIDE-WHEATIES
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IRS990ScheduleI/RecipientTable/RecipientEIN1814548563
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt12117 CLYDETON RD
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LODGE IS ORGANIZED BASED ON MEMBERS. EACH MEMBER HAS EQUAL RIGHTS AS IT RELATES TO GOVERNANCE. THE ONLY VARIANCES IN MEMBMERS ARE THE ANNUAL FEES DEPENDING ON WHETHER ONE IS A GENERAL MEMBER, LIFE MEMBER, DISABLED/VETERAN LIFE MEMBER, OR OTHER CATEGORY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BODY IS DERIVED AND ELECTED FROM ITS MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AS DISCLOSED IN THE CONSTITION AND STATUTES, MOST ACTIONS OF THE GOVERNING BOARD ARE SUBJECT, AT A MINIMUM, TO A SIMPLE MAJORITY OF VOTING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REVIEWED BY AT MEETING PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE TOP OFFICIAL (EXALTED RULER) IN NOT PAID.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CURRENTLY NO OFFICERS ARE PAID. HOWEVER, IF THIS WERE TO CHANGE ANY AMOUNTS WOULD BE APPROVED IN THE BUDGET PROCESS OR AT LODGE MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE LOCAL LODGE OBTAINS A INDEPENDENT ACCOUNTANT TO PREPARE MONTHLY AND YEAR END FINANCIAL STATEMENTS, WHICH ARE MAINTAIN AT THE LODGE AND ARE AVAILABLE UPON REQUEST. IN ADDITION, THE LODGE SUBMITS THE YEAR END FINANICAL STATEMENT TO THE GRAND LODGE BY JUNE 30TH OF EACH YEAR. THE GOVERNING DOCUMENTS OF THE LOCAL LODGE HAVE NOT CHANGED AND THE LODGE IS STILL A MEMBER IN GOOD STANDING THE NATIONAL LODGE IN WHICH THE STATUTUES AND BYLAWS ARE AVAILABLE TO EACH LODGE MEMBER AND ALSO AVAILABLE ON THE GRAND LODGE'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
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
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0131380
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IRS990/TotalProgramServiceExpensesAmt0125410
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IRS990/TotalRevenueGrp/ExclusionAmt0102874
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt025339
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0158258
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0140003
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IRS990/UponRequestInd0X
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ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DON RUDOLPH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09312962900
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BPOE LODGE 2289
ReturnHeader/Filer/BusinessNameControlTxt0BPOE
ReturnHeader/Filer/EIN0620753797
ReturnHeader/Filer/PhoneNum09312962900
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 298
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02019-06-19
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm015:57:47
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621210415
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DURHAM NUNNERY POYNER & WALTERS CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 444
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAVERLY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037185
ReturnHeader/PreparerPersonGrp/PhoneNum09312963107
ReturnHeader/PreparerPersonGrp/PreparationDt02019-06-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER F NUNNERY CPA
ReturnHeader/ReturnTs02019-06-19T15:57:47-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-04-01
ReturnHeader/TaxPeriodEndDt02019-03-31
ReturnHeader/TaxYr02018

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.$1.44$0.22$1.22$2.31$3.28$0.97
2024Detailed filing. Detailed filing data is available for this year.$2.44$0.25$2.19$1.99$2.06$0.07
2023Detailed filing. Detailed filing data is available for this year.$2.46$0.20$2.26$1.86$1.73$0.13
2022Detailed filing. Detailed filing data is available for this year.$2.37$0.24$2.13$2.52$2.16$0.36
2021Detailed filing. Detailed filing data is available for this year.$2.11$0.34$1.77$1.57$1.09$0.48
2020Detailed filing. Detailed filing data is available for this year.$1.63$0.34$1.29$1.61$1.41$0.20
2019Detailed filing. Detailed filing data is available for this year.$1.58$0.49$1.09$1.58$1.31$0.27
2018Detailed filing. Detailed filing data is available for this year.$1.40$0.58$0.82$1.35$1.57$0.23
2017Detailed filing. Detailed filing data is available for this year.$1.64$0.59$1.05$1.26$1.07$0.19
2016Detailed filing. Detailed filing data is available for this year.$1.44$0.58$0.86$1.05$1.03$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.86$0.03$0.84$0.88$0.90$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.88$0.02$0.86$0.85$0.86$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.02$0.87$0.88$0.89$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.02$0.88$0.83$0.91$0.08