Civic Intelligence

Benevolent and Protective Order of 1834 Auburn-Opelika Elks Lodge

990 • Fiscal year 2015 • EIN 63-0311506

Apr 01, 2014 to Mar 31, 2015 • Filed on May 20, 2015

PO Box 864Auburn, AL 36831

(334) 821-2391

Siviq Scores

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

Liabilities / Assets

58th percentile

0.05x

Higher debt load relative to assets than 58% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

57th percentile

0.13x

Higher debt load relative to revenue than 57% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Net Margin

47th percentile

-0.2%

Higher net margin than 47% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Asset Growth

19th percentile

-5.1%

Faster asset growth than 19% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

83rd percentile

21%

Faster revenue growth than 83% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$750,979

Down $40,315 (-5.1%) from 2014

Net Assets

Down

$712,703

Down $620 (-0.1%) from 2014

Liabilities

Down

$38,276

Down $39,695 (-51%) from 2014

Revenue

Up

$288,055

Up $50,479 (+21%) from 2014

Expenses

Down

$288,675

Down $33,278 (-10%) from 2014

Net Income

Up

-$620

Up $83,757 (+99%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $953,392Liabilities 2011: $71,962Net Assets 2011: $881,4302011Assets 2012: $904,078Liabilities 2012: $54,534Net Assets 2012: $849,5442012Assets 2013: $845,389Liabilities 2013: $47,689Net Assets 2013: $797,7002013Assets 2014: $791,294Liabilities 2014: $77,971Net Assets 2014: $713,3232014Assets 2015: $750,979Liabilities 2015: $38,276Net Assets 2015: $712,7032015Assets 2016: $701,605Liabilities 2016: $37,322Net Assets 2016: $664,2832016Assets 2017: $754,401Liabilities 2017: $129,423Net Assets 2017: $624,9782017Assets 2018: $700,924Liabilities 2018: $126,704Net Assets 2018: $574,2202018Assets 2019: $658,964Liabilities 2019: $129,230Net Assets 2019: $529,7342019Assets 2020: $617,580Liabilities 2020: $15,331Net Assets 2020: $602,2492020Assets 2021: $726,286Liabilities 2021: $24,210Net Assets 2021: $702,0762021Assets 2022: $720,249Liabilities 2022: $35,427Net Assets 2022: $684,8222022Assets 2023: $2,127,159Liabilities 2023: $11,550Net Assets 2023: $2,115,6092023Assets 2024: $2,086,756Liabilities 2024: $18,883Net Assets 2024: $2,067,8732024Assets 2025: $2,061,270Liabilities 2025: $24,957Net Assets 2025: $2,036,3132025

Highlighted filing

2015

Assets$750,979
Liabilities$38,276
Net Assets$712,703

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $396,6772011Expenses 2012: $373,6642012Expenses 2013: $329,9072013Revenue 2014: $237,576Expenses 2014: $321,953Net Income 2014: -$84,3772014Revenue 2015: $288,055Expenses 2015: $288,675Net Income 2015: -$6202015Revenue 2016: $191,818Expenses 2016: $240,238Net Income 2016: -$48,4202016Revenue 2017: $192,149Expenses 2017: $231,454Net Income 2017: -$39,3052017Revenue 2018: $137,862Expenses 2018: $188,620Net Income 2018: -$50,7582018Revenue 2019: $128,614Expenses 2019: $173,100Net Income 2019: -$44,4862019Revenue 2020: $227,821Expenses 2020: $155,306Net Income 2020: $72,5152020Revenue 2021: $233,344Expenses 2021: $135,461Net Income 2021: $97,8832021Revenue 2022: $114,361Expenses 2022: $131,615Net Income 2022: -$17,2542022Revenue 2023: $1,556,360Expenses 2023: $125,573Net Income 2023: $1,430,7872023Revenue 2024: $49,152Expenses 2024: $96,888Net Income 2024: -$47,7362024Revenue 2025: $78,093Expenses 2025: $109,155Net Income 2025: -$31,0622025

Highlighted filing

2015

Revenue$288,055
Expenses$288,675
Net Income-$620
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
May 20, 2015
Return Version
2014v5.0
Gross Receipts
$288,055
Mission and Program Overview

Mission

Meetings & conventions to promote higher social, business and professional standards and to share information about community programs and areas of need in the community. To promote member participation in activities such as support of programs for the handicapped.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$713,323$712,703▼ $620
Land, Buildings, and Equipment, Net$389,953$365,863▼ $24,090
Cash and Non-Interest-Bearing Accounts$52,187$53,741▲ $1,554
Inventories for Sale or Use$2,400$3,334▲ $934
Total Assets$791,294$750,979▼ $40,315
Other Assets Total$346,754$328,041▼ $18,713
Liabilities
Deferred Revenue$44,280$19,812▼ $24,468
Other Liabilities$32,288$17,502▼ $14,786
Accounts Payable and Accrued Expenses$1,403$962▼ $441
Total Liabilities$77,971$38,276▼ $39,695
Net Assets / Fund Balance
Total Net Assets Fund Balance$713,323$712,703▼ $620
Total Liabilities and Net Assets / Fund Balance$791,294$750,979▼ $40,315

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$173,627$1,260,796$1,434,423
Equipment$4,091$534,133$538,224
Land$188,145-$188,145
Other Assets Org$22,210--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Blake EppersonTrustee
Bob SandersTrustee
Jackie H ThomastonTrustee
Michael Bass JrTrustee
Michael Bass SrTrustee
Van J StewartTrustee
Wayne ReuterAlternate Re
Bill NiemeyerChaplain
Hal BuffordEsquire
Tony GleboskyExalted Rule
John FarrowInner Guard
Wayne ReuterLeading Knig
Terry HarperLecturing Kn
David L SmithLoyal Knight
JAMES 'BUBBA' THRASHPresiding Ju
Carolyn CoburnSecretary
Diane PayneTiler
Jerry R SpiveyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$61,446
Program Service Revenue
$104,545
Investment Income
$34,343
Other Revenue
$87,721
Change in Net Assets
$-620
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$248,066
Salaries, Compensation, and Employee Benefits$40,609
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$51,074$51,267-$102,341
Other Salaries and Wages$36,713--$36,713
Depreciation Depletion$29,968--$29,968
Other Expenses$12,430$19,293-$12,430
Fees for Services Accounting-$7,260-$7,260
Insurance-$7,025-$7,025
Payments to Affiliates$6,878--$6,878
Office Expenses-$5,267-$5,267
Payroll Taxes$3,896--$3,896
Total Functional Expenses$198,563$90,112$0$288,675
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Charity Funds$17,297
Elks National Foundation$322
Jackpot Income$144
Elks Veterans Income$-261
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 governing body consists of a board directors/trustees which includes 4 board members and 5 trustees.

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

The members have the authority to elect the members of the governing body.

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

Decisions are subject to the approval of all members.

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order of
EIN
63-0311506
Phone
3348212391
Address
PO BOX 864, AUBURN, AL 36831

Signing Officer

Name
Carolyn Coburn
Title
Secretary
Phone
3348212391
Signed
2015-05-20
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
9
Independent Board Members
9
Employees
6

Preparer

Firm
Hilyer & Associates Cpas
Address
608 AVENUE A, OPELIKA, AL 36801-5062
Preparer
Jeffery a Hilyer CPA
Phone
3347452564
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Meetings & conventions to promote higher social, business and professional standards and to share information about community programs and areas of need in the community. To promote member participation in activities such as support of programs for the handicapped.

Form 990, Part IX, Line 24E

Purchases - food 12,282 0 0 recreation expenses 7,072 0 0 music & entertainment 6,750 0 0 gas 0 6,066 0 officer expense - treasur 0 6,002 0 officer expense - secreta 0 6,000 0 cable 0 4,049 0 scout hut - electricity 0 3,182 0 water 0 3,077 0 repairs & maintenance 0 2,862 0 pool expenses 2,596 0 0 gl convention 0 2,500 0 licenses 0 2,488 0 state convention 0 2,070 0 purchases - liquor 2,023 0 0 promise grant expenses 2,000 0 0 anniversary ball 1,939 0 0 indoctrination 1,922 0 0 beacon grant expenses 1,804 0 0 maintenance contract 0 1,600 0 mid year meeting 0 1,534 0 new year's eve ball 1,500 0 0 bar supplies 1,331 0 0 supplies 1,292 0 0 trash removal 0 1,166 0 credit card fees 0 983 0 pest control 0 900 0 gratitude grant enf expen 875 0 0 bar-b-que expenses 862 0 0 real estate tax 0 842 0 scout hut - gas 0 770 0 security 0 761 0 state presidents visit 760 0 0 hoop shoot 729 0 0 taxes 0 709 0 lodge supplies 700 0 0 ddger clinics 0 639 0 officer travel 0 612 0 womanless beauty pageant 606 0 0 other club expenses 595 0 0 scout hut - water 0 559 0 yeti cooler 526 0 0 bulletin expense 73 420 0 key card expense 0 482 0 sock hop 479 0 0 exalted ruler guest tab 457 0 0 bank fees 0 442 0 bulletin printing 0 333 0 miscellaneous 318 0 0 clothe a child 300 0 0 horseshoe pit 257 0 0 deceased nameplates 243 0 0 office expense 231 0 0 kitchen supplies 229 0 0 supplies rental 217 0 0 social & community welfar 200 0 0 ritual expense 167 0 0 flowers for deceased memb 127 0 0 badges & pins 122 0 0 publicity & photography 0 120 0 inventory - food 111 0 0 jean dean rif 100 0 0 youth activities 93 0 0 americanism committee 65 0 0 cash (over) / short 64 0 0 taxes - liquor 0 62 0 safe deposit box 0 37 0 easter egg hunt 35 0 0 rifle raffle 32 0 0 stickers/seals 27 0 0 scouts 8 0 0 inventory - alcohol -1,045 0 0

Raw XML AppendixShowing 400 of 414 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEETINGS & CONVENTIONS TO PROMOTE HIGHER SOCIAL, BUSINESS AND PROFESSIONAL STANDARDS AND TO SHARE INFORMATION ABOUT COMMUNITY PROGRAMS AND AREAS OF NEED IN THE COMMUNITY. TO PROMOTE MEMBER PARTICIPATION IN ACTIVITIES SUCH AS SUPPORT OF PROGRAMS FOR THE HANDICAPPED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BODY CONSISTS OF A BOARD DIRECTORS/TRUSTEES WHICH INCLUDES 4 BOARD MEMBERS AND 5 TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS HAVE THE AUTHORITY TO ELECT THE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS ARE SUBJECT TO THE APPROVAL OF ALL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
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ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT AND PROTECTIVE ORDER OF
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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.$2.06$0.02$2.04$0.08$0.11$0.03
2024Detailed filing. Detailed filing data is available for this year.$2.09$0.02$2.07$0.05$0.10$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.13$0.01$2.12$1.56$0.13$1.43
2022Detailed filing. Detailed filing data is available for this year.$0.72$0.04$0.68$0.11$0.13$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.73$0.02$0.70$0.23$0.14$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.62$0.02$0.60$0.23$0.16$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.66$0.13$0.53$0.13$0.17$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.70$0.13$0.57$0.14$0.19$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.75$0.13$0.62$0.19$0.23$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.70$0.04$0.66$0.19$0.24$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.75$0.04$0.71$0.29$0.29$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.79$0.08$0.71$0.24$0.32$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.05$0.80$0.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.05$0.85$0.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.07$0.88$0.40