Civic Intelligence

Benevolent & Protective Order of 1714 Elk'S Lodge

990 • Fiscal year 2017 • EIN 71-0285158

Apr 01, 2016 to Mar 31, 2017 • Filed on Jun 29, 2017

PO Box 96Mountain Home, AR 72654

(870) 425-3266

Siviq Scores

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

Liabilities / Assets

67th percentile

0.11x

Higher debt load relative to assets than 67% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

58th percentile

0.15x

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

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Net Margin

33rd percentile

-3.7%

Higher net margin than 33% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

25th percentile

-2.6%

Faster asset growth than 25% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

46th percentile

-0.1%

Faster revenue growth than 46% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$619,609

Down $16,347 (-2.6%) from 2016

Net Assets

Down

$548,875

Down $17,817 (-3.1%) from 2016

Liabilities

Up

$70,734

Up $1,470 (+2.1%) from 2016

Revenue

Down

$481,189

Down $373 (-0.1%) from 2016

Expenses

Up

$499,010

Up $23,600 (+5.0%) from 2016

Net Income

Down

-$17,821

Down $23,973 (-390%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $709,610Liabilities 2012: $73,264Net Assets 2012: $636,3462012Assets 2013: $613,767Liabilities 2013: $53,875Net Assets 2013: $559,8922013Assets 2014: $624,652Liabilities 2014: $71,844Net Assets 2014: $552,8082014Assets 2015: $647,147Liabilities 2015: $86,603Net Assets 2015: $560,5442015Assets 2016: $635,956Liabilities 2016: $69,264Net Assets 2016: $566,6922016Assets 2017: $619,609Liabilities 2017: $70,734Net Assets 2017: $548,8752017Assets 2018: $590,470Liabilities 2018: $74,319Net Assets 2018: $516,1512018Assets 2019: $583,892Liabilities 2019: $80,725Net Assets 2019: $503,1672019Assets 2020: $657,373Liabilities 2020: $85,705Net Assets 2020: $571,6682020Assets 2021: $628,797Liabilities 2021: $82,776Net Assets 2021: $546,0212021Assets 2022: $594,805Liabilities 2022: $85,398Net Assets 2022: $509,4072022Assets 2023: $571,920Liabilities 2023: $77,810Net Assets 2023: $494,1102023Assets 2024: $533,595Liabilities 2024: $80,452Net Assets 2024: $453,1432024Assets 2025: $542,872Liabilities 2025: $86,401Net Assets 2025: $456,4712025

Highlighted filing

2017

Assets$619,609
Liabilities$70,734
Net Assets$548,875

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $387,102Expenses 2012: $427,391Net Income 2012: -$40,2892012Revenue 2013: $356,297Expenses 2013: $432,751Net Income 2013: -$76,4542013Revenue 2014: $416,232Expenses 2014: $436,867Net Income 2014: -$20,6352014Revenue 2015: $456,941Expenses 2015: $449,205Net Income 2015: $7,7362015Revenue 2016: $481,562Expenses 2016: $475,410Net Income 2016: $6,1522016Revenue 2017: $481,189Expenses 2017: $499,010Net Income 2017: -$17,8212017Revenue 2018: $458,109Expenses 2018: $494,179Net Income 2018: -$36,0702018Revenue 2019: $470,705Expenses 2019: $489,134Net Income 2019: -$18,4292019Revenue 2020: $434,938Expenses 2020: $366,437Net Income 2020: $68,5012020Revenue 2021: $248,443Expenses 2021: $284,372Net Income 2021: -$35,9292021Revenue 2022: $322,933Expenses 2022: $355,254Net Income 2022: -$32,3212022Revenue 2023: $343,696Expenses 2023: $349,028Net Income 2023: -$5,3322023Revenue 2024: $306,901Expenses 2024: $351,127Net Income 2024: -$44,2262024Revenue 2025: $348,069Expenses 2025: $345,488Net Income 2025: $2,5812025

Highlighted filing

2017

Revenue$481,189
Expenses$499,010
Net Income-$17,821
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Jun 29, 2017
Return Version
2016v3.0
Gross Receipts
$783,184
Mission and Program Overview

Mission

This is a fraternal organization for social activity. All expenses were incurred to promote membership or community acivities and services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$325,783$356,219▲ $30,436
Savings and Temporary Cash Investments$201,073$192,938▼ $8,135
Cash and Non-Interest-Bearing Accounts$91,042$51,981▼ $39,061
Inventories for Sale or Use$18,028$18,441▲ $413
Total Assets$635,956$619,609▼ $16,347
Other Assets Total$30$30→ $0
Liabilities
Accounts Payable and Accrued Expenses$69,264$70,734▲ $1,470
Total Liabilities$69,264$70,734▲ $1,470
Net Assets / Fund Balance
Unrestricted Net Assets$566,692$548,875▼ $17,817
Total Net Assets Fund Balance$566,692$548,875▼ $17,817
Total Liabilities and Net Assets / Fund Balance$635,956$619,609▼ $16,347

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$285,913$466,638$752,551
Land$70,306-$70,306
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Regan CurnuttSecretaryPT$4,800$4,800
Mary CollinsTreasurerPT$3,000$3,000

Board Members and Trustees

NameTitle
Brian LindleyTrustee
Gerald SchultzTrustee
Stuart FriendTrustee
Cathy SchweerExalted Rule
Ben WoodyLeading Knig
Wayne MarkhamLecturing Kn
Curt KnollLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$64,352
Program Service Revenue
$129,806
Investment Income
$-5,069
Other Revenue
$292,100
All Other Contributions
$58,820
Change in Net Assets
$-17,821
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$306,818
Salaries, Compensation, and Employee Benefits$192,192
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$153,623$20,091-$173,714
Occupancy$96,023--$96,023
All Other Expenses$46,532--$46,532
Fees for Services Other$42,456$78-$42,534
Depreciation Depletion$18,872--$18,872
Payroll Taxes$16,665$1,813-$18,478
Insurance$17,650--$17,650
Office Expenses$11,440--$11,440
Other Expenses$8,923--$8,923
Conferences and Meetings$8,271--$8,271
Fees for Services Accounting$6,310--$6,310
Advertising$1,783--$1,783
Travel$117--$117
Total Functional Expenses$477,028$21,982$0$499,010
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$86,291
Gaming Direct Expenses$81,411
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
No
Annual disclosure for covered persons
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
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 organization is a fraternal organization of members.

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

Members of the board of trustees are elected to three year terms. The officers are elected and move up chairs from lecturing knight to exalted ruler.

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

Any major changes in lodge operation or sales of property are subject to the approval of the membership.

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

It is reviewed and approved by the executive board before it is sent to the irs.

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

Salaries are set each year by the executive board.

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

Compensation is reviewed and set annualy by the executive board.

Form 990, Page 6, Part VI, Line 19

Upon request of the public our governing documents are made available.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
71-0285158
Phone
8704253266
Address
PO BOX 96, MOUNTAIN HOME, AR 72654

Signing Officer

Name
Stuart Friend
Title
Trustee
Phone
8704250813
Signed
2017-06-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Regan Curnutt
Legal Domicile
Ar
Voting Board Members
7
Independent Board Members
7
Employees
38

Preparer

Firm
BALLARD & COMPANY LTD CPA'S
Address
210 E 7TH ST STE 2, MOUNTAIN HOME, AR 72653
Preparer
Matthew P Ballard
Phone
8704256256
Supplemental Narrative

Additional Explanations

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

This is a fraternal organization for social activity. All expenses were incurred to promote membership or community activities and services.

Form 990, Part XI, Line 9

Book / tax depreciation difference 4

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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/ProgSrvcAccomActyOtherGrp/ExpenseAmt0245786
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt088632
IRS990/PYInvestmentIncomeAmt01566
IRS990/PYOtherExpensesAmt0291082
IRS990/PYOtherRevenueAmt0263509
IRS990/PYProgramServiceRevenueAmt0127855
IRS990/PYRevenuesLessExpensesAmt06152
IRS990/PYSalariesCompEmpBnftPaidAmt0184328
IRS990/PYTotalExpensesAmt0475410
IRS990/PYTotalRevenueAmt0481562
IRS990/ReconcilationRevenueExpnssAmt0-17821
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt012621
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0129806
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0201073
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0192938
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0285913
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0466638
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0752551
IRS990ScheduleD/LandGrp/BookValueAmt070306
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt070306
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0356219
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt073906
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt073906
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt081411
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt086291
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt086291
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt04880
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt07505
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt07505
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0BALLARD & COMPANY LTD CPA'S
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0210 EAST 7TH ST
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine2Txt0SUITE 2
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0MOUNTAIN HOME
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0AR
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd072653
IRS990ScheduleG/StatesWhereGamingConductedCd0AR
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIS IS A FRATERNAL ORGANIZATION FOR SOCIAL ACTIVITY. ALL EXPENSES WERE INCURRED TO PROMOTE MEMBERSHIP OR COMMUNITY ACTIVITIES AND SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A FRATERNAL ORGANIZATION OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE BOARD OF TRUSTEES ARE ELECTED TO THREE YEAR TERMS. THE OFFICERS ARE ELECTED AND MOVE UP CHAIRS FROM LECTURING KNIGHT TO EXALTED RULER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANY MAJOR CHANGES IN LODGE OPERATION OR SALES OF PROPERTY ARE SUBJECT TO THE APPROVAL OF THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IT IS REVIEWED AND APPROVED BY THE EXECUTIVE BOARD BEFORE IT IS SENT TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SALARIES ARE SET EACH YEAR BY THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION IS REVIEWED AND SET ANNUALY BY THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7UPON REQUEST OF THE PUBLIC OUR GOVERNING DOCUMENTS ARE MADE AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BOOK / TAX DEPRECIATION DIFFERENCE 4
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0635956
IRS990/TotalAssetsEOYAmt0619609
IRS990/TotalAssetsGrp/BOYAmt0635956
IRS990/TotalAssetsGrp/EOYAmt0619609
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt064352
IRS990/TotalEmployeeCnt038
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt021982
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0477028
IRS990/TotalFunctionalExpensesGrp/TotalAmt0499010
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt069264
IRS990/TotalLiabilitiesEOYAmt070734
IRS990/TotalLiabilitiesGrp/BOYAmt069264
IRS990/TotalLiabilitiesGrp/EOYAmt070734
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0566692
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0548875
IRS990/TotalOtherProgSrvcExpenseAmt0245786
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt06776
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt06776
IRS990/TotalProgramServiceExpensesAmt0477028
IRS990/TotalProgramServiceRevenueAmt0129806
IRS990/TotalReportableCompFromOrgAmt07800
IRS990/TotalRevenueGrp/ExclusionAmt0278202
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0138635
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0481189
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0635956
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0619609
IRS990/TravelGrp/ProgramServicesAmt0117
IRS990/TravelGrp/TotalAmt0117
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0566692
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0548875
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STUART FRIEND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum08704250813
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt01714 ELK'S LODGE
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0710285158
ReturnHeader/Filer/PhoneNum08704253266
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 96
ReturnHeader/Filer/USAddress/CityNm0MOUNTAIN HOME
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072654
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0C833AB8E4AE980D20DB23291E22B382B6975FDBC
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0682E6955EF3D00A4D458494EA4780B7C85E5709B
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710634113
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BALLARD & COMPANY LTD CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0210 E 7TH ST STE 2

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.43$0.86$4.56$3.48$3.45$0.03
2024Detailed filing. Detailed filing data is available for this year.$5.34$0.80$4.53$3.07$3.51$0.44
2023Detailed filing. Detailed filing data is available for this year.$5.72$0.78$4.94$3.44$3.49$0.05
2022Detailed filing. Detailed filing data is available for this year.$5.95$0.85$5.09$3.23$3.55$0.32
2021Detailed filing. Detailed filing data is available for this year.$6.29$0.83$5.46$2.48$2.84$0.36
2020Detailed filing. Detailed filing data is available for this year.$6.57$0.86$5.72$4.35$3.66$0.69
2019Detailed filing. Detailed filing data is available for this year.$5.84$0.81$5.03$4.71$4.89$0.18
2018Detailed filing. Detailed filing data is available for this year.$5.90$0.74$5.16$4.58$4.94$0.36
2017Detailed filing. Detailed filing data is available for this year.$6.20$0.71$5.49$4.81$4.99$0.18
2016Detailed filing. Detailed filing data is available for this year.$6.36$0.69$5.67$4.82$4.75$0.06
2015Detailed filing. Detailed filing data is available for this year.$6.47$0.87$5.61$4.57$4.49$0.08
2014Detailed filing. Detailed filing data is available for this year.$6.25$0.72$5.53$4.16$4.37$0.21
2013Summary only. Only limited summary data is available for this year.$6.14$0.54$5.60$3.56$4.33$0.76
2012Summary only. Only limited summary data is available for this year.$7.10$0.73$6.36$3.87$4.27$0.40