Civic Intelligence

Benevolent & Protective Order of 1714 Elk'S Lodge

990 • Fiscal year 2019 • EIN 71-0285158

Apr 01, 2018 to Mar 31, 2019 • Filed on Jun 26, 2019

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

75th percentile

0.14x

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

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

62nd percentile

0.17x

Higher debt load relative to revenue than 62% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Net Margin

31st percentile

-3.9%

Higher net margin than 31% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Asset Growth

36th percentile

-1.1%

Faster asset growth than 36% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

53rd percentile

2.7%

Faster revenue growth than 53% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$583,892

Down $6,578 (-1.1%) from 2018

Net Assets

Down

$503,167

Down $12,984 (-2.5%) from 2018

Liabilities

Up

$80,725

Up $6,406 (+8.6%) from 2018

Revenue

Up

$470,705

Up $12,596 (+2.7%) from 2018

Expenses

Down

$489,134

Down $5,045 (-1.0%) from 2018

Net Income

Up

-$18,429

Up $17,641 (+49%) from 2018

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

2019

Assets$583,892
Liabilities$80,725
Net Assets$503,167

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

2019

Revenue$470,705
Expenses$489,134
Net Income-$18,429
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jun 26, 2019
Return Version
2018v3.1
Gross Receipts
$686,833
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$349,087$336,029▼ $13,058
Savings and Temporary Cash Investments$153,575$152,409▼ $1,166
Cash and Non-Interest-Bearing Accounts$66,972$80,261▲ $13,289
Inventories for Sale or Use$20,806$15,163▼ $5,643
Total Assets$590,470$583,892▼ $6,578
Other Assets Total$30$30→ $0
Liabilities
Accounts Payable and Accrued Expenses$74,319$80,725▲ $6,406
Total Liabilities$74,319$80,725▲ $6,406
Net Assets / Fund Balance
Unrestricted Net Assets$516,151$503,167▼ $12,984
Total Net Assets Fund Balance$516,151$503,167▼ $12,984
Total Liabilities and Net Assets / Fund Balance$590,470$583,892▼ $6,578

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$265,723$510,527$776,250
Land$70,306-$70,306
Compensation and Service Providers

Board Members and Trustees

NameTitle
Curt KnollTrustee
Gerald SchultzTrustee
Ron GregoryTrustee
Wayne MarkhamExalted Rule
Roger LampkinLeading Knig
Mary BrisseyLecturing Kn
Sherrie BrownLoyal Knight
Rex Bayless JrSecretary
James MadisonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$30,759
Program Service Revenue
$156,905
Investment Income
$514
Other Revenue
$282,527
All Other Contributions
$30,759
Change in Net Assets
$-18,429
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$296,297
Salaries, Compensation, and Employee Benefits$192,837
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$164,240$11,105-$175,345
Occupancy$92,628--$92,628
All Other Expenses$70,715--$70,715
Depreciation Depletion$22,670--$22,670
Payroll Taxes$16,276$1,216-$17,492
Fees for Services Other$7,228$10,001-$17,229
Insurance$3,066$7,666-$10,732
Office Expenses$8,833--$8,833
Other Expenses$8,524--$8,524
Fees for Services Accounting-$8,063-$8,063
Advertising$5,683--$5,683
Conferences and Meetings$1,672--$1,672
Travel$117--$117
Total Functional Expenses$451,083$38,051$0$489,134
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,657
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
Wayne Markham
Title
Exalted Ruler
Phone
8704250813
Signed
2019-06-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wayne Markham
Legal Domicile
Ar
Voting Board Members
7
Independent Board Members
7
Employees
39

Preparer

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

Additional Explanations

Form 990, Part IX, Line 24E

Enf grant expense 8,508 0 0 youth activities 7,889 0 0 elks national found 7,050 0 0 veterans exp 6,658 0 0 entertainment 5,046 0 0 rest. Equipment repairs 4,921 0 0 lodge activities 4,159 0 0 benevolent exp 4,137 0 0 state piggys bank 3,811 0 0 dues-state 3,070 0 0 enf-grant exp mentoring 2,924 0 0 scholarships 2,750 0 0 club equipment repairs 2,217 0 0 taxes - license/permits 2,135 0 0 badges/pins/plaques 963 0 0 repairs - equipment 914 0 0 taxes - property 900 0 0 uniforms 880 0 0 misellaneous 812 0 0 elks ladies 483 0 0 dues and subscriptions 214 0 0 taxes - occupational 125 0 0 per expense 100 0 0 taxes-license and permits 100 0 0 laundry 87 0 0 taxes-sales 7 0 0 checks never cleared -145 0 0 total 70,715 0 0

Raw XML Appendix369 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/SavingsAndTempCashInvstGrp/EOYAmt0152409
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0265723
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0510527
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0776250
IRS990ScheduleD/LandGrp/BookValueAmt070306
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt070306
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0336029
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A FRATERNAL ORGANIZATION OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS 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/ExplanationTxt2ANY MAJOR CHANGES IN LODGE OPERATION OR SALES OF PROPERTY ARE SUBJECT TO THE APPROVAL OF THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IT IS REVIEWED AND APPROVED BY THE EXECUTIVE BOARD BEFORE IT IS SENT TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SALARIES ARE SET EACH YEAR BY THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION IS REVIEWED AND SET ANNUALY BY THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON REQUEST OF THE PUBLIC OUR GOVERNING DOCUMENTS ARE MADE AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ENF GRANT EXPENSE 8,508 0 0 YOUTH ACTIVITIES 7,889 0 0 ELKS NATIONAL FOUND 7,050 0 0 VETERANS EXP 6,658 0 0 ENTERTAINMENT 5,046 0 0 REST. EQUIPMENT REPAIRS 4,921 0 0 LODGE ACTIVITIES 4,159 0 0 BENEVOLENT EXP 4,137 0 0 STATE PIGGYS BANK 3,811 0 0 DUES-STATE 3,070 0 0 ENF-GRANT EXP MENTORING 2,924 0 0 SCHOLARSHIPS 2,750 0 0 CLUB EQUIPMENT REPAIRS 2,217 0 0 TAXES - LICENSE/PERMITS 2,135 0 0 BADGES/PINS/PLAQUES 963 0 0 REPAIRS - EQUIPMENT 914 0 0 TAXES - PROPERTY 900 0 0 UNIFORMS 880 0 0 MISELLANEOUS 812 0 0 ELKS LADIES 483 0 0 DUES AND SUBSCRIPTIONS 214 0 0 TAXES - OCCUPATIONAL 125 0 0 PER EXPENSE 100 0 0 TAXES-LICENSE AND PERMITS 100 0 0 LAUNDRY 87 0 0 TAXES-SALES 7 0 0 CHECKS NEVER CLEARED -145 0 0 TOTAL 70,715 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 24E
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0590470
IRS990/TotalAssetsEOYAmt0583892
IRS990/TotalAssetsGrp/BOYAmt0590470
IRS990/TotalAssetsGrp/EOYAmt0583892
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt030759
IRS990/TotalEmployeeCnt039
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt038051
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0451083
IRS990/TotalFunctionalExpensesGrp/TotalAmt0489134
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt074319
IRS990/TotalLiabilitiesEOYAmt080725
IRS990/TotalLiabilitiesGrp/BOYAmt074319
IRS990/TotalLiabilitiesGrp/EOYAmt080725
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0516151
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0503167
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt021714
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt021714
IRS990/TotalProgramServiceExpensesAmt0451083
IRS990/TotalProgramServiceRevenueAmt0156905
IRS990/TotalRevenueGrp/ExclusionAmt0717
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0439229
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0470705
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0590470
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0583892
IRS990/TravelGrp/ProgramServicesAmt0117
IRS990/TravelGrp/TotalAmt0117
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0516151
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0503167
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WAYNE MARKHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum08704250813
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-26
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/AtSubmissionCreationDeviceId03F041414C5489A252335BDB7B7C5DB653D7FFE73
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0682E6955EF3D00A4D458494EA4780B7C85E5709B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.220.131.172
ReturnHeader/FilingSecurityInformation/IPDt02019-06-26
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm017:26:26
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710634113
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BALLARD & COMPANY LTD CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0210 E 7TH ST STE 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MOUNTAIN HOME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072653
ReturnHeader/PreparerPersonGrp/PhoneNum08704256256
ReturnHeader/PreparerPersonGrp/PreparationDt02019-06-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICK C BALLARD
ReturnHeader/ReturnTs02019-06-26T17:26:26-05:00
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.$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