Civic Intelligence

Benevolent & Protective Order of Elks of the USA

EIN 74-1402829 • 501(c)8 • Clute, TX

Profile

To carry on fraternal activities under the Lodge system, the net income of which is used exclusively for benevolent and charitable purposes. This is accomplished through youth activities, drug awareness, youth scholarships, assistance to local charities, veteran programs, Americanism, and support to State Major Project.

201 N Highway 288 BClute, TX 77531

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

52nd percentile

0.00x

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

501(c)8 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

56th percentile

0.01x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2016

Net Margin

7th percentile

-66%

Higher net margin than 7% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

25th percentile

-8.3%

Faster asset growth than 25% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

97th percentile

128%

Faster revenue growth than 97% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$205,113

Down $18,519 (-8.3%) from 2015

Liabilities

Down

$289

Down $7,807 (-96%) from 2015

Net Assets

Down

$204,824

Down $10,712 (-5.0%) from 2015

Revenue

Up

$26,738

Up $15,011 (+128%) from 2015

Expenses

Up

$44,480

Up $17,889 (+67%) from 2015

Net Income

Down

-$17,742

Down $2,878 (-19%) from 2015

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2012: $283,297Liabilities 2012: $5,900Net Assets 2012: $277,3972012Assets 2013: $281,771Liabilities 2013: $5,054Net Assets 2013: $276,7172013Assets 2014: $252,448Liabilities 2014: $1,486Net Assets 2014: $250,9612014Assets 2015: $223,632Liabilities 2015: $8,096Net Assets 2015: $215,5362015Assets 2016: $205,113Liabilities 2016: $289Net Assets 2016: $204,8242016

Highlighted filing

2016

Assets$205,113
Liabilities$289
Net Assets$204,824

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2012: $80,876Expenses 2012: $78,461Net Income 2012: $2,4152012Revenue 2013: $118,664Expenses 2013: $120,292Net Income 2013: -$1,6282013Revenue 2014: $99,570Expenses 2014: $125,326Net Income 2014: -$25,7562014Revenue 2015: $11,727Expenses 2015: $26,591Net Income 2015: -$14,8642015Revenue 2016: $26,738Expenses 2016: $44,480Net Income 2016: -$17,7422016

Highlighted filing

2016

Revenue$26,738
Expenses$44,480
Net Income-$17,742

Filings

Latest Detailed Filing

The latest 2016 filing currently has summary financial data only. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Aug 18, 2015
Return Version
2014v5.0
Gross Receipts
$51,524
Mission and Program Overview

Mission

To carry on fraternal activities under the Lodge system, the net income of which is used exclusively for benevolent and charitable purposes. This is accomplished through youth activities, drug awareness, youth scholarships, assistance to local charities, veteran programs, Americanism, and support to State Major Project.

To carry on fraternal activities under the Lodge system, the net income of which is used exclusively for benevolent and charitable purposes. This is accomplished through activities listed on Schedule O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$136,342$132,742▼ $3,600
Savings and Temporary Cash Investments$63,878$64,027▲ $149
Cash and Non-Interest-Bearing Accounts$49,687$24,262▼ $25,425
Inventories for Sale or Use$2,540$2,600▲ $60
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$252,448$223,632▼ $28,816
Other Assets Total$1$1→ $0
Liabilities
Other Liabilities-$5,000-
Accounts Payable and Accrued Expenses$1,486$3,096▲ $1,610
Total Liabilities$1,486$8,096▲ $6,610
Net Assets / Fund Balance
Unrestricted Net Assets$277,847$215,536▼ $62,311
Temporarily Rstr Net Assets$-26,885--
Total Net Assets Fund Balance$250,962$215,536▼ $35,426
Total Liabilities and Net Assets / Fund Balance$252,448$223,632▼ $28,816

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$75,820$174,139$249,959
Other Land Buildings$41,922-$41,922
Land$15,000-$15,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Larry GreenTrustee
Roger PritchardTrustee
Timothy SeidlerTrustee
Johnny HandleyExalted Ruler
Roberta BradfordInner Guard
Johnny HandleyLeading Knight
Harold DentLect. Knight
Kim BartlettLoyal Knight
Sherry PattonSecretary
Clayton TrentTiler
Julie HesterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$13,791
Program Service Revenue
$8,347
Investment Income
$152
Other Revenue
$-10,563
All Other Contributions
$13,791
Change in Net Assets
$-14,864
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$26,591
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$3,600
Insurance---$3,478
All Other Expenses---$3,023
Other Expenses---$1,794
Fees for Services Accounting---$1,620
Conferences and Meetings---$1,211
Office Expenses---$1,193
Total Functional Expenses$0$0$0$26,591
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,904
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Payables$5,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
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, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Nonequity members under the Lodge System.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Each year board members are elected by the membership at large.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

All decisions require a vote of the members.

Form 990, Part VI, Line 11B: Form 990 Review Process

Review will be performed by the auditing committee. Copies of the tax return, governing documents, conflict of interest policy and financial statements are available to any member, upon request. These items are not available to the public, only to its members.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents are provided to the public.

Filing and Contact Details

Filer

Filer Name
Brazosport Elks Lodge No 2200
EIN
74-1402829
Phone
9792658007
Address
201 N Highway 288 B, Clute, TX 77531

Signing Officer

Name
Name
Title
Title:
Signed
2015-08-18
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
TX
Voting Board Members
15
Independent Board Members
15
Employees
4
Volunteers
90

Preparer

Firm
Jim Plummer CPA
Address
PO BOX 671, BRENHAM, TX 77834-0671
Preparer
Jim Plummer
Phone
9798365643
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

Key Card/Pins/Badges: Column (A) - Total = $357; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Misc.: Column (A) - Total = $723; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Printing and Publications: Column (A) - Total = $701; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Rent Exp: Column (A) - Total = $250; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

State Dues: Column (A) - Total = $420; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Supplies: Column (A) - Total = $219; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Telephone and Internet: Column (A) - Total = $353; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Other Changes In Net Assets Or Fund Balances - Other Decreases

Bingo Adjustments required per State = -$47447

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IRS990/OtherExpensesGrp/Desc0Utilities
IRS990/OtherExpensesGrp/Desc1Grand Lodge Dues
IRS990/OtherExpensesGrp/Desc2R &M
IRS990/OtherExpensesGrp/Desc3Lodge/Charity Activities
IRS990/OtherExpensesGrp/TotalAmt06927
IRS990/OtherExpensesGrp/TotalAmt11920
IRS990/OtherExpensesGrp/TotalAmt21825
IRS990/OtherExpensesGrp/TotalAmt31794
IRS990/OtherLiabilitiesGrp/EOYAmt05000
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PriorPeriodAdjustmentsAmt026885
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt08347
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08347
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt018102
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0405
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt090938
IRS990/PYOtherRevenueAmt0100157
IRS990/PYRevenuesLessExpensesAmt0-1628
IRS990/PYSalariesCompEmpBnftPaidAmt029354
IRS990/PYTotalExpensesAmt0120292
IRS990/PYTotalRevenueAmt0118664
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-14864
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0250
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt063878
IRS990/SavingsAndTempCashInvstGrp/EOYAmt064027
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt075820
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0174139
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0249959
IRS990ScheduleD/LandGrp/BookValueAmt015000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt041922
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt041922
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Other Payables
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0132742
IRS990ScheduleD/TotalLiabilityAmt05000
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Nonequity members under the Lodge System.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each year board members are elected by the membership at large.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All decisions require a vote of the members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Review will be performed by the auditing committee. Copies of the tax return, governing documents, conflict of interest policy and financial statements are available to any member, upon request. These items are not available to the public, only to its members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents are provided to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Key Card/Pins/Badges: Column (A) - Total = $357; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Misc.: Column (A) - Total = $723; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Printing and Publications: Column (A) - Total = $701; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Rent Exp: Column (A) - Total = $250; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9State Dues: Column (A) - Total = $420; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Supplies: Column (A) - Total = $219; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Telephone and Internet: Column (A) - Total = $353; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Bingo Adjustments required per State = -$47447
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0-26885
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0252448
IRS990/TotalAssetsEOYAmt0223632
IRS990/TotalAssetsGrp/BOYAmt0252448
IRS990/TotalAssetsGrp/EOYAmt0223632
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt013791
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt026591
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01486
IRS990/TotalLiabilitiesEOYAmt08096
IRS990/TotalLiabilitiesGrp/BOYAmt01486
IRS990/TotalLiabilitiesGrp/EOYAmt08096
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0250962
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0215536
IRS990/TotalProgramServiceRevenueAmt08347
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-3968
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt011727
IRS990/TotalVolunteersCnt090
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0252448
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0223632
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0277847
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0215536
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Name
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Title:
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Brazosport Elks Lodge No 2200

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