Civic Intelligence

Benevolent & Protective Order 236

990 • Fiscal year 2018 • EIN 84-0339908

Apr 01, 2017 to Mar 31, 2018 • Filed on Jul 12, 2018

123 West 5th StreetLeadville, CO 80461

(719) 486-0236

Siviq Scores

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

Liabilities / Assets

67th percentile

0.09x

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

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

68th percentile

0.24x

Higher debt load relative to revenue than 68% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Net Margin

71st percentile

12%

Higher net margin than 71% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

80th percentile

7.2%

Faster asset growth than 80% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

51st percentile

1.7%

Faster revenue growth than 51% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$740,281

Up $49,879 (+7.2%) from 2017

Net Assets

Up

$673,278

Up $40,823 (+6.5%) from 2017

Liabilities

Up

$67,003

Up $9,056 (+16%) from 2017

Revenue

Up

$284,311

Up $4,792 (+1.7%) from 2017

Expenses

Down

$250,784

Down $9,375 (-3.6%) from 2017

Net Income

Up

$33,527

Up $14,167 (+73%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $615,564Liabilities 2012: $56,486Net Assets 2012: $559,0782012Assets 2013: $657,524Liabilities 2013: $60,657Net Assets 2013: $596,8672013Assets 2014: $694,276Liabilities 2014: $56,616Net Assets 2014: $637,6602014Assets 2015: $727,126Liabilities 2015: $54,769Net Assets 2015: $672,3572015Assets 2016: $674,090Liabilities 2016: $60,258Net Assets 2016: $613,8322016Assets 2017: $690,402Liabilities 2017: $57,947Net Assets 2017: $632,4552017Assets 2018: $740,281Liabilities 2018: $67,003Net Assets 2018: $673,2782018Assets 2019: $783,140Liabilities 2019: $64,919Net Assets 2019: $718,2212019Assets 2020: $804,105Liabilities 2020: $65,033Net Assets 2020: $739,0722020Assets 2022: $886,063Liabilities 2022: $93,155Net Assets 2022: $792,9082022Assets 2023: $822,088Liabilities 2023: $58,500Net Assets 2023: $763,5882023Assets 2024: $817,152Liabilities 2024: $66,086Net Assets 2024: $751,0662024Assets 2025: $807,664Liabilities 2025: $49,035Net Assets 2025: $758,6292025

Highlighted filing

2018

Assets$740,281
Liabilities$67,003
Net Assets$673,278

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $107,530Expenses 2012: $120,517Net Income 2012: -$12,9872012Expenses 2013: $172,6622013Revenue 2014: $207,579Expenses 2014: $166,782Net Income 2014: $40,7972014Revenue 2015: $219,766Expenses 2015: $176,118Net Income 2015: $43,6482015Revenue 2016: $237,780Expenses 2016: $228,140Net Income 2016: $9,6402016Revenue 2017: $279,519Expenses 2017: $260,159Net Income 2017: $19,3602017Revenue 2018: $284,311Expenses 2018: $250,784Net Income 2018: $33,5272018Revenue 2019: $202,432Expenses 2019: $179,041Net Income 2019: $23,3912019Revenue 2020: $162,207Expenses 2020: $107,509Net Income 2020: $54,6982020Revenue 2022: $116,588Expenses 2022: $110,359Net Income 2022: $6,2292022Revenue 2023: $89,063Expenses 2023: $106,578Net Income 2023: -$17,5152023Revenue 2024: $113,555Expenses 2024: $118,548Net Income 2024: -$4,9932024Revenue 2025: $128,222Expenses 2025: $159,345Net Income 2025: -$31,1232025

Highlighted filing

2018

Revenue$284,311
Expenses$250,784
Net Income$33,527
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Jul 12, 2018
Return Version
2017v2.2
Gross Receipts
$402,550
Mission and Program Overview

Mission

The b.p.o.e. Institution and lodges provides benefits exclusively to members and bona fide guests.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$449,366$287,314▼ $162,052
Savings and Temporary Cash Investments$83,089$249,659▲ $166,570
Cash and Non-Interest-Bearing Accounts$78,092$118,715▲ $40,623
Land, Buildings, and Equipment, Net$63,758$59,647▼ $4,111
Prepaid Expenses and Deferred Charges$6,324$19,544▲ $13,220
Inventories for Sale or Use$9,773$5,402▼ $4,371
Total Assets$690,402$740,281▲ $49,879
Liabilities
Other Liabilities$27,166$29,102▲ $1,936
Accounts Payable and Accrued Expenses$3,604$19,186▲ $15,582
Deferred Revenue$17,690$18,715▲ $1,025
Total Liabilities$48,460$67,003▲ $18,543
Net Assets / Fund Balance
Unrestricted Net Assets$273,955$286,882▲ $12,927
Permanently Rstr Net Assets$219,305$234,639▲ $15,334
Temporarily Rstr Net Assets$148,682$151,757▲ $3,075
Total Net Assets Fund Balance$641,942$673,278▲ $31,336
Total Liabilities and Net Assets / Fund Balance$690,402$740,281▲ $49,879

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$-43,589$370,989-
Land$34,000--
Equipment$69,236--
Other Securities$287,314--
Compensation and Service Providers

Board Members and Trustees

NameTitle
George SebestyenTrustee - Five Year
Pat WeigelTrustee - Four Year
Tom SkalaTrustee - One Year
Elevinio E CruzTrustee - Three Year
Janet B CruzTrustee - Three Year
Belinda AndersonExalted Ruler
Mark a SchmidtLeading Knight
Andrew AultLecturing Knight
Don FerrieSecretary
Sharon D SwettTiler
Leon SvobodaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$31,421
Program Service Revenue
$91,392
Investment Income
$16,720
Other Revenue
$144,778
Change in Net Assets
$33,527

Audited Revenue Reconciliation

Revenue per Audited Statements
$290,918
Revenue Not Reported on Form 990
$6,607
Total Revenue per Audited Statements
$297,525
Total Revenue per Form 990
$290,918
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$224,690
Salaries, Compensation, and Employee Benefits$26,094
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$72,983$43,164-$116,147
Comp Disqual Persons-$12,000-$12,000
Other Salaries and Wages-$11,892-$11,892
Insurance-$11,357-$11,357
Other Expenses-$10,170-$10,170
Conferences and Meetings-$6,458-$6,458
Fees for Services Accounting-$6,425-$6,425
Office Expenses-$4,902-$4,902
Payroll Taxes-$2,202-$2,202
Advertising$738--$738
Interest-$738-$738
Total Functional Expenses$73,721$177,063$0$250,784

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$250,784
Total Expenses per Audited Statements$250,784
Total Expenses per Form 990$250,784
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Debenture Bonds Payable$16,686
Accrued Expenses$12,416
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The governing body retains copy of 990 on hand for inspection and presented to the governing board for final review before filing the 990 tax return.

Conflict of interest policy compliance Part VI line 12C

The organizaton has a conflict of interest policy on hand and available for inspection to the members.

CEO executive director top management comp Part VI line 15A

The governing board of the organization determines and approves compensation for officers and top management.

Other officer or key employee compensation Part VI line 15B

The governing board of the organization determines and approves all compensation for officers and key employees.

Governing documents etc available to public Part VI line 19

All governing documents and 990 tax returns are available for public inspection through the lodge secretary.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order 236
EIN
84-0339908
Address
123 WEST 5TH STREET, LEADVILLE, CO 80461
Doing Business As
Bpoe Leadville Lodge No 236

Signing Officer

Name
Belinda M Anderson
Title
Exalted Ruler
Phone
7174860236
Signed
2018-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Belinda Anderson
Formed
1902
Legal Domicile
Co
Voting Board Members
532
Independent Board Members
0
Employees
6
Volunteers
532

Preparer

Firm
Terrance L Bartell Pc
Address
469 N EATON PARK CT, Aurora, CO 80018
Preparer
Terrance L Bartell
Phone
3032044870
Supplemental Narrative

Additional Explanations

Unrelated business income explanation Part V line 3B

Organization had unrelated business income and properly files a 990t

Explanation of other changes in net assets or fund balances Part XI line 9

Change and correction in net assets due change in inventory

List of other expenses Part IX line 24E

Schedule of other expenses for lodge programs and lodge other expenses

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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/OtherExpensesGrp/TotalAmt040000
IRS990/OtherExpensesGrp/TotalAmt115897
IRS990/OtherExpensesGrp/TotalAmt211858
IRS990/OtherExpensesGrp/TotalAmt310170
IRS990/OtherLiabilitiesGrp/BOYAmt027166
IRS990/OtherLiabilitiesGrp/EOYAmt029102
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0OVERHEAD ALLOCATION
IRS990/OtherRevenueMiscGrp/Desc1CONTRIBUTIONS
IRS990/OtherRevenueMiscGrp/Desc2ADVERTISING INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt040000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt12753
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt040000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12753
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt285
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt085
IRS990/OtherRevenueTotalAmt069694
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt011892
IRS990/OtherSalariesAndWagesGrp/TotalAmt011892
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02202
IRS990/PayrollTaxesGrp/TotalAmt02202
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0219305
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0234639
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06324
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt019544
IRS990/PrincipalOfficerNm0BELINDA ANDERSON
IRS990/PriorPeriodAdjustmentsAmt0-8798
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0BINGO FUND REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1LAKE COUNTY VETERANS
IRS990/ProgramServiceRevenueGrp/Desc2CHRIS QUINN TRUST
IRS990/ProgramServiceRevenueGrp/Desc3LEADVILLE RODEO REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt061149
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12296
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt227942
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt35
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt061149
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12296
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt227942
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt35
IRS990/ProgSrvcAccomActy2Grp/Desc0CHRIS QUINN SCHOLARSHIP AWARD PROGRAM FOR QUALIFIED HIGH SCHOOLS SENIORS RESIDING IN LAKE COUNTY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt012608
IRS990/ProgSrvcAccomActy3Grp/Desc0LAKE VETERANS MEMORIAL TO MAINTAIN AND UPKEEP OF LAKE COUNTY VETERANS MEMORIAL
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt03313
IRS990/ProgSrvcAccomActyOtherGrp/Desc0LODGE PROGRAM EXPENSES
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0738
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt032129
IRS990/PYInvestmentIncomeAmt013834
IRS990/PYOtherExpensesAmt0235141
IRS990/PYOtherRevenueAmt0173728
IRS990/PYProgramServiceRevenueAmt059828
IRS990/PYRevenuesLessExpensesAmt019360
IRS990/PYSalariesCompEmpBnftPaidAmt025018
IRS990/PYTotalExpensesAmt0260159
IRS990/PYTotalRevenueAmt0279519
IRS990/ReconcilationRevenueExpnssAmt033527
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt083089
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0249659
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0-43589
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0370989
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0327400
IRS990ScheduleD/EquipmentGrp/BookValueAmt069236
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt069236
IRS990ScheduleD/ExpensesSubtotalAmt0250784
IRS990ScheduleD/LandGrp/BookValueAmt034000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt034000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt06607
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012416
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt116686
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEBENTURE BONDS PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0287314
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt06607
IRS990ScheduleD/RevenueSubtotalAmt0290918
IRS990ScheduleD/TotalBookValueLandBuildingsAmt059647
IRS990ScheduleD/TotalBookValueSecuritiesAmt0287314
IRS990ScheduleD/TotalExpensesPerForm990Amt0250784
IRS990ScheduleD/TotalLiabilityAmt029102
IRS990ScheduleD/TotalRevenuePerForm990Amt0290918
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0297525
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0250784
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION HAD UNRELATED BUSINESS INCOME AND PROPERLY FILES A 990T
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BODY RETAINS COPY OF 990 ON HAND FOR INSPECTION AND PRESENTED TO THE GOVERNING BOARD FOR FINAL REVIEW BEFORE FILING THE 990 TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATON HAS A CONFLICT OF INTEREST POLICY ON HAND AND AVAILABLE FOR INSPECTION TO THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BOARD OF THE ORGANIZATION DETERMINES AND APPROVES COMPENSATION FOR OFFICERS AND TOP MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING BOARD OF THE ORGANIZATION DETERMINES AND APPROVES ALL COMPENSATION FOR OFFICERS AND KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL GOVERNING DOCUMENTS AND 990 TAX RETURNS ARE AVAILABLE FOR PUBLIC INSPECTION THROUGH THE LODGE SECRETARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CHANGE AND CORRECTION IN NET ASSETS DUE CHANGE IN INVENTORY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SCHEDULE OF OTHER EXPENSES FOR LODGE PROGRAMS AND LODGE OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Unrelated business income explanation Part V line 3b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0148682
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0151757
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0690402
IRS990/TotalAssetsEOYAmt0740281
IRS990/TotalAssetsGrp/BOYAmt0690402
IRS990/TotalAssetsGrp/EOYAmt0740281
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt031421
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0177063
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt073721
IRS990/TotalFunctionalExpensesGrp/TotalAmt0250784
IRS990/TotalGrossUBIAmt04155
IRS990/TotalLiabilitiesBOYAmt048460
IRS990/TotalLiabilitiesEOYAmt067003
IRS990/TotalLiabilitiesGrp/BOYAmt048460
IRS990/TotalLiabilitiesGrp/EOYAmt067003
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0641942
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0673278
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt0738
IRS990/TotalProgramServiceExpensesAmt073721
IRS990/TotalProgramServiceRevenueAmt091392
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0248735

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