Civic Intelligence

Elks Recreation Inc

990 • Fiscal year 2016 • EIN 95-2485566

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 03, 2017

1309 N Bradley RdSanta Maria, CA 93454

(805) 925-4125

Siviq Scores

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

Liabilities / Assets

84th percentile

0.50x

Higher debt load relative to assets than 84% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

67th percentile

0.36x

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

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Net Margin

29th percentile

-1.8%

Higher net margin than 29% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

59th percentile

$0

Higher top officer pay than 59% of similar nonprofits.

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

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Asset Growth

35th percentile

-0.9%

Faster asset growth than 35% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

71st percentile

9.9%

Faster revenue growth than 71% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$936,900

Down $8,286 (-0.9%) from 2015

Net Assets

Down

$468,538

Down $17,123 (-3.5%) from 2015

Liabilities

Up

$468,362

Up $8,837 (+1.9%) from 2015

Revenue

Up

$1,289,808

Up $116,612 (+9.9%) from 2015

Expenses

Up

$1,312,581

Up $130,403 (+11%) from 2015

Net Income

Down

-$22,773

Down $13,791 (-154%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $760,990Liabilities 2010: $160,559Net Assets 2010: $600,4312010Assets 2011: $787,832Liabilities 2011: $187,687Net Assets 2011: $600,1452011Assets 2012: $1,018,235Liabilities 2012: $434,097Net Assets 2012: $584,1382012Assets 2013: $998,125Liabilities 2013: $425,654Net Assets 2013: $572,4712013Assets 2014: $999,501Liabilities 2014: $504,858Net Assets 2014: $494,6432014Assets 2015: $945,186Liabilities 2015: $459,525Net Assets 2015: $485,6612015Assets 2016: $936,900Liabilities 2016: $468,362Net Assets 2016: $468,5382016Assets 2017: $920,508Liabilities 2017: $503,723Net Assets 2017: $416,7852017Assets 2018: $881,899Liabilities 2018: $494,952Net Assets 2018: $386,9472018Assets 2019: $683,528Liabilities 2019: $408,720Net Assets 2019: $274,8082019Assets 2020: $1,016,723Liabilities 2020: $839,652Net Assets 2020: $177,0712020Assets 2021: $747,925Liabilities 2021: $468,267Net Assets 2021: $279,6582021Assets 2022: $741,674Liabilities 2022: $633,735Net Assets 2022: $107,9392022Assets 2023: $672,402Liabilities 2023: $911,349Net Assets 2023: -$238,9472023Assets 2024: $617,316Liabilities 2024: $677,784Net Assets 2024: -$60,4682024

Highlighted filing

2016

Assets$936,900
Liabilities$468,362
Net Assets$468,538

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $554,9702010Revenue 2011: $395,778Expenses 2011: $403,800Net Income 2011: -$8,0222011Revenue 2012: $415,578Expenses 2012: $451,585Net Income 2012: -$36,0072012Revenue 2013: $593,651Expenses 2013: $605,318Net Income 2013: -$11,6672013Revenue 2014: $882,659Expenses 2014: $950,038Net Income 2014: -$67,3792014Revenue 2015: $1,173,196Expenses 2015: $1,182,178Net Income 2015: -$8,9822015Revenue 2016: $1,289,808Expenses 2016: $1,312,581Net Income 2016: -$22,7732016Revenue 2017: $1,702,775Expenses 2017: $1,754,526Net Income 2017: -$51,7512017Revenue 2018: $1,938,369Expenses 2018: $1,968,208Net Income 2018: -$29,8392018Revenue 2019: $2,142,694Expenses 2019: $2,254,833Net Income 2019: -$112,1392019Revenue 2020: $1,012,736Expenses 2020: $1,110,473Net Income 2020: -$97,7372020Revenue 2021: $2,605,349Expenses 2021: $2,577,307Net Income 2021: $28,0422021Revenue 2022: $2,241,706Expenses 2022: $2,413,427Net Income 2022: -$171,7212022Revenue 2023: $2,712,216Expenses 2023: $3,059,102Net Income 2023: -$346,8862023Revenue 2024: $3,240,406Expenses 2024: $3,061,927Net Income 2024: $178,4792024

Highlighted filing

2016

Revenue$1,289,808
Expenses$1,312,581
Net Income-$22,773
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 3, 2017
Return Version
2016v3.0
Gross Receipts
$1,289,808
Mission and Program Overview

Mission

To foster, promote, and encourage

To foster, promote, and encourage public sports, athletics and other amusements and recreations. And to foster and encourage public programs and contests for such purposes in the city of santa maria, california and in the surrounding areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$917,552$917,300▼ $252
Cash and Non-Interest-Bearing Accounts$1,603$7,488▲ $5,885
Accounts Receivable$22,950$7,107▼ $15,843
Prepaid Expenses and Deferred Charges$3,081$3,297▲ $216
Savings and Temporary Cash Investments-$1,708-
Total Assets$945,186$936,900▼ $8,286
Liabilities
Mortgage Notes Payable Secured by Investment Property$276,308$265,163▼ $11,145
Deferred Revenue$71,773$92,475▲ $20,702
Accounts Payable and Accrued Expenses$86,060$67,761▼ $18,299
Unsecured Notes Loans Payable$21,637$41,069▲ $19,432
Other Liabilities$3,747$1,894▼ $1,853
Total Liabilities$459,525$468,362▲ $8,837
Net Assets / Fund Balance
Unrestricted Net Assets$483,000$466,830▼ $16,170
Temporarily Rstr Net Assets$2,661$1,708▼ $953
Total Net Assets Fund Balance$485,661$468,538▼ $17,123
Total Liabilities and Net Assets / Fund Balance$945,186$936,900▼ $8,286

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$90,113$183,047-
Land$527,600--
Equipment$41,424$87,898-
Leasehold Improvements$258,163$232,895-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Phil HarwickPresident
Pinky SignorelliVice President
Jose ArellanlSecretary
Scott ParsonsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$17,387
Program Service Revenue
$1,271,937
Investment Income
$3
Other Revenue
$481
All Other Contributions
$7,267
Change in Net Assets
$-22,773
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,158,195
Salaries, Compensation, and Employee Benefits$154,386
Total Fundraising Expense$74,792
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$282,492$23,007$58,076$363,575
Current Officers, Directors, Trustees, and Key Employees$98,420$28,118$14,059$140,597
Advertising$59,264$0$0$59,264
Depreciation Depletion$34,590$0$0$34,590
Occupancy$28,115$578$289$28,982
Office Expenses$0$14,789$0$14,789
Payroll Taxes$9,652$2,758$1,379$13,789
Travel$0$10,428$0$10,428
Interest$5,177$0$0$5,177
Fees for Services Accounting$3,316$946$473$4,735
Other Expenses$1,734$306$0$2,040
Total Functional Expenses$1,155,827$81,962$74,792$1,312,581
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,894
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Elks Recreation Inc
EIN
95-2485566
Phone
8059254125
Address
1309 N BRADLEY RD, SANTA MARIA, CA 93454

Signing Officer

Name
Phil Harwick
Title
President
Phone
8059254125
Signed
2017-08-03
Discuss with paid preparer
Yes

Organization Details

Formed
1949
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
7
Volunteers
200

Preparer

Firm
Cathryne Glenn CPA
Address
5075 S BRADLEY RD STE 211, Santa Maria, CA 93455
Preparer
Cathryne Glenn
Phone
8059227414
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 is prepared by the entity's accountant and the board of directors review at the next regular monthly meeting before filing the form.

Pt V, PBC

Governing documents and financial statements available upon request.

Form 990, Part IX, Line 24E

Golf tournament 2997. 0. 0. 2997.

Form 990, Part IX, Line 24E

Insurance 28828. 20182. 5764. 2882.

Form 990, Part IX, Line 24E

Postage 2791. 2093. 419. 279.

Form 990, Part IX, Line 24E

Printing 17150. 12862. 2573. 1715.

Form 990, Part IX, Line 24E

Queen donations 244855. 244855. 0. 0.

Form 990, Part IX, Line 24E

Donations 2500. 2500. 0. 0.

Form 990, Part IX, Line 24E

Meals 14251. 0. 14251. 0.

Form 990, Part IX, Line 24E

Queen contest exp 50203. 0. 0. 50203.

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IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0491058
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01894
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
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IRS990ScheduleD/TotalLiabilityAmt01894
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PREPARED BY THE ENTITY'S ACCOUNTANT AND THE BOARD OF DIRECTORS REVIEW AT THE NEXT REGULAR MONTHLY MEETING BEFORE FILING THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOLF TOURNAMENT 2997. 0. 0. 2997.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INSURANCE 28828. 20182. 5764. 2882.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4POSTAGE 2791. 2093. 419. 279.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PRINTING 17150. 12862. 2573. 1715.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6QUEEN DONATIONS 244855. 244855. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DONATIONS 2500. 2500. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MEALS 14251. 0. 14251. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9QUEEN CONTEST EXP 50203. 0. 0. 50203.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt V, PBC
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SERVICE COMMUNITIES THROUGH BENEVOLENT PROGRAMS
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0NOTE PAYABLE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FAIR VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0BENEVOLENT AND PROTECTIVE ORDER OF ELKS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1BENEVOLENT AND PROTECTIVE ORDER OF ELKS
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IRS990/TotalGrossUBIAmt00
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IRS990/TravelGrp/ManagementAndGeneralAmt010428
IRS990/TravelGrp/ProgramServicesAmt00
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt0483000
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IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt021637
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0SANTA MARIA
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IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PHIL HARWICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08059254125
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ELKS RECREATION INC
ReturnHeader/Filer/BusinessNameControlTxt0ELKS
ReturnHeader/Filer/EIN0952485566
ReturnHeader/Filer/PhoneNum08059254125
ReturnHeader/Filer/USAddress/AddressLine1Txt01309 N BRADLEY RD
ReturnHeader/Filer/USAddress/CityNm0SANTA MARIA
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt073.71.180.25
ReturnHeader/FilingSecurityInformation/IPDt02017-08-15

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.62$0.68$0.06$3.24$3.06$0.18
2023Detailed filing. Detailed filing data is available for this year.$0.67$0.91$0.24$2.71$3.06$0.35
2022Detailed filing. Detailed filing data is available for this year.$0.74$0.63$0.11$2.24$2.41$0.17
2021Detailed filing. Detailed filing data is available for this year.$0.75$0.47$0.28$2.61$2.58$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.02$0.84$0.18$1.01$1.11$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.68$0.41$0.27$2.14$2.25$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.88$0.49$0.39$1.94$1.97$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.92$0.50$0.42$1.70$1.75$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.94$0.47$0.47$1.29$1.31$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.95$0.46$0.49$1.17$1.18$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.00$0.50$0.49$0.88$0.95$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.00$0.43$0.57$0.59$0.61$0.01
2012Summary only. Only limited summary data is available for this year.$1.02$0.43$0.58$0.42$0.45$0.04
2011Summary only. Only limited summary data is available for this year.$0.79$0.19$0.60$0.40$0.40$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.16$0.60$0.55