Benevolent And Protective Order Of Elks Of The Usa, 1718 Port Clinton in Port Clinton, Ohio (OH)

Benevolent And Protective Order Of Elks Of The Usa, 1718 Port Clinton
Employer Identification Number (EIN)	344415569
Name of Organization	Benevolent And Protective Order Of Elks Of The Usa
Secondary Name	1718 Port Clinton
Address	231 Buckeye Blvd, Port Clinton, OH 43452-1421
Activities	Other services or benefits to members or employees, Sick, accident, death, or similar benefits
Subsection	Fraternal Beneficiary Society, Order or Association
Ruling Date	10/1951
Deductibility	Contributions are deductible
Foundation	All organizations except 501(c)(3)
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	03/2014
Assets	$500,000 to $999,999
Income	$1,000,000 to $4,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$580,893
Amount of Income	$1,060,944
Form 990 Revenue Amount	$239,004

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

	2013	2014
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	No	No
Is the organization required to complete Schedule B, Schedule of Contributors?	No	No
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	No	No
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	No	No
Did the organization obtain separate, independent audited financial statements for the tax year?	No	No
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	Yes	Yes
Did the organization report more than $15,000 of gross income from gaming activities?	Yes	Yes
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	Yes	Yes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	Yes	Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2012	2013	2014
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		6	5
The number of Forms W-2G		2	2
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		Yes	Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		21	17
Did the organization file all required federal employment tax returns?		Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No
Has it filed a Form 990-T for this year?		No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No
Did the organization file Form 8886-T?		No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0
The amount of reserves on hand		$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No
Has it filed a Form 720 to report these payments?		No	No

	2013	2014
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$4,200	$4,200
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$0	$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0

	2012	2013	2014
Statement of Revenue
Total revenue	$285,139	$248,284	$239,004
Contributions, Gifts, Grants and Other Similar Amounts	$77	$3,215	$695
Program Service Revenue	$76,529	$71,555	$71,401
0		$71,555	$71,401
All other program service revenue		$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$408	$330	$318
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$0	$0	$0
Net rental income	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$0	$0	$0
Net income/loss from fundraising events	$24,071	$25,928	$46,404
Gross income from fundraising events	$61,964	$39,993	$62,968
Less: direct expenses	$37,893	$14,065	$16,564
Net income/loss from gaming activities	$31,166	$20,255	$28,694
Gross income from gaming activities	$595,735	$567,402	$518,588
Less: direct expenses	$564,569	$547,147	$489,894
Net income/loss from sales of inventory	$131,816	$120,770	$80,662
Gross sales of inventory, less returns and allowances	$457,157	$456,004	$396,144
Less: cost of goods sold	$325,341	$335,234	$315,482
Miscellaneous Revenue	$21,072	$6,231	$10,830
0		$4,248	$8,947
0		$1,983	$1,883
All other revenue		$0	$0

	2012	2013	2014
Statement of Functional Expenses
Total functional expenses	$225,536	$214,913	$211,605
Grants and other assistance to domestic organizations and domestic governments		$21,402	$17,726
Grants and other assistance to domestic individuals		$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0
Benefits paid to or for members		$0	$0
Compensation of current officers, directors, trustees, and key employees	$4,200	$4,200	$4,200
Compensation not included above, to disqualified persons		$0	$0
Other salaries and wages	$0	$0	$0
Pension plan accruals and contributions		$0	$0
Other employee benefits		$19,284	$22,045
Payroll taxes	$0	$0	$0
Fees for services (non-employees)
Management		$0	$0
Legal		$0	$0
Accounting		$3,615	$3,625
Lobbying		$0	$0
Professional fundraising services	$0	$0	$0
Investment management fees		$0	$0
Other		$0	$0
Advertising and promotion		$1,799	$3,249
Office expenses		$16,679	$16,080
Information technology		$0	$0
Royalties		$0	$0
Occupancy		$48,963	$46,206
Travel		$0	$92
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0
Conferences, conventions, and meetings		$3,072	$1,903
Interest		$9	$0
Payments to affiliates		$0	$0
Depreciation, depletion, and amortization		$33,225	$29,604
Insurance		$4,367	$3,796
Other expenses		$23,910	$34,079
Other expenses		$11,719	$12,580
Other expenses		$7,186	$5,477
Other expenses		$4,595	$2,490
Other expenses		$10,888	$8,453

	2012	2013	2014
Balance Sheet
Total assets	$713,718	$661,813	$580,893
Cash - non-interest-bearing		$22,112	$19,071
Savings and temporary cash investments		$127,709	$80,632
Pledges and grants receivable, net		$0	$0
Accounts receivable, net		$1,632	$1,076
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0
Notes and loans receivable, net		$0	$0
Inventories for sale or use		$14,734	$7,514
Prepaid expenses and deferred charges		$0	$0
Land, buildings, and equipment: cost or other basis		$490,231	$467,352
Investments - publicly traded securities		$0	$0
Investments - other securities		$0	$0
Investments - program-related		$0	$0
Intangible assets		$1,592	$1,447
Other assets		$3,803	$3,801
Total liabilities	$305,621	$220,345	$112,026
Accounts payable and accrued expenses		$30,196	$25,769
Grants payable		$0	$0
Deferred revenue		$39,244	$16,281
Tax-exempt bond liabilities	$0	$0	$0
Escrow or custodial account liability		$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0
Secured mortgages and notes payable to unrelated third parties	$236,140	$150,905	$69,976
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$0	$0
Total net assets or fund balances	$408,097	$441,468	$468,867
Unrestricted net assets		$0	$0
Temporarily restricted net assets		$0	$0
Permanently restricted net assets		$0	$0
Capital stock or trust principal, or current funds		$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0
Retained earnings, endowment, accumulated income, or other funds	$408,097	$441,468	$468,867

Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:	Not provided
Number of organizations supported	0
Sum of amounts of support	$0

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Id	Name	Address	State	Established	Total Income
Other organizations in Ohio
1	Benevolent & Protective Order Of Elks Of The Usa, 132 Bellefontaine	54 Gordon Rd, Springfield, OH 45504-3302	OH	1951-10	$464,116
2	Benevolent & Protective Order Of Elks Of The Usa, 1346 Wooster	PO BOX 51, Wooster, OH 44691-0051	OH	1951-10	$1,493,366
3	Benevolent & Protective Order Of Elks Of The Usa, 1370 Willard	PO BOX 88, Willard, OH 44890-0088	OH	1951-10	$188,558
4	Benevolent & Protective Order Of Elks Of The Usa, 1377 Kent	PO BOX 1377, Kent, OH 44240-0026	OH	1972-10	$334,972
5	Benevolent & Protective Order Of Elks Of The Usa, 140 Mount Vernon	PO BOX 708, Mount Vernon, OH 43050-0708	OH	1942-03	$879,352
6	Benevolent & Protective Order Of Elks Of The Usa, 1547 Medger Evers Elks	895 W Center St, Marion, OH 43302-3462	OH	1951-10	$28,046
7	Benevolent & Protective Order Of Elks Of The Usa, 156 Bucyrus	309 E Mansfield St, Bucyrus, OH 44820-2404	OH	1951-10	$156,411
8	Benevolent & Protective Order Of Elks Of The Usa, 157 Kenton	157 E Franklin St, Kenton, OH 43326-1991	OH	1951-10	$282,245
9	Benevolent & Protective Order Of Elks Of The Usa, 169 Fremont	436 Croghan St, Fremont, OH 43420-2448	OH	1951-10	$146,484
10	Benevolent & Protective Order Of Elks Of The Usa, 1699 Barnesville	PO BOX 490, Barnesville, OH 43713-0490	OH	1972-10	$263,935
11	Benevolent And Protective Order Of Elks Of The Usa, 1718 Port Clinton	231 Buckeye Blvd, Port Clinton, OH 43452-1421	OH	1951-10	$1,060,944
12	Benevolent & Protective Order Of Elks Of The Usa, 177 Ironton	416 Park Ave, Ironton, OH 45638-1539	OH	1972-10	$169,463
13	Benevolent & Protective Order Of Elks Of The Usa, 1815 Berea	PO BOX 81220, Cleveland, OH 44181-0220	OH	1951-10	$43,809
14	Benevolent & Protective Order Of Elks Of The Usa, 1923 Cuyahoga Falls-Akron-Barberton	2555 State Rd, Cuyahoga Fls, OH 44223-1602	OH	1951-10	$313,926
15	Benevolent & Protective Order Of Elks Of The Usa, 1938 Parma	PO BOX 29003, Parma, OH 44129-0003	OH	1972-10	$371,015
16	Benevolent & Protective Order Of Elks Of The Usa, 2029 Massillon-North Canton	PO BOX 2138, North Canton, OH 44720-0138	OH	1951-10	$25,942
17	Benevolent & Protective Order Of Elks Of The Usa, 208 Ashtabula	PO BOX 633, Ashtabula, OH 44005-0633	OH	1951-10	$509,226
18	Mercer County Elks Home Association, 2170 Mercer County	3242 Us Route 127, Celina, OH 45822-9574	OH	1973-01	$857,989
19	Benevolent & Protective Order Of Elks Of The Usa, 231 Ohio River Valley	14 N 4th St, Martins Ferry, OH 43935-1524	OH	1951-10	$47,240
20	Benevolent & Protective Order Of Elks Of The Usa, 231 Steubenville	427 Washington St, Steubenville, OH 43952-2155	OH	1951-10	$39,904

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Central	Benevolent & Protective Order Of Elks Of The Usa	2750 N Lakeview Ave, Chicago, IL 60614-2256	IL	1951-10	$50,766,563
Subordinate	Benevolent & Protective Order Of Elks Of The Usa, 1862 Hillsboro	21865 Nw Quatama Rd, Hillsboro, OR 97124-6636	OR	1951-10	$7,440,920
Subordinate	Benevolent & Protective Order Of Elks Of The Usa, 875 Fredericksburg	PO BOX 215, Fredericksbrg, VA 22404-0215	VA	1951-10	$2,168,458
Subordinate	Benevolent & Protective Order Of Elks Of The Usa, 1471 Palo Alto	4249 El Camino Real, Palo Alto, CA 94306-4405	CA	1951-10	$2,112,915
Subordinate	Benevolent & Protective Order Of Elks Of The Usa Lodge 425 Elkhart, 425 Elkhart	PO BOX 1777, Elkhart, IN 46515-1777	IN	1951-10	$1,906,346
Subordinate	Benevolent & Protective Order Of Elks Of The Usa, 224 Aspen	510 E Hyman Ave Ste 300, Aspen, CO 81611-1955	CO	1951-10	$1,663,013
Subordinate	Benevolent & Protective Order Of Elks Of The Usa, 465 Elyria	246 2nd St, Elyria, OH 44035-5620	OH	1951-10	$1,610,576
Subordinate	Benevolent & Protective Order Of Elks Of The Usa, 1482 Kelso-Longview	900 Ash St, Kelso, WA 98626-2603	WA	1951-10	$1,551,905
Subordinate	Benevolent & Protective Order Of Elks Of The Usa, 1195 Columbus	5113 63rd St, Columbus, NE 68601-8365	NE	1951-10	$1,474,451
Subordinate	Benevolent & Protective Order Of Elks Of The Usa, 318 Yakima	318 Golf Course Loop Rd, Selah, WA 98942-1926	WA	1951-10	$1,447,183
Subordinate	Benevolent & Protective Order Of Elks Of The Usa, 1535 Barre	PO BOX 245, Barre, VT 05641-0245	VT	1951-10	$1,391,337
Subordinate	Benevolent & Protective Order Of Elks Of The Usa, 1526 Des Plaines	495 Lee St, Des Plaines, IL 60016-4609	IL	1951-10	$1,383,298
Subordinate	Benevolent & Protective Order Of Elks Of The Usa, 2226 Derry-Salem	PO BOX 130, Salem, NH 03079-0130	NH	1972-10	$1,309,872
Subordinate	Benevolent & Protective Order Of Elks Of The Usa, 222 Flint	7177 E Maple Ave, Grand Blanc, MI 48439-9728	MI	1951-10	$1,188,135
Subordinate	Benevolent & Protective Order Of Elks Of The Usa, 1068 Somerville	375 Union Ave, Bridgewater, NJ 08807-3108	NJ	1951-10	$1,187,659
Subordinate	Benevolent & Protective Order Of Elks Of The Usa, 335 Phoenix	14424 N 32nd St, Phoenix, AZ 85032-5022	AZ	1951-10	$1,088,780
Subordinate	Benevolent & Protective Order Of Elks Of The Usa, 1395 Owatonna	PO BOX 881, Owatonna, MN 55060-0881	MN	1951-10	$1,082,940
Subordinate	Benevolent & Protective Order Of Elks Of The Usa, 1889 Harlingen	PO BOX 449, Harlingen, TX 78551-0449	TX	1951-10	$1,050,140
Subordinate	Benevolent & Protective Order Of Elks Of The Usa, 1078 Winthrop	191 Washington Ave, Winthrop, MA 02152-1347	MA	1951-10	$977,532
Subordinate	Benevolent & Protective Order Of Elks Of The Usa, 877 Haverstraw	877 Elks Dr, Haverstraw, NY 10927	NY	1972-10	$939,983

Number of affiliated organizations

Alaska	20
Alabama	32
Arkansas	14
Arizona	49
California	178
Colorado	58
Connecticut	36
Delaware	9
Florida	121
Georgia	36
Hawaii	5
Iowa	36
Idaho	22
Illinois	83
Indiana	73
Kansas	34
Kentucky	22
Louisiana	12
Massachusetts	80
Maryland	34
Maine	23
Michigan	73
Minnesota	28
Missouri	77
Mississippi	15
Montana	28

North Carolina	38
North Dakota	8
Nebraska	25
New Hampshire	17
New Jersey	129
New Mexico	24
Nevada	16
New York	138
Ohio	95
Oklahoma	45
Oregon	59
Pennsylvania	111
Rhode Island	12
South Carolina	21
South Dakota	14
Tennessee	36
Texas	69
Utah	14
Virginia	34
Vermont	15
Washington	43
Wisconsin	37
West Virginia	23
Wyoming	19
International	2

Total

2,242

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