Form990-EZ
Click to see attachment
Department of the Treasury
Internal Revenue Service
Short Form
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code
(except black lung benefit trust or private foundation)
bullet Sponsoring organizations of donor advised funds, organizations that operate one or more hospital facilities, and certain controlling organizations as defined in section 512(b)(13) must file Form 990 (see instructions).
All other organizations with gross receipts less than $200,000 and total assets less than $500,000 at the end of the year may use this form.
bulletThe organization may have to use a copy of this return to satisfy state reporting requirements.
OMB No. 1545-1150
2010
Open to Public
Inspection
A
For the 2010 calendar year, or tax year beginning 04-01-2010, and ending 03-31-2011
B
Check if applicable:
C Name of organization
BENEVOLENT & PROTECTIVE ORDER OF
ELKS CHAPTER 108
Number and street (or P. O. box, if mail is not delivered to street address)PO BOX 50428
  Room/suite
City or town, state or country, and ZIP + 4 MOBILE, AL36605
D Employer identification number

63-0584719
E Telephone number

(251) 473-1082
F Group Exemption
Number. . bullet1156
G Accounting method: Other (specify) bullet   H Check bulletI Website:bulletN/AJ Tax-Exempt status(check only one)—( 8) bullet(insert no.) or
K Check bullet A Form 990-EZ or Form 990 return is not required though Form 990-N (e-postcard) may be required (see instructions). But if the organization chooses to file a return, be sure to file a complete return.
L Add lines 5b, 6c, and 7b, to line 9 to determine gross receipts; If gross receipts are $200,000 or more, or if total assets (Part II, line 25, column (B) below) are $500,000 or more, file Form 990 instead of Form 990-EZ.. . bullet $ 80,718
Part IRevenue, Expenses, and Changes in Net Assets or Fund Balances (See the instructions for Part I.) Check if the organization used Schedule O to respond to any question in this Part I . . . . . . . .
VerticalRevenue 1 Contributions, gifts, grants, and similar amounts received . . . . . . . . . 1 1,292
2 Program service revenue including government fees and contracts . . . . . . . 2 49,166
3 Membership dues and assessments . . . . . . . . . . . . . . 3 6,033
4 Investment income . . . . . . . . . . . . . . . . . . 4 4
5a Gross amount from sale of assets other than inventory . . . . 5a  
b Less: cost or other basis and sales expenses . . 5b  
c Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) . . 5c  
6 Gaming and fundraising events
a Gross income from gaming (attach Schedule G if greater than $15,000) 6a  
b Gross income from fundraising events (not including $ 6,464 of contributions from fundraising events reported on line 1) (attach Schedule G if the sum of such gross income and contributions exceed $15,000) . . . . . . .
c Less: direct expenses from gaming and fundraising events . . . 6c 6,285
d Net income or (loss) from gaming and fundraising events (Add lines 6a and 6b and subtract line 6c) 6d 179
7a Gross sales of inventory, less returns and allowances . . . . 7a  
b Less: cost of goods sold . . . . . . . . . . 7b  
c Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) . . . . . . 7c  
8 Other revenue (describe in Schedule O) . . . . . . . . . 8 17,759
9 Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 . . . . . . . . . 9 74,433
VerticalExpenses 10 Grants and similar amounts paid (list in Schedule O) . . . . . . . . 10 1,681
11 Benefits paid to or for members . . . . . . . . . . . . . . . 11  
12 Salaries, other compensation, and employee benefits . . . . . . . . . . . 12 11,654
13 Professional fees and other payments to independent contractors . . . . . . . . 13 1,600
14 Occupancy, rent, utilities, and maintenance . . . . . . . . . . . . . 14 60,712
15 Printing, publications, postage, and shipping . . . . . . . . . . . . 15 306
16 Other expenses (describe in Schedule O) . . . . . . . . . . 16 32,447
17 Total expenses. Add lines 10 through 16 . . . . . . . . . . . . 17 108,400
VerticalNetAssets 18 Excess or (deficit) for the year (Subtract line 17 from line 9) . . . . . . . . . 18 -33,967
19 Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
end-of-year figure reported on prior year’s return) . . . . . . . . . . . 19 161,677
20 Other changes in net assets or fund balances (explain in Schedule O) . . . . . . . 20  
21 Net assets or fund balances at end of year. Combine lines 18 through 20 . . . . . Bullet 21 127,710
Part IIBalance Sheets Check if the organization used Schedule O to respond to any question in this Part II. . . . . . . . .

(See the instructions for Part II.)(A) Beginning of year(B) End of year
22Cash, savings, and investments . . . . . . . . . .
27,656
22
2,941
23Land and buildings . . . . . . . . . . . . .
80,932
23
80,932
24Other assets (describe in Schedule O) . . . . . .
62,132
24
55,303
25Total assets . . . . . . . . . . . . . .
170,720
25
139,176
26
Total liabilities (describe in Schedule O) . . . . .
9,043
26
11,466
27Net assets or fund balances (line 27 of column (B) must agree with line 21) .
161,677
27
127,710
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 10642I Form 990-EZ (2010)
Form 990-EZ (2010)
Page 2
Part IIIStatement of Program Service Accomplishments Check if the organization used Schedule O to respond to any question in this Part III . Expenses
(Required for section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts; optional for others.)
What is the organization's primary exempt purpose? COMMUNITY SERVICE AND CHARITY
Describe what was achieved in carrying out the organization's exempt purposes. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 THE CONTRIBUTIONS AND REVENUES GENERATED ENABLE MOBILE ELKS LODGE 108 TO PROVIDE COMMUNITY SERVICES AND CHARITY TO THOSE IN THE SURROUNDING AREA
(Grants $   ) If this amount includes foreign grants, check here ...MediumBullet		 28a  
29
(Grants $   ) If this amount includes foreign grants, check here ...MediumBullet 		29a
30
(Grants $   ) If this amount includes foreign grants, check here ...MediumBullet 		30a
31 Other program services (describe in Schedule O) . . . . . . . . . . . .
(Grants $   ) If this amount includes foreign grants, check here...MediumBullet		 31a
32 Total program service expenses (add lines 28a through 31a) . . . . . . . . . bullet 32  
Part IVList of Officers, Directors, Trustees, and Key Employees. List each one even if not compensated. (See the instructions for Part IV.) Check if the organization used Schedule O to respond to any question in this Part IV . . . . . . . .
(a) Name and address (b) Title and average
hours per week
devoted to position		 (c) Compensation
(If not paid,
enter -0-.) 		(d) Contributions to
employee benefit plans &
deferred compensation		 (e) Expense
account and
other allowances
RICHARD J BUTLERClick to see attachment
4000 TULSA DR
MOBILE,AL36605
 EXALTED RULE2.00 0    
MICHAEL P BUTLERClick to see attachment
1755 PAKE AVE
MOBILE,AL36605
 SECRETARY2.00 3,800    
EARL H KELLAM JRClick to see attachment
126 DURNFORD HILL CT
DAPHNE,AL36526
 TRUSTEE2.00 0    
ALFRED B NIXClick to see attachment
1309 E CHARMAINE CIR
MOBILE,AL36605
 TRUSTEE2.00 0    
BOBBIE RAINEYClick to see attachment
2520 S DANIELS RD
MOBILE,AL36605
 TREASURER2.00 600    
JAMES A WILLIAMSClick to see attachment
3053 HEIGHT ST
MOBILE,AL36605
 E. LOY KNIGH2.00 0    
FRANK JOSEPH WRIGHTClick to see attachment
9396 PRAIRE DR
SEMMES,AL36575
 LEADING KNIG2.00 0    
HENRY I STAFFORDClick to see attachment
4024 SHANA DR
MOBILE,AL36605
 INNER GUARD2.00 0    
JOHN D BUTLERClick to see attachment
4000 TULSA DR
MOBILE,AL36605
 ESQUIRE2.00 0    
ALBERT J KANTORClick to see attachment
5332 VIA ALTA DR
MOBILE,AL36609
 CHAPLAIN2.00 0    
ROSIE M HUDSONClick to see attachment
6166 MUIR CT
MOBILE,AL36619
 INNER GUARD2.00 0    
MAURY FRIEDLANDERClick to see attachment
PO BOX 8548
MOBILE,AL36689
 PRESIDING JU2.00 0    
JAMES M HOLCOMBEClick to see attachment
2005 JAPONICA LN
MOBILE,AL36693
 TRUSTEE2.00 0    
DAVID F PAYNE JRClick to see attachment
2951 SQUIRE LN
MOBILE,AL36695
 TRUSTEE2.00 0    
SHERRIE CRUTCHFIELDClick to see attachment
6740 VIKING WAY
THEODORE,AL36582
 LECTURING KN2.00 0    
BOB STEELEClick to see attachment
PO BOX 50428
MOBILE,AL36605
 TILER2.00 0    
Form 990-EZ (2010)
Form 990-EZ (2010)
Page 3
Part VOther Information(Note the statement requirements in the instructions for Part V.)YesNo Check if the organization used Schedule O to respond to any question in this Part V . . . .
33
Did the organization engage in any activity not previously reported to the IRS? If "Yes," provide a detailed description of each activity in Schedule O ..............
33
 
No
34
Were any significant changes made to the organizing or governing documents? If "Yes," attach a conformed copy of the amended documents if they reflect a change to the organization’s name. Otherwise, explain the change on Schedule O (see instructions). ...................
34
 
No
35
If the organization had income from business activities, such as those reported on lines 2, 6a, and 7a (among others), but not reported on Form 990-T, explain in Schedule O why the organization did not report the income on Form 990-T. ........................
a
Did the organization have unrelated business gross income of $1,000 or more or was it a section 501(c)(4), 501(c)(5), or 501(c)(6) organization subject to section 6033(e) notice, reporting, and proxy tax requirements?
35a
Yes
 
b
If "Yes," has it filed a tax return on Form 990-T for this year? (see instructions) ........
35b
Yes
 
36
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year? If “Yes,” complete applicable parts of Schedule N .............
36
 
No
37a
Enter amount of political expenditures, direct or indirect, as described in the instructions. bullet
37a
 
b
Did the organization file Form 1120-POL for this year? ...............
37b
 
No
38a
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were
any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?
38a
 
No
b
If “Yes,” complete Schedule L, Part II and enter the total amount involved .
38b
 
39
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on line 9 ......
39a
 
b
Gross receipts, included on line 9, for public use of club facilities ....
39b
 
40a
Section 501(c)(3) organizations. Enter amount of tax imposed on the organization during the year under:
section 4911 bullet   ; section 4912 bullet   ; section 4955 bullet  
b
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in any section 4958 excess benefit transaction during the year or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ? If “Yes,” complete Schedule L, Part I. ....
40b
 
 
c
Section 501(c)(3) and 501(c)(4) organizations. Enter amount of tax imposed on organization managers or disqualified persons during the year under sections 4912, 4955, and 4958 ..bullet  
d
Section 501(c)(3) and 501(c)(4) organizations. Enter amount of tax on line 40c reimbursed by the organization ...................bullet  
e
All organizations. At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? If "Yes," complete Form 8886-T. .................
40e
 
No
41List the states with which a copy of this return is filed. bulletAL
42aThe organization's books are in care of bulletCHARLES D MOSLEY JR PC Telephone no. bullet (251) 473-0394
Located at bullet3157 MIDTOWN PARK S
MOBILE,AL ZIP + 4bullet36606
b
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)?
Yes
No
42b
 
No
If “Yes,” enter the name of the foreign country: bullet  
See the instructions for exceptions and filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
c
At any time during the calendar year, did the organization maintain an office outside of the U.S.?
42c
 
No
If “Yes,” enter the name of the foreign country: bullet  
43.......bullet
and enter the amount of tax-exempt interest received or accrued during the tax year . . . bullet43
 
44a
Did the organization maintain any donor advised funds? If "Yes", Form 990 must be completed instead of
Yes
No
Form 990-EZ.. . . . . . . . . . . . . . . . . . . .
44a
 
No
b
Did the organization operate one or more hospital facilities during the year? If ‘Yes,’ Form 990 must be completed instead of Form990-EZ. . . . . . . . .
44b
 
No
c
Did the organization receive any payments for indoor tanning services during the year? . . . . . . .
44c
 
No
d
If 'Yes' to line 44c, has the organization filed a Form 720 to report these payments? If ‘No,’ provide an explanation in Schedule O. . . . . . . . .
44d
 
 
45
Is any related organization a controlled entity of the organization within the meaning of section 512(b)(13)? If ‘Yes,’ Form 990 and Schedule R must be completed instead of Form990-EZ. . . . . . . . .
45
 
No
45a
Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If ‘Yes,’ Form 990 and Schedule R must be completed instead of Form990-EZ. .
45a
 
No
46
Did the organization engage, directly or indirectly, in political campaign activities on behalf of or in opposition to candidates for public office? If “Yes,” complete Schedule C, Part I. . . . . . . . . .
46
 
No
Form 990-EZ (2010)
Form 990-EZ (2010)
Page 4
Part VI
Section 501(c)(3) organizations and section 4947(a)(1) nonexempt charitable trusts only. All section 501(c)(3) organizations and section 4947(a)(1) nonexempt charitable trusts must answer questions 47-49b and 52. Check if the organization used Schedule O to respond to any question in this Part VI . . . . . . . .
Yes
No
47
Did the organization engage in lobbying activities? If "Yes," complete Schedule C, Part II . . . .
47
 
 
48
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E . . .
48
 
 
49a
Did the organization make any transfers to an exempt non-charitable related organization? . . . .
49a
 
 
b
If "Yes," was the related organization a section 527 organization? . . . . . . . . .
49b
 
 
50
Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None."
(a) Name and address of each employee paid more than $100,000 (b) Title and average
hours per week
devoted to position		 (c) Compensation
 (d) Contributions to
employee benefit plans &
deferred compensation		 (e) Expense
account and
other allowances
 
50(f)
Total number of other employees paid over $100,000 . . . . . . . . . . . . . bullet  

51
Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None."
(a) Name and address of each independent contractor paid more than $100,000 (b) Type of service (c) Compensation
 
51(d)
Total number of other independent contractors each receiving over $100,000 . . . . . . . bullet  
52
Did the organization complete Schedule A? NOTE: All Section 501(c)(3) organizations and 4947(a)(1) nonexempt charitable trusts must attach a completed Schedule A ....................
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer's Use Only Preparer's
signatureBig Right Arrow 		Date
right pointing bullet image Preparer’s taxpayer identification number
(See instructions)
Firm’s name (or yours
if self-employed),
address, and ZIP + 4Big Right Arrow




 		EIN right pointing bullet image
Phone no. right pointing bullet image
May the IRS discuss this return with the preparer shown above? See instructions .........bullet
Form 990-EZ (2010)

Additional Data


Software ID:  
Software Version:  

Form 990-EZ, Special Condition Description:
Special Condition Description
SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public
Inspection
Name of the organization
BENEVOLENT & PROTECTIVE ORDER OF
ELKS CHAPTER 108
Employer identification number

63-0584719
Identifier Return Reference Explanation
OTHER REVENUE FORM 990-EZ, PART I, LINE 8 BAR AND SOCIAL QTRS ACTIVIT 17,759 TOTAL 17,759
PAYMENTS TO AFFILIATES FORM 990-EZ, PART I, LINE 10 PER CAPITA 1,386 PER CAPITA 295
OTHER EXPENSES FORM 990-EZ, PART I, LINE 16 BAR AND SOCIAL QTRS ACTIVIT CREDIT CARD FEES 114 BANK CHARGES 787 LICENSE 1,142 COST OF GOODS SOLD 24,669 0 CLUB SUPPLIES 455 MEALS 705 FUEL 96 TRAVEL 105 CONTRIBUTIONS 166 LODGING 625 ENTERTAINMENT 303 STATE CONVENTION 414 MEETING & RITUAL EXPENSE 250 BANK FEE 290 KEY CARD EXPENSE 201 SECURITY 120 PENALTY 50 MEMBERSHIP CARDS 54 CONTRACT LABOR 840 MISCELLANEOUS 286 ADVERTISING 75 TAXES/LICENSES 100 CHARITABLE CONTRIBUTIONS 600 TOTAL 32,447
OTHER ASSETS FORM 990-EZ, PART II, LINE 24 PLEDGES RECEIVABLE 810 0 INVENTORIES FOR SALE OR USE 3,909 1,306 BAR EQUIPMENT 2,499 2,499 LESS ACCUMULATED DEPRECIATION 2,494 2,499 BUILDING 329,708 329,708 LESS ACCUMULATED DEPRECIATION 273,104 276,201 FURNITURE & FIXTURES 66,137 66,137 LESS ACCUMULATED DEPRECIATION 65,333 65,647 TOTAL 62,132 55,303
OTHER LIABILITIES FORM 990-EZ, PART II, LINE 26 ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 4,553 PREPAID DUES 3,985 0 RENTAL DEPOSITS 2,550 0 PAYROLL TAXES PAYABLE 1,077 2,011 SALES TAX PAYABLE 1,083 4,902 MAJOR PROJECTS 348 0
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2010

Additional Data


Software ID:  
Software Version:  

TY 2010 CompensationExplanation
Name:
BENEVOLENT & PROTECTIVE ORDER OF
ELKS CHAPTER 108
EIN: 63-0584719
Person Name Explanation
RICHARD J BUTLER  
MICHAEL P BUTLER  
EARL H KELLAM JR  
ALFRED B NIX  
BOBBIE RAINEY  
JAMES A WILLIAMS  
FRANK JOSEPH WRIGHT  
HENRY I STAFFORD  
JOHN D BUTLER  
ALBERT J KANTOR  
ROSIE M HUDSON  
MAURY FRIEDLANDER  
JAMES M HOLCOMBE  
DAVID F PAYNE JR  
SHERRIE CRUTCHFIELD  
BOB STEELE