TY 2014 Form 990

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) ALBERT BARBER........................................................................
CHAPLIN

0.00
.......................

(2) WYATT NEWMAN........................................................................
TRUSTEE

0.00
.......................

(3) LEANARD UNDERWOOD........................................................................
TRUSTEE

0.00
.......................

(4) ROBERT MITCHELL........................................................................
EXALTED RULER

0.00
.......................

(5) THOMAS DAVIS........................................................................
SECRETARY

15.00
.......................

(6) GARRY EBLEN........................................................................
TREASURER

1.00
.......................

(7) JAY MITCHELL........................................................................
LEADING KNIGHT

0.00
.......................

(8) GARY HAYDEN........................................................................
LOYAL KNIGHT

0.00
.......................

(9) RON ROSENHAMER........................................................................
LECTURING KNIGHT

0.00
.......................

(10) LILLIAN OWEN........................................................................
INNER GUARD

0.00
.......................

(11) KEVIN HAZELWOOD........................................................................
TILER

0.00
.......................

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.

(A)
Total expenses

(B)
Program service expenses

(D)
Fundraising expenses

Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....

Grants and other assistance to domestic individuals. See Part IV, line 22 ....

Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 ............

Benefits paid to or for members ....

Compensation of current officers, directors, trustees, and key employees ....

1,977

Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....

Other salaries and wages ....

35,119

Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....

Other employee benefits .......

Payroll taxes ...........

4,745

Fees for services (non-employees):

Management ......

Legal .........

Accounting ...........

2,300

Lobbying ...........

Professional fundraising services. See Part IV, line 17

Investment management fees ......

Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ....

Advertising and promotion ....

Office expenses .......

Information technology ......

Royalties ..

Occupancy ...........

Travel ............

Payments of travel or entertainment expenses for any federal, state, or local public officials ......

Conferences, conventions, and meetings ....

Interest ...........

Payments to affiliates .......

Depreciation, depletion, and amortization .....

782

Insurance ..............

7,442

Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)

UTILITIES

11,466

NATIONAL AND STATE DUES

6,506

SUPPLIES

6,137

MOWING

3,960

All other expenses

21,646

2,164

19,482

Total functional expenses. Add lines 1 through 24e

102,080

2,164

99,916

Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet

if following SOP 98-2 (ASC 958-720).

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
	1	Cash–non-interest-bearing .............	18,116	1	7,259
2	Savings and temporary cash investments .........		2
3	Pledges and grants receivable, net ...........		3
4	Accounts receivable, net .............		4
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
			5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
			6
7	Notes and loans receivable, net .............		7
8	Inventories for sale or use ..............	3,986	8	3,122
9	Prepaid expenses and deferred charges ..........	971	9	1,594
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	430,993
b	Less: accumulated depreciation .....	10b	373,921	57,853	10c	57,072
11	Investments—publicly traded securities ..........		11
12	Investments—other securities. See Part IV, line 11 .....		12
13	Investments—program-related. See Part IV, line 11 .....		13
14	Intangible assets ...............		14
15	Other assets. See Part IV, line 11 ...........		15
16	Total assets. Add lines 1 through 15 (must equal line 34)......	80,926	16	69,047
	17	Accounts payable and accrued expenses .........	2,401	17	3,227
18	Grants payable .................		18
19	Deferred revenue ................		19
20	Tax-exempt bond liabilities .............		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ....		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................	7,400	25	7,900
26	Total liabilities. Add lines 17 through 25.........	9,801	26	11,127
		Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............	71,125	27	57,920
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets ...........		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........		30
31	Paid-in or capital surplus, or land, building or equipment fund .....		31
32	Retained earnings, endowment, accumulated income, or other funds		32
33	Total net assets or fund balances ...........	71,125	33	57,920
34	Total liabilities and net assets/fund balances ........	80,926	34	69,047

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............

(A)
Beginning of year

(B)
End of year

Cash–non-interest-bearing .............

18,116

7,259

Savings and temporary cash investments .........

Pledges and grants receivable, net ...........

Accounts receivable, net .............

Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................

Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L

Notes and loans receivable, net .............

Inventories for sale or use ..............

3,986

3,122

Prepaid expenses and deferred charges ..........

971

1,594

10a

Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D

10a

430,993

Less: accumulated depreciation .....

10b

373,921

57,853

10c

57,072

Investments—publicly traded securities ..........

Investments—other securities. See Part IV, line 11 .....

Investments—program-related. See Part IV, line 11 .....

Intangible assets ...............

Other assets. See Part IV, line 11 ...........

Total assets. Add lines 1 through 15 (must equal line 34)......

80,926

69,047

Accounts payable and accrued expenses .........

2,401

3,227

Grants payable .................

Deferred revenue ................

Tax-exempt bond liabilities .............

Escrow or custodial account liability. Complete Part IV of Schedule D..

Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified

persons. Complete Part II of Schedule L..........

Secured mortgages and notes payable to unrelated third parties ..

Unsecured notes and loans payable to unrelated third parties ....

Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................

7,400

7,900

Total liabilities. Add lines 17 through 25.........

9,801

11,127

Organizations that follow SFAS 117 (ASC 958), check here MediumBullet

and complete lines 27 through 29, and lines 33 and 34.

Unrestricted net assets ..............

71,125

57,920

Temporarily restricted net assets ...........

Permanently restricted net assets ...........

Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet

and complete lines 30 through 34.

Capital stock or trust principal, or current funds ........

Paid-in or capital surplus, or land, building or equipment fund .....

Retained earnings, endowment, accumulated income, or other funds

Total net assets or fund balances ...........

71,125

57,920

Total liabilities and net assets/fund balances ........

80,926

69,047

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements .......................	2a
b	Total acreage restricted by conservation easements ..................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ....................	2d

		Amount
c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Description of property	(a) Cost or other basis (investment)	(b)Cost or other basis (other)	(d) Book value
1a	Land .................	19,691		19,691
b	Buildings ................	321,646	284,265	37,381
c	Leasehold improvements ............
d	Equipment ................	89,656	89,656	0
e	Other .................
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......	57,072

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1.....................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.......................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d......................	2e
3	Subtract line 2e from line 1.....................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.......................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

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 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public
Inspection

Name of the organization

BENEVOLENT & PROCTECTIVE ORDER OF ELKS LODGE

Employer identification number

61-0367048

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 7A	THE ORGANIZATION HAS OFFICERS ELECTED EVERY YEAR BY THE MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11	THE COPY FORM 990 IS FURNISHED TO ANY MEMBER UPON REQUEST AND A COPY IS AVAILABLE AT THE LODGE FOR INSPECTION PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	DONE ANNUALLY IN LODGE MEETING.
FORM 990, PART VI, SECTION B, LINE 15B	SECRETARY IS THE ONLY PAID OFFICER. SALARY IS SET IN LODGE BYLAWS.
FORM 990, PART VI, SECTION C, LINE 18	ANY AND ALL DOCUMENTS ARE MADE AVAILABLE TO ANY MEMBER UPON REQUEST TO ANY OFFICER OF THE LODGE.
FORM 990, PART VI, SECTION C, LINE 19	ANY AND ALL DOCUMENTS ARE MADE AVAILABLE TO ANY MEMBER UPON REQUEST TO ANY OFFICER OF THE LODGE.
FORM 990, PART IX, LINE 24E	REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,149. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,149. FUNDRAISER: PROGRAM SERVICE EXPENSES 2,092. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,092. PROPERTY TAXES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,078. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,078. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,026. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,026. GOLF OUTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,818. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,818. ALARM SYSTEM: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,736. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,736. LICENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,479. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,479. CASUAL LABOR: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,419. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,419. CONTRIBUTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,368. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,368. POSTAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,138. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,138. PRINTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 968. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 968. PEST CONTROL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 795. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 795. OTHER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 790. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 790. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 756. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 756. ENTERTAINMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 484. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 484. CONVENTION EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 225. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 225. TRASH REMOVAL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 132. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 132. HOOP SHOOT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 121. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 121. MEMORIAL SERVICE: PROGRAM SERVICE EXPENSES 72. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 72.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2014

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TO UNITE MEMBERS IN THE BONDS OF FRATERNAL BENEVOLENCE AND TO PROMOTE FELLOWSHIP ALONG WITH COMMUNITY AND CHARITABLE SERVICE.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	335
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	335
5	Total number of individuals employed in calendar year 2014 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	26,480	24,147
9	Program service revenue (Part VIII, line 2g) .........	5,930	13,492
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	2	1
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	57,344	51,236
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	89,756	88,876
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	39,472	41,841
16a	Professional fundraising fees (Part IX, column (A), line 11e).....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	72,197	60,239
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	111,669	102,080
19	Revenue less expenses. Subtract line 18 from line 12.......	-21,913	-13,204
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	80,926	69,047
21	Total liabilities (Part X, line 26).............	9,801	11,127
22	Net assets or fund balances. Subtract line 21 from line 20.....	71,125	57,920

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 2,092 including grants of $ ) (Revenue $ )
	DONATIONS TO VARIOUS CHARITIES

4b	(Code: ) (Expenses $ 72 including grants of $ ) (Revenue $ )
	MEMORIAL SERVICE

4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses2,164

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	0	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512-514
1a	Federated campaigns..1a
b	Membership dues....1b
c	Fundraising events....1c
d	Related organizations...1d
e	Government grants (contributions)1e

f	All other contributions, gifts, grants, and similar amounts not included above1f		24,147

g	Noncash contributions included in lines 1a-1f:$
h	Total. Add lines 1a-1f.......			24,147
			Business Code
2a	VETERANS		900099	9,505	9,505
b	OTHER		900099	2,612	2,612
c	NEWSLETTER		323100	1,375	1,375
d
e
f	All other program service revenue .
g	Total. Add lines 2a–2f........			13,492
3	Investment income (including dividends, interest, and other similar amounts).......			1	1
4	Income from investment of tax-exempt bond proceeds..
5	Royalties...........
		(i) Real	(ii) Personal
6a	Gross rents	11,644
b	Less: rental expenses	0
c	Rental income or (loss)	11,644
d	Net rental income or (loss).......			11,644	11,644
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss)..........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ..
	a		4,414
b	Less: direct expenses ...b		0
c	Net income or (loss) from fundraising events..			4,414			4,414
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...
10a	Gross sales of inventory, less returns and allowances .
	a		57,433
b	Less: cost of goods sold ..b		22,255
c	Net income or (loss) from sales of inventory..			35,178	35,178
Miscellaneous Revenue			Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See Instructions......			88,876	60,315	0	4,414

		(a)Current year	(b)Prior year	b (c)Two years back	(d)Three years back	(e)Four years back
1a	Beginning of year balance ....
b	Contributions ........
c	Net investment earnings, gains, and losses
d	Grants or scholarships .....
e	Other expenditures for facilities and programs ........
f	Administrative expenses ....
g	End of year balance ......

(a) Description of security or category (including name of security)		(b)Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability		(b) Book value
Federal income taxes
OTHER PAYABLES		7,900








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)		7,900
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII