Benevolent and Protective Order #437 FY2020 filing

IRS exemption revoked

Saint Marys, PAUnknown exempt organizationEIN 25-0351175Revenue $134K in FY2020

On file with the IRS33 Lafayette St · Saint Marys, PA

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To indoctrinate the principles of charity, justice, brotherly love and fidelity

93¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 3
filings with a surplus
Average deficit $9K a year · 10% of revenue · last 3 filings
Concern: a surplus in 0 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$37K
72% of total assets
Worth a look: liabilities are 72% of assets; over 65%.
Pt X · Ln 26
Independent board members
305
of 305 voting members
Looks good: 305 of 305 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$134K
Spent
$143K
To programs
93%
Net assets
$14K
By yearFY2020–FY2022
Revenue
$134K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$134K
FY2021$45K
FY2022$95K
Expenses
$143K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$143K
FY2021$60K
FY2022$99K
Net assets
$14K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$14K
FY2021−$869
FY2022−$5K

From the FY2020 Form 990 (year ending March 2020) · see the original

Form 990 (PDF) Claim
IRS revoked this organization's tax-exempt status on August 15, 2012
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2022) →

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $133K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Exalted Ruler
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
See Benevolent and Protective Order #437 executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes charity, justice, brotherly love, and fidelity through education.

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Provided by the organization

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1 program · $133K · in their own filed words · FY2019
01

The saint marys lodge achieved the unity of its members in the bonds of fraternity, benevolence and charity. This unity was accomplished through a year round schedule of social and recreational activityes for members and guests.

$133Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$134K
Ln 12
Other incomeLn 4–11$115K
Gifts and grantsLn 1h$19K
Investment incomeLn 3$1
Money outPt IX
$143K
Ln 25
Programscol B$133K
Owns and owesPt X
$14K
net assets · Ln 32
Cash and savingsLn 1–2$25K
Total assetsLn 16$51K
LiabilitiesLn 26$37K
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a305
IndependentVI 1b305
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$19K
Investment incomeLn 3$1
Other incomeLn 4–11$115K
Total revenueLn 12$134K
Assets in detailPt X, end of year
CashLn 1$25K
Cash and savings togetherLn 1–2$25K
Land, buildings, equipmentLn 10c$22K
Other assetsLn 15$3K
Total assetsLn 16$51K
LiabilitiesLn 26$37K
Net assetsLn 32$14K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderMarch
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$25K$25K
Land, buildings, equipmentLn 10c$32K$22K
Total assetsLn 16$61K$51K
LiabilitiesLn 26$38K$37K
Net assetsLn 32$23K$14K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of disqualified personsLn 6$50K$50K
Payroll taxesLn 10$5K$5K
Accounting feesLn 11c$6K$6K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$4K$4K
OccupancyLn 16$21K$21K
TravelLn 17$89$89
InterestLn 20$2K$2K
Depreciation, depletion and amortizationLn 22$10K
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$30K$30K
All other expensesLn 24e$8K$8K
Total functional expensesLn 25$143K$133K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest $95K$99K−$4K−$5K 990 PDF
FY2021 $45K$60K−$15K−$869 990 PDF
FY2020 Viewing $134K$143K−$9K$14K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $134,443 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $20,130$19,259
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $10$1
I-11 Other revenuePrior year $125,475$115,183
I-12 Total revenuePrior year $145,615$134,443
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $51,398$54,504
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $122,034$88,454
I-18 Total expensesPrior year $173,432$142,958
I-19 Revenue less expensesPrior year −$27,817−$8,515
Part VI · Governance 305 of 305 board members independent, 4 to look at
VI-1a Voting members of the governing body305
VI-1b Independent voting members305
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $134,443 across 7 lines filed
Lines not itemized here account for $83,635 of total revenue; see the IRS return.
VIII-1b Membership dues$17,308
VIII-1f All other contributions, gifts and grants$1,951
VIII-1h Total contributions, gifts and grants$19,259
VIII-3 Investment incomeExcluded from tax $1$1
VIII-6 Net rental income or lossRelated to mission $1,296$1,296
VIII-8 Net income from fundraising eventsExcluded from tax $30,252$30,252
VIII-12 Total revenueRelated to mission $59,442 · Unrelated business $0 · Excluded from tax $55,742$134,443
Part IX · Statement of functional expenses $142,958 across 12 lines filed
IX-6 Pay of disqualified personsPrograms $49,601$49,601
IX-10 Payroll taxesPrograms $4,903$4,903
IX-11c Accounting feesPrograms $5,980$5,980
IX-12 Advertising and promotionPrograms $1,030$1,030
IX-13 Office expensesPrograms $4,421$4,421
IX-16 OccupancyPrograms $21,390$21,390
IX-17 TravelPrograms $89$89
IX-20 InterestPrograms $2,287$2,287
IX-22 Depreciation, depletion and amortization$9,795
IX-23 InsurancePrograms $5,972$5,972
IX-24 Other expenses (24a–d)Programs $29,797$29,797
IX-24e All other expensesPrograms $7,693$7,693
IX-25 Total functional expensesPrograms $133,163 · Management $0 · Fundraising $0$142,958
Part X · Balance sheet $51,326 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $24,870$24,808
X-8 Inventories for sale or useStart of year $1,633$1,483
X-10c Land, buildings and equipment, netStart of year $32,227$22,432
X-15 Other assetsStart of year $2,603$2,603
X-16 Total assetsStart of year $61,333$51,326
X-17 Accounts payable and accrued expensesStart of year $397$465
X-24 Unsecured notes and loans payableStart of year $37,918$36,358
X-25 Other liabilitiesStart of year $166$166
X-26 Total liabilitiesStart of year $38,481$36,989
X-27 Net assets without donor restrictionsStart of year $22,852$14,337
X-32 Total net assets or fund balancesStart of year $22,852$14,337
X-33 Total liabilities and net assetsStart of year $61,333$51,326
Part XI · Reconciliation of net assets $14,337 net assets at year end
XI-1 Total revenue$134,443
XI-2 Total expenses$142,958
XI-3 Revenue less expenses−$8,515
XI-4 Net assets at start of year$22,852
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$14,337

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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