Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2014 • EIN 03-0154395

Apr 01, 2013 to Mar 31, 2014 • Filed on Mar 06, 2015

Pleasant StRutland, VT 05701

(802) 773-6266

Siviq Scores

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

Liabilities / Assets

60th percentile

0.06x

Higher debt load relative to assets than 60% of similar nonprofits.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

72nd percentile

0.35x

Higher debt load relative to revenue than 72% of similar nonprofits.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2014

Net Margin

34th percentile

-5.7%

Higher net margin than 34% of similar nonprofits.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

70th percentile

$5,000

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2014

Asset Growth

29th percentile

-2.8%

Faster asset growth than 29% of similar nonprofits.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

62nd percentile

6.5%

Faster revenue growth than 62% of similar nonprofits.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$766,348

Down $22,031 (-2.8%) from 2013

Net Assets

Down

$722,297

Down $7,336 (-1.0%) from 2013

Liabilities

Down

$44,051

Down $14,695 (-25%) from 2013

Revenue

Up

$127,645

Up $7,749 (+6.5%) from 2013

Expenses

Up

$134,981

Up $6,711 (+5.2%) from 2013

Net Income

Up

-$7,336

Up $1,038 (+12%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $802,247Liabilities 2012: $64,240Net Assets 2012: $738,0072012Assets 2013: $788,379Liabilities 2013: $58,746Net Assets 2013: $729,6332013Assets 2014: $766,348Liabilities 2014: $44,051Net Assets 2014: $722,2972014Assets 2015: $746,835Liabilities 2015: $30,369Net Assets 2015: $716,4662015Assets 2016: $749,071Liabilities 2016: $29,387Net Assets 2016: $719,6842016Assets 2017: $728,025Liabilities 2017: $13,413Net Assets 2017: $714,6122017Assets 2018: $719,715Liabilities 2018: $12,686Net Assets 2018: $707,0292018Assets 2019: $686,808Liabilities 2019: $18,030Net Assets 2019: $668,7782019Assets 2020: $644,899Liabilities 2020: $19,843Net Assets 2020: $625,0562020Assets 2021: $644,898Liabilities 2021: $14,441Net Assets 2021: $630,4572021Assets 2022: $149,909Liabilities 2022: $64,462Net Assets 2022: $85,4472022Assets 2023: $147,701Liabilities 2023: $40,160Net Assets 2023: $107,5412023Assets 2024: $600,455Liabilities 2024: $3,159Net Assets 2024: $597,2962024Assets 2025: $601,157Liabilities 2025: $3,953Net Assets 2025: $597,2042025

Highlighted filing

2014

Assets$766,348
Liabilities$44,051
Net Assets$722,297

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2012: $139,6312012Revenue 2013: $119,896Expenses 2013: $128,270Net Income 2013: -$8,3742013Revenue 2014: $127,645Expenses 2014: $134,981Net Income 2014: -$7,3362014Revenue 2015: $138,397Expenses 2015: $144,228Net Income 2015: -$5,8312015Revenue 2016: $217,050Expenses 2016: $213,361Net Income 2016: $3,6892016Revenue 2017: $181,207Expenses 2017: $186,279Net Income 2017: -$5,0722017Revenue 2018: $187,773Expenses 2018: $195,356Net Income 2018: -$7,5832018Revenue 2019: $171,272Expenses 2019: $209,523Net Income 2019: -$38,2512019Revenue 2020: $150,438Expenses 2020: $194,160Net Income 2020: -$43,7222020Revenue 2021: $128,323Expenses 2021: $122,922Net Income 2021: $5,4012021Revenue 2022: $146,733Expenses 2022: $163,666Net Income 2022: -$16,9332022Revenue 2023: $200,524Expenses 2023: $178,430Net Income 2023: $22,0942023Revenue 2024: $178,906Expenses 2024: $179,144Net Income 2024: -$2382024Revenue 2025: $168,407Expenses 2025: $168,499Net Income 2025: -$922025

Highlighted filing

2014

Revenue$127,645
Expenses$134,981
Net Income-$7,336
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Mar 6, 2015
Return Version
2013v4.0
Gross Receipts
$396,776
Mission and Program Overview

Mission

To inculcate the principles of Charity, Justice, Brotherly Love and Fidelity; to recognize a belief in God; to promote the welfare and enhance the happiness of its Members; to quicken the spirit of American patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization, and to provide for its government, the Benevolent and Protective Order of Elks of the United States of America will serve the people and communities through benevolent programs, demonstrating that Elks Care and Elks Share.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$559,812$557,624▼ $2,188
Cash and Non-Interest-Bearing Accounts$215,067$204,255▼ $10,812
Inventories for Sale or Use$13,500$4,469▼ $9,031
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$788,379$766,348▼ $22,031
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$28,827$20,998▼ $7,829
Other Liabilities$24,776$19,461▼ $5,315
Accounts Payable and Accrued Expenses$5,143$3,592▼ $1,551
Total Liabilities$58,746$44,051▼ $14,695
Net Assets / Fund Balance
Unrestricted Net Assets$729,633$722,297▼ $7,336
Total Net Assets Fund Balance$729,633$722,297▼ $7,336
Total Liabilities and Net Assets / Fund Balance$788,379$766,348▼ $22,031

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$357,935$143,641-
Other Land Buildings$174,689$32,155-
Land$25,000--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Brian GauraSecretary$5,000$5,000
Ron GravesTreasurer$3,500$3,500

Board Members and Trustees

NameTitle
Caroline RavennaTrustee
Jack MurphyTrustee
Mary N LaynTrustee
Teresa CristelliTrustee
Theresa ParkerTrustee
Patricia DalglishChaplin
James FreeseEsquire
Jackie GauthierExalted Ruler
Tom CagneyInner Guard
Leslie JohnsonLeading Knight
Sheri BurgessLecturing Knigh
Johanna KeefeLoyal Knight
Mike GauthierTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$31,767
Investment Income
$993
Other Revenue
$94,885
Change in Net Assets
$-7,336
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$126,481
Salaries, Compensation, and Employee Benefits$8,500
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$60,899-$60,899
Current Officers, Directors, Trustees, and Key Employees$8,500--$8,500
Insurance-$7,265-$7,265
Depreciation Depletion-$6,626-$6,626
Fees for Services Accounting-$6,150-$6,150
Office Expenses-$4,976-$4,976
All Other Expenses-$4,230-$4,230
Other Expenses$2,711$5,423-$2,711
Information Technology-$1,092-$1,092
Interest-$1,011-$1,011
Advertising$244--$244
Total Functional Expenses$25,274$109,707$0$134,981
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$117,306
Fundraising Direct Expenses$20,826
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$117,306$117,306$14,826$102,480
Total Events$117,306$117,306$20,826$96,480
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Revenue$19,461
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Tax return is given at board meeting

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Boards reviews all policy's of the organization

Filing and Contact Details

Filer

EIN
03-0154395
Phone
8027736266

Signing Officer

Name
Ron Graves
Title
Treasurer
Signed
2015-03-06
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Vt
Voting Board Members
15
Independent Board Members
15
Employees
13
Volunteers
50

Preparer

Preparer
Thomas J Sabotka
Phone
8027738344
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IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0175796
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0559812
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0557624
IRS990/LandBldgEquipCostOrOtherBssAmt0733420
IRS990/LegalDomicileStateCd0VT
IRS990/LessRentalExpensesGrp/RealAmt032424
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To inculcate the principles of Charity, Justice, Brotherly Love and Fidelity; to recognize a belief in God; to promote the welfare and enhance the happiness of its Members; to quicken the spirit of American patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization, and to provide for its government, the Benevolent and Protective Order of Elks of the United States of America will serve the people and communities through benevolent programs, demonstrating that Elks Care and Elks Share.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt028827
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt020998
IRS990/NetAssetsOrFundBalancesBOYAmt0729633
IRS990/NetAssetsOrFundBalancesEOYAmt0722297
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt096480
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt096480
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-13812
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-13812
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0-2574
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-2574
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt060899
IRS990/OccupancyGrp/TotalAmt060899
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04976
IRS990/OfficeExpensesGrp/TotalAmt04976
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0OTHER LODGE ACTIVITIES
IRS990/OtherExpensesGrp/Desc1PER CAPTAL STATE & GRAND
IRS990/OtherExpensesGrp/Desc2CONVENTION
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012035
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15423
IRS990/OtherExpensesGrp/ProgramServicesAmt013819
IRS990/OtherExpensesGrp/ProgramServicesAmt12711
IRS990/OtherExpensesGrp/TotalAmt013819
IRS990/OtherExpensesGrp/TotalAmt112035
IRS990/OtherExpensesGrp/TotalAmt25423
IRS990/OtherExpensesGrp/TotalAmt32711
IRS990/OtherLiabilitiesGrp/BOYAmt024776
IRS990/OtherLiabilitiesGrp/EOYAmt019461
IRS990/OtherRevenueMiscGrp/BusinessCd0812900
IRS990/OtherRevenueMiscGrp/Desc0DINNERS & SPECIAL EVENTS
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt014791
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt014791
IRS990/OtherRevenueTotalAmt014791
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0812900
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt031767
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt031767
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02000
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01054
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0119770
IRS990/PYOtherRevenueAmt080926
IRS990/PYProgramServiceRevenueAmt035916
IRS990/PYRevenuesLessExpensesAmt0-8374
IRS990/PYSalariesCompEmpBnftPaidAmt08500
IRS990/PYTotalExpensesAmt0128270
IRS990/PYTotalRevenueAmt0119896
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-7336
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-2574
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0357935
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0143641
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0501576
IRS990ScheduleD/LandGrp/BookValueAmt025000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt025000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0174689
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt032155
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0206844
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019461
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED REVENUE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0557624
IRS990ScheduleD/TotalLiabilityAmt019461
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt06000
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt06000
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt020826
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0117306
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0117306
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0117306
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0117306
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0BINGO & GAME OF CHANCE
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt096480
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt014826
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt014826
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Tax return is given at board meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Boards reviews all policy's of the organization
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0788379
IRS990/TotalAssetsEOYAmt0766348
IRS990/TotalAssetsGrp/BOYAmt0788379
IRS990/TotalAssetsGrp/EOYAmt0766348
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.01$0.04$5.97$1.68$1.68$0.00
2024Detailed filing. Detailed filing data is available for this year.$6.00$0.03$5.97$1.79$1.79$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.48$0.40$1.08$2.01$1.78$0.22
2022Detailed filing. Detailed filing data is available for this year.$1.50$0.64$0.85$1.47$1.64$0.17
2021Summary only. Only limited summary data is available for this year.$6.45$0.14$6.30$1.28$1.23$0.05
2020Detailed filing. Detailed filing data is available for this year.$6.45$0.20$6.25$1.50$1.94$0.44
2019Detailed filing. Detailed filing data is available for this year.$6.87$0.18$6.69$1.71$2.10$0.38
2018Detailed filing. Detailed filing data is available for this year.$7.20$0.13$7.07$1.88$1.95$0.08
2017Detailed filing. Detailed filing data is available for this year.$7.28$0.13$7.15$1.81$1.86$0.05
2016Detailed filing. Detailed filing data is available for this year.$7.49$0.29$7.20$2.17$2.13$0.04
2015Detailed filing. Detailed filing data is available for this year.$7.47$0.30$7.16$1.38$1.44$0.06
2014Detailed filing. Detailed filing data is available for this year.$7.66$0.44$7.22$1.28$1.35$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.88$0.59$7.30$1.20$1.28$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.02$0.64$7.38$1.40