Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2022 • EIN 04-1079680

Apr 01, 2021 to Mar 31, 2022 • Filed on Jan 21, 2023

25 Low StreetNewburyport, MA 01950

(978) 465-3721

Siviq Scores

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

Liabilities / Assets

57th percentile

0.04x

Higher debt load relative to assets than 57% of similar nonprofits.

2022 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

55th percentile

0.09x

Higher debt load relative to revenue than 55% of similar nonprofits.

2022 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2022

Net Margin

47th percentile

5.9%

Higher net margin than 47% of similar nonprofits.

2022 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

82nd percentile

$9,200

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2022 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2022

Asset Growth

47th percentile

1.5%

Faster asset growth than 47% of similar nonprofits.

2022 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

74th percentile

69%

Faster revenue growth than 74% of similar nonprofits.

2022 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$836,433

Up $12,593 (+1.5%) from 2021

Net Assets

Up

$800,406

Up $23,191 (+3.0%) from 2021

Liabilities

Down

$36,027

Down $10,598 (-23%) from 2021

Revenue

Up

$380,512

Up $154,926 (+69%) from 2021

Expenses

Up

$358,054

Up $137,304 (+62%) from 2021

Net Income

Up

$22,458

Up $17,622 (+364%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $564,665Liabilities 2011: $26,589Net Assets 2011: $538,0762011Assets 2012: $581,595Liabilities 2012: $23,601Net Assets 2012: $557,9942012Assets 2013: $603,959Liabilities 2013: $34,397Net Assets 2013: $569,5622013Assets 2014: $631,802Liabilities 2014: $33,306Net Assets 2014: $598,4962014Assets 2015: $684,117Liabilities 2015: $28,728Net Assets 2015: $655,3892015Assets 2016: $724,657Liabilities 2016: $29,778Net Assets 2016: $694,8792016Assets 2017: $765,865Liabilities 2017: $38,017Net Assets 2017: $727,8482017Assets 2018: $821,433Liabilities 2018: $42,705Net Assets 2018: $778,7282018Assets 2019: $818,759Liabilities 2019: $38,903Net Assets 2019: $779,8562019Assets 2020: $791,438Liabilities 2020: $19,059Net Assets 2020: $772,3792020Assets 2021: $823,840Liabilities 2021: $46,625Net Assets 2021: $777,2152021Assets 2022: $836,433Liabilities 2022: $36,027Net Assets 2022: $800,4062022Assets 2023: $836,685Liabilities 2023: $60,967Net Assets 2023: $775,7182023Assets 2024: $908,613Liabilities 2024: $77,583Net Assets 2024: $831,0302024Assets 2025: $993,592Liabilities 2025: $72,366Net Assets 2025: $921,2262025

Highlighted filing

2022

Assets$836,433
Liabilities$36,027
Net Assets$800,406

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $319,1242011Expenses 2012: $319,5452012Revenue 2013: $333,659Expenses 2013: $329,622Net Income 2013: $4,0372013Revenue 2014: $351,652Expenses 2014: $341,407Net Income 2014: $10,2452014Revenue 2015: $394,031Expenses 2015: $338,106Net Income 2015: $55,9252015Revenue 2016: $398,863Expenses 2016: $339,673Net Income 2016: $59,1902016Revenue 2017: $358,621Expenses 2017: $355,264Net Income 2017: $3,3572017Revenue 2018: $381,195Expenses 2018: $330,315Net Income 2018: $50,8802018Revenue 2019: $285,430Expenses 2019: $284,302Net Income 2019: $1,1282019Revenue 2020: $324,307Expenses 2020: $331,784Net Income 2020: -$7,4772020Revenue 2021: $225,586Expenses 2021: $220,750Net Income 2021: $4,8362021Revenue 2022: $380,512Expenses 2022: $358,054Net Income 2022: $22,4582022Revenue 2023: $374,229Expenses 2023: $381,555Net Income 2023: -$7,3262023Revenue 2024: $426,391Expenses 2024: $398,514Net Income 2024: $27,8772024Revenue 2025: $514,589Expenses 2025: $432,320Net Income 2025: $82,2692025

Highlighted filing

2022

Revenue$380,512
Expenses$358,054
Net Income$22,458
Jump To
Filing Snapshot
Filing Period
Apr 1, 2021 to Mar 31, 2022
Signed
Jan 21, 2023
Return Version
2021v4.1
Gross Receipts
$666,397
Mission and Program Overview

Mission

To provide an environment for members to congregate while providing charitable benefits to the local community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$450,326$484,713▲ $34,387
Investments in Publicly Traded Securities$227,440$229,783▲ $2,343
Cash and Non-Interest-Bearing Accounts$112,752$88,615▼ $24,137
Savings and Temporary Cash Investments$22,247$22,247→ $0
Inventories for Sale or Use$10,044$10,044→ $0
Prepaid Expenses and Deferred Charges$1,031$1,031→ $0
Total Assets$823,840$836,433▲ $12,593
Liabilities
Deferred Revenue$36,307$20,133▼ $16,174
Accounts Payable and Accrued Expenses$5,999$11,968▲ $5,969
Other Liabilities$4,319$3,926▼ $393
Total Liabilities$46,625$36,027▼ $10,598
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$777,215$800,406▲ $23,191
Total Net Assets Fund Balance$777,215$800,406▲ $23,191
Total Liabilities and Net Assets / Fund Balance$823,840$836,433▲ $12,593

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$395,596$464,251$859,847
Equipment$37,227$197,276$234,503
Leasehold Improvements$12,364$110,358$122,722
Land$39,526-$39,526
Compensation and Service Providers

Employees

NameTitleBaseTotal
Laura LandrySecretary$9,200$9,200
Edward CarterTreasurer (former)$4,700$4,700
Derek BaumannTreasurer (current)$2,800$2,800

Board Members and Trustees

NameTitle
James FrevePresident
Carol HerlihyTrustee
Dan FayTrustee
Doug ProvencherTrustee
Linda GarciaTrustee
Paul MahoneyTrustee
Steve LynchTrustee
Steve WhitmoreTrustee
Patti MeredithExalted Ruler
Revenue and Support

Revenue Composition

Contributions and Grants
$93,648
Program Service Revenue
$0
Investment Income
$8,358
Other Revenue
$278,506
All Other Contributions
$38,204
Change in Net Assets
$22,458
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$240,496
Salaries, Compensation, and Employee Benefits$102,858
Grants and Similar Amounts Paid$14,700
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$0$0$0$147,176
Other Salaries and Wages$0$0$0$76,303
Other Expenses$0$0$0$19,061
Office Expenses$0$0$0$18,383
Current Officers, Directors, Trustees, and Key Employees$0$0$0$16,700
Grants to Domestic Individuals$0--$14,700
Payroll Taxes$0$0$0$9,855
Fees for Services Accounting$0$0$0$6,608
Conferences and Meetings$0$0$0$4,295
Insurance$0$0$0$1,315
Total Functional Expenses$0$0$0$358,054
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$115,367
Gaming Direct Expenses$100,025
Fundraising Gross Income$50,089
Fundraising Direct Expenses$21,725
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Christmas Trees$38,570$38,570$17,567$21,003
Total Events$38,570$38,570$17,567$21,003
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$2,156
Meals Tax Payable$1,770
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
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
Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks 909
EIN
04-1079680
Phone
9784653721
Address
25 LOW STREET, NEWBURYPORT, MA 01950

Signing Officer

Name
Derek Baumann
Title
Treasurer
Phone
9784653721
Signed
2023-01-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Derek Baumann
Formed
1939
Legal Domicile
Ma
Voting Board Members
10
Independent Board Members
10
Employees
13
Volunteers
0

Preparer

Firm
James Lynch
Address
22 Leslie Rd, Rowley, MA 01969
Preparer
James L Lynch Jr
Phone
9782572556
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Classes of members or stockholders. The organization is incorporated and is organized as a fraternal organization with dues paying members.

Pt VI, Line 7A

Election of members and their rights. All members can vote to elect a candidate for office of the governing body.

Pt VI, Line 7B

Decisions subject to approval of members. Certain key decisions made by the governing body need to be ratified by a majority vote of the members.

Pt VI, Line 11B

Organization's process to review form 990. Annual tax returns are reviewed by the governing body of the lodge before filing.

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IRS990/OtherExpensesGrp/TotalAmt135458
IRS990/OtherExpensesGrp/TotalAmt219061
IRS990/OtherLiabilitiesGrp/BOYAmt04319
IRS990/OtherLiabilitiesGrp/EOYAmt03926
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0LODGE ACTIVITIES FOR MEMBERS
IRS990/OtherRevenueMiscGrp/Desc1EMPLOYEE RETENTION CREDIT INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt032675
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt118145
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt032675
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt118145
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueTotalAmt050820
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt076303
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt09855
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01031
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01031
IRS990/PrincipalOfficerNm0DEREK BAUMANN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt083621
IRS990/PYGrantsAndSimilarPaidAmt014001
IRS990/PYInvestmentIncomeAmt062792
IRS990/PYOtherExpensesAmt0182543
IRS990/PYOtherRevenueAmt079173
IRS990/PYRevenuesLessExpensesAmt04836
IRS990/PYSalariesCompEmpBnftPaidAmt024206
IRS990/PYTotalExpensesAmt0220750
IRS990/PYTotalRevenueAmt0225586
IRS990/ReconcilationRevenueExpnssAmt022458
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt014970
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt022247
IRS990/SavingsAndTempCashInvstGrp/EOYAmt022247
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0395596
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0464251
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0859847
IRS990ScheduleD/EquipmentGrp/BookValueAmt037227
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0197276
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0234503
IRS990ScheduleD/LandGrp/BookValueAmt039526
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt039526
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt012364
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0110358
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0122722
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01770
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12156
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MEALS TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0484713
IRS990ScheduleD/TotalLiabilityAmt03926
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt017567
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CHRISTMAS TREES
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt038570
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt038570
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt038570
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt038570
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt021003
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt017567
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt017567
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0100025
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0115367
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0115367
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt015342
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0100025
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0100025
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0PATTI MEREDITH
IRS990ScheduleG/GamingManagerServicesProvTxt0OVERSEES FUNDRAISING AND LOTTERY
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt025 LOW STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Newburyport
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd001950
IRS990ScheduleG/StatesWhereGamingConductedCd0MA
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt014700
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt016
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CLASSES OF MEMBERS OR STOCKHOLDERS. THE ORGANIZATION IS INCORPORATED AND IS ORGANIZED AS A FRATERNAL ORGANIZATION WITH DUES PAYING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ELECTION OF MEMBERS AND THEIR RIGHTS. ALL MEMBERS CAN VOTE TO ELECT A CANDIDATE FOR OFFICE OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS SUBJECT TO APPROVAL OF MEMBERS. CERTAIN KEY DECISIONS MADE BY THE GOVERNING BODY NEED TO BE RATIFIED BY A MAJORITY VOTE OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION'S PROCESS TO REVIEW FORM 990. ANNUAL TAX RETURNS ARE REVIEWED BY THE GOVERNING BODY OF THE LODGE BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0823840
IRS990/TotalAssetsEOYAmt0836433
IRS990/TotalAssetsGrp/BOYAmt0823840
IRS990/TotalAssetsGrp/EOYAmt0836433
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt093648
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0358054
IRS990/TotalGrossUBIAmt033339
IRS990/TotalLiabilitiesBOYAmt046625
IRS990/TotalLiabilitiesEOYAmt036027
IRS990/TotalLiabilitiesGrp/BOYAmt046625
IRS990/TotalLiabilitiesGrp/EOYAmt036027
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0777215

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.94$0.72$9.21$5.15$4.32$0.82
2024Detailed filing. Detailed filing data is available for this year.$9.09$0.78$8.31$4.26$3.99$0.28
2023Detailed filing. Detailed filing data is available for this year.$8.37$0.61$7.76$3.74$3.82$0.07
2022Detailed filing. Detailed filing data is available for this year.$8.36$0.36$8.00$3.81$3.58$0.22
2021Detailed filing. Detailed filing data is available for this year.$8.24$0.47$7.77$2.26$2.21$0.05
2020Detailed filing. Detailed filing data is available for this year.$7.91$0.19$7.72$3.24$3.32$0.07
2019Detailed filing. Detailed filing data is available for this year.$8.19$0.39$7.80$2.85$2.84$0.01
2018Summary only. Only limited summary data is available for this year.$8.21$0.43$7.79$3.81$3.30$0.51
2017Summary only. Only limited summary data is available for this year.$7.66$0.38$7.28$3.59$3.55$0.03
2016Detailed filing. Detailed filing data is available for this year.$7.25$0.30$6.95$3.99$3.40$0.59
2015Detailed filing. Detailed filing data is available for this year.$6.84$0.29$6.55$3.94$3.38$0.56
2014Detailed filing. Detailed filing data is available for this year.$6.32$0.33$5.98$3.52$3.41$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.04$0.34$5.70$3.34$3.30$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.82$0.24$5.58$3.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.65$0.27$5.38$3.19