Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2025 • EIN 13-1739839

Apr 01, 2024 to Mar 31, 2025 • Filed on May 31, 2025

1038 Brown StreetPeekskill, NY 10566

(914) 737-0744

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.

2025 filings • 501(c)8 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

71st percentile

0.16x

Higher debt load relative to revenue than 71% of similar nonprofits.

2025 filings • 501(c)8 • <$500k nonprofits • Source year 2025

Net Margin

30th percentile

-7.9%

Higher net margin than 30% of similar nonprofits.

2025 filings • 501(c)8 • <$500k nonprofits • Source year 2025

Top Officer Pay

80th percentile

$2,166

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2025 filings • 501(c)8 • <$500k nonprofits • Source year 2025

Asset Growth

41st percentile

-2.0%

Faster asset growth than 41% of similar nonprofits.

2025 filings • 501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

34th percentile

-7.4%

Faster revenue growth than 34% of similar nonprofits.

2025 filings • 501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$413,419

Down $8,450 (-2.0%) from 2024

Net Assets

Down

$396,326

Down $8,335 (-2.1%) from 2024

Liabilities

Down

$17,093

Down $115 (-0.7%) from 2024

Revenue

Down

$105,013

Down $8,363 (-7.4%) from 2024

Expenses

Up

$113,348

Up $16,617 (+17%) from 2024

Net Income

Down

-$8,335

Down $24,980 (-150%) from 2024

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $352,712Liabilities 2011: $129,5622011Assets 2012: $364,673Liabilities 2012: $171,5092012Assets 2013: $366,432Liabilities 2013: $129,326Net Assets 2013: $237,1062013Assets 2014: $352,769Liabilities 2014: $126,995Net Assets 2014: $225,7742014Assets 2015: $354,846Liabilities 2015: $124,721Net Assets 2015: $230,1252015Assets 2016: $378,111Liabilities 2016: $91,201Net Assets 2016: $286,9102016Assets 2017: $376,322Liabilities 2017: $70,974Net Assets 2017: $305,3482017Assets 2018: $390,021Liabilities 2018: $34,187Net Assets 2018: $355,8342018Assets 2019: $387,096Liabilities 2019: $25,895Net Assets 2019: $361,2012019Assets 2020: $380,133Liabilities 2020: $23,889Net Assets 2020: $356,2442020Assets 2021: $388,794Liabilities 2021: $22,281Net Assets 2021: $366,5132021Assets 2022: $390,880Liabilities 2022: $9,972Net Assets 2022: $380,9082022Assets 2023: $409,260Liabilities 2023: $21,244Net Assets 2023: $388,0162023Assets 2024: $421,869Liabilities 2024: $17,208Net Assets 2024: $404,6612024Assets 2025: $413,419Liabilities 2025: $17,093Net Assets 2025: $396,3262025

Highlighted filing

2025

Assets$413,419
Liabilities$17,093
Net Assets$396,326

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $64,468Expenses 2011: $144,360Net Income 2011: -$79,8922011Revenue 2012: $78,326Expenses 2012: $108,312Net Income 2012: -$29,9862012Revenue 2013: $173,269Expenses 2013: $129,327Net Income 2013: $43,9422013Revenue 2014: $159,619Expenses 2014: $170,951Net Income 2014: -$11,3322014Revenue 2015: $134,190Expenses 2015: $129,839Net Income 2015: $4,3512015Revenue 2016: $165,066Expenses 2016: $108,281Net Income 2016: $56,7852016Revenue 2017: $204,654Expenses 2017: $186,216Net Income 2017: $18,4382017Revenue 2018: $172,617Expenses 2018: $122,131Net Income 2018: $50,4862018Revenue 2019: $171,756Expenses 2019: $166,389Net Income 2019: $5,3672019Revenue 2020: $136,474Expenses 2020: $141,431Net Income 2020: -$4,9572020Revenue 2021: $138,728Expenses 2021: $128,458Net Income 2021: $10,2702021Revenue 2022: $161,992Expenses 2022: $147,597Net Income 2022: $14,3952022Revenue 2023: $109,058Expenses 2023: $101,950Net Income 2023: $7,1082023Revenue 2024: $113,376Expenses 2024: $96,731Net Income 2024: $16,6452024Revenue 2025: $105,013Expenses 2025: $113,348Net Income 2025: -$8,3352025

Highlighted filing

2025

Revenue$105,013
Expenses$113,348
Net Income-$8,335
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
May 31, 2025
Return Version
2024v5.1
Gross Receipts
$213,125
Mission and Program Overview

Mission

Fraternal order operating under the lodge system encouraging patriotism, community involvement and fellowshhip.

Fraternal and social gatherings to promote patriotism, community activity and fellowship

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$285,116$290,030▲ $4,914
Cash and Non-Interest-Bearing Accounts$113,858$97,607▼ $16,251
Inventories for Sale or Use$19,585$19,802▲ $217
Accounts Receivable$3,310$5,980▲ $2,670
Total Assets$421,869$413,419▼ $8,450
Liabilities
Deferred Revenue$15,117$14,780▼ $337
Other Liabilities$1,391$1,613▲ $222
Mortgage Notes Payable Secured by Investment Property$700$700→ $0
Total Liabilities$17,208$17,093▼ $115
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$357,444$378,167▲ $20,723
Net Assets With Donor Restrictions$47,217$18,159▼ $29,058
Total Net Assets Fund Balance$404,661$396,326▼ $8,335
Total Liabilities and Net Assets / Fund Balance$421,869$413,419▼ $8,450

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$137,966$148,704$286,670
Equipment$81,159$80,694$161,853
Land$70,905-$70,905
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John MeyerTreasurerPT$2,166$2,166

Board Members and Trustees

NameTitle
Gary FetzerTrustee Chairman
Bob KelleherTrustee
Frank SherwoodTrustee
Mary SokerkaTrustee
Matthew MarkleyTrustee
Charles Keesler JrChaplain
Michael DietzEsquire
Cleo CuevasExalted Ruler
Stacey MarkleyInner Guard
Kathleen PlumerLeading Knight
Charles Keesler JrLecturing Knight
Kathleen SpencerLoyal Knight
Paul CrumbSecretary
Mario TucciTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$27,227
Program Service Revenue
$30,906
Investment Income
$0
Other Revenue
$46,880
All Other Contributions
$1,135
Change in Net Assets
$-8,335
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$105,702
Total Fundraising Expense$9,292
Salaries, Compensation, and Employee Benefits$7,646
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$6,776$54,206$6,776$67,758
Conferences and Meetings$916$7,324$916$9,156
Depreciation Depletion$641$5,130$641$6,412
Other Salaries and Wages$501$4,014$501$5,016
Current Officers, Directors, Trustees, and Key Employees$217$1,732$217$2,166
Office Expenses$92$738$92$922
Other Expenses$602--$602
All Other Expenses$53$427$53$533
Fees for Services Accounting$50$400$50$500
Payroll Taxes$46$372$46$464
Total Functional Expenses$29,713$74,343$9,292$113,348
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$62,592
Gaming Direct Expenses$49,021
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll & Sales Tax Payable$1,613
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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

Governance Explanations

Form 990, Part VI, Section A, line 2

Matt Markley and Stacey Markley are husband and wife.

Form 990, Part VI, Section A, line 6

Members attend regularly scheduled meetings and vote on lodge matters.

Form 990, Part VI, Section A, line 7A

Members have the right to override any decision by the governing body.

Form 990, Part VI, Section A, line 7B

Governance decisions are detrmined within grand lodge by laws.

Form 990, Part VI, Section B, line 11B

Form 990 is available for review by any member before it is filed.

Form 990, Part VI, Section C, line 19

The lodge tax return is available upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective
EIN
13-1739839
Phone
9147370744
Address
1038 Brown Street, Peekskill, NY 10566

Signing Officer

Name
John Meyer
Title
Treasurer
Phone
9147370744
Signed
2025-05-31
Discuss with paid preparer
No

Organization Details

Principal Officer
John Meyer
Formed
1868
Legal Domicile
Ny
Voting Board Members
15
Independent Board Members
15
Employees
4
Volunteers
0

Preparer

Firm
Joseph A Morabito CPA
Address
3224 Ronit Court, Yorktown Heights, NY 10598
Preparer
Joseph A Morabito
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Loyal Knight
IRS990/Form990PartVIISectionAGrp/TitleTxt3Lecturing Knight
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
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IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
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IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt037376
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt037376
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-4067
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0-4067
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0357444
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0378167
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt092
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0738
IRS990/OfficeExpensesGrp/ProgramServicesAmt092
IRS990/OfficeExpensesGrp/TotalAmt0922
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Grand Lodge Assessments
IRS990/OtherExpensesGrp/Desc1Community Activity
IRS990/OtherExpensesGrp/Desc2Special Events
IRS990/OtherExpensesGrp/Desc3Rituals
IRS990/OtherExpensesGrp/ProgramServicesAmt013649
IRS990/OtherExpensesGrp/ProgramServicesAmt13764
IRS990/OtherExpensesGrp/ProgramServicesAmt22406
IRS990/OtherExpensesGrp/ProgramServicesAmt3602
IRS990/OtherExpensesGrp/TotalAmt013649
IRS990/OtherExpensesGrp/TotalAmt13764
IRS990/OtherExpensesGrp/TotalAmt22406
IRS990/OtherExpensesGrp/TotalAmt3602
IRS990/OtherLiabilitiesGrp/BOYAmt01391
IRS990/OtherLiabilitiesGrp/EOYAmt01613
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0501
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt04014
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0501
IRS990/OtherSalariesAndWagesGrp/TotalAmt05016
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt046
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0372
IRS990/PayrollTaxesGrp/ProgramServicesAmt046
IRS990/PayrollTaxesGrp/TotalAmt0464
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0John Meyer
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/Desc0Special Events
IRS990/ProgramServiceRevenueGrp/Desc1Miscellaneous
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt023053
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt17853
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt023053
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17853
IRS990/ProgSrvcAccomActy2Grp/Desc0Direct costs associated with fraternal events.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02406
IRS990/ProgSrvcAccomActy3Grp/Desc0Ritual & community events
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt04366
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt044616
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt089790
IRS990/PYOtherRevenueAmt043519
IRS990/PYProgramServiceRevenueAmt025241
IRS990/PYRevenuesLessExpensesAmt016645
IRS990/PYSalariesCompEmpBnftPaidAmt06941
IRS990/PYTotalExpensesAmt096731
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0113376
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-8335
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0-4067
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0137966
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0148704
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0286670
IRS990ScheduleD/EquipmentGrp/BookValueAmt081159
IRS990ScheduleD/EquipmentGrp/DepreciationAmt080694
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0161853
IRS990ScheduleD/LandGrp/BookValueAmt070905
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt070905
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01613
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll & Sales Tax Payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0290030
IRS990ScheduleD/TotalLiabilityAmt01613
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt043992
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt043992
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt049021
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt062592
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt062592
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt013571
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt05029
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt05029
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0Paul Crumb
IRS990ScheduleG/GamingManagerServicesProvTxt0Accounting - recording receipts and disbursements
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0Paul Crumb
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01038 Brown Street
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Peekskill
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd010566
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Matt Markley and Stacey Markley are husband and wife.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members attend regularly scheduled meetings and vote on lodge matters.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members have the right to override any decision by the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governance decisions are detrmined within grand lodge by laws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990 is available for review by any member before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The lodge tax return is available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.13$0.17$3.96$1.05$1.13$0.08
2024Detailed filing. Detailed filing data is available for this year.$4.22$0.17$4.05$1.13$0.97$0.17
2023Detailed filing. Detailed filing data is available for this year.$4.09$0.21$3.88$1.09$1.02$0.07
2022Detailed filing. Detailed filing data is available for this year.$3.91$0.10$3.81$1.62$1.48$0.14
2021Detailed filing. Detailed filing data is available for this year.$3.89$0.22$3.67$1.39$1.28$0.10
2020Summary only. Only limited summary data is available for this year.$3.80$0.24$3.56$1.36$1.41$0.05
2019Summary only. Only limited summary data is available for this year.$3.87$0.26$3.61$1.72$1.66$0.05
2018Summary only. Only limited summary data is available for this year.$3.90$0.34$3.56$1.73$1.22$0.50
2017Summary only. Only limited summary data is available for this year.$3.76$0.71$3.05$2.05$1.86$0.18
2016Summary only. Only limited summary data is available for this year.$3.78$0.91$2.87$1.65$1.08$0.57
2015Summary only. Only limited summary data is available for this year.$3.55$1.25$2.30$1.34$1.30$0.04
2014Summary only. Only limited summary data is available for this year.$3.53$1.27$2.26$1.60$1.71$0.11
2013Summary only. Only limited summary data is available for this year.$3.66$1.29$2.37$1.73$1.29$0.44
2012Summary only. Only limited summary data is available for this year.$3.65$1.72$0.78$1.08$0.30
2011Summary only. Only limited summary data is available for this year.$3.53$1.30$0.64$1.44$0.80