Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2024 • EIN 14-0499773

Apr 01, 2023 to Mar 31, 2024 • Filed on Aug 13, 2024

29 Overocker RdPoughkeepsie, NY 12603

(845) 454-6660

Siviq Scores

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

Liabilities / Assets

84th percentile

0.16x

Higher debt load relative to assets than 84% of similar nonprofits.

2024 filings • NTEE Y • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.23x

Higher debt load relative to revenue than 84% of similar nonprofits.

2024 filings • NTEE Y • $500k-$1M nonprofits • Source year 2024

Net Margin

41st percentile

0.6%

Higher net margin than 41% of similar nonprofits.

2024 filings • NTEE Y • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

85th percentile

$8,524

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2024 filings • NTEE Y • $500k-$1M nonprofits • Source year 2024

Asset Growth

16th percentile

-2.7%

Faster asset growth than 16% of similar nonprofits.

2024 filings • NTEE Y • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-9.0%

Faster revenue growth than 23% of similar nonprofits.

2024 filings • NTEE Y • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$633,284

Down $17,395 (-2.7%) from 2023

Net Assets

Down

$534,607

Down $28,877 (-5.1%) from 2023

Liabilities

Up

$98,677

Up $11,482 (+13%) from 2023

Revenue

Down

$436,621

Down $43,397 (-9.0%) from 2023

Expenses

Down

$433,947

Down $17,730 (-3.9%) from 2023

Net Income

Down

$2,674

Down $25,667 (-91%) from 2023

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $610,538Liabilities 2012: $105,542Net Assets 2012: $504,9962012Assets 2013: $623,725Liabilities 2013: $145,378Net Assets 2013: $478,3472013Assets 2014: $572,167Liabilities 2014: $21,902Net Assets 2014: $550,2652014Assets 2015: $537,570Liabilities 2015: $138,477Net Assets 2015: $399,0932015Assets 2016: $550,504Liabilities 2016: $172,564Net Assets 2016: $377,9402016Assets 2017: $635,383Liabilities 2017: $91,805Net Assets 2017: $543,5782017Assets 2018: $672,886Liabilities 2018: $117,317Net Assets 2018: $555,5692018Assets 2019: $673,241Liabilities 2019: $82,690Net Assets 2019: $590,5512019Assets 2020: $681,458Liabilities 2020: $66,384Net Assets 2020: $615,0742020Assets 2021: $622,298Liabilities 2021: $74,223Net Assets 2021: $548,0752021Assets 2022: $602,328Liabilities 2022: $67,842Net Assets 2022: $534,4862022Assets 2023: $650,679Liabilities 2023: $87,195Net Assets 2023: $563,4842023Assets 2024: $633,284Liabilities 2024: $98,677Net Assets 2024: $534,6072024Assets 2025: $644,896Liabilities 2025: $126,823Net Assets 2025: $518,0732025

Highlighted filing

2024

Assets$633,284
Liabilities$98,677
Net Assets$534,607

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2012: $482,077Expenses 2012: $488,986Net Income 2012: -$6,9092012Revenue 2013: $434,418Expenses 2013: $461,067Net Income 2013: -$26,6492013Revenue 2014: $495,993Expenses 2014: $424,075Net Income 2014: $71,9182014Revenue 2015: $432,960Expenses 2015: $459,797Net Income 2015: -$26,8372015Revenue 2016: $416,999Expenses 2016: $438,152Net Income 2016: -$21,1532016Revenue 2017: $502,676Expenses 2017: $411,866Net Income 2017: $90,8102017Revenue 2018: $632,194Expenses 2018: $585,860Net Income 2018: $46,3342018Revenue 2019: $598,393Expenses 2019: $563,411Net Income 2019: $34,9822019Revenue 2020: $556,211Expenses 2020: $531,688Net Income 2020: $24,5232020Revenue 2021: $325,287Expenses 2021: $392,286Net Income 2021: -$66,9992021Revenue 2022: $342,230Expenses 2022: $355,819Net Income 2022: -$13,5892022Revenue 2023: $480,018Expenses 2023: $451,677Net Income 2023: $28,3412023Revenue 2024: $436,621Expenses 2024: $433,947Net Income 2024: $2,6742024Revenue 2025: $532,442Expenses 2025: $543,003Net Income 2025: -$10,5612025

Highlighted filing

2024

Revenue$436,621
Expenses$433,947
Net Income$2,674
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Aug 13, 2024
Return Version
2023v5.1
Gross Receipts
$947,569
Mission and Program Overview

Mission

To continue the fraternal society of the benevolent & protective order of the elks

To continue the fraternal society of the benevolent & protective order of elks

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$332,902$322,564▼ $10,338
Land, Buildings, and Equipment, Net$270,742$261,403▼ $9,339
Inventories for Sale or Use$27,519$24,754▼ $2,765
Prepaid Expenses and Deferred Charges$19,516$24,563▲ $5,047
Total Assets$650,679$633,284▼ $17,395
Liabilities
Deferred Revenue$81,796$84,700▲ $2,904
Accounts Payable and Accrued Expenses$1,828$11,027▲ $9,199
Other Liabilities$3,571$2,950▼ $621
Total Liabilities$87,195$98,677▲ $11,482
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$483,754$452,958▼ $30,796
Net Assets With Donor Restrictions$79,730$81,649▲ $1,919
Total Net Assets Fund Balance$563,484$534,607▼ $28,877
Total Liabilities and Net Assets / Fund Balance$650,679$633,284▼ $17,395

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$201,541$1,026,721$1,228,262
Other Land Buildings$0$321,903$321,903
Land$59,862-$59,862
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jane AndersonTrusteePT$8,524$8,524
Scott EmslieTreasurerPT$4,500$4,500

Board Members and Trustees

NameTitle
Bill PhillipsTrustee Chair
DANIEL O'CONNORTrustee
Jarred FayTrustee
Loe RetzerTrustee
Lynne AngevineExalted Ruler
Ron LingLeading Knight
Jim AndrewsLecturing Knight
George MeikleLoyal Knight
Dawn CaligioneSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$15,639
Program Service Revenue
$244,974
Investment Income
$237
Other Revenue
$175,771
All Other Contributions
$15,639
Change in Net Assets
$2,674
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$407,846
Salaries, Compensation, and Employee Benefits$26,101
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$157,577
Other Expenses---$44,062
Insurance---$22,221
Current Officers, Directors, Trustees, and Key Employees---$13,024
Other Salaries and Wages---$10,358
Depreciation Depletion---$9,340
Fees for Services Accounting---$8,071
Office Expenses---$4,362
Payroll Taxes---$2,719
Total Functional Expenses$0$0$0$433,947
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$193,779
Gaming Gross Income$188,179
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
Sales Tax Payable$2,950
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
No
Management duties delegated
No

Governance Explanations

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

Form 990 is provided to the governing board for review prior to filing.

Form 990, Part VI, Section C, line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
14-0499773
Phone
8454546660
Address
29 OVEROCKER RD, POUGHKEEPSIE, NY 12603

Signing Officer

Name
Lynne Angevine
Title
Exalted Ruler
Phone
9144744775
Signed
2024-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynne Angevine
Formed
1909
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
11
Employees
25
Volunteers
326

Preparer

Firm
Robert G Shepheard Jr CPA PC
Address
488 Freedom Plains Rd Suite 139, Poughkeepsie, NY 12603
Preparer
Robert G Shepheard
Phone
8454853000
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 24E

State & national dues 30,473. Janitorial services 29,599. Real estate taxes 28,510. Grant expenses 9,500. Lodge committee & activities expense 7,948. Lodge committee & activities 7,026. Trash removal 6,708. Pos expense 6,186. Credit card expense 5,068. Community and veteran activities 5,009. Convention expense 4,997. Catering commissions 4,433. Laundry - dining 3,052. Vip visits 2,776. Donations 2,700. Alarm service 1,212. Licenses and fees 1,030. Miscellaneous food and bar expense 702. Ubi taxes 648.

Form 990, Part XI, line 9:

Adjustment to reconcile prepaid real estate tax escrow amounts -31,551.

Raw XML AppendixShowing 400 of 417 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0146
IRS990/PYOtherExpensesAmt0408871
IRS990/PYOtherRevenueAmt0225068
IRS990/PYProgramServiceRevenueAmt0226991
IRS990/PYRevenuesLessExpensesAmt028341
IRS990/PYSalariesCompEmpBnftPaidAmt042806
IRS990/PYTotalExpensesAmt0451677
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0480018
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt02674
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0112239
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0201541
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01026721
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01228262
IRS990ScheduleD/LandGrp/BookValueAmt059862
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt059862
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0321903
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0321903
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02950
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0261403
IRS990ScheduleD/TotalLiabilityAmt02950
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt052445
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt010657
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt074664
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0137766
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0193779
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt078306
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt012763
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt097110
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0188179
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-5600
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt022
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt014899
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt05303
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt09574
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt016596
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt022819
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt01699
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt041114
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerCompensationAmt01950
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0SHAWN RICE GEORGE MEIKLE
IRS990ScheduleG/GamingManagerServicesProvTxt0MAINTAINS PULL TABS & MANAGEMENT THEREOF
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0LYNNE ANGEVINE
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt029 OVEROCKER ROAD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0POUGHKEEPSIE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd012603
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0SHAWN RICE (4/1/23-12/31/23) $1,550 GEORGE MEIKLE (1/1/24-3/31/24) $ 400 DIRECTOR, OFFICER
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PART III, LINE 16 - GAMING MANAGERS INFORMATION
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PROVIDED TO THE GOVERNING BOARD FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2STATE & NATIONAL DUES 30,473. JANITORIAL SERVICES 29,599. REAL ESTATE TAXES 28,510. GRANT EXPENSES 9,500. LODGE COMMITTEE & ACTIVITIES EXPENSE 7,948. LODGE COMMITTEE & ACTIVITIES 7,026. TRASH REMOVAL 6,708. POS EXPENSE 6,186. CREDIT CARD EXPENSE 5,068. COMMUNITY AND VETERAN ACTIVITIES 5,009. CONVENTION EXPENSE 4,997. CATERING COMMISSIONS 4,433. LAUNDRY - DINING 3,052. VIP VISITS 2,776. DONATIONS 2,700. ALARM SERVICE 1,212. LICENSES AND FEES 1,030. MISCELLANEOUS FOOD AND BAR EXPENSE 702. UBI TAXES 648.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ADJUSTMENT TO RECONCILE PREPAID REAL ESTATE TAX ESCROW AMOUNTS -31,551.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, line 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0650679
IRS990/TotalAssetsEOYAmt0633284
IRS990/TotalAssetsGrp/BOYAmt0650679
IRS990/TotalAssetsGrp/EOYAmt0633284
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt015639
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/TotalAmt0433947
IRS990/TotalGrossUBIAmt020331
IRS990/TotalLiabilitiesBOYAmt087195
IRS990/TotalLiabilitiesEOYAmt098677
IRS990/TotalLiabilitiesGrp/BOYAmt087195
IRS990/TotalLiabilitiesGrp/EOYAmt098677
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0563484
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0534607
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0244974
IRS990/TotalReportableCompFromOrgAmt013024
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0400651
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0436621
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt020331
IRS990/TotalVolunteersCnt0326
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0650679
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0633284
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt029 OVEROCKER RD
IRS990/USAddress/CityNm0POUGHKEEPSIE
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd012603
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0http://www.bpoe275.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LYNNE ANGEVINE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum09144744775
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS OF THE USA 275 POUGHKEEPSIE
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0140499773
ReturnHeader/Filer/PhoneNum08454546660
ReturnHeader/Filer/USAddress/AddressLine1Txt029 OVEROCKER RD
ReturnHeader/Filer/USAddress/CityNm0POUGHKEEPSIE

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.45$1.27$5.18$5.32$5.43$0.11
2024Detailed filing. Detailed filing data is available for this year.$6.33$0.99$5.35$4.37$4.34$0.03
2023Detailed filing. Detailed filing data is available for this year.$6.51$0.87$5.63$4.80$4.52$0.28
2022Detailed filing. Detailed filing data is available for this year.$6.02$0.68$5.34$3.42$3.56$0.14
2021Detailed filing. Detailed filing data is available for this year.$6.22$0.74$5.48$3.25$3.92$0.67
2020Detailed filing. Detailed filing data is available for this year.$6.81$0.66$6.15$5.56$5.32$0.25
2019Detailed filing. Detailed filing data is available for this year.$6.73$0.83$5.91$5.98$5.63$0.35
2018Detailed filing. Detailed filing data is available for this year.$6.73$1.17$5.56$6.32$5.86$0.46
2017Summary only. Only limited summary data is available for this year.$6.35$0.92$5.44$5.03$4.12$0.91
2016Detailed filing. Detailed filing data is available for this year.$5.51$1.73$3.78$4.17$4.38$0.21
2015Detailed filing. Detailed filing data is available for this year.$5.38$1.38$3.99$4.33$4.60$0.27
2014Summary only. Only limited summary data is available for this year.$5.72$0.22$5.50$4.96$4.24$0.72
2013Summary only. Only limited summary data is available for this year.$6.24$1.45$4.78$4.34$4.61$0.27
2012Summary only. Only limited summary data is available for this year.$6.11$1.06$5.05$4.82$4.89$0.07