Civic Intelligence

Benevolent & Protective Order Of

EIN 15-0243060 • 501(c)8 • Auburn, NY

Profile

Fraternal organization consisting of approximately 200 members.

314 State Street PO Box 474Auburn, NY 13021

www.elks.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

67th percentile

0.04x

Higher debt load relative to assets than 67% of similar nonprofits.

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

Liabilities / Revenue

79th percentile

0.18x

Higher debt load relative to revenue than 79% of similar nonprofits.

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

Net Margin

13th percentile

-31%

Higher net margin than 13% of similar nonprofits.

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

Top Officer Pay

85th percentile

$0

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

46th percentile

-0.9%

Faster asset growth than 46% of similar nonprofits.

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

Revenue Growth

41st percentile

-3.3%

Faster revenue growth than 41% of similar nonprofits.

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

Assets

Down

$392,015

Down $3,444 (-0.9%) from 2024

Liabilities

Up

$14,943

Up $197 (+1.3%) from 2024

Net Assets

Down

$377,072

Down $3,641 (-1.0%) from 2024

Revenue

Down

$80,866

Down $2,748 (-3.3%) from 2024

Expenses

Up

$106,089

Up $10,406 (+11%) from 2024

Net Income

Down

-$25,223

Down $13,154 (-109%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2012: $381,487Liabilities 2012: $371Net Assets 2012: $381,1162012Assets 2013: $391,593Liabilities 2013: $12,544Net Assets 2013: $379,0492013Assets 2014: $379,298Liabilities 2014: $10,015Net Assets 2014: $369,2832014Assets 2015: $382,799Liabilities 2015: $6,362Net Assets 2015: $376,4372015Assets 2016: $391,633Liabilities 2016: $0Net Assets 2016: $391,6332016Assets 2017: $399,861Liabilities 2017: $0Net Assets 2017: $399,8612017Assets 2018: $379,351Liabilities 2018: $2,162Net Assets 2018: $377,1892018Assets 2019: $365,531Liabilities 2019: $11,737Net Assets 2019: $353,7942019Assets 2020: $365,057Liabilities 2020: $8,800Net Assets 2020: $356,2572020Assets 2021: $413,629Liabilities 2021: $9,467Net Assets 2021: $404,1622021Assets 2022: $426,904Liabilities 2022: $11,158Net Assets 2022: $415,7462022Assets 2023: $402,673Liabilities 2023: $11,607Net Assets 2023: $391,0662023Assets 2024: $395,459Liabilities 2024: $14,746Net Assets 2024: $380,7132024Assets 2025: $392,015Liabilities 2025: $14,943Net Assets 2025: $377,0722025

Highlighted filing

2025

Assets$392,015
Liabilities$14,943
Net Assets$377,072

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2012: $89,610Expenses 2012: $73,562Net Income 2012: $16,0482012Revenue 2013: $63,577Expenses 2013: $84,919Net Income 2013: -$21,3422013Revenue 2014: $80,975Expenses 2014: $91,255Net Income 2014: -$10,2802014Revenue 2015: $78,260Expenses 2015: $75,585Net Income 2015: $2,6752015Revenue 2016: $65,818Expenses 2016: $65,876Net Income 2016: -$582016Revenue 2017: $67,959Expenses 2017: $58,977Net Income 2017: $8,9822017Revenue 2018: $51,586Expenses 2018: $72,458Net Income 2018: -$20,8722018Revenue 2019: $43,292Expenses 2019: $66,918Net Income 2019: -$23,6262019Revenue 2020: $77,706Expenses 2020: $68,486Net Income 2020: $9,2202020Revenue 2021: $102,631Expenses 2021: $72,028Net Income 2021: $30,6032021Revenue 2022: $96,896Expenses 2022: $70,943Net Income 2022: $25,9532022Revenue 2023: $76,719Expenses 2023: $89,462Net Income 2023: -$12,7432023Revenue 2024: $83,614Expenses 2024: $95,683Net Income 2024: -$12,0692024Revenue 2025: $80,866Expenses 2025: $106,089Net Income 2025: -$25,2232025

Highlighted filing

2025

Revenue$80,866
Expenses$106,089
Net Income-$25,223

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.92$0.15$3.77$0.81$1.06$0.25
2024Detailed filing. Detailed filing data is available for this year.$3.95$0.15$3.81$0.84$0.96$0.12
2023Detailed filing. Detailed filing data is available for this year.$4.03$0.12$3.91$0.77$0.89$0.13
2022Detailed filing. Detailed filing data is available for this year.$4.27$0.11$4.16$0.97$0.71$0.26
2021Detailed filing. Detailed filing data is available for this year.$4.14$0.09$4.04$1.03$0.72$0.31
2020Detailed filing. Detailed filing data is available for this year.$3.65$0.09$3.56$0.78$0.68$0.09
2019Detailed filing. Detailed filing data is available for this year.$3.66$0.12$3.54$0.43$0.67$0.24
2018Detailed filing. Detailed filing data is available for this year.$3.79$0.02$3.77$0.52$0.72$0.21
2017Detailed filing. Detailed filing data is available for this year.$4.00$0.00$4.00$0.68$0.59$0.09
2016Summary only. Only limited summary data is available for this year.$3.92$0.00$3.92$0.66$0.66$0.00
2015Summary only. Only limited summary data is available for this year.$3.83$0.06$3.76$0.78$0.76$0.03
2014Summary only. Only limited summary data is available for this year.$3.79$0.10$3.69$0.81$0.91$0.10
2013Summary only. Only limited summary data is available for this year.$3.92$0.13$3.79$0.64$0.85$0.21
2012Summary only. Only limited summary data is available for this year.$3.81$0.00$3.81$0.90$0.74$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jul 8, 2025
Return Version
2024v5.0
Gross Receipts
$166,143
Mission and Program Overview

Mission

Fraternal organization consisting of approximately 200 members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$167,221$158,758▼ $8,463
Investments in Publicly Traded Securities$60,267$78,974▲ $18,707
Savings and Temporary Cash Investments$73,478$76,820▲ $3,342
Cash and Non-Interest-Bearing Accounts$88,121$70,392▼ $17,729
Inventories for Sale or Use$6,372$7,071▲ $699
Total Assets$395,459$392,015▼ $3,444
Liabilities
Deferred Revenue$12,027$11,874▼ $153
Accounts Payable and Accrued Expenses$2,719$3,069▲ $350
Total Liabilities$14,746$14,943▲ $197
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$380,713$377,072▼ $3,641
Total Net Assets Fund Balance$380,713$377,072▼ $3,641
Total Liabilities and Net Assets / Fund Balance$395,459$392,015▼ $3,444

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$91,258$184,140$275,398
Land$67,500-$67,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gordon ParsonsTrustee
Jeremy WoodmanTrustee
Kevin BaconTrustee
Charles RubinChaplain
Theresa DensonEsquire
Valerie ParsonsExalted Rule
William LeonardInner Guard
Andrew SayaLeading Knig
Alice HilliardLecturing Kn
Karen WoodLoyal Knight
Mike DamazynSecretary
Pamela Johnson AllenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$27,265
Program Service Revenue
$0
Investment Income
$6,826
Other Revenue
$46,775
All Other Contributions
$13,208
Change in Net Assets
$-25,223
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$106,089
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$39,681
Office Expenses---$8,573
Depreciation Depletion---$8,463
Insurance---$6,142
All Other Expenses---$4,970
Conferences and Meetings---$4,036
Other Expenses---$3,450
Fees for Services Accounting---$2,194
Total Functional Expenses$0$0$0$106,089
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$25,073
Gaming Direct Expenses$15,538
Fundraising Gross Income$5,925
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization consists of dues paying members.

Form 990, Page 6, Part VI, Line 7A

The membership of the organization elects the members of the board of directors.

Form 990, Page 6, Part VI, Line 7B

The membership has the ability to override the decisions of the board.

Form 990, Page 6, Part VI, Line 11B

A copy of the 990 is available to members for review before it is filed.

Form 990, Page 6, Part VI, Line 12C

The conflicts of interest policy is reviewed on an onging basis.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents are available for public inspection by appointment at the organization's offices.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
15-0243060
Phone
3152524351
Address
314 STATE STREET PO BOX 474, AUBURN, NY 13021

Signing Officer

Name
Pamela Johnson Allen
Title
Treasurer
Phone
3152524351
Signed
2025-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pamela Johnson Allen
Formed
1899
Legal Domicile
Ny
Voting Board Members
12
Independent Board Members
12
Employees
4
Volunteers
20

Preparer

Firm
CUDDY & WARD LLP CPA'S
Address
110 GENESEE ST STE 230, AUBURN, NY 13021
Preparer
Richard D Ward CPA
Phone
3152538424
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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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0184140
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0275398
IRS990ScheduleD/LandGrp/BookValueAmt067500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt067500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0158758
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IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt015538
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IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt025073
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt09535
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt015538
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt015538
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IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0PAMELA JOHNSON ALLEN
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IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0314 STATE STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0AUBURN
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CONSISTS OF DUES PAYING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERSHIP OF THE ORGANIZATION ELECTS THE MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERSHIP HAS THE ABILITY TO OVERRIDE THE DECISIONS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE 990 IS AVAILABLE TO MEMBERS FOR REVIEW BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICTS OF INTEREST POLICY IS REVIEWED ON AN ONGING BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION BY APPOINTMENT AT THE ORGANIZATION'S OFFICES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalLiabilitiesEOYAmt014943
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IRS990/TotalLiabilitiesGrp/EOYAmt014943
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0380713
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0377072
IRS990/TotalRevenueGrp/ExclusionAmt022286
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt028690
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt080866
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02625
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0395459
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0392015
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0314 STATE STREET
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IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.ELKS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAMELA JOHNSON ALLEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03152524351
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS OF THE USA LODGE 474
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0150243060
ReturnHeader/Filer/PhoneNum03152524351
ReturnHeader/Filer/USAddress/AddressLine1Txt0314 STATE STREET PO BOX 474
ReturnHeader/Filer/USAddress/CityNm0AUBURN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd013021
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0141809700
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CUDDY & WARD LLP CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0110 GENESEE ST STE 230
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AUBURN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd013021
ReturnHeader/PreparerPersonGrp/PhoneNum03152538424
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD D WARD CPA
ReturnHeader/ReturnTs02025-07-08T07:53:08-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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