Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2016 • EIN 15-0243130

Apr 01, 2015 to Mar 31, 2016 • Filed on Jun 29, 2016

132 West Fifth StreetOswego, NY 13126

(315) 343-1660

Siviq Scores

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

Liabilities / Assets

80th percentile

0.20x

Higher debt load relative to assets than 80% of similar nonprofits.

2016 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

71st percentile

0.36x

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

2016 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2016

Net Margin

78th percentile

16%

Higher net margin than 78% of similar nonprofits.

2016 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

56th percentile

$4,000

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2016 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2016

Asset Growth

79th percentile

5.0%

Faster asset growth than 79% of similar nonprofits.

2016 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

19th percentile

-18%

Faster revenue growth than 19% of similar nonprofits.

2016 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$466,528

Up $22,085 (+5.0%) from 2015

Net Assets

Up

$375,452

Up $35,620 (+10%) from 2015

Liabilities

Down

$91,076

Down $13,535 (-13%) from 2015

Revenue

Down

$249,886

Down $53,065 (-18%) from 2015

Expenses

Down

$210,516

Down $45,485 (-18%) from 2015

Net Income

Down

$39,370

Down $7,580 (-16%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $483,647Liabilities 2012: $156,268Net Assets 2012: $327,3792012Assets 2013: $416,740Liabilities 2013: $122,587Net Assets 2013: $294,1532013Assets 2014: $406,406Liabilities 2014: $113,524Net Assets 2014: $292,8822014Assets 2015: $444,443Liabilities 2015: $104,611Net Assets 2015: $339,8322015Assets 2016: $466,528Liabilities 2016: $91,076Net Assets 2016: $375,4522016Assets 2017: $489,710Liabilities 2017: $89,109Net Assets 2017: $400,6012017Assets 2018: $484,245Liabilities 2018: $76,868Net Assets 2018: $407,3772018Assets 2019: $508,669Liabilities 2019: $65,658Net Assets 2019: $443,0112019Assets 2020: $586,806Liabilities 2020: $55,465Net Assets 2020: $531,3412020Assets 2021: $604,076Liabilities 2021: $46,414Net Assets 2021: $557,6622021Assets 2022: $694,356Liabilities 2022: $49,992Net Assets 2022: $644,3642022Assets 2023: $772,445Liabilities 2023: $60,966Net Assets 2023: $711,4792023Assets 2024: $843,263Liabilities 2024: $73,508Net Assets 2024: $769,7552024Assets 2025: $878,699Liabilities 2025: $70,563Net Assets 2025: $808,1362025

Highlighted filing

2016

Assets$466,528
Liabilities$91,076
Net Assets$375,452

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $335,977Expenses 2012: $367,661Net Income 2012: -$31,6842012Revenue 2013: $576,000Expenses 2013: $593,318Net Income 2013: -$17,3182013Revenue 2014: $344,757Expenses 2014: $351,695Net Income 2014: -$6,9382014Revenue 2015: $302,951Expenses 2015: $256,001Net Income 2015: $46,9502015Revenue 2016: $249,886Expenses 2016: $210,516Net Income 2016: $39,3702016Revenue 2017: $166,638Expenses 2017: $150,163Net Income 2017: $16,4752017Revenue 2018: $149,540Expenses 2018: $144,706Net Income 2018: $4,8342018Revenue 2019: $210,887Expenses 2019: $177,016Net Income 2019: $33,8712019Revenue 2020: $291,661Expenses 2020: $197,749Net Income 2020: $93,9122020Revenue 2021: $121,655Expenses 2021: $105,180Net Income 2021: $16,4752021Revenue 2022: $275,422Expenses 2022: $186,422Net Income 2022: $89,0002022Revenue 2023: $314,031Expenses 2023: $240,079Net Income 2023: $73,9522023Revenue 2024: $324,570Expenses 2024: $265,285Net Income 2024: $59,2852024Revenue 2025: $267,566Expenses 2025: $228,530Net Income 2025: $39,0362025

Highlighted filing

2016

Revenue$249,886
Expenses$210,516
Net Income$39,370
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Jun 29, 2016
Return Version
2015v2.1
Gross Receipts
$1,101,690
Mission and Program Overview

Mission

Charitable civic and community activities involving youth, veterans and the elderly of the community

Charitable civic and community activities involoving youth, veterans and the elderly of the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$339,832$375,452▲ $35,620
Land, Buildings, and Equipment, Net$190,555$198,488▲ $7,933
Cash and Non-Interest-Bearing Accounts$167,117$189,477▲ $22,360
Savings and Temporary Cash Investments$55,655$51,904▼ $3,751
Inventories for Sale or Use$12,920$20,768▲ $7,848
Prepaid Expenses and Deferred Charges$18,196$5,891▼ $12,305
Total Assets$444,443$466,528▲ $22,085
Liabilities
Mortgage Notes Payable Secured by Investment Property$91,465$80,998▼ $10,467
Deferred Revenue$6,405$6,654▲ $249
Other Liabilities$6,741$3,424▼ $3,317
Total Liabilities$104,611$91,076▼ $13,535
Net Assets / Fund Balance
Total Net Assets Fund Balance$339,832$375,452▲ $35,620
Total Liabilities and Net Assets / Fund Balance$444,443$466,528▲ $22,085

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$664,187$664,187
Equipment$33,488$279,382$312,870
Land$165,000-$165,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Eric CronkSecretaryPT$4,000$4,000
William H ChorleyTreasurerPT$4,000$4,000

Board Members and Trustees

NameTitle
Andrew CombsTrustee
Colleen RinaldoTrustee
Dan CapellaTrustee
John TaylorTrustee
Thomas MilamTrustee
Carol SimpsonChaplain
Robert HolmesEsquire
James OldenbergExalted Rule
Edward VivelamoreInner Guard
Charlotte SerenoLeading Knig
Nelson MetzLecturing Kn
Kenneth EllsworthLoyal Knight
Steven PoydockTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$144,009
Program Service Revenue
$0
Investment Income
$821
Other Revenue
$105,056
All Other Contributions
$89,661
Change in Net Assets
$39,370
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$134,813
Salaries, Compensation, and Employee Benefits$75,703
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$62,796--$62,796
All Other Expenses$19,283--$19,283
Office Expenses$14,437--$14,437
Other Expenses$13,926--$13,926
Current Officers, Directors, Trustees, and Key Employees$8,000--$8,000
Conferences and Meetings$5,446--$5,446
Payroll Taxes$4,907--$4,907
Occupancy$4,315--$4,315
Insurance$3,817--$3,817
Fees for Services Accounting$3,623--$3,623
Information Technology$3,236--$3,236
Advertising$681--$681
Total Functional Expenses$210,516$0$0$210,516
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$610,592
Gaming Direct Expenses$584,737
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
Other Liabilities$3,424
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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, Page 6, Part VI, Line 6

The organization is organized with members.

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

The organization has members who have power to elect or appoint one or more members of the governing body.

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

There are governance decisions of the organization reserved to the national grand lodge without approval of the oswego elks lodge.

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

Form 990 is reviewed at a meeting of the officers and trustees prior to filing.

Form 990, Page 6, Part VI, Line 19

Governing documents are available from the secretary upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent Protective Order of Elks
EIN
15-0243130
Phone
3153431660
Address
132 WEST FIFTH STREET, OSWEGO, NY 13126

Signing Officer

Name
Charlotte Sereno
Title
Exalted Ruler
Phone
3153431660
Signed
2016-06-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charlotte Sereno
Formed
1895
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
37
Volunteers
850

Preparer

Firm
BURDICK & PEARSON CPA'S PLLC
Address
168 WEST FIRST STREET, OSWEGO, NY 13126
Preparer
Arthur F Pearson CPA
Phone
3153439101
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IRS990/OtherExpensesGrp/ProgramServicesAmt214626
IRS990/OtherExpensesGrp/ProgramServicesAmt313926
IRS990/OtherExpensesGrp/TotalAmt032049
IRS990/OtherExpensesGrp/TotalAmt119374
IRS990/OtherExpensesGrp/TotalAmt214626
IRS990/OtherExpensesGrp/TotalAmt313926
IRS990/OtherLiabilitiesGrp/BOYAmt06741
IRS990/OtherLiabilitiesGrp/EOYAmt03424
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt062796
IRS990/OtherSalariesAndWagesGrp/TotalAmt062796
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt04907
IRS990/PayrollTaxesGrp/TotalAmt04907
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt018196
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05891
IRS990/PrincipalOfficerNm0CHARLOTTE SERENO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0149192
IRS990/PYInvestmentIncomeAmt01726
IRS990/PYOtherExpensesAmt0143114
IRS990/PYOtherRevenueAmt0152033
IRS990/PYRevenuesLessExpensesAmt046950
IRS990/PYSalariesCompEmpBnftPaidAmt0112887
IRS990/PYTotalExpensesAmt0256001
IRS990/PYTotalRevenueAmt0302951
IRS990/ReconcilationRevenueExpnssAmt039370
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0339832
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0375452
IRS990/SavingsAndTempCashInvstGrp/BOYAmt055655
IRS990/SavingsAndTempCashInvstGrp/EOYAmt051904
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0664187
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0664187
IRS990ScheduleD/EquipmentGrp/BookValueAmt033488
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0279382
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0312870
IRS990ScheduleD/LandGrp/BookValueAmt0165000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0165000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03424
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0198488
IRS990ScheduleD/TotalLiabilityAmt03424
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt017651
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0140412
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt025548
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0292248
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0458208
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0584737
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0180380
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt053808
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0376404
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0610592
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt025855
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt02898
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt042518
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt015618
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt024002
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt027254
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt049046
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt07711
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt084011
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0ANDREW J COMBS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0132 WEST 5TH STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0OSWEGO
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd013126
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0NEW YORK 17,651
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS ORGANIZED WITH MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS WHO HAVE POWER TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE ARE GOVERNANCE DECISIONS OF THE ORGANIZATION RESERVED TO THE NATIONAL GRAND LODGE WITHOUT APPROVAL OF THE OSWEGO ELKS LODGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED AT A MEETING OF THE OFFICERS AND TRUSTEES PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE AVAILABLE FROM THE SECRETARY UPON REQUEST.
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 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0444443
IRS990/TotalAssetsEOYAmt0466528
IRS990/TotalAssetsGrp/BOYAmt0444443
IRS990/TotalAssetsGrp/EOYAmt0466528
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0144009
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0210516
IRS990/TotalFunctionalExpensesGrp/TotalAmt0210516
IRS990/TotalGrossUBIAmt017899
IRS990/TotalLiabilitiesBOYAmt0104611
IRS990/TotalLiabilitiesEOYAmt091076
IRS990/TotalLiabilitiesGrp/BOYAmt0104611
IRS990/TotalLiabilitiesGrp/EOYAmt091076
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0339832
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0375452
IRS990/TotalProgramServiceExpensesAmt0210516
IRS990/TotalReportableCompFromOrgAmt08000
IRS990/TotalRevenueGrp/ExclusionAmt025855
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt062123
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0249886
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt017899
IRS990/TotalVolunteersCnt0850
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0444443
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0466528
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 125
IRS990/USAddress/CityNm0MINETTO

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.79$0.71$8.08$2.68$2.29$0.39
2024Detailed filing. Detailed filing data is available for this year.$8.43$0.74$7.70$3.25$2.65$0.59
2023Detailed filing. Detailed filing data is available for this year.$7.72$0.61$7.11$3.14$2.40$0.74
2022Detailed filing. Detailed filing data is available for this year.$6.94$0.50$6.44$2.75$1.86$0.89
2021Detailed filing. Detailed filing data is available for this year.$6.04$0.46$5.58$1.22$1.05$0.16
2020Detailed filing. Detailed filing data is available for this year.$5.87$0.55$5.31$2.92$1.98$0.94
2019Detailed filing. Detailed filing data is available for this year.$5.09$0.66$4.43$2.11$1.77$0.34
2018Detailed filing. Detailed filing data is available for this year.$4.84$0.77$4.07$1.50$1.45$0.05
2017Detailed filing. Detailed filing data is available for this year.$4.90$0.89$4.01$1.67$1.50$0.16
2016Detailed filing. Detailed filing data is available for this year.$4.67$0.91$3.75$2.50$2.11$0.39
2015Detailed filing. Detailed filing data is available for this year.$4.44$1.05$3.40$3.03$2.56$0.47
2014Detailed filing. Detailed filing data is available for this year.$4.06$1.14$2.93$3.45$3.52$0.07
2013Summary only. Only limited summary data is available for this year.$4.17$1.23$2.94$5.76$5.93$0.17
2012Summary only. Only limited summary data is available for this year.$4.84$1.56$3.27$3.36$3.68$0.32
Peer Organizations

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