Civic Intelligence

Benevolent & Protective Order of Elks # 1702

990 • Fiscal year 2020 • EIN 15-0512149

Apr 01, 2019 to Mar 31, 2020 • Filed on Sep 30, 2020

20 Bowers StreetMassena, NY 13662

(315) 769-2929

Siviq Scores

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

Liabilities / Assets

71st percentile

0.11x

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

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

58th percentile

0.13x

Higher debt load relative to revenue than 58% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Net Margin

65th percentile

6.2%

Higher net margin than 65% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

75th percentile

$5,500

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Asset Growth

80th percentile

5.5%

Faster asset growth than 80% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

80th percentile

13%

Faster revenue growth than 80% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$317,033

Up $16,525 (+5.5%) from 2019

Net Assets

Up

$281,139

Up $17,603 (+6.7%) from 2019

Liabilities

Down

$35,894

Down $1,078 (-2.9%) from 2019

Revenue

Up

$284,779

Up $33,840 (+13%) from 2019

Expenses

Down

$267,176

Down $10,872 (-3.9%) from 2019

Net Income

Up

$17,603

Up $44,712 (+165%) from 2019

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $333,979Liabilities 2012: $39,232Net Assets 2012: $294,7472012Assets 2013: $304,726Liabilities 2013: $31,852Net Assets 2013: $272,8742013Assets 2014: $282,407Liabilities 2014: $15,195Net Assets 2014: $267,2122014Assets 2015: $313,530Liabilities 2015: $38,515Net Assets 2015: $275,0152015Assets 2016: $291,812Liabilities 2016: $37,811Net Assets 2016: $254,0012016Assets 2017: $302,378Liabilities 2017: $47,330Net Assets 2017: $255,0482017Assets 2018: $321,598Liabilities 2018: $30,953Net Assets 2018: $290,6452018Assets 2019: $300,508Liabilities 2019: $36,972Net Assets 2019: $263,5362019Assets 2020: $317,033Liabilities 2020: $35,894Net Assets 2020: $281,1392020Assets 2021: $308,677Liabilities 2021: $46,651Net Assets 2021: $262,0262021Assets 2022: $286,693Liabilities 2022: $54,158Net Assets 2022: $232,5352022Assets 2023: $288,166Liabilities 2023: $78,560Net Assets 2023: $209,6062023Assets 2024: $246,172Liabilities 2024: $72,530Net Assets 2024: $173,6422024Assets 2025: $246,995Liabilities 2025: $50,690Net Assets 2025: $196,3052025

Highlighted filing

2020

Assets$317,033
Liabilities$35,894
Net Assets$281,139

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2012: $220,9122012Expenses 2013: $228,8042013Revenue 2014: $227,477Expenses 2014: $233,139Net Income 2014: -$5,6622014Revenue 2015: $234,413Expenses 2015: $226,610Net Income 2015: $7,8032015Revenue 2016: $209,225Expenses 2016: $230,239Net Income 2016: -$21,0142016Revenue 2017: $237,549Expenses 2017: $236,502Net Income 2017: $1,0472017Revenue 2018: $284,466Expenses 2018: $248,869Net Income 2018: $35,5972018Revenue 2019: $250,939Expenses 2019: $278,048Net Income 2019: -$27,1092019Revenue 2020: $284,779Expenses 2020: $267,176Net Income 2020: $17,6032020Revenue 2021: $200,552Expenses 2021: $252,898Net Income 2021: -$52,3462021Revenue 2022: $268,197Expenses 2022: $297,688Net Income 2022: -$29,4912022Revenue 2023: $284,142Expenses 2023: $305,689Net Income 2023: -$21,5472023Revenue 2024: $284,050Expenses 2024: $320,019Net Income 2024: -$35,9692024Revenue 2025: $283,832Expenses 2025: $261,149Net Income 2025: $22,6832025

Highlighted filing

2020

Revenue$284,779
Expenses$267,176
Net Income$17,603
Jump To
Filing Snapshot
Filing Period
Apr 1, 2019 to Mar 31, 2020
Signed
Sep 30, 2020
Return Version
2019v5.0
Gross Receipts
$966,132
Mission and Program Overview

Mission

The organization provides services to individuals with cerebral palsy, educates the youth against drugs, clothes needy children, and comforts hospitalized veterans at nursing homes.

To provide services to needy individuals in the north country.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$243,536$261,139▲ $17,603
Cash and Non-Interest-Bearing Accounts$136,297$146,599▲ $10,302
Land, Buildings, and Equipment, Net$138,645$138,449▼ $196
Savings and Temporary Cash Investments$20,000$20,096▲ $96
Pd in Cap Srpls Land Bldg Eqp Fund$20,000$20,000→ $0
Inventories for Sale or Use$4,592$10,876▲ $6,284
Prepaid Expenses and Deferred Charges$974$1,013▲ $39
Total Assets$300,508$317,033▲ $16,525
Liabilities
Deferred Revenue$23,724$19,295▼ $4,429
Accounts Payable and Accrued Expenses$13,248$16,599▲ $3,351
Total Liabilities$36,972$35,894▼ $1,078
Net Assets / Fund Balance
Total Net Assets Fund Balance$263,536$281,139▲ $17,603
Total Liabilities and Net Assets / Fund Balance$300,508$317,033▲ $16,525

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$103,959$365,001$468,960
Equipment$30,740$128,112$158,852
Land$3,750-$3,750
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melanie SmithTreasurerPT$5,500$5,500
Dennis ManchesterSecretaryPT$5,000$5,000

Board Members and Trustees

NameTitle
David PowerTrustee
David RootTrustee
James BrothersTrustee
Randy TyoTrustee
Dianne MeyerChaplain
Phil a St AmandEsquire
Zach HelmerExalted Rule
Robert WeaverInner Guard
Justin BlanchardLeading Knig
Kyle DitullioLecturing Kn
Steve HuntLoyal Knight
Mildred WeaverTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$48,931
Program Service Revenue
$17,182
Investment Income
$1,995
Other Revenue
$216,671
All Other Contributions
$5,000
Change in Net Assets
$17,603
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$154,766
Salaries, Compensation, and Employee Benefits$87,246
Grants and Similar Amounts Paid$25,164
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$69,618
Occupancy---$35,050
Grants to Domestic Individuals---$25,164
Depreciation Depletion---$14,872
All Other Expenses---$12,416
Other Expenses---$10,659
Current Officers, Directors, Trustees, and Key Employees---$10,500
Conferences and Meetings---$8,118
Insurance---$7,738
Payroll Taxes---$7,128
Office Expenses---$6,365
Fees for Services Accounting---$5,348
Total Functional Expenses$0$0$0$267,176
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$672,763
Gaming Direct Expenses$566,208
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 2

Mildred weaver robert weaver tiler inner guard married

Form 990, Page 6, Part VI, Line 6

THERE ARE MEMBERS

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

Subject to approval by members.

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

Subject to approval by members

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

A draft is given to all board members. It is looked over at a board meeting.

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

Related party transactions are monitored for any conflicts of interest before proceeding with the transaction.

Form 990, Page 6, Part VI, Line 19

A copy of the policies is available for examination by the public

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
15-0512149
Phone
3157692929
Address
20 BOWERS STREET, MASSENA, NY 13662

Signing Officer

Name
Dennis Manchester
Title
Secretary
Phone
3157692929
Signed
2020-09-30

Organization Details

Principal Officer
Zach Helmer
Formed
1946
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
14
Volunteers
50

Preparer

Firm
Whalen Davey & Looney CPA Llp
Address
31 GLENN STREET, MASSENA, NY 13662
Preparer
Patrick J Dowdle CPA
Phone
3157692200
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IRS990/ProgramServiceRevenueGrp/Desc0CHARITY FUND
IRS990/ProgramServiceRevenueGrp/Desc1MAJOR PROJECTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt012920
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14262
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt012920
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14262
IRS990/ProgSrvcAccomActy2Grp/Desc0NATIONAL FOUNDATION FOR SCHOLARSHIPS AND EDUCATION
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01580
IRS990/ProgSrvcAccomActy2Grp/GrantAmt01580
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01455
IRS990/ProgSrvcAccomActy3Grp/Desc0MAJOR PROJECTS FOR CEREBAL PALSY
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01315
IRS990/ProgSrvcAccomActy3Grp/GrantAmt01315
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt04262
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt046024
IRS990/PYGrantsAndSimilarPaidAmt031487
IRS990/PYInvestmentIncomeAmt01400
IRS990/PYOtherExpensesAmt0150044
IRS990/PYOtherRevenueAmt0192249
IRS990/PYProgramServiceRevenueAmt011266
IRS990/PYRevenuesLessExpensesAmt0-27109
IRS990/PYSalariesCompEmpBnftPaidAmt096517
IRS990/PYTotalExpensesAmt0278048
IRS990/PYTotalRevenueAmt0250939
IRS990/ReconcilationRevenueExpnssAmt017603
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt011956
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0243536
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0261139
IRS990/SavingsAndTempCashInvstGrp/BOYAmt020000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt020096
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0103959
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0365001
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0468960
IRS990ScheduleD/EquipmentGrp/BookValueAmt030740
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0128112
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0158852
IRS990ScheduleD/LandGrp/BookValueAmt03750
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03750
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0138449
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt040680
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0506464
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0547144
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0566208
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt046779
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0625984
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0672763
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0106555
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt019064
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt019064
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0MELANIE SMITH
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGES ALL GAMING ACTIVITY
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0MELANIE SMITH
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt020 BOWERS STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0MASSENA
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd013662
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt08356
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt11315
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt21580
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt34403
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt46042
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt53468
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0COMMUNITY PROGRAMS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1MAJOR PROJECTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2NATIONAL FOUNDATION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3CHARITY FUND
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4YOUTH AND VETERAN PROGRAM
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt5MISCELLANEOUS DONATIONS
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MILDRED WEAVER ROBERT WEAVER TILER INNER GUARD MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SUBJECT TO APPROVAL BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SUBJECT TO APPROVAL BY MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A DRAFT IS GIVEN TO ALL BOARD MEMBERS. IT IS LOOKED OVER AT A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5RELATED PARTY TRANSACTIONS ARE MONITORED FOR ANY CONFLICTS OF INTEREST BEFORE PROCEEDING WITH THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6A COPY OF THE POLICIES IS AVAILABLE FOR EXAMINATION BY THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0300508
IRS990/TotalAssetsEOYAmt0317033
IRS990/TotalAssetsGrp/BOYAmt0300508
IRS990/TotalAssetsGrp/EOYAmt0317033
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt048931
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0267176
IRS990/TotalGrossUBIAmt026125
IRS990/TotalLiabilitiesBOYAmt036972
IRS990/TotalLiabilitiesEOYAmt035894
IRS990/TotalLiabilitiesGrp/BOYAmt036972
IRS990/TotalLiabilitiesGrp/EOYAmt035894
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0263536
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0281139
IRS990/TotalProgramServiceExpensesAmt025164
IRS990/TotalProgramServiceRevenueAmt017182
IRS990/TotalReportableCompFromOrgAmt010500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0209723
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0284779
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt026125
IRS990/TotalVolunteersCnt050

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.47$0.51$1.96$2.84$2.61$0.23
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.46$0.73$1.74$2.84$3.20$0.36
2023Detailed filing. Detailed filing data is available for this year.$2.88$0.79$2.10$2.84$3.06$0.22
2022Detailed filing. Detailed filing data is available for this year.$2.87$0.54$2.33$2.68$2.98$0.29
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.09$0.47$2.62$2.01$2.53$0.52
2020Detailed filing. Detailed filing data is available for this year.$3.17$0.36$2.81$2.85$2.67$0.18
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.01$0.37$2.64$2.51$2.78$0.27
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.22$0.31$2.91$2.84$2.49$0.36
2017Detailed filing. Detailed filing data is available for this year.$3.02$0.47$2.55$2.38$2.37$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.92$0.38$2.54$2.09$2.30$0.21
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.14$0.39$2.75$2.34$2.27$0.08
2014Detailed filing. Detailed filing data is available for this year.$2.82$0.15$2.67$2.27$2.33$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.05$0.32$2.73$2.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.34$0.39$2.95$2.21