Civic Intelligence

Benevolent & Protective Order of Elks # 1702

990 • Fiscal year 2022 • EIN 15-0512149

Apr 01, 2021 to Mar 31, 2022 • Filed on Jun 28, 2022

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

80th percentile

0.19x

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

2022 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

66th percentile

0.20x

Higher debt load relative to revenue than 66% of similar nonprofits.

2022 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2022

Net Margin

16th percentile

-11%

Higher net margin than 16% of similar nonprofits.

2022 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

76th percentile

$6,500

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2022 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2022

Asset Growth

12th percentile

-7.1%

Faster asset growth than 12% of similar nonprofits.

2022 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

53rd percentile

34%

Faster revenue growth than 53% of similar nonprofits.

2022 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$286,693

Down $21,984 (-7.1%) from 2021

Net Assets

Down

$232,535

Down $29,491 (-11%) from 2021

Liabilities

Up

$54,158

Up $7,507 (+16%) from 2021

Revenue

Up

$268,197

Up $67,645 (+34%) from 2021

Expenses

Up

$297,688

Up $44,790 (+18%) from 2021

Net Income

Up

-$29,491

Up $22,855 (+44%) from 2021

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

2022

Assets$286,693
Liabilities$54,158
Net Assets$232,535

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

2022

Revenue$268,197
Expenses$297,688
Net Income-$29,491
Jump To
Filing Snapshot
Filing Period
Apr 1, 2021 to Mar 31, 2022
Signed
Jun 28, 2022
Return Version
2021v4.0
Gross Receipts
$862,745
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$242,026$212,535▼ $29,491
Cash and Non-Interest-Bearing Accounts$145,875$133,667▼ $12,208
Land, Buildings, and Equipment, Net$130,985$117,892▼ $13,093
Savings and Temporary Cash Investments$20,000$20,000→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$20,000$20,000→ $0
Inventories for Sale or Use$9,781$13,893▲ $4,112
Prepaid Expenses and Deferred Charges$2,036$1,241▼ $795
Total Assets$308,677$286,693▼ $21,984
Liabilities
Accounts Payable and Accrued Expenses$20,741$28,517▲ $7,776
Deferred Revenue$25,910$25,641▼ $269
Total Liabilities$46,651$54,158▲ $7,507
Net Assets / Fund Balance
Total Net Assets Fund Balance$262,026$232,535▼ $29,491
Total Liabilities and Net Assets / Fund Balance$308,677$286,693▼ $21,984

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$84,136$384,824$468,960
Equipment$30,006$138,433$168,439
Land$3,750-$3,750
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melanie SmithTreasurerPT$6,500$6,500
Phil a St AmandSecretaryPT$5,000$5,000

Board Members and Trustees

NameTitle
Chip GeorgeTrustee
Chuck SearsTrustee
Dave GeraceTrustee
Ken McgowanTrustee
Randy TyoTrustee
Dianne MeyerChaplain
Steven HuntExalted Rule
Mildred WeaverInner Guard
Kyle DitullioLeading Knig
Jennifer RowledgeLecturing Kn
Nathan LashombLoyal Knight
Robert WeaverTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$53,649
Program Service Revenue
$6,681
Investment Income
$1,220
Other Revenue
$206,647
All Other Contributions
$10,500
Change in Net Assets
$-29,491
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$155,733
Salaries, Compensation, and Employee Benefits$115,676
Grants and Similar Amounts Paid$26,279
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$93,134
Occupancy---$38,998
Grants to Domestic Individuals---$26,279
Depreciation Depletion---$15,571
All Other Expenses---$15,208
Other Expenses---$11,686
Current Officers, Directors, Trustees, and Key Employees---$11,500
Payroll Taxes---$11,042
Conferences and Meetings---$9,146
Insurance---$7,147
Office Expenses---$5,615
Fees for Services Accounting---$3,995
Advertising---$624
Total Functional Expenses$0$0$0$297,688
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$569,039
Gaming Direct Expenses$471,919
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 inner guard tiler 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
Phil a St Amand
Title
Secretary
Phone
3157692929
Signed
2022-06-28

Organization Details

Principal Officer
Steven Hunt
Formed
1946
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
9
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/PrepaidExpensesDefrdChargesGrp/EOYAmt01241
IRS990/PrincipalOfficerNm0STEVEN HUNT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CHARITY FUND
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06681
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06681
IRS990/ProgSrvcAccomActy2Grp/Desc0NATIONAL FOUNDATION FOR SCHOLARSHIPS AND EDUCATION
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01000
IRS990/ProgSrvcAccomActy2Grp/GrantAmt01000
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0327
IRS990/ProgSrvcAccomActy3Grp/Desc0MAJOR PROJECTS FOR CEREBAL PALSY
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0149
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt051579
IRS990/PYGrantsAndSimilarPaidAmt030423
IRS990/PYInvestmentIncomeAmt01285
IRS990/PYOtherExpensesAmt0132415
IRS990/PYOtherRevenueAmt0132260
IRS990/PYProgramServiceRevenueAmt015428
IRS990/PYRevenuesLessExpensesAmt0-52346
IRS990/PYSalariesCompEmpBnftPaidAmt090060
IRS990/PYTotalExpensesAmt0252898
IRS990/PYTotalRevenueAmt0200552
IRS990/ReconcilationRevenueExpnssAmt0-29491
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt06205
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0242026
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0212535
IRS990/SavingsAndTempCashInvstGrp/BOYAmt020000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt020000
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt084136
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0384824
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0468960
IRS990ScheduleD/EquipmentGrp/BookValueAmt030006
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0138433
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0168439
IRS990ScheduleD/LandGrp/BookValueAmt03750
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03750
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0117892
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt071410
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0383913
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0455323
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0471919
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt087937
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0481102
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0569039
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt097120
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt016596
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt016596
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/CashGrantAmt09365
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt11000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt21566
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt38129
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt46219
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0COMMUNITY PROGRAMS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1NATIONAL FOUNDATION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2CHARITY FUND
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3VETERAN PROGRAM
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4MISCELLANEOUS DONATIONS
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MILDRED WEAVER ROBERT WEAVER INNER GUARD TILER 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/TotalAssetsBOYAmt0308677
IRS990/TotalAssetsEOYAmt0286693
IRS990/TotalAssetsGrp/BOYAmt0308677
IRS990/TotalAssetsGrp/EOYAmt0286693
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt053649
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0297688
IRS990/TotalGrossUBIAmt014831
IRS990/TotalLiabilitiesBOYAmt046651
IRS990/TotalLiabilitiesEOYAmt054158
IRS990/TotalLiabilitiesGrp/BOYAmt046651
IRS990/TotalLiabilitiesGrp/EOYAmt054158
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0262026
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0232535
IRS990/TotalProgramServiceExpensesAmt026279
IRS990/TotalProgramServiceRevenueAmt06681
IRS990/TotalReportableCompFromOrgAmt011500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0199717
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0268197
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt014831
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0308677
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0286693
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt020 BOWERS STREET

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.$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