Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2025 • EIN 16-0348424

Apr 01, 2024 to Mar 31, 2025 • Filed on Jun 18, 2025

Organization ProfileN/A
60 BroadwayHornell, NY 14843

(607) 324-3121

Siviq Scores

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

Liabilities / Assets

74th percentile

0.13x

Higher debt load relative to assets than 74% of similar nonprofits.

2025 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

64th percentile

0.16x

Higher debt load relative to revenue than 64% of similar nonprofits.

2025 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2025

Net Margin

69th percentile

13%

Higher net margin than 69% of similar nonprofits.

2025 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

61st percentile

$3,000

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2025 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2025

Asset Growth

82nd percentile

12%

Faster asset growth than 82% of similar nonprofits.

2025 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

48th percentile

2.2%

Faster revenue growth than 48% of similar nonprofits.

2025 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$277,356

Up $29,289 (+12%) from 2024

Net Assets

Up

$240,711

Up $30,714 (+15%) from 2024

Liabilities

Down

$36,645

Down $1,425 (-3.7%) from 2024

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin69th percentile

Revenue

Up

$232,272

Up $4,998 (+2.2%) from 2024

Expenses

Down

$201,558

Down $16,513 (-7.6%) from 2024

Net Income

Up

$30,714

Up $21,511 (+234%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth82nd percentile

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

$300K$200K$100K$0Assets 2010: $167,199Liabilities 2010: $7,529Net Assets 2010: $159,6702010Assets 2011: $180,362Liabilities 2011: $14,678Net Assets 2011: $165,6842011Assets 2012: $162,219Liabilities 2012: $20,858Net Assets 2012: $141,3612012Assets 2013: $145,366Liabilities 2013: $13,600Net Assets 2013: $131,7662013Assets 2014: $158,730Liabilities 2014: $14,821Net Assets 2014: $143,9092014Assets 2015: $182,037Liabilities 2015: $35,018Net Assets 2015: $147,0192015Assets 2016: $150,171Liabilities 2016: $28,635Net Assets 2016: $121,5362016Assets 2017: $194,182Liabilities 2017: $5,663Net Assets 2017: $188,5192017Assets 2018: $213,594Liabilities 2018: $34,003Net Assets 2018: $179,5912018Assets 2019: $221,770Liabilities 2019: $37,049Net Assets 2019: $184,7212019Assets 2020: $200,637Liabilities 2020: $21,704Net Assets 2020: $178,9332020Assets 2021: $209,212Liabilities 2021: $20,433Net Assets 2021: $188,7792021Assets 2022: $228,681Liabilities 2022: $23,761Net Assets 2022: $204,9202022Assets 2023: $227,731Liabilities 2023: $26,937Net Assets 2023: $200,7942023Assets 2024: $248,067Liabilities 2024: $38,070Net Assets 2024: $209,9972024Assets 2025: $277,356Liabilities 2025: $36,645Net Assets 2025: $240,7112025

Highlighted filing

2025

Assets$277,356
Liabilities$36,645
Net Assets$240,711
Open 2025 Filing

Operations Trend

Revenue Growth48th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $134,986Expenses 2010: $101,470Net Income 2010: $33,5162010Expenses 2011: $104,6182011Expenses 2012: $93,4982012Expenses 2013: $96,9482013Revenue 2014: $72,200Expenses 2014: $70,290Net Income 2014: $1,9102014Revenue 2015: $70,399Expenses 2015: $70,048Net Income 2015: $3512015Revenue 2016: $63,571Expenses 2016: $56,430Net Income 2016: $7,1412016Revenue 2017: $104,762Expenses 2017: $68,029Net Income 2017: $36,7332017Revenue 2018: $53,774Expenses 2018: $63,522Net Income 2018: -$9,7482018Revenue 2019: $171,117Expenses 2019: $165,987Net Income 2019: $5,1302019Revenue 2020: $180,634Expenses 2020: $186,422Net Income 2020: -$5,7882020Revenue 2021: $164,262Expenses 2021: $154,416Net Income 2021: $9,8462021Revenue 2022: $167,783Expenses 2022: $151,642Net Income 2022: $16,1412022Revenue 2023: $168,753Expenses 2023: $172,879Net Income 2023: -$4,1262023Revenue 2024: $227,274Expenses 2024: $218,071Net Income 2024: $9,2032024Revenue 2025: $232,272Expenses 2025: $201,558Net Income 2025: $30,7142025

Highlighted filing

2025

Revenue$232,272
Expenses$201,558
Net Income$30,714
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jun 18, 2025
Return Version
2024v5.0
Gross Receipts
$690,535
Mission and Program Overview

Mission

SERVICE TO THE COMMUNITY

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$77,019$110,000▲ $32,981
Cash and Non-Interest-Bearing Accounts$72,780$84,692▲ $11,912
Investments in Publicly Traded Securities$91,370$76,078▼ $15,292
Inventories for Sale or Use$6,898$6,586▼ $312
Total Assets$248,067$277,356▲ $29,289
Liabilities
Deferred Revenue$35,368$33,410▼ $1,958
Accounts Payable and Accrued Expenses$2,702$3,235▲ $533
Total Liabilities$38,070$36,645▼ $1,425
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$197,624$233,699▲ $36,075
Net Assets With Donor Restrictions$12,373$7,012▼ $5,361
Total Net Assets Fund Balance$209,997$240,711▲ $30,714
Total Liabilities and Net Assets / Fund Balance$248,067$277,356▲ $29,289

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$64,580$269,350$333,930
Other Land Buildings$17,667$32,259$49,926
Equipment$7,824$32,232$40,056
Land$19,929-$19,929
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Christina KuhnTreasurerPT$3,000$3,000
Melissa Mcinerney KimballSecretaryPT$3,000$3,000

Board Members and Trustees

NameTitle
Christopher DavisTrustee
Joe HarringtonTrustee
Michael GriffinTrustee
William HeadleyTrustee
Todd SmithExalted Rule
Sharon DraperLeading Knig
Daniel SchwartzLecturing Kn
Brian MelhenbacherLodge Esquir
Penny SmithLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$72,217
Program Service Revenue
$929
Investment Income
$9,991
Other Revenue
$149,135
All Other Contributions
$10,500
Change in Net Assets
$30,714
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$122,187
Salaries, Compensation, and Employee Benefits$79,371
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$62,632
Payments to Affiliates---$26,528
Insurance---$14,004
Occupancy---$13,723
Payroll Taxes---$10,739
All Other Expenses---$10,383
Current Officers, Directors, Trustees, and Key Employees---$6,000
Other Expenses---$5,645
Fees for Services Accounting---$5,405
Depreciation Depletion---$4,949
Conferences and Meetings---$3,684
Office Expenses---$1,747
Total Functional Expenses$0$0$0$201,558
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$458,916
Gaming Direct Expenses$410,783
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 is a fraternal order, therefore it has members”

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

“The lodge holds an annual election for the governing officers”

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

“The membership must approve of the decisions made by the governing board.”

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

“The form 990 is provided to the board, reviewed for accuract and filed upon approval.”

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

“The board members are asked to complete a statement at the first meeting of the year stating what, if any, conflicts of interest have arisen.”

Form 990, Page 6, Part VI, Line 19

“All governing documents are available upon written request.”

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order 364
EIN
16-0348424
Phone
6073243121
Address
60 BROADWAY, HORNELL, NY 14843

Signing Officer

Name
Todd Smith
Title
Exalted Ruler
Phone
6073243121
Signed
2025-06-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Smith
Formed
1951
Voting Board Members
9
Independent Board Members
9
Employees
12
Volunteers
50

Preparer

Firm
Wheat & Fitzpatrick
Address
6 GANSEVOORT ST, BATH, NY 14810
Preparer
Charles H Wheat
Phone
6077764308
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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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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt064580
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0269350
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0333930
IRS990ScheduleD/EquipmentGrp/BookValueAmt07824
IRS990ScheduleD/EquipmentGrp/DepreciationAmt032232
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt040056
IRS990ScheduleD/LandGrp/BookValueAmt019929
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt019929
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt017667
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt032259
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt049926
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0110000
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0312538
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0312538
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0410783
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0458916
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0458916
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt048133
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt098245
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt098245
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerPersonNm0CHRISTINA KUHN
IRS990ScheduleG/GamingManagerServicesProvTxt0ORDERS GAMES, PREPARES QUARTERLY REPORTS
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0JENNIFER MARINILLI
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt060 BROADWAY
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0HORNELL
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd014843
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A FRATERNAL ORDER, THEREFORE IT HAS MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LODGE HOLDS AN ANNUAL ELECTION FOR THE GOVERNING OFFICERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERSHIP MUST APPROVE OF THE DECISIONS MADE BY THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PROVIDED TO THE BOARD, REVIEWED FOR ACCURACT AND FILED UPON APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD MEMBERS ARE ASKED TO COMPLETE A STATEMENT AT THE FIRST MEETING OF THE YEAR STATING WHAT, IF ANY, CONFLICTS OF INTEREST HAVE ARISEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON WRITTEN 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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0248067
IRS990/TotalAssetsEOYAmt0277356
IRS990/TotalAssetsGrp/BOYAmt0248067
IRS990/TotalAssetsGrp/EOYAmt0277356
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt072217
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0201558
IRS990/TotalGrossUBIAmt02834
IRS990/TotalLiabilitiesBOYAmt038070
IRS990/TotalLiabilitiesEOYAmt036645
IRS990/TotalLiabilitiesGrp/BOYAmt038070
IRS990/TotalLiabilitiesGrp/EOYAmt036645
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0209997
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0240711
IRS990/TotalProgramServiceRevenueAmt0929
IRS990/TotalReportableCompFromOrgAmt06000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0157221
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0232272
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02834
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0248067
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0277356
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TODD SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum06073243121
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER 364
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0160348424
ReturnHeader/Filer/PhoneNum06073243121
ReturnHeader/Filer/USAddress/AddressLine1Txt060 BROADWAY
ReturnHeader/Filer/USAddress/CityNm0HORNELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014843
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161614572
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WHEAT & FITZPATRICK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06 GANSEVOORT ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BATH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014810
ReturnHeader/PreparerPersonGrp/PhoneNum06077764308
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHARLES H WHEAT
ReturnHeader/ReturnTs02025-07-10T11:03:51-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$277,356
Liabilities
$36,645
Net assets
$240,711
Revenue
$232,272
Expenses
$201,558
Net income
$30,714
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.77$0.37$2.41$2.32$2.02$0.31
2024Detailed filing. Detailed filing data is available for this year.$2.48$0.38$2.10$2.27$2.18$0.09
2023Detailed filing. Detailed filing data is available for this year.$2.28$0.27$2.01$1.69$1.73$0.04
2022Detailed filing. Detailed filing data is available for this year.$2.29$0.24$2.05$1.68$1.52$0.16
2021Detailed filing. Detailed filing data is available for this year.$2.09$0.20$1.89$1.64$1.54$0.10
2020Detailed filing. Detailed filing data is available for this year.$2.01$0.22$1.79$1.81$1.86$0.06
2019Detailed filing. Detailed filing data is available for this year.$2.22$0.37$1.85$1.71$1.66$0.05
2018Detailed filing. Detailed filing data is available for this year.$2.14$0.34$1.80$0.54$0.64$0.10
2017Detailed filing. Detailed filing data is available for this year.$1.94$0.06$1.89$1.05$0.68$0.37
2016Detailed filing. Detailed filing data is available for this year.$1.50$0.29$1.22$0.64$0.56$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.82$0.35$1.47$0.70$0.70$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.59$0.15$1.44$0.72$0.70$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$0.14$1.32$0.97
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$0.21$1.41$0.93
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.15$1.66$1.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.08$1.60$1.35$1.01$0.34