Liabilities / Assets
46th percentile
Higher debt load relative to assets than 46% of similar nonprofits.
EIN 16-0348425 • 501(c)8 • Niagara Falls, NY
Profile
The elks is a fraternal organization which collects dues from members and rents from the caterer for the purpose of helping those in need. Funds invested earns interest and is used to help those in need.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
46th percentile
Higher debt load relative to assets than 46% of similar nonprofits.
Liabilities / Revenue
50th percentile
Higher debt load relative to revenue than 50% of similar nonprofits.
Net Margin
74th percentile
Higher net margin than 74% of similar nonprofits.
Top Officer Pay
70th percentile
Higher top officer pay than 70% of similar nonprofits.
Top officer pay equals 2.8% of source-year revenue.
Asset Growth
16th percentile
Faster asset growth than 16% of similar nonprofits.
Revenue Growth
74th percentile
Faster revenue growth than 74% of similar nonprofits.
Assets
Down$532,867
Down $26,972 (-4.8%) from 2023
Liabilities
Down$4,625
Down $46,745 (-91%) from 2023
Net Assets
Up$528,242
Up $19,773 (+3.9%) from 2023
Revenue
Up$140,699
Up $25,883 (+23%) from 2023
Expenses
Down$114,233
Down $11,348 (-9.0%) from 2023
Net Income
Up$26,466
Up $37,231 (+346%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The elks is a fraternal organization which collects dues from members and rents from the caterer for the purpose of helping those in need. Funds invested earns interest and is used to help those in need.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $390,754 | $372,846 | ▼ $17,908 |
| Savings and Temporary Cash Investments | $130,463 | $140,589 | ▲ $10,126 |
| Cash and Non-Interest-Bearing Accounts | $33,423 | $14,233 | ▼ $19,190 |
| Inventories for Sale or Use | $5,199 | $5,199 | → $0 |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $559,839 | $532,867 | ▼ $26,972 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Deferred Revenue | $22,081 | $2,968 | ▼ $19,113 |
| Other Liabilities | $23,835 | $1,575 | ▼ $22,260 |
| Accounts Payable and Accrued Expenses | $5,454 | $82 | ▼ $5,372 |
| Total Liabilities | $51,370 | $4,625 | ▼ $46,745 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $503,275 | $523,048 | ▲ $19,773 |
| Net Assets With Donor Restrictions | $5,194 | $5,194 | → $0 |
| Total Net Assets Fund Balance | $508,469 | $528,242 | ▲ $19,773 |
| Total Liabilities and Net Assets / Fund Balance | $559,839 | $532,867 | ▼ $26,972 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $332,087 | $80,163 | $412,250 |
| Leasehold Improvements | $22,517 | $41,369 | $63,886 |
| Equipment | $5,492 | $24,898 | $30,390 |
| Land | $12,750 | - | $12,750 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Viola Zagskorn | Director | PT | $3,900 | $3,900 |
| Name | Title |
|---|---|
| Ken Perrypdd | 3 Yr Trustee |
| Bill Coleman | 4 Yr Trustee |
| Robin Coleman | 5 Yr Trustee |
| Nelson Cerrito | Director |
| Cynthia L Blackman | Exaulted Ruler |
| Vicky Komerowski | Leading Knight |
| Tracy a Gilmore | Secretary |
| Adam Wall | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $98,160 |
| Salaries, Compensation, and Employee Benefits | $16,073 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | - | - | - | $40,245 |
| Depreciation Depletion | - | - | - | $17,908 |
| Insurance | - | - | - | $13,782 |
| Other Salaries and Wages | - | - | - | $9,856 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $3,900 |
| All Other Expenses | - | - | - | $3,513 |
| Payroll Taxes | - | - | - | $2,317 |
| Other Expenses | - | - | - | $1,500 |
| Fees for Services Accounting | - | - | - | $1,420 |
| Office Expenses | - | - | - | $1,380 |
| Conferences and Meetings | - | - | - | $1,080 |
| Total Functional Expenses | $0 | $0 | $0 | $114,233 |
| Line Item | Amount |
|---|---|
| Gaming Gross Income | $53,215 |
| Gaming Direct Expenses | $7,408 |
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Payroll & Taxes | $1,289 |
| Sales Tax and Payroll | $286 |
“MEMBERSHIP”
“Membership elects trustees to govern lodge”
“Such items are brought to membership to vote on at regular meetings”
“Reviewed by finance committee and treasurer”
“Finance committee and treasurer review annual elks report and form 990. After such review, the annual report and form 990 is filed with elks usa and irs.the trustees oversee financial and contractual activities of the lodge, create budgets and approve all contracts. These items also must be approved by general membership.”
“Form 990 is available for public inspection. Annual elks report for lodge filed with elks usa.”
“DEFEERED = -$6693”
“The lodge is for members only”
“PREPARER EXPLANATION FOR NOT FIRST E-FILING FORM 990-T DUE TO REASONABLE CAUSE------------------------------------------------------------------------------The Form 990-T, Exempt Organization Business Income Tax Return, for the year ended 3/31/2021 was inadvertently paper filed and received by the IRS on July 13, 2021 prior to the due date of August 15, 2021. We do our best and make every effort to timely file all reports and comply with the Internal Revenue Service Code for our firm clients. This was the first year electronic filing of form 990-T was required under the Taxpayer First Act which was effective for Form 990-T filed after July 1, 2020. Our tax software program's e-file activity report was incorrectly processed by our firm's Administrative Department, whereas Form 990-T was marked for e-filing, but upon processing the Form 990-T was paper filed inadvertently.(covid pandemic certainly didn't help and was most distractive in many ways).On behalf of the Benevolent and Protective Order of Elks 346, we respectfully request, under the provisions of reasonable cause, that all penalties and interest relative to the paper filing of form 990-T for the year ended 3/31/2021 not be assessed. No tax was due. Our firm has implemented internal control policies to prevent such an error in the future, and we sincerely apologize for any inconvenience caused the Internal Revenue Service regarding this matter.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 5454 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 82 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE ELKS IS A FRATERNAL ORGANIZATION WHICH COLLECTS DUES FROM MEMBERS AND RENTS FROM THE CATERER FOR THE PURPOSE OF HELPING THOSE IN NEED. FUNDS INVESTED EARNS INTEREST AND IS USED TO HELP THOSE IN NEED. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherContributionsAmt | 0 | 20664 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 3513 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | LAURIE MARTELLI |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7162972727 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 7710 BUFFALO AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NIAGARA FALLS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 14304 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 33423 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 14233 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 3900 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1080 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 16776 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 32623 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 555 |
| IRS990/CYOtherExpensesAmt | 0 | 98160 |
| IRS990/CYOtherRevenueAmt | 0 | 107521 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 26466 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 16073 |
| IRS990/CYTotalExpensesAmt | 0 | 114233 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 140699 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 22081 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 2968 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 17908 |
| IRS990/Desc | 0 | ASSISTANCE TO A VARIETY OF PEOPLE,VETERANS AND NON PROFIT GROUPS |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 5194 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 5194 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 7 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1420 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | VIOLA ZAGSKORN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | NELSON CERRITO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | VICKY KOMEROWSKI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CYNTHIA L BLACKMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | BILL COLEMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ROBIN COLEMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KEN PERRYPDD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | TRACY A GILMORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ADAM WALL |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 3900 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | LEADING KNIGHT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | EXAULTED RULER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | 4 YR TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | 5 YR TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | 3 YR TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Treasurer |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1896 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | true |
| IRS990/GamingDirectExpensesAmt | 0 | 7408 |
| IRS990/GamingGrossIncomeAmt | 0 | 53215 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 164883 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 29525 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 41237 |
| IRS990/GroupExemptionNum | 0 | 1156 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 13782 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 5199 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 5199 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 555 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 555 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 146430 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 390754 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 372846 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 519276 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 11959 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE ELKS IS A FRATERNAL ORGANIZATION WHICH COLLECTS DUES FROM MEMBERS AND RENTS FROM THE CATERER FOR THE PURPOSE OF HELPING THOSE IN NEED. FUNDS INVESTED EARNS INTEREST AND IS USED TO HELP THOSE IN NEED. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 508469 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 528242 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt | 0 | 45807 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 45807 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 24461 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 24461 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 29525 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 29525 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 503275 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 523048 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 40245 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1380 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -6693 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | ALLOCATED TO UBIT |
| IRS990/OtherExpensesGrp/Desc | 1 | PER CAPITA-STATE |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | YOUTH PROGRAMS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 7896 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 5680 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3756 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1500 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 23835 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1575 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | BAR ALLOCATED TO UBIT |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | LODGE FUND MISC 50/50 |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | RENTS |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 6008 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 1720 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 6008 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 1 | 1720 |
| IRS990/OtherRevenueTotalAmt | 0 | 7728 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 9856 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 2317 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | CYNTHIA L BLACKMAN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 7923 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 104953 |
| IRS990/PYOtherRevenueAmt | 0 | 106893 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -10765 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 20628 |
| IRS990/PYTotalExpensesAmt | 0 | 125581 |
| IRS990/PYTotalRevenueAmt | 0 | 114816 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 26466 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 29525 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 130463 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 140589 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 332087 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 80163 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 412250 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 5492 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 24898 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 30390 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 12750 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 12750 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 22517 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 41369 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 63886 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1289 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 286 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL & TAXES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | SALES TAX AND PAYROLL |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 372846 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1575 |
| IRS990ScheduleG/AgrmtProfFundraisingActyInd | 0 | false |
| IRS990ScheduleG/CharitableDistributionRqrInd | 0 | false |
| IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt | 0 | 7408 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt | 0 | 44965 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt | 0 | 8250 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt | 0 | 53215 |
| IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt | 0 | 45807 |
| IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt | 0 | 7199 |
| IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt | 0 | 7408 |
| IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt | 0 | 209 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd | 0 | true |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd | 0 | true |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd | 0 | true |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingOwnFacilityPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingWithNonmembersInd | 0 | true |
| IRS990ScheduleG/LicensedInd | 0 | true |
| IRS990ScheduleG/LicenseSuspendedEtcInd | 0 | false |
| IRS990ScheduleG/MemberOfOtherEntityInd | 0 | false |
| IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt | 0 | DONNA ROUTHIER |
| IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt | 0 | PO BOX 130 |
| IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm | 0 | NIAGARA FALLS |
| IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd | 0 | NY |
| IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd | 0 | 14304 |
| IRS990ScheduleG/StatesWhereGamingConductedCd | 0 | NY |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MEMBERSHIP |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERSHIP ELECTS TRUSTEES TO GOVERN LODGE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | SUCH ITEMS ARE BROUGHT TO MEMBERSHIP TO VOTE ON AT REGULAR MEETINGS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | REVIEWED BY FINANCE COMMITTEE AND TREASURER |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | FINANCE COMMITTEE AND TREASURER REVIEW ANNUAL ELKS REPORT AND FORM 990. AFTER SUCH REVIEW, THE ANNUAL REPORT AND FORM 990 IS FILED WITH ELKS USA AND IRS.THE TRUSTEES OVERSEE FINANCIAL AND CONTRACTUAL ACTIVITIES OF THE LODGE, CREATE BUDGETS AND APPROVE ALL CONTRACTS. THESE ITEMS ALSO MUST BE APPROVED BY GENERAL MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DEFEERED = -$6693 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE LODGE IS FOR MEMBERS ONLY |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION. ANNUAL ELKS REPORT FOR LODGE FILED WITH ELKS USA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | PREPARER EXPLANATION FOR NOT FIRST E-FILING FORM 990-T DUE TO REASONABLE CAUSE------------------------------------------------------------------------------The Form 990-T, Exempt Organization Business Income Tax Return, for the year ended 3/31/2021 was inadvertently paper filed and received by the IRS on July 13, 2021 prior to the due date of August 15, 2021. We do our best and make every effort to timely file all reports and comply with the Internal Revenue Service Code for our firm clients. This was the first year electronic filing of form 990-T was required under the Taxpayer First Act which was effective for Form 990-T filed after July 1, 2020. Our tax software program's e-file activity report was incorrectly processed by our firm's Administrative Department, whereas Form 990-T was marked for e-filing, but upon processing the Form 990-T was paper filed inadvertently.(covid pandemic certainly didn't help and was most distractive in many ways).On behalf of the Benevolent and Protective Order of Elks 346, we respectfully request, under the provisions of reasonable cause, that all penalties and interest relative to the paper filing of form 990-T for the year ended 3/31/2021 not be assessed. No tax was due. Our firm has implemented internal control policies to prevent such an error in the future, and we sincerely apologize for any inconvenience caused the Internal Revenue Service regarding this matter. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, Line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part XI, Line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | PART V, LINE a &b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | PART VI LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Statement Note 1 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 559839 |
| IRS990/TotalAssetsEOYAmt | 0 | 532867 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 559839 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 532867 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 32623 |
| IRS990/TotalEmployeeCnt | 0 | 7 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 114233 |
| IRS990/TotalGrossUBIAmt | 0 | 7728 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 51370 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 4625 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 51370 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 4625 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 508469 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 528242 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 0 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 3900 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 29525 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 70823 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 140699 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 7728 |
| IRS990/TotalVolunteersCnt | 0 | 120 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 559839 |
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