Civic Intelligence

Benevolent and Protective Order of Elks

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.

7710 Buffalo AvenueNiagara Falls, NY 14304

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

46th percentile

0.01x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.03x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2024

Net Margin

74th percentile

19%

Higher net margin than 74% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

70th percentile

$3,900

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

501(c)8 • $500k-$1M nonprofits • Source year 2024

Asset Growth

16th percentile

-4.8%

Faster asset growth than 16% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

23%

Faster revenue growth than 74% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2011: $206,220Liabilities 2011: $28,346Net Assets 2011: $177,8742011Assets 2012: $202,981Liabilities 2012: $11,485Net Assets 2012: $191,4962012Assets 2013: $229,412Liabilities 2013: $17,138Net Assets 2013: $212,2742013Assets 2014: $224,642Liabilities 2014: $34,534Net Assets 2014: $190,1082014Assets 2015: $951,467Liabilities 2015: $20,345Net Assets 2015: $931,1222015Assets 2016: $868,602Liabilities 2016: $16,501Net Assets 2016: $852,1012016Assets 2017: $824,524Liabilities 2017: $15,312Net Assets 2017: $809,2122017Assets 2018: $765,841Liabilities 2018: $16,285Net Assets 2018: $749,5562018Assets 2019: $716,594Liabilities 2019: $23,373Net Assets 2019: $693,2212019Assets 2020: $646,787Liabilities 2020: $28,771Net Assets 2020: $618,0162020Assets 2021: $601,860Liabilities 2021: $41,521Net Assets 2021: $560,3392021Assets 2022: $558,151Liabilities 2022: $38,917Net Assets 2022: $519,2342022Assets 2023: $559,839Liabilities 2023: $51,370Net Assets 2023: $508,4692023Assets 2024: $532,867Liabilities 2024: $4,625Net Assets 2024: $528,2422024

Highlighted filing

2024

Assets$532,867
Liabilities$4,625
Net Assets$528,242

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $135,5412011Revenue 2012: $128,209Expenses 2012: $114,587Net Income 2012: $13,6222012Expenses 2013: $169,3692013Revenue 2014: $149,440Expenses 2014: $171,607Net Income 2014: -$22,1672014Revenue 2015: $929,968Expenses 2015: $188,953Net Income 2015: $741,0152015Revenue 2016: $158,199Expenses 2016: $237,220Net Income 2016: -$79,0212016Revenue 2017: $166,363Expenses 2017: $209,252Net Income 2017: -$42,8892017Revenue 2018: $72,648Expenses 2018: $132,304Net Income 2018: -$59,6562018Revenue 2019: $71,002Expenses 2019: $127,337Net Income 2019: -$56,3352019Revenue 2020: $49,497Expenses 2020: $124,701Net Income 2020: -$75,2042020Revenue 2021: $32,937Expenses 2021: $89,747Net Income 2021: -$56,8102021Revenue 2022: $91,136Expenses 2022: $132,808Net Income 2022: -$41,6722022Revenue 2023: $114,816Expenses 2023: $125,581Net Income 2023: -$10,7652023Revenue 2024: $140,699Expenses 2024: $114,233Net Income 2024: $26,4662024

Highlighted filing

2024

Revenue$140,699
Expenses$114,233
Net Income$26,466

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.33$0.05$5.28$1.41$1.14$0.26
2023Detailed filing. Detailed filing data is available for this year.$5.60$0.51$5.08$1.15$1.26$0.11
2022Detailed filing. Detailed filing data is available for this year.$5.58$0.39$5.19$0.91$1.33$0.42
2021Detailed filing. Detailed filing data is available for this year.$6.02$0.42$5.60$0.33$0.90$0.57
2020Detailed filing. Detailed filing data is available for this year.$6.47$0.29$6.18$0.49$1.25$0.75
2019Detailed filing. Detailed filing data is available for this year.$7.17$0.23$6.93$0.71$1.27$0.56
2018Detailed filing. Detailed filing data is available for this year.$7.66$0.16$7.50$0.73$1.32$0.60
2017Detailed filing. Detailed filing data is available for this year.$8.25$0.15$8.09$1.66$2.09$0.43
2016Detailed filing. Detailed filing data is available for this year.$8.69$0.17$8.52$1.58$2.37$0.79
2015Detailed filing. Detailed filing data is available for this year.$9.51$0.20$9.31$9.30$1.89$7.41
2014Detailed filing. Detailed filing data is available for this year.$2.25$0.35$1.90$1.49$1.72$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.17$2.12$1.69
2012Summary only. Only limited summary data is available for this year.$2.03$0.11$1.91$1.28$1.15$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$0.28$1.78$1.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Oct 10, 2025
Return Version
2023v6.0
Gross Receipts
$164,883
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Viola ZagskornDirectorPT$3,900$3,900

Board Members and Trustees

NameTitle
Ken Perrypdd3 Yr Trustee
Bill Coleman4 Yr Trustee
Robin Coleman5 Yr Trustee
Nelson CerritoDirector
Cynthia L BlackmanExaulted Ruler
Vicky KomerowskiLeading Knight
Tracy a GilmoreSecretary
Adam WallTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$32,623
Program Service Revenue
$0
Investment Income
$555
Other Revenue
$107,521
All Other Contributions
$20,664
Change in Net Assets
$26,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$53,215
Gaming Direct Expenses$7,408
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll & Taxes$1,289
Sales Tax and Payroll$286
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

MEMBERSHIP

Form 990, Part VI, Section A, Line 7A

Membership elects trustees to govern lodge

Form 990, Part VI, Section A, Line 7B

Such items are brought to membership to vote on at regular meetings

Form 990, Part VI, Section B, Line 11B

Reviewed by finance committee and treasurer

Form 990, Part VI, Section C, Line 19

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.

Part VI Line 19

Form 990 is available for public inspection. Annual elks report for lodge filed with elks usa.

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order of Elks
EIN
16-0348425
Phone
7162972727
Address
7710 BUFFALO AVENUE, NIAGARA FALLS, NY 14304

Signing Officer

Name
Adam Wall
Title
Treasurer
Signed
2025-10-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cynthia L Blackman
Formed
1896
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
7
Volunteers
120

Preparer

Firm
Brown & Company LLP
Address
4992 Sweet Home Road, Niagara Falls, NY 14305
Preparer
Steven H Brown CPA
Phone
7162988000
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

DEFEERED = -$6693

PART V, LINE A &B

The lodge is for members only

Statement Note 1

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.

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IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0146430
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0390754
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0372846
IRS990/LandBldgEquipCostOrOtherBssAmt0519276
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt011959
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE 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/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0508469
IRS990/NetAssetsOrFundBalancesEOYAmt0528242
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt045807
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt045807
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt024461
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt024461
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt029525
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt029525
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0503275
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0523048
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt040245
IRS990/OfficeExpensesGrp/TotalAmt01380
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-6693
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0ALLOCATED TO UBIT
IRS990/OtherExpensesGrp/Desc1PER CAPITA-STATE
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3YOUTH PROGRAMS
IRS990/OtherExpensesGrp/TotalAmt07896
IRS990/OtherExpensesGrp/TotalAmt15680
IRS990/OtherExpensesGrp/TotalAmt23756
IRS990/OtherExpensesGrp/TotalAmt31500
IRS990/OtherLiabilitiesGrp/BOYAmt023835
IRS990/OtherLiabilitiesGrp/EOYAmt01575
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0BAR ALLOCATED TO UBIT
IRS990/OtherRevenueMiscGrp/Desc1LODGE FUND MISC 50/50
IRS990/OtherRevenueMiscGrp/Desc2RENTS
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06008
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11720
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt06008
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt11720
IRS990/OtherRevenueTotalAmt07728
IRS990/OtherSalariesAndWagesGrp/TotalAmt09856
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt02317
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0CYNTHIA L BLACKMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt07923
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0104953
IRS990/PYOtherRevenueAmt0106893
IRS990/PYRevenuesLessExpensesAmt0-10765
IRS990/PYSalariesCompEmpBnftPaidAmt020628
IRS990/PYTotalExpensesAmt0125581
IRS990/PYTotalRevenueAmt0114816
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt026466
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt029525
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0130463
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0140589
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0332087
IRS990ScheduleD/BuildingsGrp/DepreciationAmt080163
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0412250
IRS990ScheduleD/EquipmentGrp/BookValueAmt05492
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024898
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030390
IRS990ScheduleD/LandGrp/BookValueAmt012750
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt012750
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt022517
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt041369
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt063886
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01289
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1286
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL & TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX AND PAYROLL
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0372846
IRS990ScheduleD/TotalLiabilityAmt01575
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt07408
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt044965
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt08250
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt053215
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt045807
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt07199
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt07408
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0209
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/GamingWithNonmembersInd0true
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0DONNA ROUTHIER
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 130
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0NIAGARA FALLS
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd014304
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP ELECTS TRUSTEES TO GOVERN LODGE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SUCH ITEMS ARE BROUGHT TO MEMBERSHIP TO VOTE ON AT REGULAR MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEWED BY FINANCE COMMITTEE AND TREASURER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FINANCE 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/ExplanationTxt5DEFEERED = -$6693
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE LODGE IS FOR MEMBERS ONLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION. ANNUAL ELKS REPORT FOR LODGE FILED WITH ELKS USA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PREPARER 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/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART V, LINE a &b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7PART VI LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Statement Note 1
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0559839
IRS990/TotalAssetsEOYAmt0532867
IRS990/TotalAssetsGrp/BOYAmt0559839
IRS990/TotalAssetsGrp/EOYAmt0532867
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt032623
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0114233
IRS990/TotalGrossUBIAmt07728
IRS990/TotalLiabilitiesBOYAmt051370
IRS990/TotalLiabilitiesEOYAmt04625
IRS990/TotalLiabilitiesGrp/BOYAmt051370
IRS990/TotalLiabilitiesGrp/EOYAmt04625
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0508469
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0528242
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt03900
IRS990/TotalRevenueGrp/ExclusionAmt029525
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt070823
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0140699
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt07728
IRS990/TotalVolunteersCnt0120
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0559839

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