Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2020 • EIN 22-0764370

Apr 01, 2019 to Mar 31, 2020 • Filed on Jul 24, 2020

48 Ames AvenueRutherford, NJ 07070

(201) 939-9755

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.09x

Higher debt load relative to assets than 73% of similar nonprofits.

2020 filings • 501(c)8 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

82nd percentile

0.28x

Higher debt load relative to revenue than 82% of similar nonprofits.

2020 filings • 501(c)8 • <$500k nonprofits • Source year 2020

Net Margin

90th percentile

32%

Higher net margin than 90% of similar nonprofits.

2020 filings • 501(c)8 • <$500k nonprofits • Source year 2020

Top Officer Pay

82nd percentile

$1,500

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2020 filings • 501(c)8 • <$500k nonprofits • Source year 2020

Asset Growth

54th percentile

-0.4%

Faster asset growth than 54% of similar nonprofits.

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

Revenue Growth

92nd percentile

40%

Faster revenue growth than 92% of similar nonprofits.

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

Assets

Down

$335,276

Down $1,256 (-0.4%) from 2019

Net Assets

Up

$306,517

Up $5,283 (+1.8%) from 2019

Liabilities

Down

$28,759

Down $6,539 (-19%) from 2019

Revenue

Up

$103,353

Up $29,490 (+40%) from 2019

Expenses

Up

$70,194

Up $21,586 (+44%) from 2019

Net Income

Up

$33,159

Up $7,904 (+31%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $204,067Liabilities 2012: $50,6542012Assets 2013: $223,649Liabilities 2013: $47,3922013Assets 2014: $237,584Liabilities 2014: $44,9462014Assets 2015: $227,150Liabilities 2015: $40,3632015Assets 2016: $233,425Liabilities 2016: $37,1002016Assets 2017: $258,877Liabilities 2017: $37,009Net Assets 2017: $221,8682017Assets 2018: $316,686Liabilities 2018: $41,020Net Assets 2018: $275,6662018Assets 2019: $336,532Liabilities 2019: $35,298Net Assets 2019: $301,2342019Assets 2020: $335,276Liabilities 2020: $28,759Net Assets 2020: $306,5172020Assets 2021: $342,394Liabilities 2021: $23,344Net Assets 2021: $319,0502021Assets 2022: $377,351Liabilities 2022: $22,715Net Assets 2022: $354,6362022Assets 2023: $391,807Liabilities 2023: $26,758Net Assets 2023: $365,0492023Assets 2024: $444,817Liabilities 2024: $38,489Net Assets 2024: $406,3282024Assets 2025: $459,888Liabilities 2025: $42,200Net Assets 2025: $417,6882025

Highlighted filing

2020

Assets$335,276
Liabilities$28,759
Net Assets$306,517

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2012: $139,022Expenses 2012: $153,645Net Income 2012: -$14,6232012Revenue 2013: $131,873Expenses 2013: $113,307Net Income 2013: $18,5662013Revenue 2014: $135,552Expenses 2014: $128,991Net Income 2014: $6,5612014Revenue 2015: $125,145Expenses 2015: $137,249Net Income 2015: -$12,1042015Revenue 2016: $115,384Expenses 2016: $98,892Net Income 2016: $16,4922016Revenue 2017: $51,914Expenses 2017: $45,998Net Income 2017: $5,9162017Revenue 2018: $91,637Expenses 2018: $47,220Net Income 2018: $44,4172018Revenue 2019: $73,863Expenses 2019: $48,608Net Income 2019: $25,2552019Revenue 2020: $103,353Expenses 2020: $70,194Net Income 2020: $33,1592020Revenue 2021: $35,121Expenses 2021: $58,904Net Income 2021: -$23,7832021Revenue 2022: $96,091Expenses 2022: $67,982Net Income 2022: $28,1092022Revenue 2023: $95,981Expenses 2023: $71,230Net Income 2023: $24,7512023Revenue 2024: $105,181Expenses 2024: $93,249Net Income 2024: $11,9322024Revenue 2025: $55,050Expenses 2025: $80,679Net Income 2025: -$25,6292025

Highlighted filing

2020

Revenue$103,353
Expenses$70,194
Net Income$33,159
Jump To
Filing Snapshot
Filing Period
Apr 1, 2019 to Mar 31, 2020
Signed
Jul 24, 2020
Return Version
2019v5.0
Gross Receipts
$212,838
Mission and Program Overview

Mission

Aid special needs children, veterans & youth of the community & promote civic & local projects.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$162,730$179,766▲ $17,036
Investments in Publicly Traded Securities$116,712$90,491▼ $26,221
Land, Buildings, and Equipment, Net$48,520$51,607▲ $3,087
Inventories for Sale or Use$8,256$12,078▲ $3,822
Prepaid Expenses and Deferred Charges-$1,100-
Intangible Assets$314$234▼ $80
Savings and Temporary Cash Investments-$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-
Total Assets$336,532$335,276▼ $1,256
Other Assets Total-$0-
Liabilities
Deferred Revenue$14,922$14,670▼ $252
Other Liabilities$5,470$6,707▲ $1,237
Mortgage Notes Payable Secured by Investment Property$10,564$4,541▼ $6,023
Accounts Payable and Accrued Expenses$4,342$2,841▼ $1,501
Total Liabilities$35,298$28,759▼ $6,539
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$190,773$185,753▼ $5,020
Net Assets With Donor Restrictions$110,461$120,764▲ $10,303
Total Net Assets Fund Balance$301,234$306,517▲ $5,283
Total Liabilities and Net Assets / Fund Balance$336,532$335,276▼ $1,256

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$43,300$44,431$87,731
Equipment$7,509$19,737$27,246
Other Land Buildings$797$133$928
Buildings$1--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Donna HildVice President-$1,500$1,500
Linda TabachukTreasurerPT$730$730

Board Members and Trustees

NameTitle
Jeffrey McGowanPresident
Beth TooleVice President
Woodley JosephVice President
John BadoTrustee
Richard RovitoTrustee
Ronald Bornemann JrTrustee
Timothy JoyceTrustee
William GumbmanTrustee
Maria ShymkoChaplain
Ann MeryEsquire
Christine LainoInner Guard
Thomas HuffmanSecretary
Jessica DavidsonTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$14,423
Program Service Revenue
$50,975
Investment Income
$1,951
Other Revenue
$36,004
All Other Contributions
$14,423
Change in Net Assets
$33,159
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$67,706
Salaries, Compensation, and Employee Benefits$2,488
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$17,561--$17,561
All Other Expenses$5,723--$5,723
Insurance$5,582--$5,582
Depreciation Depletion$5,467--$5,467
Other Expenses$4,043--$4,043
Office Expenses$3,022--$3,022
Current Officers, Directors, Trustees, and Key Employees---$2,230
Fees for Services Accounting$1,143--$1,143
Payroll Taxes$258--$258
Total Functional Expenses$67,964$0$0$70,194
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$49,345
Fundraising Direct Expenses$42,436
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Childrens Dinner & Activities$49,345$49,345$42,436$6,909
Total Events$49,345$49,345$42,436$6,909
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
District Vets Committee$6,490
District Hoop Shoot Committee$215
Rounding$2
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of 547
EIN
22-0764370
Phone
2019399755
Address
48 Ames Avenue, Rutherford, NJ 07070

Signing Officer

Name
Linda Tabachuk
Title
Treasurer
Signed
2020-07-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey McGowan
Legal Domicile
Nj
Voting Board Members
15
Independent Board Members
0
Employees
2

Preparer

Firm
Ryan Financial
Address
15 Union Avenue, Rutherford, NJ 07070
Preparer
Edward J Ryan Jr
Phone
2019396744
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Unrealized loss on investments (restricted) = -$1278

Other Changes In Net Assets Or Fund Balances - Other Decreases

Unrealized loss on investments (unrestricted) = -$26598

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IRS990/InventoriesForSaleOrUseGrp/EOYAmt012078
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01951
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01951
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0116712
IRS990/InvestmentsPubTradedSecGrp/EOYAmt090491
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt064301
IRS990/LandBldgEquipBasisNetGrp/BOYAmt048520
IRS990/LandBldgEquipBasisNetGrp/EOYAmt051607
IRS990/LandBldgEquipCostOrOtherBssAmt0115908
IRS990/LegalDomicileStateCd0NJ
IRS990/LessRentalExpensesGrp/RealAmt036901
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0Aid special needs children, veterans & youth of the community & promote civic & local projects.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt010564
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt04541
IRS990/NetAssetsOrFundBalancesBOYAmt0301234
IRS990/NetAssetsOrFundBalancesEOYAmt0306517
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt06909
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt031753
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt031753
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-2658
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0-2658
IRS990/NetUnrelatedBusTxblIncmAmt0-2658
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0190773
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0185753
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt03022
IRS990/OfficeExpensesGrp/TotalAmt03022
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-27876
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Utilities
IRS990/OtherExpensesGrp/Desc1Grand Lodge & State Assessment
IRS990/OtherExpensesGrp/Desc2Buildings and Grounds
IRS990/OtherExpensesGrp/Desc3Lodge Committees
IRS990/OtherExpensesGrp/ProgramServicesAmt014131
IRS990/OtherExpensesGrp/ProgramServicesAmt16119
IRS990/OtherExpensesGrp/ProgramServicesAmt24915
IRS990/OtherExpensesGrp/ProgramServicesAmt34043
IRS990/OtherExpensesGrp/TotalAmt014131
IRS990/OtherExpensesGrp/TotalAmt16119
IRS990/OtherExpensesGrp/TotalAmt24915
IRS990/OtherExpensesGrp/TotalAmt34043
IRS990/OtherLiabilitiesGrp/BOYAmt05470
IRS990/OtherLiabilitiesGrp/EOYAmt06707
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0258
IRS990/PayrollTaxesGrp/TotalAmt0258
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01100
IRS990/PrincipalOfficerNm0Jeffrey McGowan
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Dinners & Club Activities
IRS990/ProgramServiceRevenueGrp/Desc1Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/ExclusionAmt031281
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt019694
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt031281
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt119694
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt08406
IRS990/PYInvestmentIncomeAmt01792
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt046120
IRS990/PYOtherRevenueAmt027689
IRS990/PYProgramServiceRevenueAmt035976
IRS990/PYRevenuesLessExpensesAmt025255
IRS990/PYSalariesCompEmpBnftPaidAmt02488
IRS990/PYTotalExpensesAmt048608
IRS990/PYTotalRevenueAmt073863
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt033159
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-2658
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01
IRS990ScheduleD/EquipmentGrp/BookValueAmt07509
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019737
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027246
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt043300
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt044431
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt087731
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0797
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0133
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt02
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0928
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0215
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16490
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0District Hoop Shoot Committee
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1District Vets Committee
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt051607
IRS990ScheduleD/TotalLiabilityAmt06707
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt042436
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Special Childrens Dinner & Activities
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt049345
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt049345
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt049345
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt049345
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt06909
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt042436
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt042436
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Unrealized loss on investments (restricted) = -$1278
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Unrealized loss on investments (unrestricted) = -$26598
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.60$0.42$4.18$0.55$0.81$0.26
2024Detailed filing. Detailed filing data is available for this year.$4.45$0.38$4.06$1.05$0.93$0.12
2023Detailed filing. Detailed filing data is available for this year.$3.92$0.27$3.65$0.96$0.71$0.25
2022Detailed filing. Detailed filing data is available for this year.$3.77$0.23$3.55$0.96$0.68$0.28
2021Detailed filing. Detailed filing data is available for this year.$3.42$0.23$3.19$0.35$0.59$0.24
2020Detailed filing. Detailed filing data is available for this year.$3.35$0.29$3.07$1.03$0.70$0.33
2019Detailed filing. Detailed filing data is available for this year.$3.37$0.35$3.01$0.74$0.49$0.25
2018Detailed filing. Detailed filing data is available for this year.$3.17$0.41$2.76$0.92$0.47$0.44
2017Detailed filing. Detailed filing data is available for this year.$2.59$0.37$2.22$0.52$0.46$0.06
2016Summary only. Only limited summary data is available for this year.$2.33$0.37$1.15$0.99$0.16
2015Summary only. Only limited summary data is available for this year.$2.27$0.40$1.25$1.37$0.12
2014Summary only. Only limited summary data is available for this year.$2.38$0.45$1.36$1.29$0.07
2013Summary only. Only limited summary data is available for this year.$2.24$0.47$1.32$1.13$0.19
2012Summary only. Only limited summary data is available for this year.$2.04$0.51$1.39$1.54$0.15
Peer Organizations

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