Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990EZ • Fiscal year 2023 • EIN 23-7135933

Apr 01, 2022 to Mar 31, 2023 • Filed on Jul 28, 2023

1400 N Henry StreetBay City, MI 48706

(989) 892-2281

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.41x

Higher debt load relative to assets than 93% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

98th percentile

1.82x

Higher debt load relative to revenue than 98% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Net Margin

61st percentile

7.8%

Higher net margin than 61% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Top Officer Pay

82nd percentile

$900

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Assets

$250,803

No earlier filing loaded for comparison.

Net Assets

$148,374

No earlier filing loaded for comparison.

Liabilities

$102,429

No earlier filing loaded for comparison.

Revenue

$56,146

No earlier filing loaded for comparison.

Expenses

$51,740

No earlier filing loaded for comparison.

Net Income

$4,406

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2023: $250,803Liabilities 2023: $102,429Net Assets 2023: $148,3742023Assets 2024: $238,406Liabilities 2024: $99,230Net Assets 2024: $139,1762024Assets 2025: $231,119Liabilities 2025: $94,838Net Assets 2025: $136,2812025

Highlighted filing

2023

Assets$250,803
Liabilities$102,429
Net Assets$148,374

Operations Trend

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

$60K$40K$20K$0-$20KRevenue 2023: $56,146Expenses 2023: $51,740Net Income 2023: $4,4062023Revenue 2024: $42,310Expenses 2024: $54,391Net Income 2024: -$12,0812024Revenue 2025: $48,925Expenses 2025: $51,522Net Income 2025: -$2,5972025

Highlighted filing

2023

Revenue$56,146
Expenses$51,740
Net Income$4,406
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Jul 28, 2023
Return Version
2022v5.0
Gross Receipts
$100,267
Mission and Program Overview

Mission

Fraternal order under the lodge system for which income obtained is for the exclusive benefit of its members.

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION PROVIDED FOR ITS 179 MEMBERS A SOCIAL GATHERING PLACE TO CONDUCT SOCIAL ACTIVITIES INCLUDING FUND RAISING EVENTS TO RAISE MONEY FOR HANDICAP, YOUTH AND VETERENS REMEMBRANCE ACTIVITIES.--
THE ORGANIZATION CONDUCTED VARIOUS PROGRAMS FOR LOCAL HANDICAPPED, YOUTH AND VETERAN INDIVIDUALS IN THE FORM OF ACTIVITIES AND PROGRAMS TO FOSTER THEIR CONTINUAL DEVELOPMENT AND PARTICIPATION IN THE COMMUNITY.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
HOWARD O DIEHLSecretaryPT$900-$900
EDWARD RODDA JRExalted RulePT$0--
RYAN RUSZALAEst. LeadingPT$0--
SHEILA JENSENEst. Loyal KPT$0--
DAVID PENTKOWSKIEst LecturinPT$0--
KELLIE J SNYDERTreasurerPT$0--
JEAN ANN STYN-DESHANOTrusteePT$0--
JERRY DESHANOTrusteePT$0--
MICHAEL MALLECKTrusteePT$0--
ANTHONY F BOSCOTrusteePT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Veteran Activit$24,606$9,606$14,729$-5,123
Christmas Baske$6,715$6,715$8,093$-1,378
Total Events$36,976$21,976$24,647$-2,671
Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
23-7135933
Phone
9898922281
Address
1400 N HENRY STREET, BAY CITY, MI 48706

Signing Officer

Name
Howard O Diehl
Title
Secretary
Phone
9892451763
Signed
2023-07-28
Discuss with paid preparer
Yes

Preparer

Firm
Stephenson & Company Pc
Address
PO BOX 592, EAST TAWAS, MI 48730-0592
Preparer
Donald W Brannan CPA
Phone
9893624491
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses office 2,784 conferences 3,123 mortgage int. 5,078 insurance 2,061 misc. Exp & officers 2,430 licences & taxes 2,262 program supplies 507 equipment rental 434 non-investment depreciation 7,688 total 26,367

Form 990-ez, Part I, Line 20

Net unrealized loss on investments -1,818

Form 990-ez, Part II, Line 24

Inventories for sale or use 0 1,912 furniture, fixtures & equipment 5,082 5,082 less accumulated depreciation 1,189 2,018 total 3,893 4,976

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 80 106 deferred revenue 12,174 14,251 mortgage payable 90,220 88,072

Form 990-ez, Part III

Fraternal order under the lodge system for which income obtained is for the exclusive benefit of its members.

Raw XML Appendix176 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0KELLIE J SNYDER
IRS990EZ/BooksInCareOfDetail/PhoneNum09898922281
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01400 N HENRY STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BAY CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048706
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt040791
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt049110
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt026534
IRS990EZ/CostOfGoodsSoldAmt013525
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt04406
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03634
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0248260
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0250803
IRS990EZ/FundraisingGrossIncomeAmt027403
IRS990EZ/GrantsAndSimilarAmountsPaidAmt05781
IRS990EZ/GrossProfitLossSlsOfInvntryAmt016439
IRS990EZ/GrossReceiptsAmt0100267
IRS990EZ/GrossSalesOfInventoryAmt029964
IRS990EZ/GroupExemptionNum01156
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0582
IRS990EZ/LandAndBuildingsGrp/BOYAmt0203576
IRS990EZ/LandAndBuildingsGrp/EOYAmt0196717
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt015184
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0145786
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0148374
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0145786
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0148374
IRS990EZ/OccupancyRentUtltsAndMaintAmt014321
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt510.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt65.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt75.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt85.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt95.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt4900
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0EDWARD RODDA JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RYAN RUSZALA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SHEILA JENSEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DAVID PENTKOWSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4HOWARD O DIEHL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5KELLIE J SNYDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JEAN ANN STYN-DESHANO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7JERRY DESHANO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8MICHAEL MALLECK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9ANTHONY F BOSCO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXALTED RULE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1EST. LEADING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2EST. LOYAL K
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3EST LECTURIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03893
IRS990EZ/OtherAssetsTotalDetail/EOYAmt04976
IRS990EZ/OtherChangesInNetAssetsAmt0-1818
IRS990EZ/OtherExpensesTotalAmt026367
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0FRATERNAL ORDER UNDER THE LODGE SYSTEM FOR WHICH INCOME OBTAINED IS FOR THE EXCLUSIVE BENEFIT OF ITS MEMBERS.
IRS990EZ/PrintingPublicationsPostageAmt01637
IRS990EZ/ProgramServiceRevenueAmt0600
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION PROVIDED FOR ITS 179 MEMBERS A SOCIAL GATHERING PLACE TO CONDUCT SOCIAL ACTIVITIES INCLUDING FUND RAISING EVENTS TO RAISE MONEY FOR HANDICAP, YOUTH AND VETERENS REMEMBRANCE ACTIVITIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1THE ORGANIZATION CONDUCTED VARIOUS PROGRAMS FOR LOCAL HANDICAPPED, YOUTH AND VETERAN INDIVIDUALS IN THE FORM OF ACTIVITIES AND PROGRAMS TO FOSTER THEIR CONTINUAL DEVELOPMENT AND PARTICIPATION IN THE COMMUNITY.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt030596
IRS990EZ/SpecialEventsNetIncomeLossAmt0-3193
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0102474
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0102429
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt051740
IRS990EZ/TotalRevenueAmt056146
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.BAYCITYELKS88.ORG
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt015000
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt015000
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt024647
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0VETERAN ACTIVIT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0CHRISTMAS BASKE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt024606
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt06715
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt05655
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt036976
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt09606
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt06715
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt05655
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt021976
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-2671
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt01825
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt024647
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt014729
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt08093
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE 2,784 CONFERENCES 3,123 MORTGAGE INT. 5,078 INSURANCE 2,061 MISC. EXP & OFFICERS 2,430 LICENCES & TAXES 2,262 PROGRAM SUPPLIES 507 EQUIPMENT RENTAL 434 NON-INVESTMENT DEPRECIATION 7,688 TOTAL 26,367
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NET UNREALIZED LOSS ON INVESTMENTS -1,818
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INVENTORIES FOR SALE OR USE 0 1,912 FURNITURE, FIXTURES & EQUIPMENT 5,082 5,082 LESS ACCUMULATED DEPRECIATION 1,189 2,018 TOTAL 3,893 4,976
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 80 106 DEFERRED REVENUE 12,174 14,251 MORTGAGE PAYABLE 90,220 88,072
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FRATERNAL ORDER UNDER THE LODGE SYSTEM FOR WHICH INCOME OBTAINED IS FOR THE EXCLUSIVE BENEFIT OF ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HOWARD O DIEHL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum09892451763
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-07-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS 88 BAY CITY
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0237135933
ReturnHeader/Filer/PhoneNum09898922281
ReturnHeader/Filer/USAddress/AddressLine1Txt01400 N HENRY STREET
ReturnHeader/Filer/USAddress/CityNm0BAY CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048706
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383372824
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEPHENSON & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 592
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EAST TAWAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0487300592
ReturnHeader/PreparerPersonGrp/PhoneNum09893624491
ReturnHeader/PreparerPersonGrp/PreparationDt02023-07-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DONALD W BRANNAN CPA
ReturnHeader/ReturnTs02023-08-01T13:19:33-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0HOWARD O
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DIEHL
ReturnHeader/TaxPeriodBeginDt02022-04-01
ReturnHeader/TaxPeriodEndDt02023-03-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)8 • <$500k nonprofits