Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990EZ • Fiscal year 2025 • EIN 23-7135933

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

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.

2025 filings • 501(c)8 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

99th percentile

1.94x

Higher debt load relative to revenue than 99% of similar nonprofits.

2025 filings • 501(c)8 • <$500k nonprofits • Source year 2025

Net Margin

35th percentile

-5.3%

Higher net margin than 35% of similar nonprofits.

2025 filings • 501(c)8 • <$500k nonprofits • Source year 2025

Top Officer Pay

77th percentile

$1,200

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2025 filings • 501(c)8 • <$500k nonprofits • Source year 2025

Asset Growth

37th percentile

-3.1%

Faster asset growth than 37% of similar nonprofits.

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

Revenue Growth

72nd percentile

16%

Faster revenue growth than 72% of similar nonprofits.

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

Assets

Down

$231,119

Down $7,287 (-3.1%) from 2024

Net Assets

Down

$136,281

Down $2,895 (-2.1%) from 2024

Liabilities

Down

$94,838

Down $4,392 (-4.4%) from 2024

Revenue

Up

$48,925

Up $6,615 (+16%) from 2024

Expenses

Down

$51,522

Down $2,869 (-5.3%) from 2024

Net Income

Up

-$2,597

Up $9,484 (+79%) from 2024

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

2025

Assets$231,119
Liabilities$94,838
Net Assets$136,281

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

2025

Revenue$48,925
Expenses$51,522
Net Income-$2,597
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jun 18, 2025
Return Version
2024v5.0
Gross Receipts
$90,210
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 170 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$1,200-$1,200
EDWARD RODDA JRExalted RulePT$0--
TOM MILLEREst. LeadingPT$0--
DAVID PENTKOWSKIEst LecturinPT$0--
KELLIE J SNYDERTreasurerPT$0--
WILLIAM LONGTrusteePT$0--
JERRY DESHANOTrusteePT$0--
MICHAEL MALLECKTrusteePT$0--
RYAN RUSZALATrusteePT$0--
NORMAN FISHERTrusteePT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Christmas Baske$6,924$6,924$8,738$-1,814
Raffles$6,860$6,860-$6,860
Total Events$19,344$19,344$14,711$4,633
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
2025-06-18
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 10

Name: bpo elks of the usa address: 2750 n. Lakeview avenue chicago, il 60614 cash contribution: 5,825

Form 990-ez, Part I, Line 16

Expenses office 3,878 conferences 508 mortgage int. 4,820 insurance 2,673 misc. Exp & officers 2,508 licences & taxes 2,512 program supplies 199 equipment rental 675 non-investment depreciation 7,888 total 25,661

Form 990-ez, Part I, Line 20

Net unrealized gain on investments 0 net unrealized loss on investments -298

Form 990-ez, Part II, Line 24

Inventories for sale or use 1,964 2,073 furniture, fixtures & equipment 5,082 6,282 less accumulated depreciation 2,847 3,675 total 4,199 4,680

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 72 103 deferred revenue 13,359 11,342 mortgage payable 85,799 83,393

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 Appendix177 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.

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IRS990EZ/BooksInCareOfDetail/PhoneNum09898922281
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BAY CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048706
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IRS990EZ/NetAssetsOrFundBalancesEOYAmt0136281
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt31200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0EDWARD RODDA JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TOM MILLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DAVID PENTKOWSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3HOWARD O DIEHL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4KELLIE J SNYDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5WILLIAM LONG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JERRY DESHANO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7MICHAEL MALLECK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8RYAN RUSZALA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9NORMAN FISHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXALTED RULE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1EST. LEADING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2EST LECTURIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt04199
IRS990EZ/OtherAssetsTotalDetail/EOYAmt04680
IRS990EZ/OtherChangesInNetAssetsAmt0-298
IRS990EZ/OtherExpensesTotalAmt025661
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0FRATERNAL ORDER UNDER THE LODGE SYSTEM FOR WHICH INCOME OBTAINED IS FOR THE EXCLUSIVE BENEFIT OF ITS MEMBERS.
IRS990EZ/PrintingPublicationsPostageAmt01637
IRS990EZ/ProgramServiceRevenueAmt01670
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION PROVIDED FOR ITS 170 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
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IRS990EZ/SpecialEventsNetIncomeLossAmt0-3448
IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt051522
IRS990EZ/TotalRevenueAmt048925
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/CashPrizesEvent2Amt03145
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt03145
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CHRISTMAS BASKE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0RAFFLES
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt0500
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt06924
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt06860
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt05560
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt019344
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt06924
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt06860
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt05560
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt019344
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt04633
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt02328
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt011066
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt08738
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NAME: BPO ELKS OF THE USA ADDRESS: 2750 N. LAKEVIEW AVENUE CHICAGO, IL 60614 CASH CONTRIBUTION: 5,825
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES OFFICE 3,878 CONFERENCES 508 MORTGAGE INT. 4,820 INSURANCE 2,673 MISC. EXP & OFFICERS 2,508 LICENCES & TAXES 2,512 PROGRAM SUPPLIES 199 EQUIPMENT RENTAL 675 NON-INVESTMENT DEPRECIATION 7,888 TOTAL 25,661
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NET UNREALIZED GAIN ON INVESTMENTS 0 NET UNREALIZED LOSS ON INVESTMENTS -298
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INVENTORIES FOR SALE OR USE 1,964 2,073 FURNITURE, FIXTURES & EQUIPMENT 5,082 6,282 LESS ACCUMULATED DEPRECIATION 2,847 3,675 TOTAL 4,199 4,680
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOUNTS PAYABLE AND ACCRUED EXPENSES 72 103 DEFERRED REVENUE 13,359 11,342 MORTGAGE PAYABLE 85,799 83,393
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FRATERNAL 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 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HOWARD O DIEHL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum09892451763
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-18
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/PreparationDt02025-06-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DONALD W BRANNAN CPA
ReturnHeader/ReturnTs02025-07-17T17:06:12-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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