Civic Intelligence

Benevolent Protective Order of Elks

990 • Fiscal year 2019 • EIN 23-7135951

Apr 01, 2018 to Mar 31, 2019 • Filed on Aug 05, 2019

PO Box 63Milford, DE 19963

(302) 424-2401

Siviq Scores

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

Liabilities / Assets

76th percentile

0.12x

Higher debt load relative to assets than 76% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

79th percentile

0.22x

Higher debt load relative to revenue than 79% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Net Margin

36th percentile

-4.0%

Higher net margin than 36% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Top Officer Pay

83rd percentile

$1,617

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Asset Growth

57th percentile

1.8%

Faster asset growth than 57% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

73rd percentile

16%

Faster revenue growth than 73% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$340,029

Up $5,959 (+1.8%) from 2018

Net Assets

Down

$299,911

Down $7,238 (-2.4%) from 2018

Liabilities

Up

$40,118

Up $13,197 (+49%) from 2018

Revenue

Up

$179,077

Up $24,667 (+16%) from 2018

Expenses

Down

$186,316

Down $6,728 (-3.5%) from 2018

Net Income

Up

-$7,239

Up $31,395 (+81%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $414,600Liabilities 2012: $11,863Net Assets 2012: $402,7372012Assets 2015: $395,198Liabilities 2015: $18,905Net Assets 2015: $376,2932015Assets 2016: $366,253Liabilities 2016: $19,122Net Assets 2016: $347,1312016Assets 2017: $372,727Liabilities 2017: $26,944Net Assets 2017: $345,7832017Assets 2018: $334,070Liabilities 2018: $26,921Net Assets 2018: $307,1492018Assets 2019: $340,029Liabilities 2019: $40,118Net Assets 2019: $299,9112019Assets 2020: $318,757Liabilities 2020: $15,643Net Assets 2020: $303,1142020Assets 2021: $304,234Liabilities 2021: $15,528Net Assets 2021: $288,7062021Assets 2022: $350,057Liabilities 2022: $19,460Net Assets 2022: $330,5972022Assets 2023: $369,632Liabilities 2023: $22,664Net Assets 2023: $346,9682023Assets 2024: $358,106Liabilities 2024: $22,134Net Assets 2024: $335,9722024Assets 2025: $390,673Liabilities 2025: $16,136Net Assets 2025: $374,5372025

Highlighted filing

2019

Assets$340,029
Liabilities$40,118
Net Assets$299,911

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2012: $180,8932012Revenue 2015: $148,452Expenses 2015: $172,019Net Income 2015: -$23,5672015Revenue 2016: $150,610Expenses 2016: $179,772Net Income 2016: -$29,1622016Revenue 2017: $158,394Expenses 2017: $159,742Net Income 2017: -$1,3482017Revenue 2018: $154,410Expenses 2018: $193,044Net Income 2018: -$38,6342018Revenue 2019: $179,077Expenses 2019: $186,316Net Income 2019: -$7,2392019Revenue 2020: $148,775Expenses 2020: $151,795Net Income 2020: -$3,0202020Revenue 2021: $92,625Expenses 2021: $108,523Net Income 2021: -$15,8982021Revenue 2022: $177,999Expenses 2022: $142,015Net Income 2022: $35,9842022Revenue 2023: $203,410Expenses 2023: $187,181Net Income 2023: $16,2292023Revenue 2024: $216,624Expenses 2024: $232,816Net Income 2024: -$16,1922024Revenue 2025: $236,998Expenses 2025: $196,951Net Income 2025: $40,0472025

Highlighted filing

2019

Revenue$179,077
Expenses$186,316
Net Income-$7,239
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Aug 5, 2019
Return Version
2018v3.1
Gross Receipts
$343,961
Mission and Program Overview

Mission

To provide support to the community, local civic associations, and veterans, while unifying the members in closer bonds of fraternity, and bearing allegience to the constitutions of the united states of america and the benevolent and protective order of elks

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$204,405$209,726▲ $5,321
Savings and Temporary Cash Investments$71,326$72,480▲ $1,154
Cash and Non-Interest-Bearing Accounts$48,371$54,102▲ $5,731
Inventories for Sale or Use$5,447$3,721▼ $1,726
Total Assets$334,070$340,029▲ $5,959
Other Assets Total$4,521--
Liabilities
Other Liabilities$9,511$23,220▲ $13,709
Deferred Revenue$17,410$16,898▼ $512
Total Liabilities$26,921$40,118▲ $13,197
Net Assets / Fund Balance
Unrestricted Net Assets$295,268$273,757▼ $21,511
Temporarily Rstr Net Assets$11,881$26,154▲ $14,273
Total Net Assets Fund Balance$307,149$299,911▼ $7,238
Total Liabilities and Net Assets / Fund Balance$334,070$340,029▲ $5,959

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$169,926$599,994$769,920
Leasehold Improvements$32,000-$32,000
Land$7,800-$7,800
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kathy VanluvaneeEsquirePT$1,617$1,617
Cyndee SammonsSecretaryPT$1,096$1,096

Board Members and Trustees

NameTitle
John Sammons1 Year Trust
Billy Morgan2 Year Trust
Allen Rust3 Year Trust
Carl King Jr4 Year Trust
David Hovatter5 Year Trust
Christine Miller-marcinChaplain
Cookie BryantChaplain
Mary Ellen BrinkEsquire
Denise ReddenEsteemed Lea
Joanne MiltonEsteemed Loy
Mary RybickiExalted Rule
John VanluvaneeInner Guard
Reggie ArgoTiler
Wendy O ConnellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$35,049
Program Service Revenue
$44,559
Investment Income
$327
Other Revenue
$99,142
All Other Contributions
$5,946
Change in Net Assets
$-7,239
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$149,320
Salaries, Compensation, and Employee Benefits$36,996
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$28,846--$28,846
Depreciation Depletion$26,049--$26,049
Insurance$10,857--$10,857
Payments to Affiliates$10,412--$10,412
All Other Expenses$1,277$7,261-$8,538
Other Expenses$7,639$15,619-$7,639
Current Officers, Directors, Trustees, and Key Employees-$4,312-$4,312
Payroll Taxes-$3,838-$3,838
Fees for Services Accounting-$3,225-$3,225
Office Expenses$2,582--$2,582
Total Functional Expenses$121,674$64,642$0$186,316
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$105,676
Gaming Direct Expenses$93,120
Fundraising Gross Income$28,717
Fundraising Direct Expenses$10,261
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Septic Purchase$17,193
Scholarship Fund$4,000
Major Fund Renovation Funds$1,639
Commissions Payable$324
Payroll Liabilities$64
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Benevolent Protective Order of Elks
EIN
23-7135951
Address
PO BOX 63, MILFORD, DE 19963

Signing Officer

Name
Mary Rybicki
Title
Exalted Ruler
Signed
2019-08-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cyndee Sammons
Formed
1968
Legal Domicile
De
Voting Board Members
536
Independent Board Members
536
Employees
13
Volunteers
54

Preparer

Firm
Wattay Accounting
Address
3488 S DUPONT BLVD, SMYRNA, DE 19977-2856
Preparer
George Hufnagel Jr CPA
Phone
3027249237
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide support to the community, local civic associations, and veterans, while unifying the members in closer bonds of fraternity, and bearing allegience to the constitutions of the united states of america and the benevolent and protective order of elks

Form 990, Page 2, Part III, Line 4D

General fundraising to continue mission

Form 990, Part XI, Line 9

Book / tax depreciation difference 1

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IRS990/OtherChangesInNetAssetsAmt01
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc2RESTRICTED EXP ACTIVITY
IRS990/OtherExpensesGrp/Desc3CHARITABLE GIVINGS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt030387
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt115619
IRS990/OtherExpensesGrp/ProgramServicesAmt011365
IRS990/OtherExpensesGrp/ProgramServicesAmt122647
IRS990/OtherExpensesGrp/ProgramServicesAmt27639
IRS990/OtherExpensesGrp/TotalAmt030387
IRS990/OtherExpensesGrp/TotalAmt126984
IRS990/OtherExpensesGrp/TotalAmt222647
IRS990/OtherExpensesGrp/TotalAmt37639
IRS990/OtherLiabilitiesGrp/BOYAmt09511
IRS990/OtherLiabilitiesGrp/EOYAmt023220
IRS990/OtherRevenueMiscGrp/Desc0RENTAL
IRS990/OtherRevenueMiscGrp/Desc1ASSOCIATION INCOME
IRS990/OtherRevenueMiscGrp/Desc2OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt026575
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt13329
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt21239
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt026575
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13329
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt21239
IRS990/OtherRevenueTotalAmt031143
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt028846
IRS990/OtherSalariesAndWagesGrp/TotalAmt028846
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt010412
IRS990/PaymentsToAffiliatesGrp/TotalAmt010412
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03838
IRS990/PayrollTaxesGrp/TotalAmt03838
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CYNDEE SAMMONS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0RESTRICTED FUND ACTIVITY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt044559
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt044559
IRS990/ProgSrvcAccomActyOtherGrp/Desc0GENERAL FUNDRAISING TO CONTINUE MISSION
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0120397
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt029932
IRS990/PYInvestmentIncomeAmt01052
IRS990/PYOtherExpensesAmt0145920
IRS990/PYOtherRevenueAmt091943
IRS990/PYProgramServiceRevenueAmt031483
IRS990/PYRevenuesLessExpensesAmt0-38634
IRS990/PYSalariesCompEmpBnftPaidAmt047124
IRS990/PYTotalExpensesAmt0193044
IRS990/PYTotalRevenueAmt0154410
IRS990/ReconcilationRevenueExpnssAmt0-7239
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt071326
IRS990/SavingsAndTempCashInvstGrp/EOYAmt072480
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt07800
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt07800
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt032000
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt032000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0169926
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0599994
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0769920
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt017193
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21639
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3324
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt464
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED SEPTIC PURCHASE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SCHOLARSHIP FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2MAJOR FUND RENOVATION FUNDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3COMMISSIONS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0209726
IRS990ScheduleD/TotalLiabilityAmt023220
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt093120
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0105676
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0105676
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt012556
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt093120
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt093120
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0WENDY OCONNELL
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt018951 ELKS LODGE ROAD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0MILFORD
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0DE
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd019963
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE SUPPORT TO THE COMMUNITY, LOCAL CIVIC ASSOCIATIONS, AND VETERANS, WHILE UNIFYING THE MEMBERS IN CLOSER BONDS OF FRATERNITY, AND BEARING ALLEGIENCE TO THE CONSTITUTIONS OF THE UNITED STATES OF AMERICA AND THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GENERAL FUNDRAISING TO CONTINUE MISSION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0DE
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt011881
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt026154
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0334070
IRS990/TotalAssetsEOYAmt0340029
IRS990/TotalAssetsGrp/BOYAmt0334070
IRS990/TotalAssetsGrp/EOYAmt0340029
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt035049
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt064642
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0121674
IRS990/TotalFunctionalExpensesGrp/TotalAmt0186316
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026921
IRS990/TotalLiabilitiesEOYAmt040118
IRS990/TotalLiabilitiesGrp/BOYAmt026921
IRS990/TotalLiabilitiesGrp/EOYAmt040118
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0307149
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0299911
IRS990/TotalOtherProgSrvcExpenseAmt0120397
IRS990/TotalProgramServiceExpensesAmt0121674
IRS990/TotalProgramServiceRevenueAmt044559
IRS990/TotalReportableCompFromOrgAmt02713

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.91$0.16$3.75$2.37$1.97$0.40
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.58$0.22$3.36$2.17$2.33$0.16
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.70$0.23$3.47$2.03$1.87$0.16
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.50$0.19$3.31$1.78$1.42$0.36
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.16$2.89$0.93$1.09$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.19$0.16$3.03$1.49$1.52$0.03
2019Detailed filing. Detailed filing data is available for this year.$3.40$0.40$3.00$1.79$1.86$0.07
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.34$0.27$3.07$1.54$1.93$0.39
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.73$0.27$3.46$1.58$1.60$0.01
2016Detailed filing. Detailed filing data is available for this year.$3.66$0.19$3.47$1.51$1.80$0.29
2015Detailed filing. Detailed filing data is available for this year.$3.95$0.19$3.76$1.48$1.72$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.15$0.12$4.03$1.81