Civic Intelligence

Benevolent & Protective Order of Elks 46

990 • Fiscal year 2018 • EIN 23-7143143

Apr 01, 2017 to Mar 31, 2018 • Filed on Jul 30, 2018

5555 W Good Hope RoadMilwaukee, WI 53223

(414) 353-2900

Siviq Scores

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

Liabilities / Assets

75th percentile

0.13x

Higher debt load relative to assets than 75% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

63rd percentile

0.19x

Higher debt load relative to revenue than 63% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2018

Net Margin

49th percentile

3.5%

Higher net margin than 49% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

43rd percentile

$0

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2018

Asset Growth

83rd percentile

6.5%

Faster asset growth than 83% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

61st percentile

7.0%

Faster revenue growth than 61% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$720,885

Down $438,006 (-38%) from 2012

Net Assets

Down

$625,089

Down $305,216 (-33%) from 2012

Liabilities

Down

$95,796

Down $132,790 (-58%) from 2012

Revenue

$504,545

No earlier filing loaded for comparison.

Expenses

Up

$486,805

Up $108,610 (+29%) from 2012

Net Income

$17,740

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.

$1.5M$1.0M$500K$0Assets 2012: $1,158,891Liabilities 2012: $228,586Net Assets 2012: $930,3052012Assets 2018: $720,885Liabilities 2018: $95,796Net Assets 2018: $625,0892018Assets 2019: $713,499Liabilities 2019: $130,669Net Assets 2019: $582,8302019Assets 2021: $737,422Liabilities 2021: $96,572Net Assets 2021: $640,8502021Assets 2022: $891,249Liabilities 2022: $251,160Net Assets 2022: $640,0892022Assets 2025: $795,442Liabilities 2025: $192,593Net Assets 2025: $602,8492025

Highlighted filing

2018

Assets$720,885
Liabilities$95,796
Net Assets$625,089

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $378,1952012Revenue 2018: $504,545Expenses 2018: $486,805Net Income 2018: $17,7402018Revenue 2019: $422,239Expenses 2019: $446,568Net Income 2019: -$24,3292019Revenue 2021: $385,705Expenses 2021: $341,755Net Income 2021: $43,9502021Revenue 2022: $448,416Expenses 2022: $449,177Net Income 2022: -$7612022Revenue 2025: $469,463Expenses 2025: $468,714Net Income 2025: $7492025

Highlighted filing

2018

Revenue$504,545
Expenses$486,805
Net Income$17,740
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Jul 30, 2018
Return Version
2017v2.3
Gross Receipts
$1,023,775
Mission and Program Overview

Mission

To inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of its members; to cultivate good fellowship; to perpetuate itself as a fraternal organization, and to provide for its government, the beneovlent and protective order of elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$326,418$294,744▼ $31,674
Investments in Publicly Traded Securities$249,524$273,982▲ $24,458
Savings and Temporary Cash Investments-$61,630-
Cash and Non-Interest-Bearing Accounts$68,634$61,408▼ $7,226
Inventories for Sale or Use$20,433$17,456▼ $2,977
Prepaid Expenses and Deferred Charges$11,665$11,665→ $0
Total Assets$676,674$720,885▲ $44,211
Liabilities
Deferred Revenue$15,019$37,459▲ $22,440
Mortgage Notes Payable Secured by Investment Property$7,000$29,383▲ $22,383
Accounts Payable and Accrued Expenses$47,306$27,854▼ $19,452
Other Liabilities-$1,100-
Total Liabilities$69,325$95,796▲ $26,471
Net Assets / Fund Balance
Unrestricted Net Assets$342,220$334,919▼ $7,301
Temporarily Rstr Net Assets$7,367$203,244▲ $195,877
Permanently Rstr Net Assets$257,762$86,926▼ $170,836
Total Net Assets Fund Balance$607,349$625,089▲ $17,740
Total Liabilities and Net Assets / Fund Balance$676,674$720,885▲ $44,211

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$158,407$1,859,741$2,018,148
Equipment$44,486$421,030$465,516
Land$91,851-$91,851
Compensation and Service Providers

Board Members and Trustees

NameTitle
Darlene SeidnerTrustee
David BowenTrustee
David ConwayTrustee
Patrick MoranTrustee
Tim EngelTrustee
Pattie GolnerExalted Rule
Pamela MoranLeading Knig
Mary Ellen RuzgaLecturing Kn
Rev Janis DoleschalLoyal Knight
Kevin LonienSecretary
David DerosierTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$88,580
Program Service Revenue
$2,020
Investment Income
$10
Other Revenue
$413,935
All Other Contributions
$61,059
Change in Net Assets
$17,740
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$427,362
Salaries, Compensation, and Employee Benefits$59,443
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$102,631--$102,631
All Other Expenses$70,687--$70,687
Office Expenses$50,984--$50,984
Other Salaries and Wages$49,397--$49,397
Depreciation Depletion$31,675--$31,675
Other Expenses$20,197--$20,197
Insurance$17,293--$17,293
Fees for Services Accounting$16,808--$16,808
Payroll Taxes$10,046--$10,046
Conferences and Meetings$1,597--$1,597
Interest$584--$584
Total Functional Expenses$486,805$0$0$486,805
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$485,700
Gaming Direct Expenses$416,026
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
Sales Tax Payable$1,100
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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

A copy of the 990 is given to the secretary and also the chairman of the audit committee to review, prior to filing.

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
EIN
23-7143143
Phone
4143532900
Address
5555 W GOOD HOPE ROAD, MILWAUKEE, WI 53223

Signing Officer

Name
Kevin Lonien
Title
Secretary
Phone
4143532900
Signed
2018-07-30

Organization Details

Principal Officer
Kevin Lonien
Formed
1916
Legal Domicile
Wi
Voting Board Members
9
Independent Board Members
9
Employees
18
Volunteers
50

Preparer

Firm
Duquaine Melka & Koplin Sc
Address
2775 S MOORLAND RD SUITE 301, NEW BERLIN, WI 53151-3718
Preparer
Jeffrey Langton
Phone
2629380697
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of its members; to cultivate good fellowship; to perpetuate itself as a fraternal organization, and to provide for its government, the beneovlent and protective order of elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.

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

Various other lodge functions

Form 990, Part IX, Line 24E

Spa center 14,917 0 0 bowling center 7,184 0 0 taxes - property 7,074 0 0 other bar expenses 6,423 0 0 supplies - bar 5,662 0 0 per capita - grand lodge 4,976 0 0 sales tax 4,291 0 0 bank charges 3,842 0 0 gaming 3,702 0 0 lodge security 3,352 0 0 licenses 2,593 0 0 per capita - state 1,860 0 0 newsletter 996 0 0 music & entertainment 800 0 0 advertising 775 0 0 officers' expense 757 0 0 equipment rental 683 0 0 fundraisers 446 0 0 postage 200 0 0 supplies 141 0 0 supplies - kitchen 13 0 0 total 70,687 0 0

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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011665
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011665
IRS990/PrincipalOfficerNm0KEVIN LONIEN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FEES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt02020
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02020
IRS990/ProgSrvcAccomActy2Grp/Desc0CO-HOST CHRISTMAS PARTY FOR UNDER PRIVILEGED CHILDERN
IRS990/ProgSrvcAccomActy3Grp/Desc0SCHOLARSHIPS FOR COLLEGE STUDENTS
IRS990/ProgSrvcAccomActyOtherGrp/Desc0VARIOUS OTHER LODGE FUNCTIONS
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt086746
IRS990/PYInvestmentIncomeAmt011
IRS990/PYOtherExpensesAmt0443093
IRS990/PYOtherRevenueAmt0383836
IRS990/PYProgramServiceRevenueAmt0895
IRS990/PYRevenuesLessExpensesAmt0-42219
IRS990/PYSalariesCompEmpBnftPaidAmt066947
IRS990/PYTotalExpensesAmt0513707
IRS990/PYTotalProfFndrsngExpnsAmt03667
IRS990/PYTotalRevenueAmt0471488
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt017740
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt041450
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/EOYAmt061630
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0158407
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01859741
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02018148
IRS990ScheduleD/EquipmentGrp/BookValueAmt044486
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0421030
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0465516
IRS990ScheduleD/LandGrp/BookValueAmt091851
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt091851
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0294744
IRS990ScheduleD/TotalLiabilityAmt01100
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0416026
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0485700
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0485700
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt069674
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0416026
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0416026
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0LODGE SECRETARY
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt05555 W GOOD HOPE ROAD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0MILWAUKEE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0WI
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd053223
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO INCULCATE THE PRINCIPLES OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY; TO RECOGNIZE A BELIEF IN GOD; TO PROMOTE THE WELFARE AND ENHANCE THE HAPPINESS OF ITS MEMBERS; TO CULTIVATE GOOD FELLOWSHIP; TO PERPETUATE ITSELF AS A FRATERNAL ORGANIZATION, AND TO PROVIDE FOR ITS GOVERNMENT, THE BENEOVLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICA WILL SERVE THE PEOPLE AND COMMUNITIES THROUGH BENEVOLENT PROGRAMS, DEMONSTRATING THAT ELKS CARE AND ELKS SHARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VARIOUS OTHER LODGE FUNCTIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE 990 IS GIVEN TO THE SECRETARY AND ALSO THE CHAIRMAN OF THE AUDIT COMMITTEE TO REVIEW, PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SPA CENTER 14,917 0 0 BOWLING CENTER 7,184 0 0 TAXES - PROPERTY 7,074 0 0 OTHER BAR EXPENSES 6,423 0 0 SUPPLIES - BAR 5,662 0 0 PER CAPITA - GRAND LODGE 4,976 0 0 SALES TAX 4,291 0 0 BANK CHARGES 3,842 0 0 GAMING 3,702 0 0 LODGE SECURITY 3,352 0 0 LICENSES 2,593 0 0 PER CAPITA - STATE 1,860 0 0 NEWSLETTER 996 0 0 MUSIC & ENTERTAINMENT 800 0 0 ADVERTISING 775 0 0 OFFICERS' EXPENSE 757 0 0 EQUIPMENT RENTAL 683 0 0 FUNDRAISERS 446 0 0 POSTAGE 200 0 0 SUPPLIES 141 0 0 SUPPLIES - KITCHEN 13 0 0 TOTAL 70,687 0 0
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 IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt07367
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0203244
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0676674
IRS990/TotalAssetsEOYAmt0720885
IRS990/TotalAssetsGrp/BOYAmt0676674
IRS990/TotalAssetsGrp/EOYAmt0720885
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt088580
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0486805
IRS990/TotalFunctionalExpensesGrp/TotalAmt0486805
IRS990/TotalGrossUBIAmt015876
IRS990/TotalLiabilitiesBOYAmt069325
IRS990/TotalLiabilitiesEOYAmt095796
IRS990/TotalLiabilitiesGrp/BOYAmt069325
IRS990/TotalLiabilitiesGrp/EOYAmt095796
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0607349
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0625089
IRS990/TotalProgramServiceRevenueAmt02020
IRS990/TotalRevenueGrp/ExclusionAmt0197313
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0202776
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0504545
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt015876
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0676674
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0720885
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0342220
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0334919
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0HTTP://WWW.ELKS.ORG/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN LONIEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum04143532900
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS MILWAUKEE 46
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0237143143
ReturnHeader/Filer/PhoneNum04143532900
ReturnHeader/Filer/USAddress/AddressLine1Txt05555 W GOOD HOPE ROAD
ReturnHeader/Filer/USAddress/CityNm0MILWAUKEE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd053223
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId07F5E8935214F1C64654E6248A90E896751F51706
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId07F5E8935214F1C64654E6248A90E896751F51706
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P

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