Civic Intelligence

Benevolent & Protective Order of Elks 46

990 • Fiscal year 2019 • EIN 23-7143143

Apr 01, 2018 to Mar 31, 2019 • Filed on Jun 26, 2019

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

80th percentile

0.18x

Higher debt load relative to assets than 80% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

73rd percentile

0.31x

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

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Net Margin

28th percentile

-5.8%

Higher net margin than 28% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Asset Growth

37th percentile

-1.0%

Faster asset growth than 37% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

19th percentile

-16%

Faster revenue growth than 19% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$713,499

Down $7,386 (-1.0%) from 2018

Net Assets

Down

$582,830

Down $42,259 (-6.8%) from 2018

Liabilities

Up

$130,669

Up $34,873 (+36%) from 2018

Revenue

Down

$422,239

Down $82,306 (-16%) from 2018

Expenses

Down

$446,568

Down $40,237 (-8.3%) from 2018

Net Income

Down

-$24,329

Down $42,069 (-237%) from 2018

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

2019

Assets$713,499
Liabilities$130,669
Net Assets$582,830

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

2019

Revenue$422,239
Expenses$446,568
Net Income-$24,329
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jun 26, 2019
Return Version
2018v3.1
Gross Receipts
$992,929
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$294,744$302,260▲ $7,516
Investments in Publicly Traded Securities$273,982$287,266▲ $13,284
Cash and Non-Interest-Bearing Accounts$61,408$63,319▲ $1,911
Savings and Temporary Cash Investments$61,630$43,314▼ $18,316
Inventories for Sale or Use$17,456$14,040▼ $3,416
Prepaid Expenses and Deferred Charges$11,665$3,300▼ $8,365
Total Assets$720,885$713,499▼ $7,386
Liabilities
Deferred Revenue$37,459$61,052▲ $23,593
Mortgage Notes Payable Secured by Investment Property$29,383$35,880▲ $6,497
Accounts Payable and Accrued Expenses$27,854$30,177▲ $2,323
Other Liabilities$1,100$3,560▲ $2,460
Total Liabilities$95,796$130,669▲ $34,873
Net Assets / Fund Balance
Unrestricted Net Assets$334,919$282,564▼ $52,355
Temporarily Rstr Net Assets$203,244$213,340▲ $10,096
Permanently Rstr Net Assets$86,926$86,926→ $0
Total Net Assets Fund Balance$625,089$582,830▼ $42,259
Total Liabilities and Net Assets / Fund Balance$720,885$713,499▼ $7,386

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$177,045$1,880,590$2,057,635
Equipment$33,364$432,152$465,516
Land$91,851-$91,851
Compensation and Service Providers

Board Members and Trustees

NameTitle
Doug DelaurierTrustee 1st
Gene BestTrustee 2nd
Patrick MoranTrustee 3rd
Tim EngelTrustee 4th
Dave ConwayTrustee 5th
Pamela MoranExalted Rule
Rev Janis DoleschalLeading Knig
Dan DziewikLecturing Kn
Mary Ellen RuzgaLoyal Knight
Kevin Lonien PerSecretary
Dave Derosier PerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$88,333
Program Service Revenue
$8,070
Investment Income
$29
Other Revenue
$325,807
All Other Contributions
$58,078
Change in Net Assets
$-24,329
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$391,845
Salaries, Compensation, and Employee Benefits$54,723
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$96,173--$96,173
All Other Expenses$80,208--$80,208
Other Salaries and Wages$49,542--$49,542
Office Expenses$49,327--$49,327
Other Expenses$25,012--$25,012
Insurance$15,913--$15,913
Fees for Services Accounting$6,720--$6,720
Payroll Taxes$5,181--$5,181
Interest$1,356--$1,356
Conferences and Meetings$448--$448
Total Functional Expenses$446,568$0$0$446,568
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$561,903
Gaming Direct Expenses$448,491
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$3,560
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Tim Engel
Title
Trustee 4th Year
Phone
4143532900
Signed
2019-06-26

Organization Details

Principal Officer
Tim Engel
Formed
1916
Legal Domicile
Wi
Voting Board Members
9
Independent Board Members
9
Employees
14
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

Sales tax 15,948 0 0 taxes - property 13,445 0 0 spa center 12,948 0 0 bowling center 7,146 0 0 advertising 5,858 0 0 per capita - grand lodge 5,015 0 0 lodge security 3,542 0 0 licenses 3,485 0 0 cash over/short 2,280 0 0 per capita - state 1,764 0 0 officers' expense 1,708 0 0 bank charges 1,625 0 0 equipment rental 1,367 0 0 newsletter 983 0 0 music & entertainment 910 0 0 bad debts 888 0 0 supplies - bar 831 0 0 cogs 295 0 0 supplies 170 0 0 total 80,208 0 0

Form 990, Part XI, Line 9

Book / tax depreciation difference 48

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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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IRS990/PYTotalRevenueAmt0504545
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-24329
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt025424
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt061630
IRS990/SavingsAndTempCashInvstGrp/EOYAmt043314
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0177045
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01880590
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02057635
IRS990ScheduleD/EquipmentGrp/BookValueAmt033364
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0432152
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0465516
IRS990ScheduleD/LandGrp/BookValueAmt091851
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt091851
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03560
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0302260
IRS990ScheduleD/TotalLiabilityAmt03560
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0448491
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0561903
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0561903
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0113412
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0448491
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0448491
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/ExplanationTxt4SALES TAX 15,948 0 0 TAXES - PROPERTY 13,445 0 0 SPA CENTER 12,948 0 0 BOWLING CENTER 7,146 0 0 ADVERTISING 5,858 0 0 PER CAPITA - GRAND LODGE 5,015 0 0 LODGE SECURITY 3,542 0 0 LICENSES 3,485 0 0 CASH OVER/SHORT 2,280 0 0 PER CAPITA - STATE 1,764 0 0 OFFICERS' EXPENSE 1,708 0 0 BANK CHARGES 1,625 0 0 EQUIPMENT RENTAL 1,367 0 0 NEWSLETTER 983 0 0 MUSIC & ENTERTAINMENT 910 0 0 BAD DEBTS 888 0 0 SUPPLIES - BAR 831 0 0 COGS 295 0 0 SUPPLIES 170 0 0 TOTAL 80,208 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE 48
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0203244
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0213340
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0720885
IRS990/TotalAssetsEOYAmt0713499
IRS990/TotalAssetsGrp/BOYAmt0720885
IRS990/TotalAssetsGrp/EOYAmt0713499
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt088333
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0446568
IRS990/TotalFunctionalExpensesGrp/TotalAmt0446568
IRS990/TotalGrossUBIAmt0149433
IRS990/TotalLiabilitiesBOYAmt095796
IRS990/TotalLiabilitiesEOYAmt0130669
IRS990/TotalLiabilitiesGrp/BOYAmt095796
IRS990/TotalLiabilitiesGrp/EOYAmt0130669
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0625089
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0582830
IRS990/TotalProgramServiceRevenueAmt08070
IRS990/TotalRevenueGrp/ExclusionAmt071061
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0113412
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0422239
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0149433
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0720885
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0713499
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0334919
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0282564
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0HTTP://WWW.ELKS.ORG/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TIM ENGEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE 4TH YEAR
ReturnHeader/BusinessOfficerGrp/PhoneNum04143532900
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-26
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/AtSubmissionCreationDeviceId0BDFEE32CA7E65FB86B3420C2EB724FD7A36A80E9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId050EF3D356459A28EBDE0065CC8C4AC15CCA6E975
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt069.11.215.140
ReturnHeader/FilingSecurityInformation/IPDt02019-07-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:02:58
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201693115
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DUQUAINE MELKA & KOPLIN SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02775 S MOORLAND RD SUITE 301
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEW BERLIN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0531513718
ReturnHeader/PreparerPersonGrp/PhoneNum02629380697
ReturnHeader/PreparerPersonGrp/PreparationDt02019-07-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY LANGTON

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