Civic Intelligence

Benevolent & Protective Order of Elks 46

990 • Fiscal year 2021 • EIN 23-7143143

Apr 01, 2020 to Mar 31, 2021 • Filed on Aug 31, 2021

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

74th percentile

0.13x

Higher debt load relative to assets than 74% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

66th percentile

0.25x

Higher debt load relative to revenue than 66% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Net Margin

58th percentile

11%

Higher net margin than 58% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Asset Growth

75th percentile

11%

Faster asset growth than 75% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

47th percentile

-11%

Faster revenue growth than 47% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$737,422

Up $23,923 (+3.4%) from 2019

Net Assets

Up

$640,850

Up $58,020 (+10.0%) from 2019

Liabilities

Down

$96,572

Down $34,097 (-26%) from 2019

Revenue

Down

$385,705

Down $36,534 (-8.7%) from 2019

Expenses

Down

$341,755

Down $104,813 (-23%) from 2019

Net Income

Up

$43,950

Up $68,279 (+281%) from 2019

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

2021

Assets$737,422
Liabilities$96,572
Net Assets$640,850

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

2021

Revenue$385,705
Expenses$341,755
Net Income$43,950
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Aug 31, 2021
Return Version
2020v4.0
Gross Receipts
$600,274
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
Investments in Publicly Traded Securities$257,749$321,457▲ $63,708
Land, Buildings, and Equipment, Net$310,775$308,661▼ $2,114
Savings and Temporary Cash Investments$12,660$82,574▲ $69,914
Inventories for Sale or Use$17,843$14,040▼ $3,803
Cash and Non-Interest-Bearing Accounts$63,200$8,957▼ $54,243
Prepaid Expenses and Deferred Charges$147$1,733▲ $1,586
Total Assets$662,374$737,422▲ $75,048
Liabilities
Mortgage Notes Payable Secured by Investment Property$74,782$47,169▼ $27,613
Deferred Revenue$22,305$30,740▲ $8,435
Accounts Payable and Accrued Expenses$40,603$15,331▼ $25,272
Other Liabilities-$3,332-
Total Liabilities$137,690$96,572▼ $41,118
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$254,274$370,440▲ $116,166
Net Assets With Donor Restrictions$270,410$270,410→ $0
Total Net Assets Fund Balance$524,684$640,850▲ $116,166
Total Liabilities and Net Assets / Fund Balance$662,374$737,422▲ $75,048

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$155,480$1,902,155$2,057,635
Equipment$61,330$447,963$509,293
Land$91,851-$91,851
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rev Janis DoleschalTrustee 1st
Landry LongTrustee 2nd
Doug DelaurierTrustee 3rd
Gene BestTrustee 4th
Patrick MoranTrustee 5th
Tim EngelTrustee 5th
Mary Ellen RuzgaExalted Rule
Dan DziewikLeading Knig
Rosemarie ShimeailLecturing Kn
Elisabeth MulvanyLoyal Knight
Kevin Lonien PerSecretary
Dave Derosier PerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$102,445
Program Service Revenue
$25,905
Investment Income
$2
Other Revenue
$257,353
All Other Contributions
$72,750
Change in Net Assets
$43,950
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$305,354
Salaries, Compensation, and Employee Benefits$36,401
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$67,781--$67,781
All Other Expenses$59,134--$59,134
Other Salaries and Wages$33,536--$33,536
Other Expenses$18,366--$18,366
Insurance$13,612--$13,612
Interest$4,520--$4,520
Fees for Services Accounting$4,088--$4,088
Payroll Taxes$2,865--$2,865
Office Expenses$2,403--$2,403
Conferences and Meetings$120--$120
Total Functional Expenses$341,755$0$0$341,755
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$229,397
Gaming Direct Expenses$137,854
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$3,332
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 35% controlled entity
No
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 Per
Title
Secretary
Phone
4143532900
Signed
2021-08-31

Organization Details

Principal Officer
Kevin Lonien Per
Formed
1916
Legal Domicile
Wi
Voting Board Members
9
Independent Board Members
9
Employees
11
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

Bank charges 15,465 0 0 taxes - property 10,342 0 0 licenses, fees, tax 6,850 0 0 advertising 4,920 0 0 per capita - grand lodge 4,829 0 0 per capita - state 2,896 0 0 other tax 2,846 0 0 credit cards 2,166 0 0 other activities - nonmem 2,158 0 0 officers' expense 1,699 0 0 equipment rental 1,503 0 0 expo tax 1,042 0 0 lodge security 870 0 0 supplies 651 0 0 public relation 295 0 0 music & entertainment 208 0 0 badges & pins 165 0 0 promotion 126 0 0 lodge expenses - other 100 0 0 cash over/short 3 0 0 total 59,134 0 0

Form 990, Part XI, Line 9

Book / tax depreciation difference 25

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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt033536
IRS990/OtherSalariesAndWagesGrp/TotalAmt033536
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt02865
IRS990/PayrollTaxesGrp/TotalAmt02865
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0147
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01733
IRS990/PrincipalOfficerNm0KEVIN LONIEN PER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0GRANTS/DONATIONS
IRS990/ProgramServiceRevenueGrp/Desc1GRAND LODGE PER CAPITA
IRS990/ProgramServiceRevenueGrp/Desc2STATE ASSOCIATION PER CAPITA
IRS990/ProgramServiceRevenueGrp/Desc3INITIATION FEES
IRS990/ProgramServiceRevenueGrp/Desc4REINSTATEMENT FEES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt019395
IRS990/ProgramServiceRevenueGrp/ExclusionAmt14388
IRS990/ProgramServiceRevenueGrp/ExclusionAmt21372
IRS990/ProgramServiceRevenueGrp/ExclusionAmt3550
IRS990/ProgramServiceRevenueGrp/ExclusionAmt4200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt019395
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14388
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21372
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3550
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4200
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/PYContributionsGrantsAmt090734
IRS990/PYInvestmentIncomeAmt07071
IRS990/PYOtherExpensesAmt0393104
IRS990/PYOtherRevenueAmt0310091
IRS990/PYProgramServiceRevenueAmt027017
IRS990/PYRevenuesLessExpensesAmt0-23654
IRS990/PYSalariesCompEmpBnftPaidAmt065463
IRS990/PYTotalExpensesAmt0458567
IRS990/PYTotalRevenueAmt0434913
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt043950
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt07636
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012660
IRS990/SavingsAndTempCashInvstGrp/EOYAmt082574
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0155480
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01902155
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02057635
IRS990ScheduleD/EquipmentGrp/BookValueAmt061330
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0447963
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0509293
IRS990ScheduleD/LandGrp/BookValueAmt091851
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt091851
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03332
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0308661
IRS990ScheduleD/TotalLiabilityAmt03332
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0137854
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0229397
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0229397
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt091543
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0137854
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0137854
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/ExplanationTxt4BANK CHARGES 15,465 0 0 TAXES - PROPERTY 10,342 0 0 LICENSES, FEES, TAX 6,850 0 0 ADVERTISING 4,920 0 0 PER CAPITA - GRAND LODGE 4,829 0 0 PER CAPITA - STATE 2,896 0 0 OTHER TAX 2,846 0 0 CREDIT CARDS 2,166 0 0 OTHER ACTIVITIES - NONMEM 2,158 0 0 OFFICERS' EXPENSE 1,699 0 0 EQUIPMENT RENTAL 1,503 0 0 EXPO TAX 1,042 0 0 LODGE SECURITY 870 0 0 SUPPLIES 651 0 0 PUBLIC RELATION 295 0 0 MUSIC & ENTERTAINMENT 208 0 0 BADGES & PINS 165 0 0 PROMOTION 126 0 0 LODGE EXPENSES - OTHER 100 0 0 CASH OVER/SHORT 3 0 0 TOTAL 59,134 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE 25
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/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0662374
IRS990/TotalAssetsEOYAmt0737422
IRS990/TotalAssetsGrp/BOYAmt0662374
IRS990/TotalAssetsGrp/EOYAmt0737422
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0102445
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0341755
IRS990/TotalFunctionalExpensesGrp/TotalAmt0341755
IRS990/TotalGrossUBIAmt011076
IRS990/TotalLiabilitiesBOYAmt0137690
IRS990/TotalLiabilitiesEOYAmt096572
IRS990/TotalLiabilitiesGrp/BOYAmt0137690
IRS990/TotalLiabilitiesGrp/EOYAmt096572
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0524684
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0640850
IRS990/TotalProgramServiceRevenueAmt025905
IRS990/TotalRevenueGrp/ExclusionAmt0128402
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0143782
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0385705
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt011076
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0662374
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0737422
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0HTTP://WWW.ELKS.ORG/
IRS990/WhistleblowerPolicyInd0false

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