Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2022 • EIN 23-7216352

Apr 01, 2021 to Mar 31, 2022 • Filed on Jul 04, 2022

251 Church StBelford, NJ 07718-1549

(732) 495-2733

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$292,964

Flat from 2022

Net Assets

Flat

$259,517

Flat from 2022

Liabilities

Flat

$33,447

Flat from 2022

Revenue And Expenses

Revenue

Flat

$267,056

Flat from 2022

Expenses

Flat

$220,930

Flat from 2022

Net Income

Flat

$46,126

Flat from 2022

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2018: $222,130Liabilities 2018: $34,742Net Assets 2018: $187,3882018Assets 2019: $234,615Liabilities 2019: $32,455Net Assets 2019: $202,1602019Assets 2021: $224,760Liabilities 2021: $11,593Net Assets 2021: $213,1672021Assets 2022: $292,964Liabilities 2022: $33,447Net Assets 2022: $259,5172022Assets 2022: $292,964Liabilities 2022: $33,447Net Assets 2022: $259,5172022Assets 2023: $305,894Liabilities 2023: $26,908Net Assets 2023: $278,9862023Assets 2024: $314,127Liabilities 2024: $33,768Net Assets 2024: $280,3592024Assets 2025: $291,546Liabilities 2025: $32,254Net Assets 2025: $259,2922025

Highlighted filing

2022

Assets$292,964
Liabilities$33,447
Net Assets$259,517

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2018: $269,533Expenses 2018: $307,045Net Income 2018: -$37,5122018Revenue 2019: $268,822Expenses 2019: $254,052Net Income 2019: $14,7702019Revenue 2021: $166,822Expenses 2021: $162,913Net Income 2021: $3,9092021Revenue 2022: $267,056Expenses 2022: $220,930Net Income 2022: $46,1262022Revenue 2022: $267,056Expenses 2022: $220,930Net Income 2022: $46,1262022Revenue 2023: $277,015Expenses 2023: $257,546Net Income 2023: $19,4692023Revenue 2024: $282,740Expenses 2024: $281,367Net Income 2024: $1,3732024Revenue 2025: $300,039Expenses 2025: $321,107Net Income 2025: -$21,0682025

Highlighted filing

2022

Revenue$267,056
Expenses$220,930
Net Income$46,126
Jump To
Filing Snapshot
Filing Period
Apr 1, 2021 to Mar 31, 2022
Signed
Jul 4, 2022
Return Version
2021v4.2
Gross Receipts
$347,171
Mission and Program Overview

Mission

Expenses benefit handicapped children, youth programs, scholarships, veterans, drug awareness and community programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$96,991$169,530▲ $72,539
Land, Buildings, and Equipment, Net$113,342$100,874▼ $12,468
Inventories for Sale or Use$9,550$12,331▲ $2,781
Prepaid Expenses and Deferred Charges$387$5,829▲ $5,442
Cash and Non-Interest-Bearing Accounts$4,490$4,400▼ $90
Total Assets$224,760$292,964▲ $68,204
Liabilities
Deferred Revenue$10,778$17,852▲ $7,074
Accounts Payable and Accrued Expenses$815$15,595▲ $14,780
Total Liabilities$11,593$33,447▲ $21,854
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$156,353$194,210▲ $37,857
Net Assets With Donor Restrictions$56,814$65,307▲ $8,493
Total Net Assets Fund Balance$213,167$259,517▲ $46,350
Total Liabilities and Net Assets / Fund Balance$224,760$292,964▲ $68,204

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$32,509$100,153$10,900
Equipment$4,865$47,597$5,225
Land$63,500--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Edward J Hahn IvSecretaryPT$7,200$7,200
Michael Trieste V TriesteTreasurerPT$7,200$7,200

Board Members and Trustees

NameTitle
Thomas Cribbin SrBar Steward
Donald Desfosse JrExalted Ruler
See AttachedSee Attached
Revenue and Support

Revenue Composition

Contributions and Grants
$80,983
Program Service Revenue
$61,448
Investment Income
$4
Other Revenue
$124,621
Change in Net Assets
$46,126
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$196,761
Salaries, Compensation, and Employee Benefits$24,169
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$47,322-$47,322
Conferences and Meetings-$33,223-$33,223
Other Expenses$39,410$32,806-$32,806
Current Officers, Directors, Trustees, and Key Employees-$14,400-$14,400
Depreciation Depletion-$11,533-$11,533
Payments to Affiliates-$9,263-$9,263
Insurance-$8,504-$8,504
Other Salaries and Wages-$6,000-$6,000
Advertising-$5,300-$5,300
Fees for Services Accounting-$3,777-$3,777
Payroll Taxes-$3,769-$3,769
Office Expenses-$3,739-$3,739
Information Technology-$1,884-$1,884
Total Functional Expenses$39,410$181,520$0$220,930
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$21,728
Gaming Direct Expenses$5,853
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$10,630$10,630$7,362$3,268
Build Fund$10,300$10,300$850$9,450
Total Events$20,930$20,930$8,212$12,718
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The lodge had an average membership of 424. Prospective members are sponsered by an exisiting member and then reviwed by an investigation committee. The investgation committee then at a regular lodge meetinmg recomends the applicant and the members present vote to include him or not.

Member election for additional members Part VI line 7A

Annually the lodge membership elects officers and a five year trustee

Governing body decisions Part VI line 7B

All decisions by the officers and trustees require a discussion and vote by the membership

Form 990 governing body review Part VI line 11

The officers and trustees are provided copies for review prior to the filing of the 990 return.

Conflict of interest policy compliance Part VI line 12C

The statutes of the organization, the by-laws of the lodge and the oath of membership explicitly prohibit the status of membership to be used for personal gain. Whenever a member is deemed to have violated his obligation then subordinate forum charges are brought and the situation is reviewed. If found that the member has conducted activities that are considered conflict of interest then he or she may be subject to penalties that may include expulsion.

CEO executive director top management comp Part VI line 15A

The leader of the lodge has the title of exalted ruler. He is not compensated execpt for legitimate expenses that are supported by reciepts

Other officer or key employee compensation Part VI line 15B

The only officers that are compensated are the secretary and treasurer. Their compensation is reviewed by the trustees require a discussion and vote by the membership. The bar steward is also compensated. Once agreed upon then the by-laws are revised and sent to grand lodge for approval

Governing documents etc available to public Part VI line 19

A copy of the irs form 990 is submitted to the nj office of the attorney general -division of consumer affairs charitable registration section. The financials are posted on thier web-site for public viewing

Filing and Contact Details

Filer

Filer Name
Bpoe Middletown 2179
EIN
23-7216352
Address
251 CHURCH ST, BELFORD, NJ 07718-1549
Doing Business As
2179 Middletown Elks

Signing Officer

Name
Edward Hahn Secretary
Title
Secretary
Phone
7324952733
Signed
2022-07-04
Discuss with paid preparer
No

Organization Details

Principal Officer
Donald Desfosse Jr
Formed
1960
Legal Domicile
Nj
Voting Board Members
16
Independent Board Members
13
Employees
3
Volunteers
434

Preparer

Firm
Michael V Trieste
Address
11 VENTNOR COURT, Waretown, NJ 08758
Preparer
Michael V Trieste
Phone
6094881336
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LODGE HAD AN AVERAGE MEMBERSHIP OF 424. PROSPECTIVE MEMBERS ARE SPONSERED BY AN EXISITING MEMBER AND THEN REVIWED BY AN INVESTIGATION COMMITTEE. THE INVESTGATION COMMITTEE THEN AT A REGULAR LODGE MEETINMG RECOMENDS THE APPLICANT AND THE MEMBERS PRESENT VOTE TO INCLUDE HIM OR NOT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUALLY THE LODGE MEMBERSHIP ELECTS OFFICERS AND A FIVE YEAR TRUSTEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DECISIONS BY THE OFFICERS AND TRUSTEES REQUIRE A DISCUSSION AND VOTE BY THE MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE OFFICERS AND TRUSTEES ARE PROVIDED COPIES FOR REVIEW PRIOR TO THE FILING OF THE 990 RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE STATUTES OF THE ORGANIZATION, THE BY-LAWS OF THE LODGE AND THE OATH OF MEMBERSHIP EXPLICITLY PROHIBIT THE STATUS OF MEMBERSHIP TO BE USED FOR PERSONAL GAIN. WHENEVER A MEMBER IS DEEMED TO HAVE VIOLATED HIS OBLIGATION THEN SUBORDINATE FORUM CHARGES ARE BROUGHT AND THE SITUATION IS REVIEWED. IF FOUND THAT THE MEMBER HAS CONDUCTED ACTIVITIES THAT ARE CONSIDERED CONFLICT OF INTEREST THEN HE OR SHE MAY BE SUBJECT TO PENALTIES THAT MAY INCLUDE EXPULSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE LEADER OF THE LODGE HAS THE TITLE OF EXALTED RULER. HE IS NOT COMPENSATED EXECPT FOR LEGITIMATE EXPENSES THAT ARE SUPPORTED BY RECIEPTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ONLY OFFICERS THAT ARE COMPENSATED ARE THE SECRETARY AND TREASURER. THEIR COMPENSATION IS REVIEWED BY THE TRUSTEES REQUIRE A DISCUSSION AND VOTE BY THE MEMBERSHIP. THE BAR STEWARD IS ALSO COMPENSATED. ONCE AGREED UPON THEN THE BY-LAWS ARE REVISED AND SENT TO GRAND LODGE FOR APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7A COPY OF THE IRS FORM 990 IS SUBMITTED TO THE NJ OFFICE OF THE ATTORNEY GENERAL -DIVISION OF CONSUMER AFFAIRS CHARITABLE REGISTRATION SECTION. THE FINANCIALS ARE POSTED ON THIER WEB-SITE FOR PUBLIC VIEWING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
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IRS990/TotalAssetsGrp/EOYAmt0292964
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IRS990/TotalContributionsAmt080983
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0181520
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt039410
IRS990/TotalFunctionalExpensesGrp/TotalAmt0220930
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011593
IRS990/TotalLiabilitiesEOYAmt033447
IRS990/TotalLiabilitiesGrp/BOYAmt011593
IRS990/TotalLiabilitiesGrp/EOYAmt033447
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0213167
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0259517
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt039410
IRS990/TotalProgramServiceRevenueAmt061448
IRS990/TotalReportableCompFromOrgAmt014400
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0186073
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0267056
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0434
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0224760
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0292964
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt016
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.MIDDLETOWNELKS.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0EDWARD HAHN SECRETARY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum07324952733
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-07-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BPOE MIDDLETOWN 2179
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0237216352
ReturnHeader/Filer/USAddress/AddressLine1Txt0251 CHURCH ST
ReturnHeader/Filer/USAddress/CityNm0BELFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd0077181549
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MICHAEL V TRIESTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011 VENTNOR COURT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Waretown
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd008758
ReturnHeader/PreparerPersonGrp/PhoneNum06094881336
ReturnHeader/PreparerPersonGrp/PreparationDt02022-07-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL V TRIESTE
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-07-04T11:47:58-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0EDWARD
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HAHN
ReturnHeader/TaxPeriodBeginDt02021-04-01
ReturnHeader/TaxPeriodEndDt02022-03-31
ReturnHeader/TaxYr02021

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