Civic Intelligence

Benevolent & Protective Order of Elks Us DBA Colorado Elks Association Inc

EIN 23-7355565 • 501(c)8 • Berthoud, CO

Profile

To unite all members of the benevolent and protective order of elks, and all elks lodges in the state of colorado in closer bonds of fraternity and promote the interest of this order in colorado.

825 Lowrey LaneBerthoud, CO 80513

www.coloradoelksassociation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

94th percentile

0.51x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

92nd percentile

0.59x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Net Margin

13th percentile

-34%

Higher net margin than 13% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Top Officer Pay

91st percentile

$3,600

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

501(c)8 • <$500k nonprofits • Source year 2025

Asset Growth

63rd percentile

3.7%

Faster asset growth than 63% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

18th percentile

-25%

Faster revenue growth than 18% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$343,006

Up $12,196 (+3.7%) from 2024

Liabilities

Up

$174,757

Up $103,049 (+144%) from 2024

Net Assets

Down

$168,249

Down $90,853 (-35%) from 2024

Revenue

Down

$295,164

Down $99,598 (-25%) from 2024

Expenses

Down

$396,031

Down $21,462 (-5.1%) from 2024

Net Income

Down

-$100,867

Down $78,136 (-344%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2018: $439,623Liabilities 2018: $144,248Net Assets 2018: $295,3752018Assets 2019: $399,866Liabilities 2019: $141,994Net Assets 2019: $257,8722019Assets 2020: $436,097Liabilities 2020: $150,800Net Assets 2020: $285,2972020Assets 2021: $439,958Liabilities 2021: $118,752Net Assets 2021: $321,2062021Assets 2022: $337,821Liabilities 2022: $73,789Net Assets 2022: $264,0322022Assets 2023: $320,581Liabilities 2023: $70,782Net Assets 2023: $249,7992023Assets 2024: $330,810Liabilities 2024: $71,708Net Assets 2024: $259,1022024Assets 2025: $343,006Liabilities 2025: $174,757Net Assets 2025: $168,2492025

Highlighted filing

2025

Assets$343,006
Liabilities$174,757
Net Assets$168,249

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2018: $305,466Expenses 2018: $324,597Net Income 2018: -$19,1312018Revenue 2019: $292,424Expenses 2019: $329,927Net Income 2019: -$37,5032019Revenue 2020: $204,124Expenses 2020: $176,699Net Income 2020: $27,4252020Revenue 2021: $255,198Expenses 2021: $231,332Net Income 2021: $23,8662021Revenue 2022: $391,624Expenses 2022: $408,150Net Income 2022: -$16,5262022Revenue 2023: $361,246Expenses 2023: $387,361Net Income 2023: -$26,1152023Revenue 2024: $394,762Expenses 2024: $417,493Net Income 2024: -$22,7312024Revenue 2025: $295,164Expenses 2025: $396,031Net Income 2025: -$100,8672025

Highlighted filing

2025

Revenue$295,164
Expenses$396,031
Net Income-$100,867

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 13, 2026
Return Version
2024v5.5
Gross Receipts
$295,164
Mission and Program Overview

Mission

To unite all members of the benevolent and protective order of elks, and all elks lodges in the state of colorado in closer bonds of fraternity and promote the interest of this order in colorado.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$246,069$292,777▲ $46,708
Pd in Cap Srpls Land Bldg Eqp Fund$249,799$249,799→ $0
Cash and Non-Interest-Bearing Accounts$71,764$50,564▼ $21,200
Cap Stk Tr Prin Current Funds$0$0→ $0
Prepaid Expenses and Deferred Charges$12,977$-335▼ $13,312
Rtn Earn Endowment Incm Other Fnds$9,303$-81,550▼ $90,853
Total Assets$330,810$343,006▲ $12,196
Liabilities
Deferred Revenue$0$103,575▲ $103,575
Escrow Account Liability$70,813$70,287▼ $526
Other Liabilities$895$895→ $0
Total Liabilities$71,708$174,757▲ $103,049
Net Assets / Fund Balance
Total Net Assets Fund Balance$259,102$168,249▼ $90,853
Total Liabilities and Net Assets / Fund Balance$330,810$343,006▲ $12,196
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John W HutsonSecretaryPT$3,600$3,600
Frank SommerTreasurerPT$3,600$3,600

Board Members and Trustees

NameTitle
Fred SolaTrustee Chair
Allen LenortPast President
Elvino CruzPresident
Dan DaigleTrustee Vice Chair
Dennis Morgan1st Vice President
Terry Gaber2nd Vice President
William Gordon3rd Vice President
Jerry MinsonTrustee
Josh KnutesonTrustee
Julie WesselingTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$29,234
Program Service Revenue
$253,016
Investment Income
$12,914
Other Revenue
$0
All Other Contributions
$26,645
Change in Net Assets
$-100,867
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$396,031
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$227,966--$227,966
Travel$50,586--$50,586
Office Expenses-$13,753-$13,753
All Other Expenses$11,976$1,670-$13,646
Fees for Services Management-$7,200-$7,200
Other Expenses$4,044--$4,044
Insurance-$2,606-$2,606
Fees for Services Accounting-$38-$38
Total Functional Expenses$370,764$25,267$0$396,031
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Colorado Eager Payable$895
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 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
Yes
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, Part VI, Section A, Line 6

Explanation of classes of members/shareholders: the organization consists of all elk members in good standing in the state of colorado.

Form 990, Part VI, Section B, Line 11B

Form 990 review process: the audit committee and the board of directors are alerted of any noted discrepancies.

Form 990, Part VI, Section B, Line 12C

Explanation of monitoring and enforcement of conflicts: the audit committee and the board of directors are alerted of any noted discrepancies.

Form 990, Part VI, Section B, Line 15B

Compensation review & approval process-officers & directors: compensation of the secretary and treasurer is budgeted by the board of directors and is then approved by the member delegates.

Form 990, Part VI, Section C, Line 19

Other organization documents publically available: copies of the form 990 are in the hands of the outgoing president, secretary and treasurer who is the bookkeeper. Any request to a member of the board of directors will be afforded a copy of the form 990.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks US
EIN
23-7355565
Phone
9703029536
Address
825 LOWREY LANE, BERTHOUD, CO 80513

Signing Officer

Name
John W Hutson
Title
Secretary
Phone
9703029536
Signed
2026-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John W Hutson
Formed
1993
Legal Domicile
Co
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
0

Preparer

Firm
Smith Brooks Bolshoun & Co Llp
Address
5840 E EVANS AVE, DENVER, CO 80222
Preparer
Amanda Widgery
Phone
3034801200
Raw XML Appendix394 raw XML fields

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/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt011367
IRS990/PYOtherExpensesAmt0417493
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0287483
IRS990/PYRevenuesLessExpensesAmt0-22731
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0417493
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0394762
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-100867
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt09303
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-81550
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0246069
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0292777
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0895
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COLORADO EAGER PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt0895
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPLANATION OF CLASSES OF MEMBERS/SHAREHOLDERS: THE ORGANIZATION CONSISTS OF ALL ELK MEMBERS IN GOOD STANDING IN THE STATE OF COLORADO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 REVIEW PROCESS: THE AUDIT COMMITTEE AND THE BOARD OF DIRECTORS ARE ALERTED OF ANY NOTED DISCREPANCIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS: THE AUDIT COMMITTEE AND THE BOARD OF DIRECTORS ARE ALERTED OF ANY NOTED DISCREPANCIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION REVIEW & APPROVAL PROCESS-OFFICERS & DIRECTORS: COMPENSATION OF THE SECRETARY AND TREASURER IS BUDGETED BY THE BOARD OF DIRECTORS AND IS THEN APPROVED BY THE MEMBER DELEGATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER ORGANIZATION DOCUMENTS PUBLICALLY AVAILABLE: COPIES OF THE FORM 990 ARE IN THE HANDS OF THE OUTGOING PRESIDENT, SECRETARY AND TREASURER WHO IS THE BOOKKEEPER. ANY REQUEST TO A MEMBER OF THE BOARD OF DIRECTORS WILL BE AFFORDED A COPY OF THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
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IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/EOYAmt0343006
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt029234
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025267
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0370764
IRS990/TotalFunctionalExpensesGrp/TotalAmt0396031
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0174757
IRS990/TotalLiabilitiesGrp/BOYAmt071708
IRS990/TotalLiabilitiesGrp/EOYAmt0174757
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0259102
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0168249
IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceRevenueAmt0253016
IRS990/TotalReportableCompFromOrgAmt07200
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0265930
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0295164
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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IRS990/TravelGrp/ProgramServicesAmt050586
IRS990/TravelGrp/TotalAmt050586
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0825 LOWREY LANE
IRS990/USAddress/CityNm0BERTHOUD
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080513
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.COLORADOELKSASSOCIATION.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN W HUTSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum09703029536
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF ELKS US
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DBA COLORADO ELKS ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0237355565
ReturnHeader/Filer/PhoneNum09703029536
ReturnHeader/Filer/USAddress/AddressLine1Txt0825 LOWREY LANE
ReturnHeader/Filer/USAddress/CityNm0BERTHOUD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080513
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0840579402
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SMITH BROOKS BOLSHOUN & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05840 E EVANS AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DENVER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080222
ReturnHeader/PreparerPersonGrp/PhoneNum03034801200
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMANDA WIDGERY
ReturnHeader/ReturnTs02026-02-13T08:50:51-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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