Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990EZ • Fiscal year 2024 • EIN 25-0351360

Apr 01, 2023 to Mar 31, 2024 • Filed on Jun 21, 2024

Organization ProfileN/A
111 Sycamore StreetOil City, PA 16301

(814) 677-6371

Siviq Scores

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

Liabilities / Assets

46th percentile

0.00x

Higher debt load relative to assets than 46% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

46th percentile

0.00x

Higher debt load relative to revenue than 46% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Net Margin

43rd percentile

0.6%

Higher net margin than 43% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Asset Growth

20th percentile

-9.3%

Faster asset growth than 20% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-8.3%

Faster revenue growth than 30% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets46th percentile

Assets

Down

$153,184

Down $15,669 (-9.3%) from 2023

Net Assets

Down

$153,134

Down $15,719 (-9.3%) from 2023

Liabilities

$50

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue46th percentileNet Margin43rd percentile

Revenue

Down

$53,212

Down $4,809 (-8.3%) from 2023

Expenses

Up

$52,886

Up $8,337 (+19%) from 2023

Net Income

Down

$326

Down $13,146 (-98%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth20th percentile

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

$200K$150K$100K$50K$0Assets 2021: $132,480Liabilities 2021: $4,749Net Assets 2021: $127,7312021Assets 2022: $162,016Liabilities 2022: $6,635Net Assets 2022: $155,3812022Assets 2023: $168,853Net Assets 2023: $168,8532023Assets 2024: $153,184Liabilities 2024: $50Net Assets 2024: $153,1342024Assets 2025: $152,997Net Assets 2025: $152,9972025

Highlighted filing

2024

Assets$153,184
Liabilities$50
Net Assets$153,134
Open 2024 Filing

Operations Trend

Revenue Growth30th percentile

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

$100K$50K$0-$50KRevenue 2021: $42,580Expenses 2021: $62,529Net Income 2021: -$19,9492021Revenue 2022: $65,616Expenses 2022: $47,383Net Income 2022: $18,2332022Revenue 2023: $58,021Expenses 2023: $44,549Net Income 2023: $13,4722023Revenue 2024: $53,212Expenses 2024: $52,886Net Income 2024: $3262024Revenue 2025: $40,029Expenses 2025: $40,167Net Income 2025: -$1382025

Highlighted filing

2024

Revenue$53,212
Expenses$52,886
Net Income$326
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Jun 21, 2024
Return Version
2023v5.0
Gross Receipts
$76,754
Mission and Program Overview

Mission

Fraternalorderdevotedtoasocialpurposeofsupportingmembersandcommunityserviceorganizations

Fraternal order devoted to a social purpose of supporting members and community service organizations.

Program Services

DescriptionGrantsExpenses
ELKS INVEST IN THEIR COMMUNITIES THROUGH PROGRAMS THAT HELP CHILDREN GROW UP HEALTHY AND DRUG-FREE, MEET THE NEEDS OF TODAY'S VETERANS, AND IMPROVE THE QUALITY OF LIFE.-$52,312
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOHN CLARKExalted Rule-$0--
DEBRA SOBINALeading Knig-$0--
SAMUEL H BREENELoyal Knight-$0--
HIROMI KNOXLecturing Kn-$0--
DESSIE MCELHANEYSecretary-$0--
JOHN TODD IFFTTreasurer-$0--
BETSY CLARKTrustee-$0--
JOSEPH MCELHANEYTrustee-$0--
DAVID NEILSONTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
25-0351360
Address
111 SYCAMORE STREET, OIL CITY, PA 16301

Signing Officer

Name
John Todd Ifft
Title
Treasurer
Signed
2024-06-21

Preparer

Firm
Mattern CPA LLC
Address
622 MAIN ST PO BOX 658, EMLENTON, PA 16373
Preparer
Clinton Mattern
Phone
7248671712
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office 662 conferences/meetings 2,511 insurance 10,219 dues 6,391 community outreach 10,909 total 30,692”

Form 990-ez, Part I, Line 20

“Prior period adjustment of cash -16,045”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 0 50”

Form 990-ez, Part III

“Fraternal order devoted to a social purpose of supporting members and community service organizations.”

Raw XML Appendix160 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JOHN TODD IFFT
IRS990EZ/BooksInCareOfDetail/PhoneNum08146776371
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0111 SYCAMORE ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0OIL CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd016301
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt043853
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt028184
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt014071
IRS990EZ/CostOfGoodsSoldAmt015596
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0326
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0574
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0168853
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0153184
IRS990EZ/GamingGrossIncomeAmt033779
IRS990EZ/GrossProfitLossSlsOfInvntryAmt013308
IRS990EZ/GrossReceiptsAmt076754
IRS990EZ/GrossSalesOfInventoryAmt028904
IRS990EZ/GroupExemptionNum01156
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt0125000
IRS990EZ/LandAndBuildingsGrp/EOYAmt0125000
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0168853
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0153134
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0168853
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0153134
IRS990EZ/OccupancyRentUtltsAndMaintAmt021620
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt53.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt7000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt8000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOHN CLARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DEBRA SOBINA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SAMUEL H BREENE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3HIROMI KNOX
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DESSIE MCELHANEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JOHN TODD IFFT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6BETSY CLARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7JOSEPH MCELHANEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8DAVID NEILSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXALTED RULE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1LEADING KNIG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2LOYAL KNIGHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3LECTURING KN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt0-16045
IRS990EZ/OtherExpensesTotalAmt030692
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0FRATERNAL ORDER DEVOTED TO A SOCIAL PURPOSE OF SUPPORTING MEMBERS AND COMMUNITY SERVICE ORGANIZATIONS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ELKS INVEST IN THEIR COMMUNITIES THROUGH PROGRAMS THAT HELP CHILDREN GROW UP HEALTHY AND DRUG-FREE, MEET THE NEEDS OF TODAY'S VETERANS, AND IMPROVE THE QUALITY OF LIFE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt052312
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt07946
IRS990EZ/SpecialEventsNetIncomeLossAmt025833
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0PA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt050
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt052886
IRS990EZ/TotalProgramServiceExpensesAmt052312
IRS990EZ/TotalRevenueAmt053212
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationOtherDesc0FRATERNAL OR
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt07946
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt016705
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt017074
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt033779
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt025833
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt07946
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt07946
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0TIM WADE
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0111 SYCAMORE STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0OIL CITY
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0PA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd016301
IRS990ScheduleG/StatesWhereGamingConductedCd0PA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE 662 CONFERENCES/MEETINGS 2,511 INSURANCE 10,219 DUES 6,391 COMMUNITY OUTREACH 10,909 TOTAL 30,692
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRIOR PERIOD ADJUSTMENT OF CASH -16,045
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 50
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FRATERNAL ORDER DEVOTED TO A SOCIAL PURPOSE OF SUPPORTING MEMBERS AND COMMUNITY SERVICE ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN TODD IFFT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-06-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS OF THE USA
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0250351360
ReturnHeader/Filer/USAddress/AddressLine1Txt0111 SYCAMORE STREET
ReturnHeader/Filer/USAddress/CityNm0OIL CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd016301
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823903575
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MATTERN CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0622 MAIN ST PO BOX 658
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EMLENTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd016373
ReturnHeader/PreparerPersonGrp/PhoneNum07248671712
ReturnHeader/PreparerPersonGrp/PreparationDt02024-06-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CLINTON MATTERN
ReturnHeader/ReturnTs02024-07-15T15:28:29-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TODD
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0IFFT
ReturnHeader/TaxPeriodBeginDt02023-04-01
ReturnHeader/TaxPeriodEndDt02024-03-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$153,184
Liabilities
$50
Net assets
$153,134
Revenue
$53,212
Expenses
$52,886
Net income
$326
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.53$1.53$0.40$0.40$0.00
2024Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$0.53$0.53$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.69$1.69$0.58$0.45$0.13
2022Detailed filing. Detailed filing data is available for this year.$1.62$0.07$1.55$0.66$0.47$0.18
2021Detailed filing. Detailed filing data is available for this year.$1.32$0.05$1.28$0.43$0.63$0.20