Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990EZ • Fiscal year 2025 • EIN 25-0351360

Apr 01, 2024 to Mar 31, 2025 • Filed on Nov 19, 2025

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

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2025

Net Margin

46th percentile

-0.3%

Higher net margin than 46% of similar nonprofits.

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

Top Officer Pay

74th percentile

$300

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

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

Asset Growth

49th percentile

-0.1%

Faster asset growth than 49% of similar nonprofits.

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

Revenue Growth

13th percentile

-25%

Faster revenue growth than 13% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$152,997

Down $187 (-0.1%) from 2024

Net Assets

Down

$152,997

Down $137 (-0.1%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin46th percentile

Revenue

Down

$40,029

Down $13,183 (-25%) from 2024

Expenses

Down

$40,167

Down $12,719 (-24%) from 2024

Net Income

Down

-$138

Down $464 (-142%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth49th 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

2025

Assets$152,997
Liabilities-
Net Assets$152,997
Open 2025 Filing

Operations Trend

Revenue Growth13th 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

2025

Revenue$40,029
Expenses$40,167
Net Income-$138
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Nov 19, 2025
Return Version
2024v5.0
Gross Receipts
$75,468
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.-$37,302
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
NICOLE MATSONSecretary-$300-$300
JOHN CLARKExalted Rule-$0--
JOHN TODD IFFTLeading Knig-$0--
SAMUEL H BREENELoyal Knight-$0--
HIROMI KNOXLecturing Kn-$0--
DEBRA SOBINATreasurer-$0--
BETSY CLARKTrustee-$0--
JOSEPH MCELHANEYTrustee-$0--
DAVID NEILSONTrustee-$0--
JOHN MACKINTOSHTreasurer-$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 Mackintosh
Title
Treasurer
Signed
2025-11-19

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 8

“ATM/JUKE BOX 99 TOTAL 99”

Form 990-ez, Part I, Line 16

“Expenses office 1,485 conferences/meetings 1,436 insurance 564 dues 4,488 community outreach 8,198 total 16,171”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 49 0”

Form 990-ez, Part III

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

Raw XML Appendix164 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0JOHN MACKINTOSH
IRS990EZ/BooksInCareOfDetail/PhoneNum08146776371
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0111 SYCAMORE ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0OIL CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd016301
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt028184
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt027997
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt09991
IRS990EZ/CostOfGoodsSoldAmt021426
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-138
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02865
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0153184
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0152997
IRS990EZ/GamingGrossIncomeAmt037563
IRS990EZ/GrossProfitLossSlsOfInvntryAmt02197
IRS990EZ/GrossReceiptsAmt075468
IRS990EZ/GrossSalesOfInventoryAmt023623
IRS990EZ/GroupExemptionNum01156
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt02161
IRS990EZ/LandAndBuildingsGrp/BOYAmt0125000
IRS990EZ/LandAndBuildingsGrp/EOYAmt0125000
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt02031
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0153135
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0152997
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0152997
IRS990EZ/OccupancyRentUtltsAndMaintAmt021131
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt7000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt8000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt9000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt5300
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOHN CLARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHN TODD IFFT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SAMUEL H BREENE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3HIROMI KNOX
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DEBRA SOBINA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5NICOLE MATSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6BETSY CLARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7JOSEPH MCELHANEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8DAVID NEILSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9JOHN MACKINTOSH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXALTED RULE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1LEADING KNIG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2LOYAL KNIGHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3LECTURING KN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt016171
IRS990EZ/OtherRevenueTotalAmt099
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/ProgramServiceExpensesAmt037302
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt014013
IRS990EZ/SpecialEventsNetIncomeLossAmt023550
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0PA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt049
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt040167
IRS990EZ/TotalProgramServiceExpensesAmt037302
IRS990EZ/TotalRevenueAmt040029
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationOtherDesc0FRATERNAL OR
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt014013
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt010120
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt027443
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt037563
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt023550
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt014013
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt014013
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0DENNIS QUICK
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/ExplanationTxt0ATM/JUKE BOX 99 TOTAL 99
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES OFFICE 1,485 CONFERENCES/MEETINGS 1,436 INSURANCE 564 DUES 4,488 COMMUNITY OUTREACH 8,198 TOTAL 16,171
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 49 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FRATERNAL ORDER DEVOTED TO A SOCIAL PURPOSE OF SUPPORTING MEMBERS AND COMMUNITY SERVICE ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN MACKINTOSH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-19
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/PreparationDt02025-11-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CLINTON MATTERN
ReturnHeader/ReturnTs02025-12-04T10:14:30-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$152,997
Liabilities
-
Net assets
$152,997
Revenue
$40,029
Expenses
$40,167
Net income
-$138
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