Civic Intelligence

Benevolent & Protective Order of Elks of the USA 776 Washington

990 • Fiscal year 2019 • EIN 25-0787572

Apr 01, 2018 to Mar 31, 2019 • Filed on Jul 28, 2019

PO Box 245Washington, PA 15301

(724) 222-0776

Siviq Scores

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

Liabilities / Assets

58th percentile

0.05x

Higher debt load relative to assets than 58% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

56th percentile

0.12x

Higher debt load relative to revenue than 56% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Net Margin

51st percentile

3.5%

Higher net margin than 51% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

79th percentile

$6,000

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Asset Growth

39th percentile

-0.7%

Faster asset growth than 39% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

88th percentile

37%

Faster revenue growth than 88% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$794,224

Down $5,788 (-0.7%) from 2018

Net Assets

Up

$753,637

Up $3,266 (+0.4%) from 2018

Liabilities

Down

$40,587

Down $9,054 (-18%) from 2018

Revenue

Up

$351,287

Up $94,133 (+37%) from 2018

Expenses

Up

$339,151

Up $9,491 (+2.9%) from 2018

Net Income

Up

$12,136

Up $84,642 (+117%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $869,344Liabilities 2012: $38,994Net Assets 2012: $830,3502012Assets 2013: $881,981Liabilities 2013: $61,412Net Assets 2013: $820,5692013Assets 2015: $823,604Liabilities 2015: $39,349Net Assets 2015: $784,2552015Assets 2016: $839,061Liabilities 2016: $34,199Net Assets 2016: $804,8622016Assets 2017: $853,142Liabilities 2017: $30,265Net Assets 2017: $822,8772017Assets 2018: $800,012Liabilities 2018: $49,641Net Assets 2018: $750,3712018Assets 2019: $794,224Liabilities 2019: $40,587Net Assets 2019: $753,6372019Assets 2020: $760,446Liabilities 2020: $70,824Net Assets 2020: $689,6222020Assets 2021: $776,433Liabilities 2021: $77,759Net Assets 2021: $698,6742021Assets 2022: $715,809Liabilities 2022: $55,473Net Assets 2022: $660,3362022Assets 2023: $709,636Liabilities 2023: $51,314Net Assets 2023: $658,3222023Assets 2024: $717,565Liabilities 2024: $59,930Net Assets 2024: $657,6352024Assets 2025: $709,586Liabilities 2025: $39,781Net Assets 2025: $669,8052025

Highlighted filing

2019

Assets$794,224
Liabilities$40,587
Net Assets$753,637

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2012: $630,9542012Expenses 2013: $368,0092013Revenue 2015: $609,522Expenses 2015: $647,042Net Income 2015: -$37,5202015Revenue 2016: $581,941Expenses 2016: $566,975Net Income 2016: $14,9662016Revenue 2017: $690,635Expenses 2017: $672,620Net Income 2017: $18,0152017Revenue 2018: $257,154Expenses 2018: $329,660Net Income 2018: -$72,5062018Revenue 2019: $351,287Expenses 2019: $339,151Net Income 2019: $12,1362019Revenue 2020: $312,477Expenses 2020: $309,532Net Income 2020: $2,9452020Revenue 2021: $102,879Expenses 2021: $201,294Net Income 2021: -$98,4152021Revenue 2022: $305,944Expenses 2022: $344,282Net Income 2022: -$38,3382022Revenue 2023: $387,829Expenses 2023: $389,843Net Income 2023: -$2,0142023Revenue 2024: $448,661Expenses 2024: $385,565Net Income 2024: $63,0962024Revenue 2025: $420,693Expenses 2025: $408,525Net Income 2025: $12,1682025

Highlighted filing

2019

Revenue$351,287
Expenses$339,151
Net Income$12,136
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jul 28, 2019
Return Version
2018v3.1
Gross Receipts
$377,076
Mission and Program Overview

Mission

The mission or purpose of the benevolent and protective order of elks is to live by the principles of its founding principles; charity, justice, brotherly love and fidelity

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$466,085$467,011▲ $926
Investments in Publicly Traded Securities$263,614$230,730▼ $32,884
Cash and Non-Interest-Bearing Accounts$59,851$84,975▲ $25,124
Inventories for Sale or Use$10,462$11,508▲ $1,046
Total Assets$800,012$794,224▼ $5,788
Liabilities
Deferred Revenue$49,641$30,818▼ $18,823
Accounts Payable and Accrued Expenses-$9,769-
Total Liabilities$49,641$40,587▼ $9,054
Net Assets / Fund Balance
Unrestricted Net Assets$750,371$753,637▲ $3,266
Total Net Assets Fund Balance$750,371$753,637▲ $3,266
Total Liabilities and Net Assets / Fund Balance$800,012$794,224▼ $5,788

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$397,003$465,533$862,536
Land$70,008-$70,008
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Billie WhiteSecretaryPT$6,000$6,000
Robert Ranko SrTreasurerPT$4,000$4,000

Board Members and Trustees

NameTitle
Doug WhiteTrustee Chairman
Chuck RobertsTrustee
David McGowanTrustee
Jeff OBrienTrustee
Larry Jones JrTrustee
Tom OlzerTrustee
Ron FoilExalted Ruler
Michelle PattersonLeading Knight
Harold MituzasLecturing Knight
Tim KaneLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$84,693
Program Service Revenue
$226,734
Investment Income
$26,247
Other Revenue
$13,613
Change in Net Assets
$12,136
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$219,568
Salaries, Compensation, and Employee Benefits$90,912
Grants and Similar Amounts Paid$14,498
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$118,595--$118,595
Other Salaries and Wages-$74,587-$74,587
Occupancy-$58,395-$58,395
Grants to Domestic Orgs$14,498--$14,498
Benefits to Members$14,173--$14,173
Insurance-$10,732-$10,732
Advertising-$10,001-$10,001
Depreciation Depletion-$9,995-$9,995
Current Officers, Directors, Trustees, and Key Employees-$9,300-$9,300
Payroll Taxes-$7,025-$7,025
Fees for Services Accounting-$4,679-$4,679
Other Expenses-$2,912-$2,912
Office Expenses-$2,043-$2,043
Conferences and Meetings-$719-$719
Total Functional Expenses$147,266$191,885$0$339,151
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$39,402
Gaming Direct Expenses$25,789
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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

All rights are reserved to the members. 2 clases of membership; regular and life time.

Member election for additional members Part VI line 7A

Only members can be elected to the Governing Body. Members elect annually.

Governing body decisions Part VI line 7B

Governing body decisions can be over-ruled by the members.

Form 990 governing body review Part VI line 11

Organization has statuetes that govern the Governing body.

Conflict of interest policy compliance Part VI line 12C

National Organization has statutes that dictate conflict of interest.

CEO executive director top management comp Part VI line 15A

According to statutes only the Secretary and the Treeasurer may be compensated. Their compensation is determined by the memebers, not Governing body. No other Officers are permitted to be comensated per statute.

Other officer or key employee compensation Part VI line 15B

According to statutes only the Secretary and the Treeasurer may be compensated. Their compensation is determined by the memebers, not Governing body. No other Officers are permitted to be comensated per statute.

Governing documents etc available to public Part VI line 19

All minutes are available upon written request.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks of the USA
EIN
25-0787572
Address
PO BOX 245, Washington, PA 15301
Doing Business As
Bpo Elks 776 of Washington

Signing Officer

Name
Ron Foil
Title
Exalted Ruler
Phone
7242220776
Signed
2019-07-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ron Foil
Formed
1959
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
32

Preparer

Firm
AccountMaster Inc
Address
90 W Chestnut St Suite 100, Washington, PA 15301
Preparer
Jeffrey L Fine
Phone
7242282937
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Unrealized loss on investments & payroll adjustment

List of other expenses Part IX line 24E

National and State dues

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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/OtherExpensesGrp/Desc2Licenses
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0577
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1920
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22912
IRS990/OtherExpensesGrp/TotalAmt0577
IRS990/OtherExpensesGrp/TotalAmt1920
IRS990/OtherExpensesGrp/TotalAmt22912
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt074587
IRS990/OtherSalariesAndWagesGrp/TotalAmt074587
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07025
IRS990/PayrollTaxesGrp/TotalAmt07025
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Ron Foil
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0722210
IRS990/ProgramServiceRevenueGrp/BusinessCd1722210
IRS990/ProgramServiceRevenueGrp/BusinessCd2722210
IRS990/ProgramServiceRevenueGrp/Desc0Food Sales
IRS990/ProgramServiceRevenueGrp/Desc1Bar Sales
IRS990/ProgramServiceRevenueGrp/Desc2Other Bar Sales
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt084371
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1131471
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt210892
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt084371
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1131471
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210892
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt013639
IRS990/PYContributionsGrantsAmt035949
IRS990/PYGrantsAndSimilarPaidAmt027704
IRS990/PYInvestmentIncomeAmt023102
IRS990/PYOtherExpensesAmt0206387
IRS990/PYOtherRevenueAmt032741
IRS990/PYProgramServiceRevenueAmt0165362
IRS990/PYRevenuesLessExpensesAmt0-72506
IRS990/PYSalariesCompEmpBnftPaidAmt081930
IRS990/PYTotalExpensesAmt0329660
IRS990/PYTotalRevenueAmt0257154
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt012136
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0397003
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0465533
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0862536
IRS990ScheduleD/LandGrp/BookValueAmt070008
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt070008
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0467011
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt020897
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt020897
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt025789
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt039402
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt039402
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt013613
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt04892
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt04892
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0Linda Hildebrand
IRS990ScheduleG/GamingManagerServicesProvTxt0State reports
IRS990ScheduleG/GamingOwnFacilityPct00.250
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0Linda Hildebrand
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0138 E Maiden St
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Washington
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0PA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd015301
IRS990ScheduleG/StatesWhereGamingConductedCd0PA
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All rights are reserved to the members. 2 clases of membership; regular and life time.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Only members can be elected to the Governing Body. Members elect annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing body decisions can be over-ruled by the members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Organization has statuetes that govern the Governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4National Organization has statutes that dictate conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5According to statutes only the Secretary and the Treeasurer may be compensated. Their compensation is determined by the memebers, not Governing body. No other Officers are permitted to be comensated per statute.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6According to statutes only the Secretary and the Treeasurer may be compensated. Their compensation is determined by the memebers, not Governing body. No other Officers are permitted to be comensated per statute.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7All minutes are available upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Unrealized loss on investments & payroll adjustment
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9National and State dues
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0800012
IRS990/TotalAssetsEOYAmt0794224
IRS990/TotalAssetsGrp/BOYAmt0800012
IRS990/TotalAssetsGrp/EOYAmt0794224
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt084693
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0191885
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0147266
IRS990/TotalFunctionalExpensesGrp/TotalAmt0339151
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt049641
IRS990/TotalLiabilitiesEOYAmt040587
IRS990/TotalLiabilitiesGrp/BOYAmt049641
IRS990/TotalLiabilitiesGrp/EOYAmt040587
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0750371
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0753637
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0147266
IRS990/TotalProgramServiceRevenueAmt0226734
IRS990/TotalReportableCompFromOrgAmt010000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0266594
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0351287
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0800012
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0794224
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true

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