Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2019 • EIN 25-6053542

Apr 01, 2018 to Mar 31, 2019 • Filed on Jul 29, 2019

129 North Center StreetCorry, PA 16407

(814) 663-2754

Siviq Scores

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

Liabilities / Assets

60th percentile

0.03x

Higher debt load relative to assets than 60% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

61st percentile

0.06x

Higher debt load relative to revenue than 61% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Net Margin

43rd percentile

-1.0%

Higher net margin than 43% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Asset Growth

43rd percentile

-1.1%

Faster asset growth than 43% of similar nonprofits.

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

Revenue Growth

28th percentile

-12%

Faster revenue growth than 28% of similar nonprofits.

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

Assets

Down

$118,208

Down $1,266 (-1.1%) from 2018

Net Assets

Down

$114,778

Down $532 (-0.5%) from 2018

Liabilities

Down

$3,430

Down $734 (-18%) from 2018

Revenue

Down

$54,761

Down $7,371 (-12%) from 2018

Expenses

Down

$55,293

Down $9,417 (-15%) from 2018

Net Income

Up

-$532

Up $2,046 (+79%) from 2018

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2013: $134,017Liabilities 2013: $4,935Net Assets 2013: $129,0822013Assets 2014: $135,652Liabilities 2014: $3,295Net Assets 2014: $132,3572014Assets 2015: $154,454Liabilities 2015: $2,574Net Assets 2015: $151,8802015Assets 2016: $143,922Liabilities 2016: $2,952Net Assets 2016: $140,9702016Assets 2017: $122,263Liabilities 2017: $4,375Net Assets 2017: $117,8882017Assets 2018: $119,474Liabilities 2018: $4,164Net Assets 2018: $115,3102018Assets 2019: $118,208Liabilities 2019: $3,430Net Assets 2019: $114,7782019Assets 2020: $110,761Liabilities 2020: $2,555Net Assets 2020: $108,2062020Assets 2021: $107,000Liabilities 2021: $3,384Net Assets 2021: $103,6162021Assets 2022: $117,617Liabilities 2022: $10,106Net Assets 2022: $107,5112022Assets 2023: $144,790Liabilities 2023: $12,863Net Assets 2023: $131,9272023Assets 2024: $162,308Liabilities 2024: $10,878Net Assets 2024: $151,4302024Assets 2025: $150,969Liabilities 2025: $11,578Net Assets 2025: $139,3912025

Highlighted filing

2019

Assets$118,208
Liabilities$3,430
Net Assets$114,778

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2013: $62,0352013Revenue 2014: $106,329Expenses 2014: $103,054Net Income 2014: $3,2752014Revenue 2015: $142,590Expenses 2015: $123,067Net Income 2015: $19,5232015Revenue 2016: $66,128Expenses 2016: $77,038Net Income 2016: -$10,9102016Revenue 2017: $60,214Expenses 2017: $83,296Net Income 2017: -$23,0822017Revenue 2018: $62,132Expenses 2018: $64,710Net Income 2018: -$2,5782018Revenue 2019: $54,761Expenses 2019: $55,293Net Income 2019: -$5322019Revenue 2020: $54,429Expenses 2020: $61,001Net Income 2020: -$6,5722020Revenue 2021: $50,207Expenses 2021: $54,797Net Income 2021: -$4,5902021Revenue 2022: $115,640Expenses 2022: $111,745Net Income 2022: $3,8952022Revenue 2023: $135,774Expenses 2023: $111,358Net Income 2023: $24,4162023Revenue 2024: $131,328Expenses 2024: $111,825Net Income 2024: $19,5032024Revenue 2025: $101,106Expenses 2025: $113,145Net Income 2025: -$12,0392025

Highlighted filing

2019

Revenue$54,761
Expenses$55,293
Net Income-$532
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jul 29, 2019
Return Version
2018v3.1
Gross Receipts
$279,108
Mission and Program Overview

Mission

To inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in God; to promote the welfare and enhance the happiness of its members; to quicken the spirit of American patriotism; to cultivate good fellowship;to perpetuate itself as a fraternal organization and to provide for its government, the Benevolent and Protective Order of Elks of the United States of America will serve the people and communities through benevolent programs, demonstrating that Elks Care and Elks Share.

Provide services to its dues paying members and promote events to promote community support and awareness for designated local charities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$99,783$94,494▼ $5,289
Cash and Non-Interest-Bearing Accounts$15,316$19,339▲ $4,023
Inventories for Sale or Use$4,375$4,375→ $0
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$119,474$118,208▼ $1,266
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$4,164$3,430▼ $734
Total Liabilities$4,164$3,430▼ $734
Net Assets / Fund Balance
Unrestricted Net Assets$114,411$113,879▼ $532
Temporarily Rstr Net Assets$899$899→ $0
Total Net Assets Fund Balance$115,310$114,778▼ $532
Total Liabilities and Net Assets / Fund Balance$119,474$118,208▼ $1,266

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$82,437$422,227$504,664
Equipment$7,057$41,674$48,731
Land$5,000-$5,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Nick SteadmanExalted Ruler
Margaret GrossLeading Knight
Greg KnappLecturing Knigh
Filip SaluskyLoyal Knight
Katelyn EllsworthSecretary
April SterlingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$11,136
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$43,625
All Other Contributions
$1,412
Change in Net Assets
$-532
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$55,293
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
Occupancy$22,372--$22,372
Depreciation Depletion$5,329--$5,329
Insurance$4,770--$4,770
Fees for Services Management-$3,888-$3,888
All Other Expenses$2,969--$2,969
Office Expenses-$2,581-$2,581
Other Expenses$1,986--$1,986
Fees for Services Accounting-$1,000-$1,000
Advertising-$752-$752
Total Functional Expenses$47,072$8,221$0$55,293
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$172,330
Gaming Direct Expenses$143,935
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

The organization has dues paying members who make application for membership.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Annual reorganizational meetings are held to elect organization officers. Elections are determined by a majority vote of the members.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Various decisions by management must be ratified by the membership per their by-laws.

Form 990, Part VI, Line 11B: Form 990 Review Process

The Form 990 is presented to management for discussion and approval before filing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Financial reports are made available to members upon request and tax Form 990 is made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks
EIN
25-6053542
Phone
8146632754
Address
129 North Center Street, Corry, PA 16407

Signing Officer

Name
Mike Stromenger
Title
Treasurer
Signed
2019-07-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Stromenger
Formed
1911
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
6
Employees
10
Volunteers
50

Preparer

Firm
Maloney Reed Scarpitti & Company LLP
Address
113 Meadville St, Edinboro, PA 16412
Preparer
Rick L Clayton CPA
Phone
8147343787
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

Finance committee oversees financial statement and tax return preparations and approves documents for submission to National affiliate.

Financial Statement Notes

Part X : FIN48 Footnote

Management believes all tax positions taken and elections made would be upheld under an examination. Therefore, no provision for the effects of uncertain tax positions or elections has been recorded as of and for the year ended March 31st.

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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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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0422227
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0504664
IRS990ScheduleD/EquipmentGrp/BookValueAmt07057
IRS990ScheduleD/EquipmentGrp/DepreciationAmt041674
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt048731
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt05000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management believes all tax positions taken and elections made would be upheld under an examination. Therefore, no provision for the effects of uncertain tax positions or elections has been recorded as of and for the year ended March 31st.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt094494
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0138315
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0138315
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0143935
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0172330
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0172330
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt028395
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt05620
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt05620
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0Secretary
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0129 North Center Street
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Corry
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0PA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd016407
IRS990ScheduleG/StatesWhereGamingConductedCd0PA
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has dues paying members who make application for membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annual reorganizational meetings are held to elect organization officers. Elections are determined by a majority vote of the members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Various decisions by management must be ratified by the membership per their by-laws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990 is presented to management for discussion and approval before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Financial reports are made available to members upon request and tax Form 990 is made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Finance committee oversees financial statement and tax return preparations and approves documents for submission to National affiliate.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2: Change of Oversight or Selection Process
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0899
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0899
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0119474
IRS990/TotalAssetsEOYAmt0118208
IRS990/TotalAssetsGrp/BOYAmt0119474
IRS990/TotalAssetsGrp/EOYAmt0118208
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt011136
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08221
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt047072
IRS990/TotalFunctionalExpensesGrp/TotalAmt055293
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04164
IRS990/TotalLiabilitiesEOYAmt03430
IRS990/TotalLiabilitiesGrp/BOYAmt04164
IRS990/TotalLiabilitiesGrp/EOYAmt03430
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0115310
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0114778
IRS990/TotalProgramServiceExpensesAmt047072
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt043625
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt054761
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0119474
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0118208
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0114411
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0113879
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0elks.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Mike Stromenger
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-07-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Benevolent & Protective Order of Elks
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0of the USA
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0256053542
ReturnHeader/Filer/PhoneNum08146632754
ReturnHeader/Filer/USAddress/AddressLine1Txt0129 North Center Street
ReturnHeader/Filer/USAddress/CityNm0Corry
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd016407
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251249111
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Maloney Reed Scarpitti & Company LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0113 Meadville St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Edinboro
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd016412
ReturnHeader/PreparerPersonGrp/PhoneNum08147343787
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Rick L Clayton CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-07-29T08:09:54-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-04-01

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