Civic Intelligence

Benevolent & Protective Order of Elks 1194

990 • Fiscal year 2024 • EIN 35-0173430

Apr 01, 2023 to Mar 31, 2024 • Filed on Jul 01, 2024

PO Box 654Kendallville, IN 46755-0654

(260) 347-0760

Siviq Scores

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

Liabilities / Assets

86th percentile

0.24x

Higher debt load relative to assets than 86% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.21x

Higher debt load relative to revenue than 71% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Net Margin

36th percentile

0.2%

Higher net margin than 36% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

57th percentile

$0

Higher top officer pay than 57% of similar nonprofits.

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

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Asset Growth

54th percentile

3.6%

Faster asset growth than 54% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

63rd percentile

16%

Faster revenue growth than 63% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$273,974

Up $9,569 (+3.6%) from 2023

Net Assets

Up

$207,483

Up $627 (+0.3%) from 2023

Liabilities

Up

$66,491

Up $8,942 (+16%) from 2023

Revenue

Up

$320,047

Up $44,881 (+16%) from 2023

Expenses

Up

$319,420

Up $59,808 (+23%) from 2023

Net Income

Down

$627

Down $14,927 (-96%) from 2023

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $200,196Liabilities 2011: $37,314Net Assets 2011: $162,8822011Assets 2012: $204,340Liabilities 2012: $43,436Net Assets 2012: $160,9042012Assets 2013: $193,994Liabilities 2013: $33,611Net Assets 2013: $160,3832013Assets 2014: $184,842Liabilities 2014: $44,324Net Assets 2014: $140,5182014Assets 2015: $179,862Liabilities 2015: $41,337Net Assets 2015: $138,5252015Assets 2016: $186,927Liabilities 2016: $37,735Net Assets 2016: $149,1922016Assets 2017: $195,265Liabilities 2017: $48,552Net Assets 2017: $146,7132017Assets 2018: $192,459Liabilities 2018: $48,009Net Assets 2018: $144,4502018Assets 2019: $199,064Liabilities 2019: $59,777Net Assets 2019: $139,2872019Assets 2020: $212,985Liabilities 2020: $59,377Net Assets 2020: $153,6082020Assets 2021: $242,945Liabilities 2021: $58,401Net Assets 2021: $184,5442021Assets 2022: $239,114Liabilities 2022: $47,812Net Assets 2022: $191,3022022Assets 2023: $264,405Liabilities 2023: $57,549Net Assets 2023: $206,8562023Assets 2024: $273,974Liabilities 2024: $66,491Net Assets 2024: $207,4832024Assets 2025: $303,500Liabilities 2025: $71,140Net Assets 2025: $232,3602025

Highlighted filing

2024

Assets$273,974
Liabilities$66,491
Net Assets$207,483

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $144,2292011Expenses 2012: $148,5372012Expenses 2013: $123,3722013Revenue 2014: $121,753Expenses 2014: $141,998Net Income 2014: -$20,2452014Revenue 2015: $127,955Expenses 2015: $129,948Net Income 2015: -$1,9932015Revenue 2016: $158,924Expenses 2016: $148,257Net Income 2016: $10,6672016Revenue 2017: $149,009Expenses 2017: $151,488Net Income 2017: -$2,4792017Revenue 2018: $149,957Expenses 2018: $152,220Net Income 2018: -$2,2632018Revenue 2019: $170,665Expenses 2019: $175,828Net Income 2019: -$5,1632019Revenue 2020: $239,863Expenses 2020: $225,541Net Income 2020: $14,3222020Revenue 2021: $234,134Expenses 2021: $203,171Net Income 2021: $30,9632021Revenue 2022: $251,335Expenses 2022: $244,577Net Income 2022: $6,7582022Revenue 2023: $275,166Expenses 2023: $259,612Net Income 2023: $15,5542023Revenue 2024: $320,047Expenses 2024: $319,420Net Income 2024: $6272024Revenue 2025: $319,730Expenses 2025: $294,853Net Income 2025: $24,8772025

Highlighted filing

2024

Revenue$320,047
Expenses$319,420
Net Income$627
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Jul 1, 2024
Return Version
2023v5.0
Gross Receipts
$600,728
Mission and Program Overview

Mission

Fraternal activities for members

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$206,856$207,483▲ $627
Land, Buildings, and Equipment, Net$182,325$170,291▼ $12,034
Cash and Non-Interest-Bearing Accounts$57,383$50,895▼ $6,488
Inventories for Sale or Use$23,768$26,994▲ $3,226
Accounts Receivable$100$25,050▲ $24,950
Prepaid Expenses and Deferred Charges$729$644▼ $85
Investments in Publicly Traded Securities$100$100→ $0
Total Assets$264,405$273,974▲ $9,569
Liabilities
Accounts Payable and Accrued Expenses$37,190$44,333▲ $7,143
Deferred Revenue$20,359$22,158▲ $1,799
Total Liabilities$57,549$66,491▲ $8,942
Net Assets / Fund Balance
Total Net Assets Fund Balance$206,856$207,483▲ $627
Total Liabilities and Net Assets / Fund Balance$264,405$273,974▲ $9,569

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$70,291$486,949$557,240
Land$100,000-$100,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Matthew ShullExalted Rule
Chad IhrieSecretary
Marvin CourtneyTreasuer
Revenue and Support

Revenue Composition

Contributions and Grants
$20,464
Program Service Revenue
$60,114
Investment Income
$3
Other Revenue
$239,466
All Other Contributions
$20,464
Change in Net Assets
$627
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$208,501
Salaries, Compensation, and Employee Benefits$100,954
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$92,443-$92,443
All Other Expenses$40,493$15,538-$56,031
Depreciation Depletion$28,138--$28,138
Insurance$8,460$6,745-$15,205
Occupancy$11,358$2,801-$14,159
Benefits to Members$9,965--$9,965
Other Expenses$21,752$8,786-$8,786
Payroll Taxes-$8,511-$8,511
Fees for Services Accounting$2,625$5,450-$8,075
Office Expenses$3,654$1,071-$4,725
Interest$3,213--$3,213
Fees for Services Other-$1,674-$1,674
Advertising$567--$567
Conferences and Meetings$289--$289
Total Functional Expenses$159,640$159,780$0$319,420
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

Upon request for information.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
35-0173430
Phone
2603470760
Address
PO BOX 654, KENDALLVILLE, IN 46755-0654

Signing Officer

Name
Marvin Courtney
Title
Treasuer
Phone
2603470760
Signed
2024-07-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Shull
Formed
1970
Legal Domicile
In
Voting Board Members
7
Independent Board Members
0
Employees
20

Preparer

Firm
Scott R Frick CPA Pc
Address
113 N MAIN ST PO BOX 512, KENDALLVILLE, IN 46755-0512
Preparer
Scott R Frick CPA Cgma
Phone
2603471940
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

ACTIVITIES FOR MEMBERS

Form 990, Part IX, Line 24E

Seed & fertilizer 7,387 0 0 repair & maintence (c) 0 6,212 0 property tax 4,740 0 0 cable tv 0 4,007 0 gas & oil 3,961 0 0 miscellaneous 3,451 0 0 credit card proessing 3,090 0 0 miscellaneous 3,088 0 0 officers expense 2,997 0 0 utilities 2,591 0 0 license and permits 0 2,404 0 course maint supplies 2,202 0 0 irrigation 1,801 0 0 pro shop supplies 1,553 0 0 alarm service 0 1,496 0 course maint tools 1,325 0 0 gaming license 1,100 0 0 repair & maintenance 0 711 0 music & entertainment 0 450 0 card key 445 0 0 initiation dinner 352 0 0 supplies - janitoral 235 0 0 lodge supplies 0 197 0 subscriptions 165 0 0 bar expense 0 61 0 bank service charges 10 0 0 total 40,493 15,538 0

Raw XML Appendix317 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/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0100
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IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACTIVITIES FOR MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST FOR INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SEED & FERTILIZER 7,387 0 0 REPAIR & MAINTENCE (C) 0 6,212 0 PROPERTY TAX 4,740 0 0 CABLE TV 0 4,007 0 GAS & OIL 3,961 0 0 MISCELLANEOUS 3,451 0 0 CREDIT CARD PROESSING 3,090 0 0 MISCELLANEOUS 3,088 0 0 OFFICERS EXPENSE 2,997 0 0 UTILITIES 2,591 0 0 LICENSE AND PERMITS 0 2,404 0 COURSE MAINT SUPPLIES 2,202 0 0 IRRIGATION 1,801 0 0 PRO SHOP SUPPLIES 1,553 0 0 ALARM SERVICE 0 1,496 0 COURSE MAINT TOOLS 1,325 0 0 GAMING LICENSE 1,100 0 0 REPAIR & MAINTENANCE 0 711 0 MUSIC & ENTERTAINMENT 0 450 0 CARD KEY 445 0 0 INITIATION DINNER 352 0 0 SUPPLIES - JANITORAL 235 0 0 LODGE SUPPLIES 0 197 0 SUBSCRIPTIONS 165 0 0 BAR EXPENSE 0 61 0 BANK SERVICE CHARGES 10 0 0 TOTAL 40,493 15,538 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
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IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0234
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0234
IRS990/TotalProgramServiceExpensesAmt0159640
IRS990/TotalProgramServiceRevenueAmt060114
IRS990/TotalRevenueGrp/ExclusionAmt022888
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt037229
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0320047
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0239466
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0264405
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0273974
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARVIN COURTNEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASUER
ReturnHeader/BusinessOfficerGrp/PhoneNum02603470760
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS 1194
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0350173430
ReturnHeader/Filer/PhoneNum02603470760
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 654
ReturnHeader/Filer/USAddress/CityNm0KENDALLVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd0467550654
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351872552
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCOTT R FRICK CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0113 N MAIN ST PO BOX 512
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KENDALLVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0467550512
ReturnHeader/PreparerPersonGrp/PhoneNum02603471940
ReturnHeader/PreparerPersonGrp/PreparationDt02024-07-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT R FRICK CPA CGMA
ReturnHeader/ReturnTs02024-07-25T09:07:00-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MARVIN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0COURTNEY
ReturnHeader/TaxPeriodBeginDt02023-04-01
ReturnHeader/TaxPeriodEndDt02024-03-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.04$0.71$2.32$3.20$2.95$0.25
2024Detailed filing. Detailed filing data is available for this year.$2.74$0.66$2.07$3.20$3.19$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.64$0.58$2.07$2.75$2.60$0.16
2022Detailed filing. Detailed filing data is available for this year.$2.39$0.48$1.91$2.51$2.45$0.07
2021Detailed filing. Detailed filing data is available for this year.$2.43$0.58$1.85$2.34$2.03$0.31
2020Detailed filing. Detailed filing data is available for this year.$2.13$0.59$1.54$2.40$2.26$0.14
2019Detailed filing. Detailed filing data is available for this year.$1.99$0.60$1.39$1.71$1.76$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.92$0.48$1.44$1.50$1.52$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.95$0.49$1.47$1.49$1.51$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.87$0.38$1.49$1.59$1.48$0.11
2015Detailed filing. Detailed filing data is available for this year.$1.80$0.41$1.39$1.28$1.30$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.85$0.44$1.41$1.22$1.42$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.34$1.60$1.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.43$1.61$1.49
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.00$0.37$1.63$1.44