Civic Intelligence

Benevolent Protective Order of Elks

990 • Fiscal year 2018 • EIN 35-0173525

Apr 01, 2017 to Mar 31, 2018 • Filed on Jul 26, 2018

3535 E MckinleySouth Bend, IN 46615-3138

(574) 233-1139

Siviq Scores

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

Liabilities / Assets

91st percentile

0.42x

Higher debt load relative to assets than 91% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

83rd percentile

0.33x

Higher debt load relative to revenue than 83% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Net Margin

22nd percentile

-12%

Higher net margin than 22% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Assets

$306,250

No earlier filing loaded for comparison.

Net Assets

$177,486

No earlier filing loaded for comparison.

Liabilities

$128,764

No earlier filing loaded for comparison.

Revenue

$394,165

No earlier filing loaded for comparison.

Expenses

$443,354

No earlier filing loaded for comparison.

Net Income

-$49,189

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2018: $306,250Liabilities 2018: $128,764Net Assets 2018: $177,4862018Assets 2019: $233,275Liabilities 2019: $112,468Net Assets 2019: $120,8072019Assets 2020: $414,149Liabilities 2020: $35,943Net Assets 2020: $378,2062020Assets 2021: $376,766Liabilities 2021: $44,488Net Assets 2021: $332,2782021Assets 2022: $430,749Liabilities 2022: $83,950Net Assets 2022: $346,7992022Assets 2023: $241,516Liabilities 2023: $42,448Net Assets 2023: $199,0682023Assets 2024: $178,362Liabilities 2024: $55,473Net Assets 2024: $122,8892024

Highlighted filing

2018

Assets$306,250
Liabilities$128,764
Net Assets$177,486

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2018: $394,165Expenses 2018: $443,354Net Income 2018: -$49,1892018Revenue 2019: $368,972Expenses 2019: $426,059Net Income 2019: -$57,0872019Revenue 2020: $581,271Expenses 2020: $324,824Net Income 2020: $256,4472020Revenue 2021: $136,703Expenses 2021: $179,704Net Income 2021: -$43,0012021Revenue 2022: $220,129Expenses 2022: $205,608Net Income 2022: $14,5212022Revenue 2023: $281,989Expenses 2023: $417,720Net Income 2023: -$135,7312023Revenue 2024: $355,579Expenses 2024: $431,757Net Income 2024: -$76,1782024

Highlighted filing

2018

Revenue$394,165
Expenses$443,354
Net Income-$49,189
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Jul 26, 2018
Return Version
2017v2.3
Gross Receipts
$458,575
Mission and Program Overview

Mission

FRATERNITY & CHARITY

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$248,244$190,422▼ $57,822
Rtn Earn Endowment Incm Other Fnds$227,312$177,486▼ $49,826
Cash and Non-Interest-Bearing Accounts$94,707$75,255▼ $19,452
Inventories for Sale or Use$23,934$20,755▼ $3,179
Accounts Receivable-$17,777-
Prepaid Expenses and Deferred Charges$608$2,041▲ $1,433
Total Assets$367,493$306,250▼ $61,243
Liabilities
Accounts Payable and Accrued Expenses$43,674$69,615▲ $25,941
Other Liabilities$59,931$45,617▼ $14,314
Deferred Revenue$36,576$13,532▼ $23,044
Total Liabilities$140,181$128,764▼ $11,417
Net Assets / Fund Balance
Total Net Assets Fund Balance$227,312$177,486▼ $49,826
Total Liabilities and Net Assets / Fund Balance$367,493$306,250▼ $61,243

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,544,429-$1,544,429
Land$18,268-$18,268
Other Land Buildings$-1,372,275$1,372,275-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lance GustinExhalted Rul
Alex VidaLeading Knig
Jill VandewalleLecturing Kn
Brandon CaudillLoyal Knight
Jim VandewalleSecretary
Mike JansenTiler
Benjamin CashmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,825
Program Service Revenue
$260,597
Investment Income
$127
Other Revenue
$117,616
All Other Contributions
$15,825
Change in Net Assets
$-49,189
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$290,932
Salaries, Compensation, and Employee Benefits$141,104
Grants and Similar Amounts Paid$9,446
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$122,421
All Other Expenses---$69,856
Occupancy---$53,670
Depreciation Depletion---$42,993
Office Expenses---$12,871
Payroll Taxes---$12,770
Grants to Domestic Orgs---$9,446
Other Expenses---$6,734
Current Officers, Directors, Trustees, and Key Employees---$3,150
Other Employee Benefits---$2,763
Interest---$2,442
Conferences and Meetings---$1,903
Benefits to Members---$1,872
Total Functional Expenses$0$0$0$443,354
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Charitable Expensescharitable Dona---$5,549
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$117,710
Gaming Direct Expenses$37,800
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Mortgage Payable$52,817
Less Current Portion of Mortgag$-7,200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Benevolent Protective Order of Elks
EIN
35-0173525
Phone
5742331139
Address
3535 E MCKINLEY, SOUTH BEND, IN 46615-3138

Signing Officer

Name
Lance Gustin
Title
Exhalted Ruler
Phone
5742331139
Signed
2018-07-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lance Gustin
Formed
1892
Legal Domicile
In
Voting Board Members
234
Independent Board Members
234
Employees
22
Volunteers
50

Preparer

Firm
Robert Stephens & Co Pc
Address
3502 S MICHIGAN ST, SOUTH BEND, IN 46614-1728
Preparer
Richard T Deal CPA
Phone
5742918400
Supplemental Narrative

Additional Explanations

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

Grants provide assistance to those in need

Form 990, Part IX, Line 24E

Loyalty dining cards 0 6,140 0 building:building mainten 0 6,053 0 building:building supplie 0 5,614 0 employee meals 0 4,800 0 insurance:property plus i 0 4,042 0 linen 0 3,775 0 lodge activities expense: 0 3,761 0 building:snow removal 0 2,958 0 parking security 0 2,809 0 karaoke 0 2,675 0 laundry and mat cleaning 0 2,572 0 kitchen supplies 0 2,373 0 bar supplies 0 2,245 0 building:advertising 0 2,169 0 telephone 0 2,061 0 party security 0 1,819 0 antlers:antler expenses 0 0 1,811 dining room supplies 0 1,810 0 club activities - costs:f 0 1,547 0 club activities - costs:m 0 1,006 0 building:ground/maintenan 0 971 0 club activities - costs:c 0 926 0 bar misc 0 578 0 licenses & fees 0 525 0 antlers:postage - antlers 0 0 495 dish chemicals 0 488 0 building:building equipme 0 432 0 bowling supplies 0 415 0 gratuity:new year's eve 0 405 0 key card expense 0 0 343 bowling maintenance 0 334 0 lodge er reimbursement 0 324 0 lodge misc. 0 296 0 building improvements 0 250 0 lodge supplies 0 222 0 insurance:d & o liability 0 199 0 gratuity:per g 0 178 0 club activities - costs:d 0 134 0 kitchen misc 0 100 0 tips paid out 0 90 0 cash over/under 0 71 0 linen costs:new years eve 0 54 0 club activities - costs:p 0 47 0 gratuity 0 40 0 linen costs:per 0 35 0 linen costs:elks fest 0 28 0 adm/misc:contingency 0 9 0 promotions:elks clothing 0 -173 0 total 0 67,207 2,649

Form 990, Part XI, Line 9

Book / tax depreciation difference 42,993

Raw XML Appendix377 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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IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt063301 SR 331
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0SOUTH BEND
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd046617
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt05549
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CHARITABLE EXPENSESCHARITABLE DONA
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GRANTS PROVIDE ASSISTANCE TO THOSE IN NEED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LOYALTY DINING CARDS 0 6,140 0 BUILDING:BUILDING MAINTEN 0 6,053 0 BUILDING:BUILDING SUPPLIE 0 5,614 0 EMPLOYEE MEALS 0 4,800 0 INSURANCE:PROPERTY PLUS I 0 4,042 0 LINEN 0 3,775 0 LODGE ACTIVITIES EXPENSE: 0 3,761 0 BUILDING:SNOW REMOVAL 0 2,958 0 PARKING SECURITY 0 2,809 0 KARAOKE 0 2,675 0 LAUNDRY AND MAT CLEANING 0 2,572 0 KITCHEN SUPPLIES 0 2,373 0 BAR SUPPLIES 0 2,245 0 BUILDING:ADVERTISING 0 2,169 0 TELEPHONE 0 2,061 0 PARTY SECURITY 0 1,819 0 ANTLERS:ANTLER EXPENSES 0 0 1,811 DINING ROOM SUPPLIES 0 1,810 0 CLUB ACTIVITIES - COSTS:F 0 1,547 0 CLUB ACTIVITIES - COSTS:M 0 1,006 0 BUILDING:GROUND/MAINTENAN 0 971 0 CLUB ACTIVITIES - COSTS:C 0 926 0 BAR MISC 0 578 0 LICENSES & FEES 0 525 0 ANTLERS:POSTAGE - ANTLERS 0 0 495 DISH CHEMICALS 0 488 0 BUILDING:BUILDING EQUIPME 0 432 0 BOWLING SUPPLIES 0 415 0 GRATUITY:NEW YEAR'S EVE 0 405 0 KEY CARD EXPENSE 0 0 343 BOWLING MAINTENANCE 0 334 0 LODGE ER REIMBURSEMENT 0 324 0 LODGE MISC. 0 296 0 BUILDING IMPROVEMENTS 0 250 0 LODGE SUPPLIES 0 222 0 INSURANCE:D & O LIABILITY 0 199 0 GRATUITY:PER G 0 178 0 CLUB ACTIVITIES - COSTS:D 0 134 0 KITCHEN MISC 0 100 0 TIPS PAID OUT 0 90 0 CASH OVER/UNDER 0 71 0 LINEN COSTS:NEW YEARS EVE 0 54 0 CLUB ACTIVITIES - COSTS:P 0 47 0 GRATUITY 0 40 0 LINEN COSTS:PER 0 35 0 LINEN COSTS:ELKS FEST 0 28 0 ADM/MISC:CONTINGENCY 0 9 0 PROMOTIONS:ELKS CLOTHING 0 -173 0 TOTAL 0 67,207 2,649
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE 42,993
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0367493
IRS990/TotalAssetsEOYAmt0306250
IRS990/TotalAssetsGrp/BOYAmt0367493
IRS990/TotalAssetsGrp/EOYAmt0306250
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015825
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0443354
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0140181
IRS990/TotalLiabilitiesEOYAmt0128764
IRS990/TotalLiabilitiesGrp/BOYAmt0140181
IRS990/TotalLiabilitiesGrp/EOYAmt0128764
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0227312
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0177486
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt040556
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt040556
IRS990/TotalProgramServiceRevenueAmt0260597
IRS990/TotalRevenueGrp/ExclusionAmt0117350
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0260990
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0394165
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0367493
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0306250
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt051636 CHATHAM DR
IRS990/USAddress/CityNm0SOUTH BEND
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046628
IRS990/VotingMembersGoverningBodyCnt0234
IRS990/VotingMembersIndependentCnt0234
IRS990/WebsiteAddressTxt0SOUTHBENDELKS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LANCE GUSTIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXHALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum05742331139
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT PROTECTIVE ORDER OF ELKS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0235
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0350173525
ReturnHeader/Filer/PhoneNum05742331139
ReturnHeader/Filer/USAddress/AddressLine1Txt03535 E MCKINLEY
ReturnHeader/Filer/USAddress/CityNm0SOUTH BEND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd0466153138
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId00CA194CBC5E2A2BBF6CDC2BB91C36F06C0C9087E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E098D37C81DCC429B29810E1DEE66A9307E2CFAB
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02018-08-06
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm015:24:05
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351550698
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROBERT STEPHENS & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03502 S MICHIGAN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SOUTH BEND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0466141728
ReturnHeader/PreparerPersonGrp/PhoneNum05742918400
ReturnHeader/PreparerPersonGrp/PreparationDt02018-07-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD T DEAL CPA
ReturnHeader/ReturnTs02018-08-06T15:24:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-04-01
ReturnHeader/TaxPeriodEndDt02018-03-31
ReturnHeader/TaxYr02017

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