Civic Intelligence

Benevolent Protective Order of the Elks

EIN 35-0173565 • 501(c)8 • Muncie, IN

Profile

The lodge is a fraternal organization whose purpose is to provide services to its members in delaware county, indiana.

909 N Cr 500 WMuncie, IN 47304

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

0.87x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

89th percentile

0.64x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2025

Net Margin

33rd percentile

-2.1%

Higher net margin than 33% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

22nd percentile

-3.1%

Faster asset growth than 22% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2022 to 2025

Revenue Growth

51st percentile

6.2%

Faster revenue growth than 51% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2022 to 2025

Assets

Down

$531,036

Down $3,371 (-0.6%) from 2024

Liabilities

Up

$463,082

Up $11,524 (+2.6%) from 2024

Net Assets

Down

$67,954

Down $14,895 (-18%) from 2024

Revenue

Down

$717,968

Down $14,856 (-2.0%) from 2024

Expenses

Up

$732,863

Up $10,678 (+1.5%) from 2024

Net Income

Down

-$14,895

Down $25,534 (-240%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $768,554Liabilities 2011: $225,958Net Assets 2011: $542,5962011Assets 2012: $693,282Liabilities 2012: $225,421Net Assets 2012: $467,8612012Assets 2013: $711,725Liabilities 2013: $283,681Net Assets 2013: $428,0442013Assets 2014: $688,217Liabilities 2014: $261,704Net Assets 2014: $426,5132014Assets 2015: $629,467Liabilities 2015: $275,758Net Assets 2015: $353,7092015Assets 2016: $731,550Liabilities 2016: $449,375Net Assets 2016: $282,1752016Assets 2017: $721,843Liabilities 2017: $452,977Net Assets 2017: $268,8662017Assets 2018: $781,517Liabilities 2018: $557,752Net Assets 2018: $223,7652018Assets 2019: $700,490Liabilities 2019: $494,770Net Assets 2019: $205,7202019Assets 2020: $660,234Liabilities 2020: $499,717Net Assets 2020: $160,5172020Assets 2021: $645,159Liabilities 2021: $536,820Net Assets 2021: $108,3392021Assets 2022: $583,612Liabilities 2022: $512,764Net Assets 2022: $70,8482022Assets 2023: $522,908Liabilities 2023: $450,698Net Assets 2023: $72,2102023Assets 2024: $534,407Liabilities 2024: $451,558Net Assets 2024: $82,8492024Assets 2025: $531,036Liabilities 2025: $463,082Net Assets 2025: $67,9542025

Highlighted filing

2025

Assets$531,036
Liabilities$463,082
Net Assets$67,954

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $585,8512011Expenses 2012: $557,4102012Expenses 2013: $524,5232013Revenue 2014: $532,017Expenses 2014: $533,548Net Income 2014: -$1,5312014Revenue 2015: $451,992Expenses 2015: $524,796Net Income 2015: -$72,8042015Revenue 2016: $421,723Expenses 2016: $493,257Net Income 2016: -$71,5342016Revenue 2017: $408,692Expenses 2017: $422,001Net Income 2017: -$13,3092017Revenue 2018: $427,049Expenses 2018: $472,150Net Income 2018: -$45,1012018Revenue 2019: $450,616Expenses 2019: $468,661Net Income 2019: -$18,0452019Revenue 2020: $568,378Expenses 2020: $613,581Net Income 2020: -$45,2032020Revenue 2021: $553,462Expenses 2021: $605,640Net Income 2021: -$52,1782021Revenue 2022: $600,240Expenses 2022: $637,731Net Income 2022: -$37,4912022Revenue 2023: $670,358Expenses 2023: $668,996Net Income 2023: $1,3622023Revenue 2024: $732,824Expenses 2024: $722,185Net Income 2024: $10,6392024Revenue 2025: $717,968Expenses 2025: $732,863Net Income 2025: -$14,8952025

Highlighted filing

2025

Revenue$717,968
Expenses$732,863
Net Income-$14,895

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.31$4.63$0.68$7.18$7.33$0.15
2024Detailed filing. Detailed filing data is available for this year.$5.34$4.52$0.83$7.33$7.22$0.11
2023Detailed filing. Detailed filing data is available for this year.$5.23$4.51$0.72$6.70$6.69$0.01
2022Detailed filing. Detailed filing data is available for this year.$5.84$5.13$0.71$6.00$6.38$0.37
2021Detailed filing. Detailed filing data is available for this year.$6.45$5.37$1.08$5.53$6.06$0.52
2020Detailed filing. Detailed filing data is available for this year.$6.60$5.00$1.61$5.68$6.14$0.45
2019Detailed filing. Detailed filing data is available for this year.$7.00$4.95$2.06$4.51$4.69$0.18
2018Detailed filing. Detailed filing data is available for this year.$7.82$5.58$2.24$4.27$4.72$0.45
2017Detailed filing. Detailed filing data is available for this year.$7.22$4.53$2.69$4.09$4.22$0.13
2016Detailed filing. Detailed filing data is available for this year.$7.32$4.49$2.82$4.22$4.93$0.72
2015Detailed filing. Detailed filing data is available for this year.$6.29$2.76$3.54$4.52$5.25$0.73
2014Detailed filing. Detailed filing data is available for this year.$6.88$2.62$4.27$5.32$5.34$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.12$2.84$4.28$5.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.93$2.25$4.68$5.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.69$2.26$5.43$5.86
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Sep 17, 2025
Return Version
2024v5.2
Gross Receipts
$938,203
Mission and Program Overview

Mission

The lodge is a fraternal organization whose purpose is to provide services to its members in delaware county, indiana.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$440,259$447,542▲ $7,283
Rtn Earn Endowment Incm Other Fnds$82,849$67,954▼ $14,895
Cash and Non-Interest-Bearing Accounts$58,856$56,671▼ $2,185
Inventories for Sale or Use$21,037$21,869▲ $832
Accounts Receivable$9,301$0▼ $9,301
Prepaid Expenses and Deferred Charges$4,954$4,954→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$534,407$531,036▼ $3,371
Liabilities
Mortgage Notes Payable Secured by Investment Property$292,099$279,936▼ $12,163
Deferred Revenue$151,831$160,863▲ $9,032
Accounts Payable and Accrued Expenses$7,628$17,783▲ $10,155
Unsecured Notes Loans Payable-$4,500-
Total Liabilities$451,558$463,082▲ $11,524
Net Assets / Fund Balance
Total Net Assets Fund Balance$82,849$67,954▼ $14,895
Total Liabilities and Net Assets / Fund Balance$534,407$531,036▼ $3,371

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$27,197$835,471$862,668
Buildings$23,712$517,190$540,902
Land$391,605-$391,605
Leasehold Improvements$0$302,740$302,740
Other Land Buildings$5,028$5,808$10,836
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brent BrownTrustee
Goetz R SchaeferTrustee
Thomas LapierreTrustee
Jeff ViseExalted Ruler
Jeff FowlerLeading Knight
Brian WilsonLecturing Knight
Nicholas KuzmaLoyal Knight
Emma GuinnSecretary
Adam CovaultTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$32,441
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$685,527
All Other Contributions
$9,277
Change in Net Assets
$-14,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$434,784
Salaries, Compensation, and Employee Benefits$298,079
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$295,627
Occupancy---$63,441
All Other Expenses---$25,719
Insurance---$23,920
Office Expenses---$20,673
Fees for Services Accounting---$16,750
Other Expenses---$15,721
Interest---$14,706
Depreciation Depletion---$7,812
Payroll Taxes---$2,452
Advertising---$373
Total Functional Expenses$0$0$0$732,863
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$60,581
Gaming Direct Expenses$43,014
Fundraising Gross Income$2,210
Fundraising Direct Expenses$0
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
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section B, Line 11B

The organization utilizes a competent professional for the preparation of the tax return. The form 990 is distributed to the finance committee-they discuss the return and authorize the appropriate officer to sign and file the return with the internal revenue service. After finance committee review, a complete copy of the form 990 was provided to each board member for the opportunity to review and submit comments prior to filing.

Form 990, Part VI, Section B, Line 15

Annually the board chair and officers reviews the performance of the ceo and the finance committee recommends compensation amounts to the board of directors. Compensation amounts are approved by the board of directors.

Form 990, Part VI, Section C, Line 18

Documents available upon request

Form 990, Part VI, Section C, Line 19

Governing documents available upon request

Filing and Contact Details

Filer

Filer Name
Benevolent Protective Order of the Elks
EIN
35-0173565
Phone
7657597779
Address
909 N CR 500 W, MUNCIE, IN 47304

Signing Officer

Name
Jeff Vise
Title
Exalted Ruler
Phone
7657597779
Signed
2025-09-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Vise
Formed
1984
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
46
Volunteers
0

Preparer

Firm
Estep - Doctor & Company Pc
Address
3737 W BETHEL AVENUE, MUNCIE, IN 47304
Preparer
David R Lewis CPA
Phone
7652895366
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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/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt086529
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02
IRS990/PYOtherExpensesAmt0421311
IRS990/PYOtherRevenueAmt0646293
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt010639
IRS990/PYSalariesCompEmpBnftPaidAmt0300874
IRS990/PYTotalExpensesAmt0722185
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0732824
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-14895
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt082849
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt067954
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt023712
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0517190
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0540902
IRS990ScheduleD/EquipmentGrp/BookValueAmt027197
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0835471
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0862668
IRS990ScheduleD/LandGrp/BookValueAmt0391605
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0391605
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0302740
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0302740
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05028
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05808
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010836
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0447542
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01889
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt019744
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt019744
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt017855
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt01889
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt01889
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/StatesWhereGamingConductedCd0IN
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION UTILIZES A COMPETENT PROFESSIONAL FOR THE PREPARATION OF THE TAX RETURN. THE FORM 990 IS DISTRIBUTED TO THE FINANCE COMMITTEE-THEY DISCUSS THE RETURN AND AUTHORIZE THE APPROPRIATE OFFICER TO SIGN AND FILE THE RETURN WITH THE INTERNAL REVENUE SERVICE. AFTER FINANCE COMMITTEE REVIEW, A COMPLETE COPY OF THE FORM 990 WAS PROVIDED TO EACH BOARD MEMBER FOR THE OPPORTUNITY TO REVIEW AND SUBMIT COMMENTS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUALLY THE BOARD CHAIR AND OFFICERS REVIEWS THE PERFORMANCE OF THE CEO AND THE FINANCE COMMITTEE RECOMMENDS COMPENSATION AMOUNTS TO THE BOARD OF DIRECTORS. COMPENSATION AMOUNTS ARE APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0534407
IRS990/TotalAssetsEOYAmt0531036
IRS990/TotalAssetsGrp/BOYAmt0534407
IRS990/TotalAssetsGrp/EOYAmt0531036
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt032441
IRS990/TotalEmployeeCnt046
IRS990/TotalFunctionalExpensesGrp/TotalAmt0732863
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0451558
IRS990/TotalLiabilitiesEOYAmt0463082
IRS990/TotalLiabilitiesGrp/BOYAmt0451558
IRS990/TotalLiabilitiesGrp/EOYAmt0463082
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt082849
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt067954
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt02210
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0683317
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0717968
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0534407
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0531036
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt04500
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0909 N CR 500 WEST
IRS990/USAddress/CityNm0MUNCIE
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047302
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF VISE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum07657597779
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT PROTECTIVE ORDER OF THE ELKS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0#245
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0350173565
ReturnHeader/Filer/PhoneNum07657597779
ReturnHeader/Filer/USAddress/AddressLine1Txt0909 N CR 500 W
ReturnHeader/Filer/USAddress/CityNm0MUNCIE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047304
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351521112
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ESTEP - DOCTOR & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03737 W BETHEL AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MUNCIE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd047304
ReturnHeader/PreparerPersonGrp/PhoneNum07652895366
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID R LEWIS CPA
ReturnHeader/ReturnTs02025-10-06T07:11:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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