Civic Intelligence

Benevolent & Protective Order of Elks 1776 Dunkirk Lodge

990 • Fiscal year 2024 • EIN 35-0855077

Apr 01, 2023 to Mar 31, 2024 • Filed on Aug 15, 2024

PO Box 91Dunkirk, IN 47336

(765) 768-6134

Siviq Scores

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

Liabilities / Assets

90th percentile

0.31x

Higher debt load relative to assets than 90% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

0.46x

Higher debt load relative to revenue than 90% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Net Margin

35th percentile

-3.3%

Higher net margin than 35% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$1,600

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Asset Growth

66th percentile

6.6%

Faster asset growth than 66% of similar nonprofits.

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

Revenue Growth

75th percentile

22%

Faster revenue growth than 75% of similar nonprofits.

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

Assets

Up

$145,150

Up $9,006 (+6.6%) from 2023

Net Assets

Down

$100,358

Down $3,166 (-3.1%) from 2023

Liabilities

Up

$44,792

Up $12,172 (+37%) from 2023

Revenue

Up

$97,264

Up $17,526 (+22%) from 2023

Expenses

Up

$100,430

Up $5,841 (+6.2%) from 2023

Net Income

Up

-$3,166

Up $11,685 (+79%) from 2023

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $209,554Liabilities 2012: $981Net Assets 2012: $208,5732012Assets 2013: $178,872Liabilities 2013: $1,183Net Assets 2013: $177,6892013Assets 2014: $173,798Liabilities 2014: $1,138Net Assets 2014: $172,6602014Assets 2015: $170,340Liabilities 2015: $970Net Assets 2015: $169,3702015Assets 2016: $172,954Liabilities 2016: $706Net Assets 2016: $172,2482016Assets 2017: $154,558Liabilities 2017: $664Net Assets 2017: $153,8942017Assets 2018: $157,603Liabilities 2018: $802Net Assets 2018: $156,8012018Assets 2019: $158,247Liabilities 2019: $7,557Net Assets 2019: $150,6902019Assets 2020: $141,788Liabilities 2020: $12,067Net Assets 2020: $129,7212020Assets 2021: $124,355Liabilities 2021: $6,555Net Assets 2021: $117,8002021Assets 2022: $126,601Liabilities 2022: $8,226Net Assets 2022: $118,3752022Assets 2023: $136,144Liabilities 2023: $32,620Net Assets 2023: $103,5242023Assets 2024: $145,150Liabilities 2024: $44,792Net Assets 2024: $100,3582024Assets 2025: $138,372Liabilities 2025: $26,912Net Assets 2025: $111,4602025

Highlighted filing

2024

Assets$145,150
Liabilities$44,792
Net Assets$100,358

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2012: $75,9792012Expenses 2013: $88,8742013Revenue 2014: $57,150Expenses 2014: $62,179Net Income 2014: -$5,0292014Revenue 2015: $66,093Expenses 2015: $69,527Net Income 2015: -$3,4342015Revenue 2016: $64,913Expenses 2016: $62,035Net Income 2016: $2,8782016Revenue 2017: $35,670Expenses 2017: $54,024Net Income 2017: -$18,3542017Revenue 2018: $59,541Expenses 2018: $56,634Net Income 2018: $2,9072018Revenue 2019: $48,244Expenses 2019: $54,355Net Income 2019: -$6,1112019Revenue 2020: $37,122Expenses 2020: $58,091Net Income 2020: -$20,9692020Revenue 2021: $9,463Expenses 2021: $27,981Net Income 2021: -$18,5182021Revenue 2022: $55,700Expenses 2022: $55,125Net Income 2022: $5752022Revenue 2023: $79,738Expenses 2023: $94,589Net Income 2023: -$14,8512023Revenue 2024: $97,264Expenses 2024: $100,430Net Income 2024: -$3,1662024Revenue 2025: $92,689Expenses 2025: $81,587Net Income 2025: $11,1022025

Highlighted filing

2024

Revenue$97,264
Expenses$100,430
Net Income-$3,166
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Aug 15, 2024
Return Version
2023v5.0
Gross Receipts
$156,383
Mission and Program Overview

Mission

FRATERNAL ACTIVITIES

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$103,524$100,358▼ $3,166
Land, Buildings, and Equipment, Net$87,820$85,574▼ $2,246
Cash and Non-Interest-Bearing Accounts$41,813$49,805▲ $7,992
Inventories for Sale or Use$6,511$9,771▲ $3,260
Total Assets$136,144$145,150▲ $9,006
Liabilities
Other Liabilities$24,382$31,037▲ $6,655
Deferred Revenue$7,422$8,749▲ $1,327
Accounts Payable and Accrued Expenses$816$5,006▲ $4,190
Total Liabilities$32,620$44,792▲ $12,172
Net Assets / Fund Balance
Total Net Assets Fund Balance$103,524$100,358▼ $3,166
Total Liabilities and Net Assets / Fund Balance$136,144$145,150▲ $9,006

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$46,373$45,508$91,881
Equipment$15,090$25,407$40,497
Land$24,111-$24,111
Compensation and Service Providers

Employees

NameTitleBaseTotal
Robert FordSecretary$1,600$1,600

Board Members and Trustees

NameTitle
Dan WatsonTrustee
Gil BrandenburgTrustee
Joe SommersTrustee
Jon ReedTrustee
Raymond CookTrustee
Steve FennigChaplain
Bob RawlingsEsquire
Vicky MayExalted Rule
Bary BargerLeading Knig
Barb IrelanLecturing Kn
Dana FullerLoyal Knight
---Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$19,398
Program Service Revenue
$13,210
Investment Income
$18
Other Revenue
$64,638
All Other Contributions
$19,398
Change in Net Assets
$-3,166
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$87,731
Salaries, Compensation, and Employee Benefits$12,699
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$26,144
All Other Expenses---$13,834
Other Salaries and Wages---$11,728
Insurance---$6,255
Payments to Affiliates---$3,733
Fees for Services Accounting---$3,185
Other Expenses---$2,680
Office Expenses---$2,298
Depreciation Depletion---$2,246
Conferences and Meetings---$1,051
Payroll Taxes---$971
Advertising---$776
Total Functional Expenses$0$0$0$100,430
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$31,648
Gaming Direct Expenses$26,705
Fundraising Gross Income$1,676
Fundraising Direct Expenses$1,071
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
Long Term Liabilities$31,037
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

MEMBERS

Form 990, Page 6, Part VI, Line 7B

YES

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

The federal tax return 990 is reviewed by the exculed ruler and secretary and is available upon request by any member.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request to an officer.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
35-0855077
Phone
7657686134
Address
PO BOX 91, DUNKIRK, IN 47336

Signing Officer

Name
Vicky May
Title
Exalted Ruler
Phone
7657686134
Signed
2024-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vicky May
Formed
1949
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
1
Volunteers
25

Preparer

Firm
Rose Morgan CPA
Address
202 S MAIN ST PO BOX 253, DUNKIRK, IN 47336
Preparer
Rose Morgan
Phone
7657686716
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Balance 2,347 0 0 50320-food service suppli 0 0 2,047 40395-music & entertainmt 1,600 0 0 50325-kitchen supplies 0 0 1,281 cogs 0 0 1,270 30470-memorials/awards 932 0 0 30490-other activiti-memb 750 0 0 40325-credit card fees 0 0 633 30485-youth activities 585 0 0 30475-lodge activities 389 0 0 50435-cooks/preparers 0 0 383 50456-taxes-other 0 0 355 40375-licenses 0 0 299 40330-cash over/short 0 0 176 40340-decorations 164 0 0 50320-food service suppli 0 0 144 50375-laundry/linen 0 0 142 50340-decoratons dining 0 0 115 50325-kitchen supplies 0 0 90 50380-health license 0 0 89 50435-cooks/preparers 0 0 27 50375-laundry/linen 0 0 10 50380-health license 0 0 6 total 6,767 0 7,067

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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/Form990PartVIISectionAGrp/TitleTxt2LOYAL KNIGHT
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IRS990/PYSalariesCompEmpBnftPaidAmt010610
IRS990/PYTotalExpensesAmt094589
IRS990/PYTotalRevenueAmt079738
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-3166
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01375
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0103524
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0100358
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt046373
IRS990ScheduleD/BuildingsGrp/DepreciationAmt045508
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt091881
IRS990ScheduleD/EquipmentGrp/BookValueAmt015090
IRS990ScheduleD/EquipmentGrp/DepreciationAmt025407
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt040497
IRS990ScheduleD/LandGrp/BookValueAmt024111
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt024111
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt031037
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LONG TERM LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt085574
IRS990ScheduleD/TotalLiabilityAmt031037
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt013054
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt011209
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt024263
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt026705
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt017382
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt014266
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt031648
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt04943
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt01466
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt02442
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0976
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0VICKY MAY
IRS990ScheduleG/GamingManagerServicesProvTxt0OVERSEES ALL FUNCTIONS OF GAMING ACTIVIT
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0ROBERT FORD
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 91
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0DUNKIRK
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd047336
IRS990ScheduleG/StatesWhereGamingConductedCd0IN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FEDERAL TAX RETURN 990 IS REVIEWED BY THE EXCULED RULER AND SECRETARY AND IS AVAILABLE UPON REQUEST BY ANY MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE UPON REQUEST TO AN OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BALANCE 2,347 0 0 50320-FOOD SERVICE SUPPLI 0 0 2,047 40395-MUSIC & ENTERTAINMT 1,600 0 0 50325-KITCHEN SUPPLIES 0 0 1,281 COGS 0 0 1,270 30470-MEMORIALS/AWARDS 932 0 0 30490-OTHER ACTIVITI-MEMB 750 0 0 40325-CREDIT CARD FEES 0 0 633 30485-YOUTH ACTIVITIES 585 0 0 30475-LODGE ACTIVITIES 389 0 0 50435-COOKS/PREPARERS 0 0 383 50456-TAXES-OTHER 0 0 355 40375-LICENSES 0 0 299 40330-CASH OVER/SHORT 0 0 176 40340-DECORATIONS 164 0 0 50320-FOOD SERVICE SUPPLI 0 0 144 50375-LAUNDRY/LINEN 0 0 142 50340-DECORATONS DINING 0 0 115 50325-KITCHEN SUPPLIES 0 0 90 50380-HEALTH LICENSE 0 0 89 50435-COOKS/PREPARERS 0 0 27 50375-LAUNDRY/LINEN 0 0 10 50380-HEALTH LICENSE 0 0 6 TOTAL 6,767 0 7,067
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0136144
IRS990/TotalAssetsEOYAmt0145150
IRS990/TotalAssetsGrp/BOYAmt0136144
IRS990/TotalAssetsGrp/EOYAmt0145150
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt019398
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0100430
IRS990/TotalGrossUBIAmt03786
IRS990/TotalLiabilitiesBOYAmt032620
IRS990/TotalLiabilitiesEOYAmt044792
IRS990/TotalLiabilitiesGrp/BOYAmt032620
IRS990/TotalLiabilitiesGrp/EOYAmt044792
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0103524
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0100358
IRS990/TotalProgramServiceRevenueAmt013210
IRS990/TotalReportableCompFromOrgAmt01600
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt073475
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt097264
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt03786
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0136144
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0145150
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01021 S MAIN ST
IRS990/USAddress/CityNm0DUNKIRK
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047336
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0VICKY MAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum07657686134
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS 1776 DUNKIRK LODGE
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0350855077
ReturnHeader/Filer/PhoneNum07657686134
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 91
ReturnHeader/Filer/USAddress/CityNm0DUNKIRK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047336
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.38$0.27$1.11$0.93$0.82$0.11
2024Detailed filing. Detailed filing data is available for this year.$1.45$0.45$1.00$0.97$1.00$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.36$0.33$1.04$0.80$0.95$0.15
2022Detailed filing. Detailed filing data is available for this year.$1.27$0.08$1.18$0.56$0.55$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.24$0.07$1.18$0.09$0.28$0.19
2020Detailed filing. Detailed filing data is available for this year.$1.42$0.12$1.30$0.37$0.58$0.21
2019Detailed filing. Detailed filing data is available for this year.$1.58$0.08$1.51$0.48$0.54$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.58$0.01$1.57$0.60$0.57$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.55$0.01$1.54$0.36$0.54$0.18
2016Detailed filing. Detailed filing data is available for this year.$1.73$0.01$1.72$0.65$0.62$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.70$0.01$1.69$0.66$0.70$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.74$0.01$1.73$0.57$0.62$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.79$0.01$1.78$0.89
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$0.01$2.09$0.76