Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Benevolent & Protective Order of Elks Lodge 401
EIN 37-0174450 • 501(c)8 • Decatur, IL
Profile
Honor Veterans & Assist State Elks Assoc. Programs
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.03x
Liabilities / Revenue
66th percentile
Higher debt load relative to revenue than 66% of similar nonprofits.
Net Margin
24th percentile
Higher net margin than 24% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
26th percentile
Faster asset growth than 26% of similar nonprofits.
Revenue Growth
22nd percentile
Faster revenue growth than 22% of similar nonprofits.
Balance Sheet
Assets
Down$171,629
Down $16,563 (-8.8%) from 2024
Liabilities
Down$4,914
Down $2,406 (-33%) from 2024
Net Assets
Down$166,715
Down $14,157 (-7.8%) from 2024
Revenue
Down$94,365
Down $24,227 (-20%) from 2024
Expenses
Down$108,522
Down $12,147 (-10%) from 2024
Net Income
Down-$14,157
Down $12,080 (-582%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $171,629
- Liabilities
- $4,914
- Net assets
- $166,715
- Revenue
- $94,365
- Expenses
- $108,522
- Net income
- -$14,157
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Apr 1, 2024 to Mar 31, 2025
- Signed
- Sep 28, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $128,942
Mission and Program Overview
Mission
Honor Veterans & Assist State Elks Assoc. Programs
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Illinois Elks Crippled Children Corporation | - | - |
| Veterans Aid | - | - |
| Childrens Christmas Party & Baskets | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Frank Reed | Executive Director | - | $0 | - | - |
| Michael Wiggington | Director | - | $0 | - | - |
| Robert Sarko | Director | - | $0 | - | - |
| Randall Hopwood | Secretary | PT | $0 | - | - |
| Deborah Sarko | Treasurer | - | $0 | - | - |
| Courtney Settles | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Benevolent & Protective Order
- EIN
- 37-0174450
- Phone
- 2174287735
- Address
- 2210 E Hickory St, Decatur, IL 62526
Signing Officer
- Name
- Deborah Sarko
- Title
- Treasurer
- Signed
- 2025-09-28
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Gunning Accounting
- Address
- 112 E Cerro Gordo St, Decatur, IL 62523
- Preparer
- Ed Gunning
- Phone
- 2174225744
Supplemental Narrative
Additional Explanations
Other Revenue.1
“Miscellaneous $35899”
Other Expenses.1002
“Office Expenses $946”
Other Expenses.1009
“Depreciation $6580”
Other Expenses.1
“Miscellaneous $22348”
Other Expenses.2
“Supplies $14457”
Other Expenses.3
“Per Capita Dues $7165”
Other Expenses.4
“Licenses & Fees $4196”
Other Expenses.5
“Sales Taxes $3080”
Other Expenses.7
“Merchant Fees $1138”
Other Expenses.8
“Key Cards $196”
Other Expenses.9
“Bank Charges $58”
Other Assets.1002
“Furniture and Fixtures - Beginning $10745 Furniture and Fixtures - Ending $8854”
Other Assets.1003
“Machinery and Equipment - Beginning $585 Machinery and Equipment - Ending $351”
Other Assets.1010
“Inventories - Beginning $1782 Inventories - Ending $1782”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $1423 Accounts Payable and Accrued Expenses - Ending $1153”
Total Liabilities.1
“Sales Taxes - Beginning $333 Sales Taxes - Ending $406”
Total Liabilities.2
“Deferred Fees & Dues - Beginning $4750 Deferred Fees & Dues - Ending $2646”
Total Liabilities.3
“Payroll Taxes - Beginning $814 Payroll Taxes - Ending $709”
Raw XML Appendix182 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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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Decatur |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 62523 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 25252 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 13893 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 25233 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 33484 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -14157 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3570 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 188192 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 171629 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 25820 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | -1246 |
| IRS990EZ/GrossReceiptsAmt | 0 | 128942 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 32238 |
| IRS990EZ/GroupExemptionNum | 0 | 1156 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 149828 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 146749 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 9752 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 180872 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 166715 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 180872 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 166715 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 28122 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 12.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Frank Reed |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Michael Wiggington |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Robert Sarko |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Randall Hopwood |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Deborah Sarko |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Courtney Settles |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Executive Dir. |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 13112 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 10987 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 60164 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 35899 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Honor Veterans & Assist State Elks Assoc. Programs |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 2322 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Illinois Elks Crippled Children Corporation |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | Veterans Aid |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | Childrens Christmas Party & Baskets |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 14344 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 1093 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 24727 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 7320 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 4914 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 108522 |
| IRS990EZ/TotalRevenueAmt | 0 | 94365 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleG/CharitableDistributionRqrInd | 0 | false |
| IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt | 0 | 1093 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt | 0 | 25820 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt | 0 | 25820 |
| IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt | 0 | 24727 |
| IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt | 0 | 1093 |
| IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt | 0 | 1093 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd | 0 | true |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd | 0 | false |
| IRS990ScheduleG/GamingOwnFacilityPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingWithNonmembersInd | 0 | true |
| IRS990ScheduleG/LicensedInd | 0 | true |
| IRS990ScheduleG/LicenseSuspendedEtcInd | 0 | false |
| IRS990ScheduleG/MemberOfOtherEntityInd | 0 | false |
| IRS990ScheduleG/StatesWhereGamingConductedCd | 0 | IL |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Miscellaneous $35899 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Office Expenses $946 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Depreciation $6580 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Miscellaneous $22348 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Supplies $14457 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Per Capita Dues $7165 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Licenses & Fees $4196 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Sales Taxes $3080 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Merchant Fees $1138 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Key Cards $196 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Bank Charges $58 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Furniture and Fixtures - Beginning $10745 Furniture and Fixtures - Ending $8854 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Machinery and Equipment - Beginning $585 Machinery and Equipment - Ending $351 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Inventories - Beginning $1782 Inventories - Ending $1782 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Accounts Payable and Accrued Expenses - Beginning $1423 Accounts Payable and Accrued Expenses - Ending $1153 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Sales Taxes - Beginning $333 Sales Taxes - Ending $406 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | Deferred Fees & Dues - Beginning $4750 Deferred Fees & Dues - Ending $2646 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | Payroll Taxes - Beginning $814 Payroll Taxes - Ending $709 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Revenue.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Assets.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Assets.1010 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Total Liabilities.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Total Liabilities.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Total Liabilities.3 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Deborah Sarko |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Benevolent & Protective Order |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | of Elks Lodge 401 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BENE |
| ReturnHeader/Filer/EIN | 0 | 370174450 |
| ReturnHeader/Filer/PhoneNum | 0 | 2174287735 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2210 E Hickory St |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Decatur |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 62526 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 371363279 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Gunning Accounting |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 112 E Cerro Gordo St |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Decatur |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 62523 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2174225744 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Ed Gunning |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-09-28T11:15:31-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-04-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-03-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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