Civic Intelligence

Benevolent & Protective Order Elks 493

990 • Fiscal year 2019 • EIN 37-0280093

Apr 01, 2018 to Mar 31, 2019 • Filed on Jul 29, 2019

PO Box 752Centralia, IL 62801

(618) 532-5751

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.01x

Higher debt load relative to assets than 42% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

47th percentile

0.06x

Higher debt load relative to revenue than 47% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Net Margin

11th percentile

-26%

Higher net margin than 11% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Asset Growth

12th percentile

-7.1%

Faster asset growth than 12% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

50th percentile

1.6%

Faster revenue growth than 50% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$955,879

Down $73,121 (-7.1%) from 2018

Net Assets

Down

$943,483

Down $58,430 (-5.8%) from 2018

Liabilities

Down

$12,396

Down $14,691 (-54%) from 2018

Revenue

Up

$211,645

Up $3,350 (+1.6%) from 2018

Expenses

Down

$266,232

Down $30,502 (-10%) from 2018

Net Income

Up

-$54,587

Up $33,852 (+38%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2013: $1,262,742Liabilities 2013: $33,804Net Assets 2013: $1,228,9382013Assets 2014: $1,226,112Liabilities 2014: $42,040Net Assets 2014: $1,184,0722014Assets 2015: $1,185,683Liabilities 2015: $40,507Net Assets 2015: $1,145,1762015Assets 2016: $1,119,724Liabilities 2016: $36,700Net Assets 2016: $1,083,0242016Assets 2018: $1,029,000Liabilities 2018: $27,087Net Assets 2018: $1,001,9132018Assets 2019: $955,879Liabilities 2019: $12,396Net Assets 2019: $943,4832019Assets 2020: $798,995Liabilities 2020: $12,219Net Assets 2020: $786,7762020Assets 2021: $858,801Liabilities 2021: $4,236Net Assets 2021: $854,5652021Assets 2022: $818,423Liabilities 2022: $4,139Net Assets 2022: $814,2842022Assets 2023: $724,950Liabilities 2023: $12,510Net Assets 2023: $712,4402023Assets 2025: $554,496Liabilities 2025: $3,291Net Assets 2025: $551,2052025

Highlighted filing

2019

Assets$955,879
Liabilities$12,396
Net Assets$943,483

Operations Trend

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

$400K$200K$0-$200KExpenses 2013: $383,5252013Revenue 2014: $227,577Expenses 2014: $337,578Net Income 2014: -$110,0012014Revenue 2015: $252,037Expenses 2015: $327,336Net Income 2015: -$75,2992015Revenue 2016: $247,918Expenses 2016: $297,416Net Income 2016: -$49,4982016Revenue 2018: $208,295Expenses 2018: $296,734Net Income 2018: -$88,4392018Revenue 2019: $211,645Expenses 2019: $266,232Net Income 2019: -$54,5872019Revenue 2020: $180,923Expenses 2020: $277,510Net Income 2020: -$96,5872020Revenue 2021: $81,084Expenses 2021: $105,644Net Income 2021: -$24,5602021Revenue 2022: $122,683Expenses 2022: $160,287Net Income 2022: -$37,6042022Revenue 2023: $98,863Expenses 2023: $172,690Net Income 2023: -$73,8272023Revenue 2025: $84,655Expenses 2025: $186,554Net Income 2025: -$101,8992025

Highlighted filing

2019

Revenue$211,645
Expenses$266,232
Net Income-$54,587
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jul 29, 2019
Return Version
2018v3.1
Gross Receipts
$357,063
Mission and Program Overview

Mission

Service to elks members and the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,001,913$943,483▼ $58,430
Land, Buildings, and Equipment, Net$477,015$462,680▼ $14,335
Investments in Publicly Traded Securities$482,667$437,394▼ $45,273
Cash and Non-Interest-Bearing Accounts$53,337$39,753▼ $13,584
Inventories for Sale or Use$14,678$14,749▲ $71
Total Assets$1,029,000$955,879▼ $73,121
Other Assets Total$1,303$1,303→ $0
Liabilities
Deferred Revenue$18,056$11,244▼ $6,812
Accounts Payable and Accrued Expenses$7,703--
Other Liabilities$1,328$1,152▼ $176
Total Liabilities$27,087$12,396▼ $14,691
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,001,913$943,483▼ $58,430
Total Liabilities and Net Assets / Fund Balance$1,029,000$955,879▼ $73,121

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$393,856$806,286$1,200,142
Land$68,824-$68,824
Compensation and Service Providers

Board Members and Trustees

NameTitle
Don SenselTrustee
Jason HoerchlerTrustee
Paul RusiewskiTrustee
R Gene HoweTrustee
William LuebbenTrustee
Tony KorzenewskiExalted Rule
Blake FreelsLeading Knig
Steven MillerLecturing Kn
Lisa KorzenewskiLoyal Knight
Joe RaySecretary
Richard DavisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,000
Program Service Revenue
$45,497
Investment Income
$18,568
Other Revenue
$140,580
All Other Contributions
$7,000
Change in Net Assets
$-54,587
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$163,642
Salaries, Compensation, and Employee Benefits$93,848
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$83,603
All Other Expenses---$30,896
Occupancy---$30,640
Depreciation Depletion---$22,748
Office Expenses---$13,066
Payments to Affiliates---$12,665
Insurance---$10,417
Payroll Taxes---$10,245
Benefits to Members---$8,742
Conferences and Meetings---$8,041
Other Expenses---$6,065
Fees for Services Accounting---$5,460
Advertising---$121
Royalties---$75
Total Functional Expenses$0$0$0$266,232
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$37,882
Fundraising Direct Expenses$36,398
Gaming Gross Income$16,747
Gaming Direct Expenses$13,732
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Party Income$29,881$29,881$33,143$-3,262
Golf Tournament$8,001$8,001$1,243$6,758
Total Events$37,882$37,882$36,398$1,484
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Witholdings$1,152
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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

Membership has right to elect governing body. Any member who is also an employee cannot be elected to the governing body.

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

Membership approves decisions made by the governing body.

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

Form 990 will be presented to the governing body at the monthly meeting before filing the return.

Form 990, Page 6, Part VI, Line 15A

All compensation is approved by the house committee which consists of all officers and trustees. Officers and trustees are not compensated.

Form 990, Page 6, Part VI, Line 15B

All compensation is approved by the house committee which consists of all officers and trustees. Officers and trustees are not compensated.

Form 990, Page 6, Part VI, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order Elks
EIN
37-0280093
Phone
6185325751
Address
PO BOX 752, CENTRALIA, IL 62801

Signing Officer

Name
Joe Ray
Title
Secretary
Phone
6185325751
Signed
2019-07-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tony Korzenewski
Voting Board Members
11
Independent Board Members
11
Employees
14

Preparer

Firm
Geary & Hoyt Cpas Pc
Address
401 S LOCUST PO DRAWER D, CENTRALIA, IL 62801
Preparer
Tena Hoyt
Phone
6185322228
Supplemental Narrative

Additional Explanations

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

Services to members and community

Form 990, Part IX, Line 24E

Bank charges 5,831 0 0 operation we care 5,791 0 0 civic donations 3,724 0 0 elks national foundation 2,961 0 0 miscellaneous expense 2,958 0 0 licenses 2,600 0 0 public service & charity 2,373 0 0 supplies 1,714 0 0 repairs and maintenance 1,618 0 0 youth activities 1,212 0 0 indoctrination 780 0 0 bad debt 294 0 0 miscellaneous 184 0 0 bank fees 6 0 0 cash over short -105 0 0 less: allocated to party -1,045 0 0 total 30,896 0 0

Form 990, Part XI, Line 9

Prior period - ins accrual adj 2,516 change in fmv of investments -6,359 total -3,843

Raw XML AppendixShowing 400 of 444 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/ProgSrvcAccomActyOtherGrp/Desc0SERVICES TO MEMBERS AND COMMUNITY
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0175637
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt04151
IRS990/PYContributionsGrantsAmt011000
IRS990/PYInvestmentIncomeAmt020081
IRS990/PYOtherExpensesAmt0188989
IRS990/PYOtherRevenueAmt0138021
IRS990/PYProgramServiceRevenueAmt039193
IRS990/PYRevenuesLessExpensesAmt0-88439
IRS990/PYSalariesCompEmpBnftPaidAmt0103594
IRS990/PYTotalExpensesAmt0296734
IRS990/PYTotalRevenueAmt0208295
IRS990/ReconcilationRevenueExpnssAmt0-54587
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt045497
IRS990/RoyaltiesGrp/TotalAmt075
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01001913
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0943483
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt068824
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt068824
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0393856
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0806286
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01200142
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01152
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL WITHOLDINGS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0462680
IRS990ScheduleD/TotalLiabilityAmt01152
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt0780
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt0780
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt036398
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PARTY INCOME
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt0302
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0302
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt029881
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt08001
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt037882
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt029881
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt08001
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt037882
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt01484
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt034386
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt033143
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01243
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt0930
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0930
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt013732
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt013732
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt013732
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt016747
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt016747
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt03015
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0JOE RAY
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0235 N LOCUST ST
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine2Txt0235 N LOCUST ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0CENTRALIA
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IL
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd062801
IRS990ScheduleG/StatesWhereGamingConductedCd0IL
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SERVICES TO MEMBERS AND COMMUNITY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP HAS RIGHT TO ELECT GOVERNING BODY. ANY MEMBER WHO IS ALSO AN EMPLOYEE CANNOT BE ELECTED TO THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERSHIP APPROVES DECISIONS MADE BY THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 WILL BE PRESENTED TO THE GOVERNING BODY AT THE MONTHLY MEETING BEFORE FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL COMPENSATION IS APPROVED BY THE HOUSE COMMITTEE WHICH CONSISTS OF ALL OFFICERS AND TRUSTEES. OFFICERS AND TRUSTEES ARE NOT COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL COMPENSATION IS APPROVED BY THE HOUSE COMMITTEE WHICH CONSISTS OF ALL OFFICERS AND TRUSTEES. OFFICERS AND TRUSTEES ARE NOT COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BANK CHARGES 5,831 0 0 OPERATION WE CARE 5,791 0 0 CIVIC DONATIONS 3,724 0 0 ELKS NATIONAL FOUNDATION 2,961 0 0 MISCELLANEOUS EXPENSE 2,958 0 0 LICENSES 2,600 0 0 PUBLIC SERVICE & CHARITY 2,373 0 0 SUPPLIES 1,714 0 0 REPAIRS AND MAINTENANCE 1,618 0 0 YOUTH ACTIVITIES 1,212 0 0 INDOCTRINATION 780 0 0 BAD DEBT 294 0 0 MISCELLANEOUS 184 0 0 BANK FEES 6 0 0 CASH OVER SHORT -105 0 0 LESS: ALLOCATED TO PARTY -1,045 0 0 TOTAL 30,896 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PRIOR PERIOD - INS ACCRUAL ADJ 2,516 CHANGE IN FMV OF INVESTMENTS -6,359 TOTAL -3,843
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01029000
IRS990/TotalAssetsEOYAmt0955879
IRS990/TotalAssetsGrp/BOYAmt01029000
IRS990/TotalAssetsGrp/EOYAmt0955879
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt07000
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0266232
IRS990/TotalGrossUBIAmt0-3262
IRS990/TotalLiabilitiesBOYAmt027087
IRS990/TotalLiabilitiesEOYAmt012396
IRS990/TotalLiabilitiesGrp/BOYAmt027087
IRS990/TotalLiabilitiesGrp/EOYAmt012396
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01001913
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0943483
IRS990/TotalOtherProgSrvcExpenseAmt0175637
IRS990/TotalProgramServiceExpensesAmt0266232
IRS990/TotalProgramServiceRevenueAmt045497
IRS990/TotalRevenueGrp/ExclusionAmt0198457
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04704
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0211645
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-3262
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01029000
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0955879
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true

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