Civic Intelligence

Benevolent & Protective Order Elks 493

990 • Fiscal year 2023 • EIN 37-0280093

Apr 01, 2022 to Mar 31, 2023 • Filed on Jul 05, 2023

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

49th percentile

0.02x

Higher debt load relative to assets than 49% of similar nonprofits.

2023 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

61st percentile

0.13x

Higher debt load relative to revenue than 61% of similar nonprofits.

2023 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2023

Net Margin

4th percentile

-75%

Higher net margin than 4% of similar nonprofits.

2023 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

56th percentile

$0

Higher top officer pay than 56% of similar nonprofits.

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

2023 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2023

Asset Growth

6th percentile

-11%

Faster asset growth than 6% of similar nonprofits.

2023 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

15th percentile

-19%

Faster revenue growth than 15% of similar nonprofits.

2023 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$724,950

Down $93,473 (-11%) from 2022

Net Assets

Down

$712,440

Down $101,844 (-13%) from 2022

Liabilities

Up

$12,510

Up $8,371 (+202%) from 2022

Revenue

Down

$98,863

Down $23,820 (-19%) from 2022

Expenses

Up

$172,690

Up $12,403 (+7.7%) from 2022

Net Income

Down

-$73,827

Down $36,223 (-96%) from 2022

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

2023

Assets$724,950
Liabilities$12,510
Net Assets$712,440

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

2023

Revenue$98,863
Expenses$172,690
Net Income-$73,827
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Jul 5, 2023
Return Version
2022v5.0
Gross Receipts
$153,769
Mission and Program Overview

Mission

Service to elks members and the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$814,284$712,440▼ $101,844
Land, Buildings, and Equipment, Net$396,300$378,317▼ $17,983
Investments in Publicly Traded Securities$380,504$307,137▼ $73,367
Cash and Non-Interest-Bearing Accounts$25,324$23,362▼ $1,962
Inventories for Sale or Use$14,749$14,749→ $0
Savings and Temporary Cash Investments$243$82▼ $161
Total Assets$818,423$724,950▼ $93,473
Other Assets Total$1,303$1,303→ $0
Liabilities
Deferred Revenue$3,812$12,165▲ $8,353
Other Liabilities$327$345▲ $18
Total Liabilities$4,139$12,510▲ $8,371
Net Assets / Fund Balance
Total Net Assets Fund Balance$814,284$712,440▼ $101,844
Total Liabilities and Net Assets / Fund Balance$818,423$724,950▼ $93,473

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$309,493$890,649$1,200,142
Land$68,824-$68,824
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lisa KorzenewskiTrustee
Richard WilkinsonTrustee
Steve MillerTrustee
Tony KorzenewskiTrustee
William LuebbenTrustee
Tom WalshChaplain
Jason BlandExalted Rule
Duane KarrickInner Guard
Kristin PhllipsLeading Knig
Tom CagleLecturing Kn
Eric SmithLoyal Knight
Joe RaySecretary
Barb DixTiler
Richard DavisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,374
Program Service Revenue
$20,569
Investment Income
$16,797
Other Revenue
$57,123
All Other Contributions
$4,374
Change in Net Assets
$-73,827
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$132,385
Salaries, Compensation, and Employee Benefits$36,312
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$37,010
Other Salaries and Wages---$33,254
Depreciation Depletion---$17,983
Insurance---$12,366
Payments to Affiliates---$12,063
All Other Expenses---$10,769
Office Expenses---$9,310
Conferences and Meetings---$7,005
Benefits to Members---$3,993
Other Expenses---$3,628
Payroll Taxes---$3,058
Fees for Services Accounting---$2,608
Advertising---$828
Total Functional Expenses$0$0$0$172,690
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,897
Fundraising Direct Expenses$2,833
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
Payroll Witholdings$345
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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
2023-07-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Bland
Voting Board Members
14
Independent Board Members
14
Employees
5

Preparer

Firm
Hoyt Advisors 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 XI, Line 9

Change in fmv mututal funds -30,164

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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/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21391
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt315
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SERVICES TO MEMBERS AND COMMUNITY
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IRS990/PYOtherRevenueAmt054473
IRS990/PYProgramServiceRevenueAmt027076
IRS990/PYRevenuesLessExpensesAmt0-37604
IRS990/PYSalariesCompEmpBnftPaidAmt033464
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt068824
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0309493
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0890649
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01200142
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IRS990ScheduleD/TotalLiabilityAmt0345
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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/ExplanationTxt7CHANGE IN FMV MUTUTAL FUNDS -30,164
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 XI, LINE 9
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0172690
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04139
IRS990/TotalLiabilitiesEOYAmt012510
IRS990/TotalLiabilitiesGrp/BOYAmt04139
IRS990/TotalLiabilitiesGrp/EOYAmt012510
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0814284
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0712440
IRS990/TotalOtherProgSrvcExpenseAmt092801
IRS990/TotalProgramServiceExpensesAmt0172690
IRS990/TotalProgramServiceRevenueAmt020569
IRS990/TotalRevenueGrp/ExclusionAmt081651
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07774
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt098863
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0818423
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0724950
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0WWW.CENTRALIAELKS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE RAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum06185325751
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-07-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER ELKS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0493
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0370280093
ReturnHeader/Filer/PhoneNum06185325751
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 752
ReturnHeader/Filer/USAddress/CityNm0CENTRALIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd062801
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371282609
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOYT ADVISORS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0401 S LOCUST PO DRAWER D
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CENTRALIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd062801
ReturnHeader/PreparerPersonGrp/PhoneNum06185322228
ReturnHeader/PreparerPersonGrp/PreparationDt02023-07-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TENA HOYT
ReturnHeader/ReturnTs02023-07-17T13:12:47-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0RAY
ReturnHeader/TaxPeriodBeginDt02022-04-01
ReturnHeader/TaxPeriodEndDt02023-03-31

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