Civic Intelligence

Benevolent Protective Elks #1791

990EZ • Fiscal year 2024 • EIN 37-0654712

Apr 01, 2023 to Mar 31, 2024 • Filed on Jul 22, 2024

111 N Third StreetWatseka, IL 60970

(815) 432-1300

Siviq Scores

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

Liabilities / Assets

71st percentile

0.07x

Higher debt load relative to assets than 71% of similar nonprofits.

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

Liabilities / Revenue

75th percentile

0.16x

Higher debt load relative to revenue than 75% of similar nonprofits.

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

Net Margin

19th percentile

-14%

Higher net margin than 19% of similar nonprofits.

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

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

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

Asset Growth

38th percentile

-1.6%

Faster asset growth than 38% of similar nonprofits.

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

Revenue Growth

16th percentile

-20%

Faster revenue growth than 16% of similar nonprofits.

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

Assets

Down

$269,708

Down $4,442 (-1.6%) from 2023

Net Assets

Down

$250,173

Down $2,890 (-1.1%) from 2023

Liabilities

Down

$19,535

Down $1,552 (-7.4%) from 2023

Revenue

Down

$123,201

Down $31,355 (-20%) from 2023

Expenses

Down

$140,718

Down $24,747 (-15%) from 2023

Net Income

Down

-$17,517

Down $6,608 (-61%) 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 2013: $217,805Liabilities 2013: $16,066Net Assets 2013: $201,7392013Assets 2014: $202,044Liabilities 2014: $16,265Net Assets 2014: $185,7792014Assets 2015: $187,437Liabilities 2015: $24,227Net Assets 2015: $163,2102015Assets 2016: $197,506Liabilities 2016: $16,728Net Assets 2016: $180,7782016Assets 2017: $206,541Liabilities 2017: $16,558Net Assets 2017: $189,9832017Assets 2018: $210,917Liabilities 2018: $8,240Net Assets 2018: $202,6772018Assets 2019: $220,496Liabilities 2019: $15,428Net Assets 2019: $205,0682019Assets 2020: $236,290Liabilities 2020: $16,715Net Assets 2020: $219,5752020Assets 2021: $242,397Liabilities 2021: $20,341Net Assets 2021: $222,0562021Assets 2022: $278,523Liabilities 2022: $22,366Net Assets 2022: $256,1572022Assets 2023: $274,150Liabilities 2023: $21,087Net Assets 2023: $253,0632023Assets 2024: $269,708Liabilities 2024: $19,535Net Assets 2024: $250,1732024Assets 2025: $257,019Liabilities 2025: $30,951Net Assets 2025: $226,0682025

Highlighted filing

2024

Assets$269,708
Liabilities$19,535
Net Assets$250,173

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2013: $94,002Expenses 2013: $86,588Net Income 2013: $7,4142013Revenue 2014: $81,102Expenses 2014: $97,062Net Income 2014: -$15,9602014Revenue 2015: $71,550Expenses 2015: $94,119Net Income 2015: -$22,5692015Revenue 2016: $109,671Expenses 2016: $92,103Net Income 2016: $17,5682016Revenue 2017: $108,703Expenses 2017: $99,498Net Income 2017: $9,2052017Revenue 2018: $120,593Expenses 2018: $107,899Net Income 2018: $12,6942018Revenue 2019: $114,120Expenses 2019: $111,729Net Income 2019: $2,3912019Revenue 2020: $144,006Expenses 2020: $129,499Net Income 2020: $14,5072020Revenue 2021: $94,674Expenses 2021: $92,193Net Income 2021: $2,4812021Revenue 2022: $154,145Expenses 2022: $126,024Net Income 2022: $28,1212022Revenue 2023: $154,556Expenses 2023: $165,465Net Income 2023: -$10,9092023Revenue 2024: $123,201Expenses 2024: $140,718Net Income 2024: -$17,5172024Revenue 2025: $115,846Expenses 2025: $139,951Net Income 2025: -$24,1052025

Highlighted filing

2024

Revenue$123,201
Expenses$140,718
Net Income-$17,517
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Jul 22, 2024
Return Version
2023v5.0
Gross Receipts
$174,599
Mission and Program Overview

Mission

Benefit of veterans and children

Benefit members as well as verterans and others within our community

Program Services

DescriptionGrantsExpenses
SPONOSR KID'S CARNIVAL, BINGO GAMES AND OTHER FUNDRAISERS TO SUPPORT OUR COMMUNITY INCLUDING UNDERPRIVILEGED CHILDREN, THOSE WITH CANCER AND OTHER LOCAL ORGANIZATIONS THAT NEED SUPPORT.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARK LEHMANTreasurerPT$0--
TOM RILEYSecretaryPT$0--
BRIAN HASBARGENExalted RulePT$0--
Filing and Contact Details

Filer

Filer Name
Benevolent Protective Elks 1791
EIN
37-0654712
Address
111 N THIRD STREET, WATSEKA, IL 60970

Signing Officer

Name
Mark Lehman
Title
Treasurer
Phone
8154321300
Signed
2024-07-22

Preparer

Firm
Fox CPA Group Ltd
Address
740 E WALNUT ST, WATSEKA, IL 60970
Preparer
Sherilyn Rabideau
Phone
8154323126
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Miscellaneous 4,673 rental of hall 4,600 juke box 2,015 other 140 total 11,428

Form 990-ez, Part I, Line 16

Bingo bingo license 577 gaming machines gaming 1,103 expenses 831 convention 4,091 5,890 per capita payments 11,070 committee expense 1,350 other 1,401 licenses 800 non-investment depreciation 9,440 total 36,553

Form 990-ez, Part I, Line 20

Prior period adjustment 14,627

Form 990-ez, Part II, Line 24

Inventories for sale or use 7,502 15,148 building 0 173,000 less accumulated depreciation 0 99,809 building improvements 0 32,000 less accumulated depreciation 0 31,335 dishwasher 0 2,120 less accumulated depreciation 0 2,120 equipment 0 6,885 less accumulated depreciation 0 6,885 equipment 0 11,700 less accumulated depreciation 0 11,700 remodeling 0 19,953 less accumulated depreciation 0 18,812 tables 0 3,389 less accumulated depreciation 0 3,389 popcorn machine 0 300 less accumulated depreciation 0 300 carpet 0 2,935 less accumulated depreciation 0 2,935 furnace 0 6,791 less accumulated depreciation 0 6,568 tv 0 1,365 less accumulated depreciation 0 1,365 roof 0 15,294 less accumulated depreciation 0 4,851 beer garden 0 24,872 less accumulated depreciation 0 3,429 cooler 0 1,000 less accumulated depreciation 0 1,000 total 7,502 122,254

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 3,177 1,965 deferred revenue 17,910 17,570

Raw XML Appendix146 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0MARK LEHMAN
IRS990EZ/BooksInCareOfDetail/PhoneNum08154321300
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0111 N THIRD STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WATSEKA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd060970
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0140102
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0137454
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt033657
IRS990EZ/CostOfGoodsSoldAmt049900
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-17517
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01636
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0274150
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0269708
IRS990EZ/GamingGrossIncomeAmt040425
IRS990EZ/GrantsAndSimilarAmountsPaidAmt016094
IRS990EZ/GrossProfitLossSlsOfInvntryAmt039050
IRS990EZ/GrossReceiptsAmt0174599
IRS990EZ/GrossSalesOfInventoryAmt088950
IRS990EZ/GroupExemptionNum01156
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0139
IRS990EZ/LandAndBuildingsGrp/BOYAmt010000
IRS990EZ/LandAndBuildingsGrp/EOYAmt010000
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0253063
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0250173
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0253063
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0250173
IRS990EZ/OccupancyRentUtltsAndMaintAmt021818
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MARK LEHMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TOM RILEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BRIAN HASBARGEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2EXALTED RULE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0124048
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0122254
IRS990EZ/OtherChangesInNetAssetsAmt014627
IRS990EZ/OtherExpensesTotalAmt036553
IRS990EZ/OtherRevenueTotalAmt011428
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0BENEFIT MEMBERS AS WELL AS VERTERANS AND OTHERS WITHIN OUR COMMUNITY
IRS990EZ/PrintingPublicationsPostageAmt04455
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SPONOSR KID'S CARNIVAL, BINGO GAMES AND OTHER FUNDRAISERS TO SUPPORT OUR COMMUNITY INCLUDING UNDERPRIVILEGED CHILDREN, THOSE WITH CANCER AND OTHER LOCAL ORGANIZATIONS THAT NEED SUPPORT.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt060162
IRS990EZ/SpecialEventsDirectExpensesAmt01498
IRS990EZ/SpecialEventsNetIncomeLossAmt038927
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt021087
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt019535
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0140718
IRS990EZ/TotalRevenueAmt0123201
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0ELKS.ORG
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01498
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt05133
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt035292
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt040425
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt038927
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0768
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt01498
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt0730
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0MARK LEHMAN
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0111 N THIRD STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0WATSEKA
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IL
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd060970
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS 4,673 RENTAL OF HALL 4,600 JUKE BOX 2,015 OTHER 140 TOTAL 11,428
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BINGO BINGO LICENSE 577 GAMING MACHINES GAMING 1,103 EXPENSES 831 CONVENTION 4,091 5,890 PER CAPITA PAYMENTS 11,070 COMMITTEE EXPENSE 1,350 OTHER 1,401 LICENSES 800 NON-INVESTMENT DEPRECIATION 9,440 TOTAL 36,553
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR PERIOD ADJUSTMENT 14,627
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INVENTORIES FOR SALE OR USE 7,502 15,148 BUILDING 0 173,000 LESS ACCUMULATED DEPRECIATION 0 99,809 BUILDING IMPROVEMENTS 0 32,000 LESS ACCUMULATED DEPRECIATION 0 31,335 DISHWASHER 0 2,120 LESS ACCUMULATED DEPRECIATION 0 2,120 EQUIPMENT 0 6,885 LESS ACCUMULATED DEPRECIATION 0 6,885 EQUIPMENT 0 11,700 LESS ACCUMULATED DEPRECIATION 0 11,700 REMODELING 0 19,953 LESS ACCUMULATED DEPRECIATION 0 18,812 TABLES 0 3,389 LESS ACCUMULATED DEPRECIATION 0 3,389 POPCORN MACHINE 0 300 LESS ACCUMULATED DEPRECIATION 0 300 CARPET 0 2,935 LESS ACCUMULATED DEPRECIATION 0 2,935 FURNACE 0 6,791 LESS ACCUMULATED DEPRECIATION 0 6,568 TV 0 1,365 LESS ACCUMULATED DEPRECIATION 0 1,365 ROOF 0 15,294 LESS ACCUMULATED DEPRECIATION 0 4,851 BEER GARDEN 0 24,872 LESS ACCUMULATED DEPRECIATION 0 3,429 COOLER 0 1,000 LESS ACCUMULATED DEPRECIATION 0 1,000 TOTAL 7,502 122,254
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOUNTS PAYABLE AND ACCRUED EXPENSES 3,177 1,965 DEFERRED REVENUE 17,910 17,570
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK LEHMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08154321300
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT PROTECTIVE ELKS 1791
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0370654712
ReturnHeader/Filer/USAddress/AddressLine1Txt0111 N THIRD STREET
ReturnHeader/Filer/USAddress/CityNm0WATSEKA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060970
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371388708
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FOX CPA GROUP LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0740 E WALNUT ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WATSEKA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060970
ReturnHeader/PreparerPersonGrp/PhoneNum08154323126
ReturnHeader/PreparerPersonGrp/PreparationDt02024-07-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHERILYN RABIDEAU
ReturnHeader/ReturnTs02024-07-24T15:39:26-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MARK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LEHMAN
ReturnHeader/TaxPeriodBeginDt02023-04-01
ReturnHeader/TaxPeriodEndDt02024-03-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.57$0.31$2.26$1.16$1.40$0.24
2024Detailed filing. Detailed filing data is available for this year.$2.70$0.20$2.50$1.23$1.41$0.18
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.74$0.21$2.53$1.55$1.65$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.79$0.22$2.56$1.54$1.26$0.28
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.42$0.20$2.22$0.95$0.92$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$0.17$2.20$1.44$1.29$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.20$0.15$2.05$1.14$1.12$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.08$2.03$1.21$1.08$0.13
2017Detailed filing. Detailed filing data is available for this year.$2.07$0.17$1.90$1.09$0.99$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.98$0.17$1.81$1.10$0.92$0.18
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.24$1.63$0.72$0.94$0.23
2014Detailed filing. Detailed filing data is available for this year.$2.02$0.16$1.86$0.81$0.97$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.16$2.02$0.94$0.87$0.07