Civic Intelligence

Benevolent and Protective Order of Elks of the USA - 222

990 • Fiscal year 2015 • EIN 38-0341608

Apr 01, 2014 to Mar 31, 2015 • Filed on Jul 28, 2015

7177 East Maple AvenueGrand Blanc, MI 48439

(810) 743-9440

Siviq Scores

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

Liabilities / Assets

97th percentile

0.73x

Higher debt load relative to assets than 97% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

92nd percentile

2.01x

Higher debt load relative to revenue than 92% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2015

Net Margin

26th percentile

-9.7%

Higher net margin than 26% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

42nd percentile

$0

Higher top officer pay than 42% of similar nonprofits.

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

2015 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2015

Asset Growth

55th percentile

0.3%

Faster asset growth than 55% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

57th percentile

3.8%

Faster revenue growth than 57% of similar nonprofits.

2015 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$2,646,525

Up $8,246 (+0.3%) from 2014

Net Assets

Down

$706,347

Down $93,514 (-12%) from 2014

Liabilities

Up

$1,940,178

Up $101,760 (+5.5%) from 2014

Revenue

Up

$964,891

Up $35,060 (+3.8%) from 2014

Expenses

Up

$1,058,405

Up $2,870 (+0.3%) from 2014

Net Income

Up

-$93,514

Up $32,190 (+26%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,940,212Liabilities 2011: $1,914,219Net Assets 2011: $1,025,9932011Assets 2012: $2,851,059Liabilities 2012: $1,884,931Net Assets 2012: $966,1282012Assets 2013: $2,770,645Liabilities 2013: $1,845,080Net Assets 2013: $925,5652013Assets 2014: $2,638,279Liabilities 2014: $1,838,418Net Assets 2014: $799,8612014Assets 2015: $2,646,525Liabilities 2015: $1,940,178Net Assets 2015: $706,3472015Assets 2016: $2,365,943Liabilities 2016: $1,672,323Net Assets 2016: $693,6202016Assets 2017: $2,270,021Liabilities 2017: $1,212,441Net Assets 2017: $1,057,5802017Assets 2018: $2,067,603Liabilities 2018: $1,145,738Net Assets 2018: $921,8652018Assets 2019: $1,909,222Liabilities 2019: $1,153,676Net Assets 2019: $755,5462019Assets 2020: $1,826,295Liabilities 2020: $1,156,143Net Assets 2020: $670,1522020Assets 2021: $2,144,763Liabilities 2021: $1,417,048Net Assets 2021: $727,7152021Assets 2022: $2,262,530Liabilities 2022: $1,521,952Net Assets 2022: $740,5782022Assets 2023: $2,202,010Liabilities 2023: $1,479,613Net Assets 2023: $722,3972023Assets 2025: $2,297,025Liabilities 2025: $1,694,986Net Assets 2025: $602,0392025

Highlighted filing

2015

Assets$2,646,525
Liabilities$1,940,178
Net Assets$706,347

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,254,0962011Expenses 2012: $1,105,8412012Revenue 2013: $1,102,649Expenses 2013: $1,143,212Net Income 2013: -$40,5632013Revenue 2014: $929,831Expenses 2014: $1,055,535Net Income 2014: -$125,7042014Revenue 2015: $964,891Expenses 2015: $1,058,405Net Income 2015: -$93,5142015Revenue 2016: $1,001,833Expenses 2016: $1,014,560Net Income 2016: -$12,7272016Revenue 2017: $949,267Expenses 2017: $1,036,149Net Income 2017: -$86,8822017Revenue 2018: $980,354Expenses 2018: $1,116,069Net Income 2018: -$135,7152018Revenue 2019: $1,024,128Expenses 2019: $1,190,447Net Income 2019: -$166,3192019Revenue 2020: $1,002,770Expenses 2020: $1,088,164Net Income 2020: -$85,3942020Revenue 2021: $1,093,243Expenses 2021: $1,035,680Net Income 2021: $57,5632021Revenue 2022: $1,314,345Expenses 2022: $1,301,482Net Income 2022: $12,8632022Revenue 2023: $1,496,387Expenses 2023: $1,514,478Net Income 2023: -$18,0912023Revenue 2025: $1,656,640Expenses 2025: $1,702,799Net Income 2025: -$46,1592025

Highlighted filing

2015

Revenue$964,891
Expenses$1,058,405
Net Income-$93,514
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Jul 28, 2015
Return Version
2014v5.0
Gross Receipts
$1,177,824
Mission and Program Overview

Mission

To support community and charitable activities, education, meetings, communication, administration of the organization, maintenance of its property and assets, delivery of benefits to its members, fraternal activities and related activities which further the common interests of the membership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,421,369$2,300,771▼ $120,598
Accounts Receivable$132,303$163,093▲ $30,790
Savings and Temporary Cash Investments$42,929$112,684▲ $69,755
Prepaid Expenses and Deferred Charges$32,542$58,498▲ $25,956
Inventories for Sale or Use$9,136$11,479▲ $2,343
Total Assets$2,638,279$2,646,525▲ $8,246
Liabilities
Unsecured Notes Loans Payable$1,210,329$1,205,808▼ $4,521
Deferred Revenue$390,801$460,933▲ $70,132
Accounts Payable and Accrued Expenses$165,346$222,153▲ $56,807
Other Liabilities$71,942$51,284▼ $20,658
Total Liabilities$1,838,418$1,940,178▲ $101,760
Net Assets / Fund Balance
Unrestricted Net Assets$782,819$703,943▼ $78,876
Temporarily Rstr Net Assets$17,042$2,404▼ $14,638
Total Net Assets Fund Balance$799,861$706,347▼ $93,514
Total Liabilities and Net Assets / Fund Balance$2,638,279$2,646,525▲ $8,246

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,786,865$901,283$2,688,148
Equipment$176,164$592,435$768,599
Other Land Buildings$165,600$392,275$557,875
Land$149,521-$149,521
Leasehold Improvements$22,621$116,324$138,945
Compensation and Service Providers

Board Members and Trustees

NameTitle
-Trustee
-Exalted Rule
-Leading Knig
-Lecturing Kn
-Loyal Knight
-Secretary
-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$670,366
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$294,525
All Other Contributions
$62,540
Change in Net Assets
$-93,514
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$646,543
Salaries, Compensation, and Employee Benefits$411,862
Total Fundraising Expense$1,654
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$336,921--$336,921
Depreciation Depletion$125,030--$125,030
Occupancy$90,057$13,732-$103,789
Interest$82,872--$82,872
All Other Expenses$77,563$478-$78,041
Payroll Taxes$63,750--$63,750
Office Expenses$26,612-$1,654$28,266
Other Expenses$25,758--$25,758
Insurance$23,147--$23,147
Other Employee Benefits$11,191--$11,191
Fees for Services Accounting$4,200--$4,200
Conferences and Meetings$2,705--$2,705
Total Functional Expenses$1,042,541$14,210$1,654$1,058,405
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$48,077
Fundraising Direct Expenses$42,353
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising & S$48,077$48,077$42,353$5,724
Total Events$48,077$48,077$42,353$5,724
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pnc Lease$51,284
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

MEMBERS ARE ELECTED.

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

Reviewed by designated members

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

Top management is hired by the board and the board completes yearly reviews.

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

Other key employees are hired by the board and the board completes yearly reviews.

Form 990, Page 6, Part VI, Line 19

All governing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order
EIN
38-0341608
Phone
8107439440
Address
7177 EAST MAPLE AVENUE, GRAND BLANC, MI 48439

Signing Officer

Name
Russell Holove
Title
Exalted Ruler
Phone
8107439440
Signed
2015-07-28

Organization Details

Voting Board Members
11
Independent Board Members
11
Employees
80
Volunteers
150

Preparer

Firm
Yeo & Yeo Pc
Address
4468 OAK BRIDGE DR, FLINT, MI 48532-5422
Preparer
Michael J Frawley
Phone
8107323000
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To support community and charitable activities, education, meetings, communication, administration of the organization, maintenance of its property and assets, delivery of benefits to its members, fraternal activities and related activities which further the common interests of the membership.

Raw XML Appendix369 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/Form990PartVIISectionAGrp/TitleTxt2LOYAL KNIGHT
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IRS990/PYRevenuesLessExpensesAmt0-125704
IRS990/PYSalariesCompEmpBnftPaidAmt0432313
IRS990/PYTotalExpensesAmt01055535
IRS990/PYTotalRevenueAmt0929831
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-93514
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt042929
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0112684
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01786865
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0901283
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02688148
IRS990ScheduleD/EquipmentGrp/BookValueAmt0176164
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0592435
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0768599
IRS990ScheduleD/LandGrp/BookValueAmt0149521
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0149521
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt022621
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0116324
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0138945
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0165600
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0392275
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0557875
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt051284
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PNC LEASE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02300771
IRS990ScheduleD/TotalLiabilityAmt051284
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt042353
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING & S
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt048077
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt048077
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt048077
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt048077
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt05724
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt042353
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt042353
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO SUPPORT COMMUNITY AND CHARITABLE ACTIVITIES, EDUCATION, MEETINGS, COMMUNICATION, ADMINISTRATION OF THE ORGANIZATION, MAINTENANCE OF ITS PROPERTY AND ASSETS, DELIVERY OF BENEFITS TO ITS MEMBERS, FRATERNAL ACTIVITIES AND RELATED ACTIVITIES WHICH FURTHER THE COMMON INTERESTS OF THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ARE ELECTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED BY DESIGNATED MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TOP MANAGEMENT IS HIRED BY THE BOARD AND THE BOARD COMPLETES YEARLY REVIEWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER KEY EMPLOYEES ARE HIRED BY THE BOARD AND THE BOARD COMPLETES YEARLY REVIEWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt017042
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt02404
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02638279
IRS990/TotalAssetsEOYAmt02646525
IRS990/TotalAssetsGrp/BOYAmt02638279
IRS990/TotalAssetsGrp/EOYAmt02646525
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0670366
IRS990/TotalEmployeeCnt080
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01654
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt014210
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01042541
IRS990/TotalFunctionalExpensesGrp/TotalAmt01058405
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01838418
IRS990/TotalLiabilitiesEOYAmt01940178
IRS990/TotalLiabilitiesGrp/BOYAmt01838418
IRS990/TotalLiabilitiesGrp/EOYAmt01940178
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0799861
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0706347
IRS990/TotalProgramServiceExpensesAmt01042541
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0288801
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0964891
IRS990/TotalVolunteersCnt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02638279
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02646525
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0782819
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0703943
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt01210329
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt01205808
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.FLINTELKS222.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/PersonNm0RUSSELL HOLOVE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum08107439440
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-07-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT AND PROTECTIVE ORDER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF ELKS OF THE USA - 222
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0380341608
ReturnHeader/Filer/PhoneNum08107439440
ReturnHeader/Filer/USAddress/AddressLine1Txt07177 EAST MAPLE AVENUE
ReturnHeader/Filer/USAddress/CityNm0GRAND BLANC
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048439
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382706146
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0YEO & YEO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04468 OAK BRIDGE DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FLINT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0485325422
ReturnHeader/PreparerPersonGrp/PhoneNum08107323000
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL J FRAWLEY
ReturnHeader/ReturnTs02015-11-13T13:19:59-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-04-01
ReturnHeader/TaxPeriodEndDt02015-03-31
ReturnHeader/TaxYr02014

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.$2.30$1.69$0.60$1.66$1.70$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.20$1.48$0.72$1.50$1.51$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.26$1.52$0.74$1.31$1.30$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.14$1.42$0.73$1.09$1.04$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.83$1.16$0.67$1.00$1.09$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.91$1.15$0.76$1.02$1.19$0.17
2018Detailed filing. Detailed filing data is available for this year.$2.07$1.15$0.92$0.98$1.12$0.14
2017Detailed filing. Detailed filing data is available for this year.$2.27$1.21$1.06$0.95$1.04$0.09
2016Detailed filing. Detailed filing data is available for this year.$2.37$1.67$0.69$1.00$1.01$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.65$1.94$0.71$0.96$1.06$0.09
2014Detailed filing. Detailed filing data is available for this year.$2.64$1.84$0.80$0.93$1.06$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.77$1.85$0.93$1.10$1.14$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.85$1.88$0.97$1.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.94$1.91$1.03$1.25
Peer Organizations

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