Civic Intelligence

Benevolent & Protective Order of Elks of the USA 343 Port Huron

990 • Fiscal year 2017 • EIN 38-0341616

Apr 01, 2016 to Mar 31, 2017 • Filed on Aug 15, 2017

3292 Beach RoadPort Huron, MI 48060

(810) 982-8531

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.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

88th percentile

0.99x

Higher debt load relative to revenue than 88% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Net Margin

19th percentile

-13%

Higher net margin than 19% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Asset Growth

5th percentile

-7.0%

Faster asset growth than 5% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

25th percentile

-8.7%

Faster revenue growth than 25% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$790,553

Down $59,766 (-7.0%) from 2016

Net Assets

Down

$212,556

Down $76,509 (-26%) from 2016

Liabilities

Up

$577,997

Up $16,743 (+3.0%) from 2016

Revenue

Down

$585,672

Down $55,567 (-8.7%) from 2016

Expenses

Down

$662,178

Down $56,559 (-7.9%) from 2016

Net Income

Up

-$76,506

Up $992 (+1.3%) from 2016

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $927,723Liabilities 2011: $541,442Net Assets 2011: $386,2812011Assets 2012: $967,046Liabilities 2012: $597,701Net Assets 2012: $369,3452012Assets 2013: $1,023,094Liabilities 2013: $616,982Net Assets 2013: $406,1122013Assets 2014: $968,213Liabilities 2014: $540,844Net Assets 2014: $427,3692014Assets 2015: $918,065Liabilities 2015: $549,731Net Assets 2015: $368,3342015Assets 2016: $850,319Liabilities 2016: $561,254Net Assets 2016: $289,0652016Assets 2017: $790,553Liabilities 2017: $577,997Net Assets 2017: $212,5562017Assets 2018: $854,670Liabilities 2018: $560,448Net Assets 2018: $294,2222018Assets 2019: $829,153Liabilities 2019: $625,548Net Assets 2019: $203,6052019Assets 2020: $836,035Liabilities 2020: $528,524Net Assets 2020: $307,5112020Assets 2022: $3,417,083Liabilities 2022: $107,391Net Assets 2022: $3,309,6922022Assets 2023: $3,508,251Liabilities 2023: $269,228Net Assets 2023: $3,239,0232023Assets 2024: $3,352,617Liabilities 2024: $269,969Net Assets 2024: $3,082,6482024Assets 2025: $3,235,587Liabilities 2025: $268,016Net Assets 2025: $2,967,5712025

Highlighted filing

2017

Assets$790,553
Liabilities$577,997
Net Assets$212,556

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $894,5932011Expenses 2012: $900,7072012Revenue 2013: $895,507Expenses 2013: $858,740Net Income 2013: $36,7672013Revenue 2014: $685,740Expenses 2014: $642,255Net Income 2014: $43,4852014Revenue 2015: $588,823Expenses 2015: $647,859Net Income 2015: -$59,0362015Revenue 2016: $641,239Expenses 2016: $718,737Net Income 2016: -$77,4982016Revenue 2017: $585,672Expenses 2017: $662,178Net Income 2017: -$76,5062017Revenue 2018: $987,430Expenses 2018: $883,368Net Income 2018: $104,0622018Revenue 2019: $755,601Expenses 2019: $846,218Net Income 2019: -$90,6172019Revenue 2020: $830,992Expenses 2020: $817,703Net Income 2020: $13,2892020Revenue 2022: $906,141Expenses 2022: $935,083Net Income 2022: -$28,9422022Revenue 2023: $1,179,195Expenses 2023: $1,333,943Net Income 2023: -$154,7482023Revenue 2024: $1,404,524Expenses 2024: $1,507,662Net Income 2024: -$103,1382024Revenue 2025: $1,388,813Expenses 2025: $1,503,890Net Income 2025: -$115,0772025

Highlighted filing

2017

Revenue$585,672
Expenses$662,178
Net Income-$76,506
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Aug 15, 2017
Return Version
2016v3.0
Gross Receipts
$1,120,492
Mission and Program Overview

Mission

Fraternal organization for the benefit of its members and support of the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$266,890$263,294▼ $3,596
Land, Buildings, and Equipment, Net$306,348$247,814▼ $58,534
Cap Stk Tr Prin Current Funds$289,065$212,556▼ $76,509
Investments Other Securities$212,050$212,050→ $0
Accounts Receivable$46,519$42,485▼ $4,034
Inventories for Sale or Use$18,512$24,910▲ $6,398
Total Assets$850,319$790,553▼ $59,766
Liabilities
Deferred Revenue$326,000$324,169▼ $1,831
Mortgage Notes Payable Secured by Investment Property$180,726$162,798▼ $17,928
Other Liabilities-$54,344-
Accounts Payable and Accrued Expenses$54,528$36,686▼ $17,842
Total Liabilities$561,254$577,997▲ $16,743
Net Assets / Fund Balance
Total Net Assets Fund Balance$289,065$212,556▼ $76,509
Total Liabilities and Net Assets / Fund Balance$850,319$790,553▼ $59,766

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,073$1,381,496$1,393,569
Buildings$212,759$1,139,416$1,352,175
Leasehold Improvements$19,200$67,182$86,382
Other Land Buildings$3,782$7,080$10,862
Other Securities$212,050--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steven PetersExalted Ruler
Greg HurdySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$90,316
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$495,356
Change in Net Assets
$-76,506
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$380,970
Other Expenses$281,208
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$312,605
Occupancy---$133,722
Payroll Taxes---$68,365
Depreciation Depletion---$49,514
All Other Expenses---$24,572
Insurance---$24,010
Payments to Affiliates---$15,280
Office Expenses---$10,628
Advertising---$8,158
Interest---$6,731
Conferences and Meetings---$5,296
Fees for Services Accounting---$2,233
Other Expenses---$300
Total Functional Expenses$0$0$0$662,178
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$45,355
Gaming Direct Expenses$37,936
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
Federal income taxes$54,344
Restricted Funds-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
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, Part VIII, Line 11A

Fundrainsing Income 6,653.43

Form 990, Part VIII, Line 11B

Lodge Assessments 15483.00

Form 990, Part VIII, Line 11B

Lodge Bulliten Advertisement 7,850.00

Form 990, Part VIII, Line 24A

Michigan Major Projects 764.00

Form 990, Part VIII, Line 24B

Lodge Activities 300.00

Form 990, Part VIII, Line 24E

Licenses 1,554.00

Form 990, Part VIII, Line 24E

Miscellaneous 3503.34

Form 990, Part VIII, Line 24E

Credit Card Expense 999.93

Form 990, Part VIII, Line 24E

Officers Expense 1,484.74

Form 990, Part VIII, Line 24E

Cash Short 279.47

Form 990, Part VIII, Line 24E

Equipment Rental 743.79

Form 990, Part VIII, Line 24E

Contract Service 8,154.17

Form 990, Part VIII, Line 24E

Laundrty 7,853.42

Filing and Contact Details

Filer

Filer Name
Port Huron Elks Lodge # 343
EIN
38-0341616
Phone
8109828531
Address
3292 Beach Road, Port Huron, MI 48060

Signing Officer

Name
Steven Pteres
Title
Exalted Ruler
Phone
8109828531
Signed
2017-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Hurdy
Formed
1905
Legal Domicile
Mi
Voting Board Members
2
Independent Board Members
780
Employees
25

Preparer

Firm
Diversified Accounting Services LLC
Address
120 West Savidge Street, Spring Lake, MI 49456
Preparer
Randall W Jackson
Phone
6168465850
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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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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VIII, Line 24b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VIII, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VIII, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VIII, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VIII, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part VIII, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part VIII, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part VIII, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part VIII, Line 24e
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IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0850319
IRS990/TotalAssetsEOYAmt0790553
IRS990/TotalAssetsGrp/BOYAmt0850319
IRS990/TotalAssetsGrp/EOYAmt0790553
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt090316
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/TotalAmt0662178
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0561254
IRS990/TotalLiabilitiesEOYAmt0577997
IRS990/TotalLiabilitiesGrp/BOYAmt0561254
IRS990/TotalLiabilitiesGrp/EOYAmt0577997
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0289065
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0212556
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0585672
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0850319
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0790553
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03292 Beach Road
IRS990/USAddress/CityNm0Port Huron
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048060
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt0780
IRS990/WebsiteAddressTxt0WWW.elks.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Steven Pteres
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Exalted Ruler
ReturnHeader/BusinessOfficerGrp/PhoneNum08109828531
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Port Huron Elks Lodge # 343
ReturnHeader/Filer/BusinessNameControlTxt0PORT
ReturnHeader/Filer/EIN0380341616
ReturnHeader/Filer/PhoneNum08109828531
ReturnHeader/Filer/USAddress/AddressLine1Txt03292 Beach Road
ReturnHeader/Filer/USAddress/CityNm0Port Huron
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048060
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B1CF325FD93923022BDECA7A3DF6735AD7820AF8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B1CF325FD93923022BDECA7A3DF6735AD7820AF8
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.251.216.117
ReturnHeader/FilingSecurityInformation/IPDt02017-08-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm012:31:15
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Diversified Accounting Services LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0120 West Savidge Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Spring Lake
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049456
ReturnHeader/PreparerPersonGrp/PhoneNum06168465850
ReturnHeader/PreparerPersonGrp/PreparationDt02017-08-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Randall W Jackson
ReturnHeader/ReturnTs02017-08-15T08:56:06-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-04-01
ReturnHeader/TaxPeriodEndDt02017-03-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.24$0.27$2.97$1.39$1.50$0.12
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.35$0.27$3.08$1.40$1.51$0.10
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.51$0.27$3.24$1.18$1.33$0.15
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.42$0.11$3.31$0.91$0.94$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.53$0.31$0.83$0.82$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.63$0.20$0.76$0.85$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.56$0.29$0.99$0.88$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.79$0.58$0.21$0.59$0.66$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.56$0.29$0.64$0.72$0.08
2015Summary only. Only limited summary data is available for this year.$0.92$0.55$0.37$0.59$0.65$0.06
2014Summary only. Only limited summary data is available for this year.$0.97$0.54$0.43$0.69$0.64$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.62$0.41$0.90$0.86$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.60$0.37$0.90
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.54$0.39$0.89
Peer Organizations

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