Civic Intelligence

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

990 • Fiscal year 2019 • EIN 38-0341616

Apr 01, 2018 to Mar 31, 2019 • Filed on Jul 19, 2019

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

98th percentile

0.75x

Higher debt load relative to assets than 98% of similar nonprofits.

2019 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

86th percentile

0.83x

Higher debt load relative to revenue than 86% of similar nonprofits.

2019 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2019

Net Margin

22nd percentile

-12%

Higher net margin than 22% of similar nonprofits.

2019 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

43rd percentile

$0

Higher top officer pay than 43% of similar nonprofits.

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

2019 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2019

Asset Growth

20th percentile

-3.0%

Faster asset growth than 20% of similar nonprofits.

2019 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

13th percentile

-23%

Faster revenue growth than 13% of similar nonprofits.

2019 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$829,153

Down $25,517 (-3.0%) from 2018

Net Assets

Down

$203,605

Down $90,617 (-31%) from 2018

Liabilities

Up

$625,548

Up $65,100 (+12%) from 2018

Revenue

Down

$755,601

Down $231,829 (-23%) from 2018

Expenses

Down

$846,218

Down $37,150 (-4.2%) from 2018

Net Income

Down

-$90,617

Down $194,679 (-187%) from 2018

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

2019

Assets$829,153
Liabilities$625,548
Net Assets$203,605

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

2019

Revenue$755,601
Expenses$846,218
Net Income-$90,617
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jul 19, 2019
Return Version
2018v3.1
Gross Receipts
$1,278,012
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$277,836$313,336▲ $35,500
Land, Buildings, and Equipment, Net$305,783$260,484▼ $45,299
Investments Other Securities$212,050$212,050→ $0
Cap Stk Tr Prin Current Funds$294,222$203,605▼ $90,617
Accounts Receivable$34,465$33,798▼ $667
Inventories for Sale or Use$24,536$9,485▼ $15,051
Total Assets$854,670$829,153▼ $25,517
Liabilities
Deferred Revenue$195,089$235,737▲ $40,648
Other Liabilities$63,900$198,155▲ $134,255
Mortgage Notes Payable Secured by Investment Property$278,647$167,777▼ $110,870
Accounts Payable and Accrued Expenses$22,812$23,879▲ $1,067
Total Liabilities$560,448$625,548▲ $65,100
Net Assets / Fund Balance
Total Net Assets Fund Balance$294,222$203,605▼ $90,617
Total Liabilities and Net Assets / Fund Balance$854,670$829,153▼ $25,517

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$190,527$1,189,789$1,380,316
Equipment$67,094$891,471$958,565
Other Land Buildings$467$91,516$91,983
Leasehold Improvements$2,396$4,902$7,298
Other Securities$212,050--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Daniel Urso1st Yr Trustee
Scott Harris2nd Yr Trustee
James Feher II3rd Yr Trustee
Mike Wilton4th Yr Trustee
Bob Fritcvh5th Yr Trustee
William Debell IiExalted Ruler
Greg ShannonLeading Knight
Mary DeachinLecturing Knight
James FeherLoyal Knight
Gregory HurdySecretary
George MurdickTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$100,481
Program Service Revenue
$0
Investment Income
$81
Other Revenue
$655,039
All Other Contributions
$489
Change in Net Assets
$-90,617
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$532,222
Other Expenses$313,996
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$465,586
Occupancy---$157,881
Payroll Taxes---$66,636
Depreciation Depletion---$48,899
Other Expenses---$34,081
Insurance---$26,937
Payments to Affiliates---$18,331
Office Expenses---$8,852
Interest---$7,050
Conferences and Meetings---$6,934
Fees for Services Accounting---$2,500
Advertising---$1,554
Total Functional Expenses$0$0$0$846,218
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$55,035
Gaming Direct Expenses$42,446
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$198,155
Restricted Funds-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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 11

LODGE ACTIVITIES 1767.00

Form 990, Part VIII, Line 11A

DONATIONS 3600.00

Form 990, Part VIII, Line 11A

Member assessments 18041.50

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
William Debell Ii
Title
Exalted Ruler
Signed
2019-07-19
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
20

Preparer

Firm
Diversified Accounting Services LLC
Address
120 West Savidge Street, Spring Lake, MI 49456
Preparer
Randall W Jackson
Phone
6168465850
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24

Michigan major projects 852.00

Form 990, Part IX, Line 24

YOUTH ACTIVITIES 125.00

Form 990, Part IX, Line 24

SECURITY SERVICE 72.00

Form 990, Part IX, Line 24

LICENSE 1572.50

Form 990, Part IX, Line 24

MISCELLANEOUS 16203.64

Form 990, Part IX, Line 24

Credit card expense 1142.28

Form 990, Part IX, Line 24

OFFICERS STIPEND 1854.00

Form 990, Part IX, Line 24

LODGE TELEPHONE 739.77

Form 990, Part IX, Line 24

Reconciliation expense 4205.41

Form 990, Part IX, Line 24

LINENS 8291.61

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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Greg Hurdy
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt095714
IRS990/PYInvestmentIncomeAmt0472
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0368962
IRS990/PYOtherRevenueAmt0891244
IRS990/PYRevenuesLessExpensesAmt0104062
IRS990/PYSalariesCompEmpBnftPaidAmt0514406
IRS990/PYTotalExpensesAmt0883368
IRS990/PYTotalRevenueAmt0987430
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-90617
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt080800
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0277836
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0313336
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0190527
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01189789
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01380316
IRS990ScheduleD/EquipmentGrp/BookValueAmt067094
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0891471
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0958565
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02396
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04902
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt07298
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0467
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt091516
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt091983
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0198155
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Restricted Funds
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0212050
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/OtherSecuritiesGrp/Desc2343 Beach
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0260484
IRS990ScheduleD/TotalBookValueSecuritiesAmt0212050
IRS990ScheduleD/TotalLiabilityAmt0198155
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt042446
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt042446
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt042446
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt055035
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt055035
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt012589
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0MI
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LODGE ACTIVITIES 1767.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DONATIONS 3600.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBER ASSESSMENTS 18041.50
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MICHIGAN MAJOR PROJECTS 852.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4YOUTH ACTIVITIES 125.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SECURITY SERVICE 72.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LICENSE 1572.50
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MISCELLANEOUS 16203.64
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CREDIT CARD EXPENSE 1142.28
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9OFFICERS STIPEND 1854.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10LODGE TELEPHONE 739.77
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11RECONCILIATION EXPENSE 4205.41
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12LINENS 8291.61
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VIII, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VIII, Line 11A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VIII, Line 11A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0854670
IRS990/TotalAssetsEOYAmt0829153
IRS990/TotalAssetsGrp/BOYAmt0854670
IRS990/TotalAssetsGrp/EOYAmt0829153
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0100481
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/TotalAmt0846218
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0560448
IRS990/TotalLiabilitiesEOYAmt0625548
IRS990/TotalLiabilitiesGrp/BOYAmt0560448
IRS990/TotalLiabilitiesGrp/EOYAmt0625548
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0294222
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0203605
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0755601
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0854670
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0829153
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/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM DEBELL II
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-07-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Port Huron Elks Lodge # 343
ReturnHeader/Filer/BusinessNameControlTxt0PORT
ReturnHeader/Filer/EIN0380341616
ReturnHeader/Filer/PhoneNum08109828531

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
2019Detailed filing. Detailed filing data is available for this year.$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
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$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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