Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2020 • EIN 38-0341776

Apr 01, 2019 to Mar 31, 2020 • Filed on Feb 16, 2021

PO Box 445Three Rivers, MI 49093

(269) 278-4735

Siviq Scores

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

Liabilities / Assets

58th percentile

0.02x

Higher debt load relative to assets than 58% of similar nonprofits.

2020 filings • 501(c)8 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

54th percentile

0.02x

Higher debt load relative to revenue than 54% of similar nonprofits.

2020 filings • 501(c)8 • <$500k nonprofits • Source year 2020

Net Margin

73rd percentile

12%

Higher net margin than 73% of similar nonprofits.

2020 filings • 501(c)8 • <$500k nonprofits • Source year 2020

Top Officer Pay

97th percentile

$11,920

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2020 filings • 501(c)8 • <$500k nonprofits • Source year 2020

Asset Growth

57th percentile

0.2%

Faster asset growth than 57% of similar nonprofits.

2020 filings • 501(c)8 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

54th percentile

-9.7%

Faster revenue growth than 54% of similar nonprofits.

2020 filings • 501(c)8 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$154,543

Up $321 (+0.2%) from 2019

Net Assets

Up

$151,604

Up $17,751 (+13%) from 2019

Liabilities

Down

$2,939

Down $17,430 (-86%) from 2019

Revenue

Down

$168,719

Down $18,121 (-9.7%) from 2019

Expenses

Down

$148,029

Down $39,330 (-21%) from 2019

Net Income

Up

$20,690

Up $21,209 (+4087%) from 2019

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $146,452Liabilities 2012: $1,564Net Assets 2012: $144,8882012Assets 2013: $150,815Liabilities 2013: $1,421Net Assets 2013: $149,3942013Assets 2014: $148,242Liabilities 2014: $7,066Net Assets 2014: $141,1762014Assets 2015: $144,782Liabilities 2015: $6,424Net Assets 2015: $138,3582015Assets 2016: $132,009Liabilities 2016: $7,855Net Assets 2016: $124,1542016Assets 2017: $140,378Liabilities 2017: $2,424Net Assets 2017: $137,9542017Assets 2018: $136,395Liabilities 2018: $2,023Net Assets 2018: $134,3722018Assets 2019: $154,222Liabilities 2019: $20,369Net Assets 2019: $133,8532019Assets 2020: $154,543Liabilities 2020: $2,939Net Assets 2020: $151,6042020Assets 2021: $163,938Liabilities 2021: $899Net Assets 2021: $163,0392021Assets 2022: $280,982Liabilities 2022: $191,264Net Assets 2022: $89,7182022Assets 2023: $302,718Liabilities 2023: $28,149Net Assets 2023: $274,5692023Assets 2024: $394,724Liabilities 2024: $42,548Net Assets 2024: $352,1762024

Highlighted filing

2020

Assets$154,543
Liabilities$2,939
Net Assets$151,604

Operations Trend

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

$200K$100K$0-$100KRevenue 2012: $108,291Expenses 2012: $121,733Net Income 2012: -$13,4422012Revenue 2013: $129,436Expenses 2013: $124,930Net Income 2013: $4,5062013Revenue 2014: $130,053Expenses 2014: $138,271Net Income 2014: -$8,2182014Revenue 2015: $124,690Expenses 2015: $127,508Net Income 2015: -$2,8182015Revenue 2016: $114,240Expenses 2016: $128,444Net Income 2016: -$14,2042016Revenue 2017: $148,083Expenses 2017: $134,283Net Income 2017: $13,8002017Revenue 2018: $126,947Expenses 2018: $130,529Net Income 2018: -$3,5822018Revenue 2019: $186,840Expenses 2019: $187,359Net Income 2019: -$5192019Revenue 2020: $168,719Expenses 2020: $148,029Net Income 2020: $20,6902020Revenue 2021: $89,642Expenses 2021: $96,033Net Income 2021: -$6,3912021Revenue 2022: $129,067Expenses 2022: $108,465Net Income 2022: $20,6022022Revenue 2023: $161,312Expenses 2023: $121,955Net Income 2023: $39,3572023Revenue 2024: $154,306Expenses 2024: $150,507Net Income 2024: $3,7992024

Highlighted filing

2020

Revenue$168,719
Expenses$148,029
Net Income$20,690
Jump To
Filing Snapshot
Filing Period
Apr 1, 2019 to Mar 31, 2020
Signed
Feb 16, 2021
Return Version
2019v5.1
Gross Receipts
$269,994
Mission and Program Overview

Mission

Fraternal society, elk's lodge

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$133,853$151,604▲ $17,751
Savings and Temporary Cash Investments$51,564$114,187▲ $62,623
Investments in Publicly Traded Securities$30,000--
Land, Buildings, and Equipment, Net$20,086$19,306▼ $780
Cash and Non-Interest-Bearing Accounts$47,580$17,550▼ $30,030
Inventories for Sale or Use$3,500$3,500→ $0
Prepaid Expenses and Deferred Charges$1,492--
Total Assets$154,222$154,543▲ $321
Liabilities
Accounts Payable and Accrued Expenses$20,369$2,939▼ $17,430
Total Liabilities$20,369$2,939▼ $17,430
Net Assets / Fund Balance
Total Net Assets Fund Balance$133,853$151,604▲ $17,751
Total Liabilities and Net Assets / Fund Balance$154,222$154,543▲ $321

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$19,306$28,213-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nancy WareTreasurerFT$11,920$11,920
Revenue and Support

Revenue Composition

Contributions and Grants
$89,956
Program Service Revenue
$0
Investment Income
$61
Other Revenue
$78,702
All Other Contributions
$68,254
Change in Net Assets
$20,690
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$82,845
Salaries, Compensation, and Employee Benefits$56,652
Grants and Similar Amounts Paid$8,532
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$38,188--$38,188
Occupancy$15,689$1,743-$17,432
Other Expenses$11,800--$11,800
Payments to Affiliates$9,754--$9,754
Payroll Taxes$8,445$917-$9,362
Current Officers, Directors, Trustees, and Key Employees-$9,102-$9,102
Grants to Domestic Individuals$8,532--$8,532
Conferences and Meetings$5,332--$5,332
Insurance$2,852$713-$3,565
Office Expenses$2,620$873-$3,493
Fees for Services Accounting-$2,650-$2,650
Depreciation Depletion$780--$780
Total Functional Expenses$132,031$15,998$0$148,029
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$21,242
Gaming Direct Expenses$15,344
Fundraising Direct Expenses$14,956
Fundraising Gross Income$7,969
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$7,969$7,969$14,956$-6,987
Total Events$7,969$7,969$14,956$-6,987
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Filing and Contact Details

Filer

Filer Name
Benevolent Protect Order Elks 1248
EIN
38-0341776
Phone
2692784735
Address
PO BOX 445, THREE RIVERS, MI 49093

Signing Officer

Name
Kim Adams
Title
Exalted Ruler
Phone
2692784735
Signed
2021-02-16
Discuss with paid preparer
No

Organization Details

Principal Officer
Tonya Brundige
Formed
1900
Legal Domicile
Mi
Voting Board Members
14
Independent Board Members
14
Employees
8

Preparer

Firm
Global Tax and Accounting Inc
Address
118 WEST CHICAGO ROAD, WHITE PIGEON, MI 49099
Preparer
Jan Plummer CPA
Phone
2694838291
Supplemental Narrative

Additional Explanations

Form 990 - Supplemental Information

PART VI, SECTION B, LINE 11: Form 990 and 990-T and all attachments and schedules are presented to and reviewed by the Board of Directors prior to signing and filing. PART VI, SECTION B, LINE 12c: Conflicts of interest and/or possible conflicts of interest are disclosed and discussed at the Board of Directors meetings. PART VI, SECTION B, LINE 15a: Board of Directors members and Directors are volunteer positions and are not compensated. Secretarial, bartender and mangerial positions are paid according to local law and are paid comparable wages for similar positions in their geographical area. The Board follows Internal Revenue Service guidelines for record retention. PART VI, SECTION B, LINE 15b: Board of Directors members and Directors are volunteer positions and are not compensated. Secretarial, bartender and maangerial positions are paid according to local law and are paid comparable wages for similar positions in their geographical area. The Board follows Internal Revenue Service guidelines for record retention. PART VI, SECTION A, LINE 6: This organization has members that pay membership dues. There have been no changes in this. PART VI, SECTION A, LINE 7a: Members vote on the governing body. There have been no changes in this area. PART VI, SECTION A, LINE 8a: Meeting minutes are taken and filed by the Board Secretary. There have been no changes in this area. PART VI, SECTION A, LINE 8b: All committee meeting minutes are taken by a committee member and filed by the Board Secretary. There has been no change in this area. PART VI, SECTION C, LINE 18: Form 990, 990-T, 1024, including all attachments adn schedules are available at various online websites that are set up specifically to make these ofrms readily available to the public. They are also available at the physical address of the entity. PART VI, SECTION C, LINE 19: Form 990, 990-T, 1024, including all attachments adn schedules are available at various online websites that are set up specifically to make these ofrms readily available to the public. They are also available at the physical address of the entity.

Raw XML Appendix373 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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0We request abatement of any penalties for any of the issues. We do apologize but our offices were closed due to Covid and we were not aware that return was incomplete and rejected. Thank you for your consideration in this matter.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0We request abatement of any penalties for any of the issues. We do apologize but our offices were cl
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IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PART VI, SECTION B, LINE 11: Form 990 and 990-T and all attachments and schedules are presented to and reviewed by the Board of Directors prior to signing and filing. PART VI, SECTION B, LINE 12c: Conflicts of interest and/or possible conflicts of interest are disclosed and discussed at the Board of Directors meetings. PART VI, SECTION B, LINE 15a: Board of Directors members and Directors are volunteer positions and are not compensated. Secretarial, bartender and mangerial positions are paid according to local law and are paid comparable wages for similar positions in their geographical area. The Board follows Internal Revenue Service guidelines for record retention. PART VI, SECTION B, LINE 15b: Board of Directors members and Directors are volunteer positions and are not compensated. Secretarial, bartender and maangerial positions are paid according to local law and are paid comparable wages for similar positions in their geographical area. The Board follows Internal Revenue Service guidelines for record retention. PART VI, SECTION A, LINE 6: This organization has members that pay membership dues. There have been no changes in this. PART VI, SECTION A, LINE 7a: Members vote on the governing body. There have been no changes in this area. PART VI, SECTION A, LINE 8a: Meeting minutes are taken and filed by the Board Secretary. There have been no changes in this area. PART VI, SECTION A, LINE 8b: All committee meeting minutes are taken by a committee member and filed by the Board Secretary. There has been no change in this area. PART VI, SECTION C, LINE 18: Form 990, 990-T, 1024, including all attachments adn schedules are available at various online websites that are set up specifically to make these ofrms readily available to the public. They are also available at the physical address of the entity. PART VI, SECTION C, LINE 19: Form 990, 990-T, 1024, including all attachments adn schedules are available at various online websites that are set up specifically to make these ofrms readily available to the public. They are also available at the physical address of the entity.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - SUPPLEMENTAL INFORMATION
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0154222
IRS990/TotalAssetsEOYAmt0154543
IRS990/TotalAssetsGrp/BOYAmt0154222
IRS990/TotalAssetsGrp/EOYAmt0154543
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt089956
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015998
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0132031
IRS990/TotalFunctionalExpensesGrp/TotalAmt0148029
IRS990/TotalGrossUBIAmt061
IRS990/TotalLiabilitiesBOYAmt020369
IRS990/TotalLiabilitiesEOYAmt02939
IRS990/TotalLiabilitiesGrp/BOYAmt020369
IRS990/TotalLiabilitiesGrp/EOYAmt02939
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0133853
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0151604
IRS990/TotalProgramServiceExpensesAmt0136109
IRS990/TotalReportableCompFromOrgAmt011920
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06546
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0168719
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt061
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0154222
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0154543
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0603 WEST MICHIGAN AVENUE
IRS990/USAddress/CityNm0THREE RIVERS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049093
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0KIM ADAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum02692784735
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT PROTECT ORDER ELKS 1248
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0380341776
ReturnHeader/Filer/PhoneNum02692784735
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 445
ReturnHeader/Filer/USAddress/CityNm0THREE RIVERS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049093
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0352135422
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GLOBAL TAX AND ACCOUNTING INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0118 WEST CHICAGO ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WHITE PIGEON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049099
ReturnHeader/PreparerPersonGrp/PhoneNum02694838291
ReturnHeader/PreparerPersonGrp/PreparationDt02021-01-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAN PLUMMER CPA
ReturnHeader/ReturnTs02022-06-14T21:29:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-04-01
ReturnHeader/TaxPeriodEndDt02020-03-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.95$0.43$3.52$1.54$1.51$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.03$0.28$2.75$1.61$1.22$0.39
2022Detailed filing. Detailed filing data is available for this year.$2.81$1.91$0.90$1.29$1.08$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.01$1.63$0.90$0.96$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.55$0.03$1.52$1.69$1.48$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$0.20$1.34$1.87$1.87$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.02$1.34$1.27$1.31$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.02$1.38$1.48$1.34$0.14
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$0.08$1.24$1.14$1.28$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.45$0.06$1.38$1.25$1.28$0.03
2014Summary only. Only limited summary data is available for this year.$1.48$0.07$1.41$1.30$1.38$0.08
2013Summary only. Only limited summary data is available for this year.$1.51$0.01$1.49$1.29$1.25$0.05
2012Summary only. Only limited summary data is available for this year.$1.46$0.02$1.45$1.08$1.22$0.13
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)8 • <$500k nonprofits