Civic Intelligence

Benevolent & Protective Order of Elks of the USA

EIN 38-0341785 • 501(c)8 • Manistique, MI

Profile

Supporting veteran and youth activities

PO Box 158Manistique, MI 49854

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

0.56x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

88th percentile

0.39x

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

501(c)8 • <$500k nonprofits • Source year 2025

Net Margin

53rd percentile

2.8%

Higher net margin than 53% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)8 • <$500k nonprofits • Source year 2025

Asset Growth

32nd percentile

-5.8%

Faster asset growth than 32% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

64th percentile

8.9%

Faster revenue growth than 64% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$65,615

Down $4,073 (-5.8%) from 2024

Liabilities

Down

$36,943

Down $6,717 (-15%) from 2024

Net Assets

$28,672

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue88th percentileNet Margin53rd percentile

Revenue

Up

$94,238

Up $7,695 (+8.9%) from 2024

Expenses

Down

$91,594

Down $11,966 (-12%) from 2024

Net Income

Up

$2,644

Up $19,661 (+116%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2012: $44,874Liabilities 2012: $6,5412012Assets 2013: $56,432Liabilities 2013: $13,5372013Assets 2014: $59,115Liabilities 2014: $17,3462014Assets 2015: $47,274Liabilities 2015: $13,8802015Assets 2016: $44,563Liabilities 2016: $10,2492016Assets 2017: $52,451Liabilities 2017: $15,3892017Assets 2018: $55,554Liabilities 2018: $11,8292018Assets 2019: $61,408Liabilities 2019: $8,0992019Assets 2020: $50,253Liabilities 2020: $4,1942020Assets 2021: $52,967Liabilities 2021: $02021Assets 2022: $57,704Liabilities 2022: $11,350Net Assets 2022: $46,3542022Assets 2023: $80,918Liabilities 2023: $37,873Net Assets 2023: $43,0452023Assets 2024: $69,688Liabilities 2024: $43,6602024Assets 2025: $65,615Liabilities 2025: $36,943Net Assets 2025: $28,6722025

Highlighted filing

2025

Assets$65,615
Liabilities$36,943
Net Assets$28,672
Open 2025 Filing

Operations Trend

Revenue Growth64th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2012: $69,238Expenses 2012: $71,344Net Income 2012: -$2,1062012Revenue 2013: $69,112Expenses 2013: $64,550Net Income 2013: $4,5622013Revenue 2014: $71,819Expenses 2014: $72,945Net Income 2014: -$1,1262014Revenue 2015: $74,956Expenses 2015: $83,331Net Income 2015: -$8,3752015Revenue 2016: $80,426Expenses 2016: $79,506Net Income 2016: $9202016Revenue 2017: $107,121Expenses 2017: $104,373Net Income 2017: $2,7482017Revenue 2018: $97,211Expenses 2018: $90,548Net Income 2018: $6,6632018Revenue 2019: $106,239Expenses 2019: $96,655Net Income 2019: $9,5842019Revenue 2020: $79,664Expenses 2020: $86,914Net Income 2020: -$7,2502020Revenue 2021: $68,644Expenses 2021: $61,736Net Income 2021: $6,9082021Revenue 2022: $92,735Expenses 2022: $89,385Net Income 2022: $3,3502022Revenue 2023: $130,841Expenses 2023: $134,150Net Income 2023: -$3,3092023Revenue 2024: $86,543Expenses 2024: $103,560Net Income 2024: -$17,0172024Revenue 2025: $94,238Expenses 2025: $91,594Net Income 2025: $2,6442025

Highlighted filing

2025

Revenue$94,238
Expenses$91,594
Net Income$2,644
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$65,615
Liabilities
$36,943
Net assets
$28,672
Revenue
$94,238
Expenses
$91,594
Net income
$2,644
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.66$0.37$0.29$0.94$0.92$0.03
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.44$0.87$1.04$0.17
2023Detailed filing. Detailed filing data is available for this year.$0.81$0.38$0.43$1.31$1.34$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.11$0.46$0.93$0.89$0.03
2021Summary only. Only limited summary data is available for this year.$0.53$0.00$0.69$0.62$0.07
2020Summary only. Only limited summary data is available for this year.$0.50$0.04$0.80$0.87$0.07
2019Summary only. Only limited summary data is available for this year.$0.61$0.08$1.06$0.97$0.10
2018Summary only. Only limited summary data is available for this year.$0.56$0.12$0.97$0.91$0.07
2017Summary only. Only limited summary data is available for this year.$0.52$0.15$1.07$1.04$0.03
2016Summary only. Only limited summary data is available for this year.$0.45$0.10$0.80$0.80$0.01
2015Summary only. Only limited summary data is available for this year.$0.47$0.14$0.75$0.83$0.08
2014Summary only. Only limited summary data is available for this year.$0.59$0.17$0.72$0.73$0.01
2013Summary only. Only limited summary data is available for this year.$0.56$0.14$0.69$0.65$0.05
2012Summary only. Only limited summary data is available for this year.$0.45$0.07$0.69$0.71$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jul 12, 2025
Return Version
2024v5.2
Gross Receipts
$145,816
Mission and Program Overview

Mission

Fraternal organization dedicated to supporting veteran and youth activities.

Supporting veteran and youth activities

Program Services

DescriptionGrantsExpenses
TOYS FOR MANISTIQUE, I HEART MANISTIQUE AND BACKPACK FOR BUDDIES PROGRAMS-$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SCOTT DUFFExalted Ruler-$0--
KELLY DUFFLeading Knight-$0--
KEVIN SMITHSecretary-$0--
JIM GAFFNEYTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order of Elks
EIN
38-0341785
In Care Of
% JIM GAFFNEY
Phone
9063415023
Address
PO BOX 158, MANISTIQUE, MI 49854

Signing Officer

Name
Jim Gaffney
Title
Treasurer
Phone
9063415023
Signed
2025-07-12
Discuss with paid preparer
Yes

Preparer

Firm
Capital Business Service Ltd
Address
150 DEER ST, Manistique, MI 49854
Preparer
Charles Richey
Phone
9063412260
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountRENTAL INCOME 1,440”

List of grants and similar amounts paid Part I line 10

“Activity MAJOR PROJECTS CHARITIES Amount 19,830”

Description of other assets Part II line 24

“Category Beginning of Year End of YearINVENTORY 3,500 3,600”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearOTHER 43,660 36,943”

Raw XML Appendix124 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/PersonNm0JIM GAFFNEY
IRS990EZ/BooksInCareOfDetail/PhoneNum09064500558
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0114 NORTH THIRD ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MANISTIQUE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049854
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt021162
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt016554
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt018686
IRS990EZ/CostOfGoodsSoldAmt051578
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02644
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0375
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt069688
IRS990EZ/Form990TotalAssetsGrp/EOYAmt065615
IRS990EZ/GamingGrossIncomeAmt05012
IRS990EZ/GrantsAndSimilarAmountsPaidAmt019830
IRS990EZ/GrossProfitLossSlsOfInvntryAmt030939
IRS990EZ/GrossReceiptsAmt0145816
IRS990EZ/GrossSalesOfInventoryAmt082517
IRS990EZ/GroupExemptionNum01156
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt011
IRS990EZ/LandAndBuildingsGrp/BOYAmt045026
IRS990EZ/LandAndBuildingsGrp/EOYAmt045461
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt016456
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt026028
IRS990EZ/NetAssetsOrFundBalancesEOYAmt028672
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt026028
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt028672
IRS990EZ/OccupancyRentUtltsAndMaintAmt071389
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SCOTT DUFF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KELLY DUFF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KEVIN SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JIM GAFFNEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXALTED RULER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1LEADING KNIGHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03500
IRS990EZ/OtherAssetsTotalDetail/EOYAmt03600
IRS990EZ/OtherRevenueTotalAmt01440
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SUPPORTING VETERAN AND YOUTH ACTIVITIES
IRS990EZ/ProgramServiceRevenueAmt021694
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TOYS FOR MANISTIQUE, I HEART MANISTIQUE AND BACKPACK FOR BUDDIES PROGRAMS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsNetIncomeLossAmt05012
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt043660
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt036943
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt091594
IRS990EZ/TotalRevenueAmt094238
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountRENTAL INCOME 1,440
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Activity MAJOR PROJECTS CHARITIES Amount 19,830
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearINVENTORY 3,500 3,600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearOTHER 43,660 36,943
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1List of grants and similar amounts paid Part I line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM GAFFNEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09063415023
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT AND PROTECTIVE ORDER OF ELKS
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0380341785
ReturnHeader/Filer/InCareOfNm0% JIM GAFFNEY
ReturnHeader/Filer/PhoneNum09063415023
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 158
ReturnHeader/Filer/USAddress/CityNm0MANISTIQUE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049854
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382254760
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CAPITAL BUSINESS SERVICE LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0150 DEER ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Manistique
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049854
ReturnHeader/PreparerPersonGrp/PhoneNum09063412260
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHARLES RICHEY
ReturnHeader/ReturnTs02025-08-12T16:15:15-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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