Civic Intelligence

Benevolent & Protective Order of Elks Lodge 323

EIN 38-0516270 • 501(c)8 • Traverse City, MI

Profile

The organization operates as a fraternal society and provides restaurant/club facilities to it's members. Other activities include providing support for various charitable and community programs, youth activities, and our nation's veterans. The benevolent and protective order of elks is a fraternal organization with a love of our country and desires to preserve its cherished institutions, traditions and values; respect our neighbors and constantly seek to promote their well-being; and love and enjoy life, and friends. Significant activities include: support charitable and community programs. Support a wide variety of youth activities. Provide numerous scholarships to high school seniors. Provide drug awareness programs to community youth. Support our nation's veterans.

625 Bay StreetTraverse City, MI 49684

www.elkstc.com

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.18x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

67th percentile

0.18x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2025

Net Margin

49th percentile

7.1%

Higher net margin than 49% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

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

501(c)8 • $1M-$5M nonprofits • Source year 2025

Asset Growth

7th percentile

-7.7%

Faster asset growth than 7% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

47th percentile

4.8%

Faster revenue growth than 47% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,006,156

Down $84,164 (-7.7%) from 2024

Liabilities

Down

$178,749

Down $191,821 (-52%) from 2024

Net Assets

Up

$827,407

Up $107,657 (+15%) from 2024

Revenue

Up

$993,380

Up $45,150 (+4.8%) from 2024

Expenses

Up

$922,407

Up $86,066 (+10%) from 2024

Net Income

Down

$70,973

Down $40,916 (-37%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $744,026Liabilities 2011: $527,742Net Assets 2011: $216,2842011Assets 2012: $753,044Liabilities 2012: $535,461Net Assets 2012: $217,5832012Assets 2013: $724,129Liabilities 2013: $517,964Net Assets 2013: $206,1652013Assets 2014: $732,561Liabilities 2014: $501,975Net Assets 2014: $230,5862014Assets 2015: $829,911Liabilities 2015: $558,995Net Assets 2015: $270,9162015Assets 2016: $951,771Liabilities 2016: $635,262Net Assets 2016: $316,5092016Assets 2017: $990,714Liabilities 2017: $610,834Net Assets 2017: $379,8802017Assets 2018: $1,006,594Liabilities 2018: $620,742Net Assets 2018: $385,8522018Assets 2019: $913,467Liabilities 2019: $587,038Net Assets 2019: $326,4292019Assets 2020: $865,880Liabilities 2020: $523,579Net Assets 2020: $342,3012020Assets 2021: $1,047,342Liabilities 2021: $534,787Net Assets 2021: $512,5552021Assets 2022: $1,033,582Liabilities 2022: $500,705Net Assets 2022: $532,8772022Assets 2023: $1,026,611Liabilities 2023: $418,818Net Assets 2023: $607,7932023Assets 2024: $1,090,320Liabilities 2024: $370,570Net Assets 2024: $719,7502024Assets 2025: $1,006,156Liabilities 2025: $178,749Net Assets 2025: $827,4072025

Highlighted filing

2025

Assets$1,006,156
Liabilities$178,749
Net Assets$827,407

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $797,7632011Expenses 2012: $796,5722012Revenue 2013: $807,236Expenses 2013: $818,654Net Income 2013: -$11,4182013Revenue 2014: $851,729Expenses 2014: $827,308Net Income 2014: $24,4212014Revenue 2015: $864,803Expenses 2015: $824,414Net Income 2015: $40,3892015Revenue 2016: $900,459Expenses 2016: $854,866Net Income 2016: $45,5932016Revenue 2017: $986,799Expenses 2017: $923,428Net Income 2017: $63,3712017Revenue 2018: $966,332Expenses 2018: $960,360Net Income 2018: $5,9722018Revenue 2019: $912,893Expenses 2019: $972,316Net Income 2019: -$59,4232019Revenue 2020: $969,509Expenses 2020: $953,637Net Income 2020: $15,8722020Revenue 2021: $587,093Expenses 2021: $416,839Net Income 2021: $170,2542021Revenue 2022: $832,423Expenses 2022: $817,557Net Income 2022: $14,8662022Revenue 2023: $870,175Expenses 2023: $795,259Net Income 2023: $74,9162023Revenue 2024: $948,230Expenses 2024: $836,341Net Income 2024: $111,8892024Revenue 2025: $993,380Expenses 2025: $922,407Net Income 2025: $70,9732025

Highlighted filing

2025

Revenue$993,380
Expenses$922,407
Net Income$70,973

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.18$0.83$0.99$0.92$0.07
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.37$0.72$0.95$0.84$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.42$0.61$0.87$0.80$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.50$0.53$0.83$0.82$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.53$0.51$0.59$0.42$0.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.52$0.34$0.97$0.95$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.59$0.33$0.91$0.97$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.62$0.39$0.97$0.96$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.61$0.38$0.99$0.92$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.64$0.32$0.90$0.85$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.56$0.27$0.86$0.82$0.04
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.73$0.50$0.23$0.85$0.83$0.02
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.72$0.52$0.21$0.81$0.82$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.54$0.22$0.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.53$0.22$0.80
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Feb 4, 2026
Return Version
2024v5.2
Gross Receipts
$1,383,525
Mission and Program Overview

Mission

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$559,474$612,813▲ $53,339
Savings and Temporary Cash Investments$495,741$209,619▼ $286,122
Cash and Non-Interest-Bearing Accounts$11,000$159,427▲ $148,427
Inventories for Sale or Use$15,318$15,318→ $0
Prepaid Expenses and Deferred Charges$8,307$8,307→ $0
Total Assets$1,090,320$1,006,156▼ $84,164
Other Assets Total$480$672▲ $192
Liabilities
Mortgage Notes Payable Secured by Investment Property$187,486--
Deferred Revenue$185,236$177,602▼ $7,634
Accounts Payable and Accrued Expenses$-2,152$1,147▲ $3,299
Total Liabilities$370,570$178,749▼ $191,821
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$715,497$789,892▲ $74,395
Net Assets With Donor Restrictions$4,253$37,515▲ $33,262
Total Net Assets Fund Balance$719,750$827,407▲ $107,657
Total Liabilities and Net Assets / Fund Balance$1,090,320$1,006,156▼ $84,164

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$385,312$489,419$874,731
Equipment$32,443$353,623$386,066
Land$169,744-$169,744
Leasehold Improvements$22,617$85,563$108,180
Other Land Buildings$2,697$14,499$17,196
Compensation and Service Providers

Board Members and Trustees

NameTitle
Anthony K YancichBoard of Directors Chair
Kay RelyeaTrustee Chair
Paula OlesonTrustee - five year
Daryl R JohnsonTrustee - four year
Edwin V StawickiTrustee - one year
Kay RelyeaTrustee - three year
Mary Kay GrubbTrustee - two year
Wendy A GauthierAlternate Rep to GL
Mindy Van HouzenEsquire
Mary ReedExhalted Ruler
Michael P CorcoranForum Mediator
Bruce A AndersonInner Guard
Frank M MatskoLeading Knight
Terry Lee WisnerLecturing Knight
Anthony K YancichLoyal Knight
Kenneth M PettersonPresiding Justice
Michael S BankeySecretary
Patti A LyonTiler
Dave CrawfordTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$366,420
Program Service Revenue
$18,587
Investment Income
$5,119
Other Revenue
$603,254
All Other Contributions
$106,662
Change in Net Assets
$70,973
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$452,525
Other Expenses$425,167
Grants and Similar Amounts Paid$44,715
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$388,721--$388,721
Occupancy$83,194--$83,194
Payments to Affiliates$56,473--$56,473
Payroll Taxes$48,012--$48,012
Grants to Domestic Orgs$44,715--$44,715
All Other Expenses$42,656--$42,656
Depreciation Depletion$29,880--$29,880
Insurance$26,780--$26,780
Office Expenses$26,357--$26,357
Other Expenses$24,466--$24,466
Advertising$15,866--$15,866
Current Officers, Directors, Trustees, and Key Employees$13,708--$13,708
Conferences and Meetings$11,011--$11,011
Fees for Services Accounting$4,611--$4,611
Other Employee Benefits$2,084--$2,084
Interest$918--$918
Total Functional Expenses$922,407$0$0$922,407
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$88,053
Gaming Direct Expenses$50,708
Fundraising Direct Expenses$32,198
Fundraising Gross Income$31,171
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$30,089$30,089$33,280$-3,191
Lodge Fund Raiser$1,082$1,082-$1,082
Total Events$31,171$31,171$33,280$-2,109
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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

Governance Explanations

Form 990, Part VI, Line 6

Classes of Members or Stockholders The club consists of a diverse fraternal membership of local individuals.

Form 990, Part VI, Line 7A

Election of Members and Their Rights One new trustee is elected each year. The general membership of the club votes from a ballot of nominees.

Form 990, Part VI, Line 7B

Decisions subject to approval of members decisions subject to approval of members. ALl financial recommendations of the board of trustees are subject to member approval. All members in attendance at the meets are required to vote on these matters.

Form 990, Part VI, Line 11B

The 990 and 990-T tax returns are presented and reviewed at a board of trustees meeting. After meeting the returns are voted upon and approved.

Form 990, Part VI, Line 12C

The board of trustees reviews compliance with this policy on a quarterly basis.

Form 990, Part VI, Line 15A

The five trustees are responsible for the club operations as well as determining the compensation of the club manager. They review compensation levels annually by completing a comparative analysis of local, similar size, resturant mangers compensation. A performance evaluation is done at this time as well.

Form 990, Part VI, Line 15B

Organizations by-laws stipluate that the lodge secretarys compensation is based on the number of Elks members at the beginning of the fiscal year multipled by a stated rate. The by-laws are subject to revision every five years.

Form 990, Part VI, Line 19

Governing documents, policies, 990 and 990-T tax returns, and financial statements are available for public inspection upon request. The documents are on file in the secretarys office.

Filing and Contact Details

Filer

Filer Name
BENEVOLENT & PROTECTIVE ORDER OF ELKS #323
EIN
38-0516270
Phone
2319466171
Address
625 BAY STREET, TRAVERSE CITY, MI 49684

Signing Officer

Name
Dave Crawford
Title
Treasurer
Phone
2319466171
Signed
2026-02-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Crawford
Formed
1905
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
22
Volunteers
50

Preparer

Firm
Counting House Associates Inc
Address
125 S Park St Suite 400, Traverse City, MI 49684
Preparer
Susan C Thiel
Phone
2319462980
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

Organizations Mission - The Organization operates as a fraternal society and provides restaurant/club facilities to its memebers. Other activities include providing support for various charitable and community programs, youth activities and our nations veterans. The Benevolent and Protective Order of the Elks is a fraternal organization with a love of our country and desires to preserve its cherished institutions, traditions, and values respect our neighbors and constantly seek to promote their well-being and love and enjoy life and friends.

Form 990, Part III, Line 4A

Significant acitivities include 1. Support charitable and community programs. 2. Support a wide variety of youth activities. 3. Provide numerous scholarships to high school seniors. 4. Provide drug awareness programs to community youth. 5. Support our nations veterans.

Form 990, Part III, Line 4D

All Other Accomplishments The organization operates as a fraternal society and provides restaurant/club facilities to its members.

Form 990, Part XI, Line 9

Increase in assets with donnor restrictions and correction of sales tax payable.

Raw XML AppendixShowing 400 of 527 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/AdvertisingGrp/ProgramServicesAmt015866
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IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt013708
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt029880
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IRS990/Form990PartVIISectionAGrp/PersonNm0Frank M Matsko
IRS990/Form990PartVIISectionAGrp/PersonNm1Anthony K Yancich
IRS990/Form990PartVIISectionAGrp/PersonNm2Terry Lee Wisner
IRS990/Form990PartVIISectionAGrp/PersonNm3Michael S Bankey
IRS990/Form990PartVIISectionAGrp/PersonNm4DAVE CRAWFORD
IRS990/Form990PartVIISectionAGrp/PersonNm5Kay Relyea
IRS990/Form990PartVIISectionAGrp/PersonNm6Anthony K Yancich
IRS990/Form990PartVIISectionAGrp/PersonNm7Edwin V Stawicki
IRS990/Form990PartVIISectionAGrp/PersonNm8Mary Kay Grubb
IRS990/Form990PartVIISectionAGrp/PersonNm9Kay Relyea
IRS990/Form990PartVIISectionAGrp/PersonNm10Daryl R Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm11Paula Oleson
IRS990/Form990PartVIISectionAGrp/PersonNm12Patti A Lyon
IRS990/Form990PartVIISectionAGrp/PersonNm13Mindy Van Houzen
IRS990/Form990PartVIISectionAGrp/PersonNm14Bruce A Anderson
IRS990/Form990PartVIISectionAGrp/PersonNm15Kenneth M Petterson
IRS990/Form990PartVIISectionAGrp/PersonNm16Michael P Corcoran
IRS990/Form990PartVIISectionAGrp/PersonNm17Wendy A Gauthier
IRS990/Form990PartVIISectionAGrp/PersonNm18MARY REED
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Leading Knight
IRS990/Form990PartVIISectionAGrp/TitleTxt1Loyal Knight
IRS990/Form990PartVIISectionAGrp/TitleTxt2Lecturing Knight
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board of Directors Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee - one year
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee - two year
IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee - three year
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee - four year
IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee - five year
IRS990/Form990PartVIISectionAGrp/TitleTxt12Tiler
IRS990/Form990PartVIISectionAGrp/TitleTxt13Esquire
IRS990/Form990PartVIISectionAGrp/TitleTxt14Inner Guard
IRS990/Form990PartVIISectionAGrp/TitleTxt15Presiding Justice
IRS990/Form990PartVIISectionAGrp/TitleTxt16Forum Mediator
IRS990/Form990PartVIISectionAGrp/TitleTxt17Alternate Rep to GL
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXHALTED RULER
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