Civic Intelligence

Benevolent & Protective Order of Elks Lodge #323

990 • Fiscal year 2019 • EIN 38-0516270

Apr 01, 2018 to Mar 31, 2019 • Filed on Jun 24, 2019

625 Bay StreetTraverse City, MI 49686

(231) 946-6171

Siviq Scores

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

Liabilities / Assets

96th percentile

0.64x

Higher debt load relative to assets than 96% of similar nonprofits.

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

Liabilities / Revenue

82nd percentile

0.64x

Higher debt load relative to revenue than 82% of similar nonprofits.

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

Net Margin

28th percentile

-6.5%

Higher net margin than 28% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

5th percentile

-9.3%

Faster asset growth than 5% of similar nonprofits.

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

Revenue Growth

34th percentile

-5.5%

Faster revenue growth than 34% of similar nonprofits.

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

Assets

Down

$913,467

Down $93,127 (-9.3%) from 2018

Net Assets

Down

$326,429

Down $59,423 (-15%) from 2018

Liabilities

Down

$587,038

Down $33,704 (-5.4%) from 2018

Revenue

Down

$912,893

Down $53,439 (-5.5%) from 2018

Expenses

Up

$972,316

Up $11,956 (+1.2%) from 2018

Net Income

Down

-$59,423

Down $65,395 (-1095%) from 2018

Historical Trend

Balance Sheet Trend

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

$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

2019

Assets$913,467
Liabilities$587,038
Net Assets$326,429

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$912,893
Expenses$972,316
Net Income-$59,423
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jun 24, 2019
Return Version
2018v3.1
Gross Receipts
$1,543,006
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$636,534$621,895▼ $14,639
Savings and Temporary Cash Investments$331,243$251,534▼ $79,709
Inventories for Sale or Use$24,583$24,523▼ $60
Cash and Non-Interest-Bearing Accounts$9,350$9,350→ $0
Prepaid Expenses and Deferred Charges$2,651$3,754▲ $1,103
Accounts Receivable$2,233$2,411▲ $178
Total Assets$1,006,594$913,467▼ $93,127
Liabilities
Mortgage Notes Payable Secured by Investment Property$386,420$376,585▼ $9,835
Deferred Revenue$169,776$163,758▼ $6,018
Accounts Payable and Accrued Expenses$63,779$45,481▼ $18,298
Other Liabilities$767$1,214▲ $447
Total Liabilities$620,742$587,038▼ $33,704
Net Assets / Fund Balance
Unrestricted Net Assets$375,852$326,070▼ $49,782
Temporarily Rstr Net Assets$10,000$359▼ $9,641
Total Net Assets Fund Balance$385,852$326,429▼ $59,423
Total Liabilities and Net Assets / Fund Balance$1,006,594$913,467▼ $93,127

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$365,909$466,688$832,597
Other Land Buildings$86,242$283,531$369,773
Land$169,744-$169,744
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stanley SimonsSecretaryPT$9,536$9,536

Board Members and Trustees

NameTitle
Harry DanielsTrustee
Joan RowlandTrustee
Roger SladekTrustee
Terry HusbyTrustee
Walter MuellenhagenTrustee
Carolyn WatersExalted Rule
Rodney WoodringLeading Knig
Robert JonesLecturing Kn
Richard GauthierLoyal Knight
Scott ZellerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$22,617
Program Service Revenue
$256,004
Investment Income
$848
Other Revenue
$633,424
All Other Contributions
$9,117
Change in Net Assets
$-59,423
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$502,757
Other Expenses$411,678
Grants and Similar Amounts Paid$57,881
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$415,886
Occupancy---$191,608
Grants to Domestic Orgs---$57,881
Payroll Taxes---$54,362
Office Expenses---$45,469
All Other Expenses---$28,849
Depreciation Depletion---$28,142
Other Employee Benefits---$22,902
Fees for Services Accounting---$14,488
Insurance---$14,142
Other Expenses---$12,387
Current Officers, Directors, Trustees, and Key Employees---$9,607
Advertising---$8,885
Conferences and Meetings---$4,552
Fees for Services Legal---$-376
Total Functional Expenses$0$0$0$972,316
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Mi Elks AssociationBrighton, MI501c8Assist Special Needs$11,747
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$255,984
Gaming Direct Expenses$216,815
Fundraising Gross Income$34,596
Fundraising Direct Expenses$11,890
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$34,596$34,596$11,890$22,706
Total Events$34,596$34,596$11,890$22,706
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
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, Page 6, Part VI, Line 6

The club consists of a diverse fraternal membership of local individuals.

Form 990, Page 6, Part VI, Line 7A

One new trustee is elected each year. The general membership of the club votes from a ballot of nominees.

Form 990, Page 6, Part VI, Line 7B

All financial recommendations of the board of trustees are subject to member approval. All members in attendence at the meetings are required to vote on these matters.

Form 990, Page 6, Part VI, Line 8B

No committee has been given authority to act on behalf of the board of governors.

Form 990, Page 6, Part VI, Line 11B

The 990 and 990-t tax returns are presented and reviewed at a board of trustee's meeting. After discussion, the returns are voted upon and approved.

Form 990, Page 6, Part VI, Line 12C

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

Form 990, Page 6, 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, restaurant managers' compensation. A performance evaluation is done at this time as well.

Form 990, Page 6, Part VI, Line 15B

The organization's by-laws stipulate that the lodge secretary's compensation is based on the number of elks members at the beginning of the fiscal year mutilplied by a stated rate. The by-laws are subject to revision every five years.

Form 990, Page 6, 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 secretary's office.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
38-0516270
Phone
2319466171
Address
625 BAY STREET, TRAVERSE CITY, MI 49686

Signing Officer

Name
Sherry Bennett
Title
Treasurer
Phone
2319466171
Signed
2019-06-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sherry Bennett
Formed
1896
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
10
Employees
73
Volunteers
99

Preparer

Firm
Vanderwal Spratto & Richards Pc
Address
928 S GARFIELD AVE SUITE 3, TRAVERSE CITY, MI 49686
Preparer
Dale L Vanderwal CPA
Phone
2319462300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

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.

Form 990, Page 2, Part III, Line 4D

The organization operates as a fraternal society and provides restaurant/club facilities to it's members.

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IRS990/MissionDesc0THE 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0386420
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0376585
IRS990/NetAssetsOrFundBalancesBOYAmt0385852
IRS990/NetAssetsOrFundBalancesEOYAmt0326429
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt022706
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt022706
IRS990/NetIncomeFromGamingGrp/ExclusionAmt09318
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt039169
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt029851
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0566128
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0566128
IRS990/NetUnrelatedBusTxblIncmAmt025208
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt0191608
IRS990/OfficeExpensesGrp/TotalAmt045469
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt022902
IRS990/OtherExpensesGrp/Desc0OPERATING SUPPLIES
IRS990/OtherExpensesGrp/Desc1LODGE DUES
IRS990/OtherExpensesGrp/Desc2COMMITTEES & DINNER EXP.
IRS990/OtherExpensesGrp/Desc3LAUNDRY
IRS990/OtherExpensesGrp/TotalAmt024670
IRS990/OtherExpensesGrp/TotalAmt123447
IRS990/OtherExpensesGrp/TotalAmt215415
IRS990/OtherExpensesGrp/TotalAmt312387
IRS990/OtherLiabilitiesGrp/BOYAmt0767
IRS990/OtherLiabilitiesGrp/EOYAmt01214
IRS990/OtherRevenueMiscGrp/BusinessCd0511120
IRS990/OtherRevenueMiscGrp/Desc0ELKS NEWS BULLETIN
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05421
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05421
IRS990/OtherRevenueTotalAmt05421
IRS990/OtherSalariesAndWagesGrp/TotalAmt0415886
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt054362
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02651
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03754
IRS990/PrincipalOfficerNm0SHERRY BENNETT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0722100
IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
IRS990/ProgramServiceRevenueGrp/BusinessCd2713990
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES & ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1MEMBER PASS-THROUGH DONATIONS
IRS990/ProgramServiceRevenueGrp/Desc2NON-MEMBER FOOD & BEVERAGE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0220382
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt126147
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0220382
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt126147
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29475
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt09475
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ORGANIZATION OPERATES AS A FRATERNAL SOCIETY AND PROVIDES RESTAURANT/CLUB FACILITIES TO IT'S MEMBERS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt021923
IRS990/PYGrantsAndSimilarPaidAmt064103
IRS990/PYInvestmentIncomeAmt0920
IRS990/PYOtherExpensesAmt0426833
IRS990/PYOtherRevenueAmt0695523
IRS990/PYProgramServiceRevenueAmt0247966
IRS990/PYRevenuesLessExpensesAmt05972
IRS990/PYSalariesCompEmpBnftPaidAmt0469424
IRS990/PYTotalExpensesAmt0960360
IRS990/PYTotalRevenueAmt0966332
IRS990/ReconcilationRevenueExpnssAmt0-59423
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt013500
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0331243
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0251534
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0365909
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0466688
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0832597
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt01214
IRS990ScheduleD/LandGrp/BookValueAmt0169744
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0169744
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt086242
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0283531
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0369773
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0621895
IRS990ScheduleD/TotalLiabilityAmt01214
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011890
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt034596
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt034596
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt034596
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt034596
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt022706
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt011890
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt011890
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt034840
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0136940
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0171780
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0216815
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt074512
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0181472
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0255984
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt039169
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt026416
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt045035
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt018619
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0STANLEY O SIMONS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0625 BAY STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0TRAVERSE CITY
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MI
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd049684
IRS990ScheduleG/StatesWhereGamingConductedCd0MI
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt011747
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C8
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0ASSIST SPECIAL NEEDS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MI ELKS ASSOCIATION
IRS990ScheduleI/RecipientTable/RecipientEIN0386066910
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 668
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BRIGHTON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd048116
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0BPO ELKS LODGE NO. 323 RECEIVES QUARTERLY REPORTS FROM THE MICHIGAN ELKS ASSOCIATION REPORTING INCOME RECEIVED BY AND DISBURSEMENTS MADE FROM THE ASSISTANCE FUND, DETAILED BY EACH LODGE IN THE STATE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION OPERATES AS A FRATERNAL SOCIETY AND PROVIDES RESTAURANT/CLUB FACILITIES TO IT'S MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CLUB CONSISTS OF A DIVERSE FRATERNAL MEMBERSHIP OF LOCAL INDIVIDUALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ONE NEW TRUSTEE IS ELECTED EACH YEAR. THE GENERAL MEMBERSHIP OF THE CLUB VOTES FROM A BALLOT OF NOMINEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL FINANCIAL RECOMMENDATIONS OF THE BOARD OF TRUSTEES ARE SUBJECT TO MEMBER APPROVAL. ALL MEMBERS IN ATTENDENCE AT THE MEETINGS ARE REQUIRED TO VOTE ON THESE MATTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO COMMITTEE HAS BEEN GIVEN AUTHORITY TO ACT ON BEHALF OF THE BOARD OF GOVERNORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE 990 AND 990-T TAX RETURNS ARE PRESENTED AND REVIEWED AT A BOARD OF TRUSTEE'S MEETING. AFTER DISCUSSION, THE RETURNS ARE VOTED UPON AND APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE BOARD OF TRUSTEES REVIEWS COMPLIANCE WITH THIS POLICY ON A QUARTERLY BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE 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, RESTAURANT MANAGERS' COMPENSATION. A PERFORMANCE EVALUATION IS DONE AT THIS TIME AS WELL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE ORGANIZATION'S BY-LAWS STIPULATE THAT THE LODGE SECRETARY'S COMPENSATION IS BASED ON THE NUMBER OF ELKS MEMBERS AT THE BEGINNING OF THE FISCAL YEAR MUTILPLIED BY A STATED RATE. THE BY-LAWS ARE SUBJECT TO REVISION EVERY FIVE YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10GOVERNING 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 SECRETARY'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt010000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0359
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01006594
IRS990/TotalAssetsEOYAmt0913467
IRS990/TotalAssetsGrp/BOYAmt01006594
IRS990/TotalAssetsGrp/EOYAmt0913467
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt022617
IRS990/TotalEmployeeCnt073
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0972316
IRS990/TotalGrossUBIAmt039326
IRS990/TotalLiabilitiesBOYAmt0620742
IRS990/TotalLiabilitiesEOYAmt0587038
IRS990/TotalLiabilitiesGrp/BOYAmt0620742
IRS990/TotalLiabilitiesGrp/EOYAmt0587038
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0385852
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0326429
IRS990/TotalProgramServiceRevenueAmt0256004

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.$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
2019Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)8 • $1M-$5M nonprofits