Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2015 • EIN 38-0895530

Apr 01, 2014 to Mar 31, 2015 • Filed on Sep 15, 2015

47 Division Street Box 48Coldwater, MI 49036

(517) 278-5558

Siviq Scores

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

Liabilities / Assets

68th percentile

0.08x

Higher debt load relative to assets than 68% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

77th percentile

0.24x

Higher debt load relative to revenue than 77% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Net Margin

75th percentile

12%

Higher net margin than 75% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Top Officer Pay

86th percentile

$2,400

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Asset Growth

81st percentile

11%

Faster asset growth than 81% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

9th percentile

-33%

Faster revenue growth than 9% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$331,657

Up $32,594 (+11%) from 2014

Net Assets

Up

$306,499

Up $12,178 (+4.1%) from 2014

Liabilities

Up

$25,158

Up $20,416 (+431%) from 2014

Revenue

Down

$103,107

Down $49,744 (-33%) from 2014

Expenses

Down

$90,929

Down $67,497 (-43%) from 2014

Net Income

Up

$12,178

Up $17,753 (+318%) from 2014

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $306,930Liabilities 2011: $4,006Net Assets 2011: $302,9242011Assets 2012: $298,471Liabilities 2012: $5,567Net Assets 2012: $292,9042012Assets 2013: $303,411Liabilities 2013: $3,516Net Assets 2013: $299,8952013Assets 2014: $299,063Liabilities 2014: $4,742Net Assets 2014: $294,3212014Assets 2015: $331,657Liabilities 2015: $25,158Net Assets 2015: $306,4992015Assets 2016: $332,625Liabilities 2016: $24,851Net Assets 2016: $307,7742016Assets 2017: $330,549Liabilities 2017: $20,841Net Assets 2017: $309,7082017Assets 2018: $328,677Liabilities 2018: $16,114Net Assets 2018: $312,5632018Assets 2019: $326,115Liabilities 2019: $27,153Net Assets 2019: $298,9622019Assets 2020: $288,967Liabilities 2020: $22,405Net Assets 2020: $266,5622020Assets 2021: $298,521Liabilities 2021: $21,986Net Assets 2021: $276,5352021Assets 2022: $304,084Liabilities 2022: $23,342Net Assets 2022: $280,7422022Assets 2023: $269,241Liabilities 2023: $23,281Net Assets 2023: $245,9602023Assets 2024: $260,690Liabilities 2024: $25,125Net Assets 2024: $235,5652024Assets 2025: $263,148Liabilities 2025: $34,683Net Assets 2025: $228,4652025

Highlighted filing

2015

Assets$331,657
Liabilities$25,158
Net Assets$306,499

Operations Trend

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

$200K$150K$100K$50K$0-$50KExpenses 2011: $83,7812011Expenses 2012: $105,5462012Revenue 2013: $159,646Expenses 2013: $152,655Net Income 2013: $6,9912013Revenue 2014: $152,851Expenses 2014: $158,426Net Income 2014: -$5,5752014Revenue 2015: $103,107Expenses 2015: $90,929Net Income 2015: $12,1782015Revenue 2016: $91,502Expenses 2016: $90,227Net Income 2016: $1,2752016Revenue 2017: $100,256Expenses 2017: $98,322Net Income 2017: $1,9342017Revenue 2018: $115,063Expenses 2018: $112,208Net Income 2018: $2,8552018Revenue 2019: $86,520Expenses 2019: $100,721Net Income 2019: -$14,2012019Revenue 2020: $54,263Expenses 2020: $79,143Net Income 2020: -$24,8802020Revenue 2021: $61,653Expenses 2021: $51,680Net Income 2021: $9,9732021Revenue 2022: $55,406Expenses 2022: $51,199Net Income 2022: $4,2072022Revenue 2023: $76,657Expenses 2023: $111,439Net Income 2023: -$34,7822023Revenue 2024: $94,596Expenses 2024: $104,991Net Income 2024: -$10,3952024Revenue 2025: $110,745Expenses 2025: $117,845Net Income 2025: -$7,1002025

Highlighted filing

2015

Revenue$103,107
Expenses$90,929
Net Income$12,178
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Sep 15, 2015
Return Version
2014v5.0
Gross Receipts
$261,149
Mission and Program Overview

Mission

To inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization, and to provide for its government, the benevolent and protective order of elks of the united states of american will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$198,273$199,038▲ $765
Investments in Publicly Traded Securities$71,140$64,700▼ $6,440
Savings and Temporary Cash Investments$23,942$62,211▲ $38,269
Inventories for Sale or Use$5,308$5,308→ $0
Cash and Non-Interest-Bearing Accounts$400$400→ $0
Total Assets$299,063$331,657▲ $32,594
Liabilities
Deferred Revenue-$19,940-
Accounts Payable and Accrued Expenses$4,742$5,218▲ $476
Total Liabilities$4,742$25,158▲ $20,416
Net Assets / Fund Balance
Unrestricted Net Assets$294,321$306,499▲ $12,178
Total Net Assets Fund Balance$294,321$306,499▲ $12,178
Total Liabilities and Net Assets / Fund Balance$299,063$331,657▲ $32,594

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$182,654$118,163$300,817
Equipment$15,884$60,796$76,680
Leasehold Improvements-$1,485$1,485
Land$500-$500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elizabeth RiddleTreasurerPT$2,400$2,400
Penny GeishertSecretaryPT$2,400$2,400

Board Members and Trustees

NameTitle
Dennis DirschellTrustee
Paul WinbiglerTrustee
Terry ModertTrustee
Wayne CaseTrustee
Jody StoutChaplain
Corbin GrimesExalted Rule
Ron SampselLeading Knig
Kathy ModertLecturing Kn
Julie WickhamLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$43,145
Program Service Revenue
$0
Investment Income
$4,602
Other Revenue
$55,360
All Other Contributions
$10,155
Change in Net Assets
$12,178
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$85,474
Salaries, Compensation, and Employee Benefits$5,455
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion-$11,160-$11,160
All Other Expenses-$10,313-$10,313
Insurance-$8,835-$8,835
Other Expenses-$6,367-$6,367
Current Officers, Directors, Trustees, and Key Employees-$4,800-$4,800
Office Expenses-$3,775-$3,775
Advertising-$3,704-$3,704
Fees for Services Accounting-$2,538-$2,538
Payroll Taxes-$655-$655
Total Functional Expenses$0$90,929$0$90,929
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$24,383
Gaming Direct Expenses$6,195
Professional Fundraising Fees$0
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
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
38-0895530
Phone
5172785558
Address
47 DIVISION STREET BOX 48, COLDWATER, MI 49036

Signing Officer

Name
Corbin Grimes
Title
Exalted Ruler
Phone
5172785558
Signed
2015-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Corbin Grimes
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
0
Employees
8

Preparer

Firm
Taylor Plant & Watkins Pc
Address
20 TIBBITS PLAZA, COLDWATER, MI 49036
Preparer
Timothy J Taylor
Phone
5172797931
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization, and to provide for its government, the benevolent and protective order of elks of the united states of american will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.

Form 990, Part IX, Line 24E

Property taxes 0 3,995 0 credit card fees 0 2,987 0 laundry 0 1,664 0 miscellaneous 0 777 0 elks national foundation 0 368 0 licenses 0 343 0 bank charges 0 179 0

Form 990, Part XI, Line 9

Investments - cost to market value adjustment 0

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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/PYInvestmentIncomeAmt0124
IRS990/PYOtherExpensesAmt097590
IRS990/PYOtherRevenueAmt092540
IRS990/PYProgramServiceRevenueAmt042532
IRS990/PYRevenuesLessExpensesAmt0-5575
IRS990/PYSalariesCompEmpBnftPaidAmt060836
IRS990/PYTotalExpensesAmt0158426
IRS990/PYTotalRevenueAmt0152851
IRS990/ReconcilationRevenueExpnssAmt012178
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt023942
IRS990/SavingsAndTempCashInvstGrp/EOYAmt062211
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0182654
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0118163
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0300817
IRS990ScheduleD/EquipmentGrp/BookValueAmt015884
IRS990ScheduleD/EquipmentGrp/DepreciationAmt060796
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt076680
IRS990ScheduleD/LandGrp/BookValueAmt0500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0500
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01485
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01485
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0199038
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt06195
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt024383
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt024383
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt018188
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt06195
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt06195
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0ELIZABETH RIDDLE
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt047 DIVISION STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0COLDWATER
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MI
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd049036
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO INCULCATE THE PRINCIPLES OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY; TO RECOGNIZE A BELIEF IN GOD; TO PROMOTE THE WELFARE AND ENHANCE THE HAPPINESS OF ITS MEMBERS; TO QUICKEN THE SPIRIT OF AMERICAN PATRIOTISM; TO CULTIVATE GOOD FELLOWSHIP; TO PERPETUATE ITSELF AS A FRATERNAL ORGANIZATION, AND TO PROVIDE FOR ITS GOVERNMENT, THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICAN WILL SERVE THE PEOPLE AND COMMUNITIES THROUGH BENEVOLENT PROGRAMS, DEMONSTRATING THAT ELKS CARE AND ELKS SHARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROPERTY TAXES 0 3,995 0 CREDIT CARD FEES 0 2,987 0 LAUNDRY 0 1,664 0 MISCELLANEOUS 0 777 0 ELKS NATIONAL FOUNDATION 0 368 0 LICENSES 0 343 0 BANK CHARGES 0 179 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INVESTMENTS - COST TO MARKET VALUE ADJUSTMENT 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0299063
IRS990/TotalAssetsEOYAmt0331657
IRS990/TotalAssetsGrp/BOYAmt0299063
IRS990/TotalAssetsGrp/EOYAmt0331657
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt043145
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt090929
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt090929
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04742
IRS990/TotalLiabilitiesEOYAmt025158
IRS990/TotalLiabilitiesGrp/BOYAmt04742
IRS990/TotalLiabilitiesGrp/EOYAmt025158
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0294321
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0306499
IRS990/TotalReportableCompFromOrgAmt04800
IRS990/TotalRevenueGrp/ExclusionAmt02970
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt056992
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0103107
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0299063
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0331657
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0294321
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0306499
IRS990/USAddress/AddressLine1Txt0678 NANCY DRIVE
IRS990/USAddress/CityNm0COLDWATER
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049036
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CORBIN GRIMES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum05172785558
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-09-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS LODGE 1023
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0380895530
ReturnHeader/Filer/PhoneNum05172785558
ReturnHeader/Filer/USAddress/AddressLine1Txt047 DIVISION STREET BOX 48
ReturnHeader/Filer/USAddress/CityNm0COLDWATER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049036
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382651271
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TAYLOR PLANT & WATKINS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt020 TIBBITS PLAZA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLDWATER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049036
ReturnHeader/PreparerPersonGrp/PhoneNum05172797931
ReturnHeader/PreparerPersonGrp/PreparationDt02015-09-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY J TAYLOR
ReturnHeader/ReturnTs02015-09-15T08:39:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-04-01
ReturnHeader/TaxPeriodEndDt02015-03-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.63$0.35$2.28$1.11$1.18$0.07
2024Detailed filing. Detailed filing data is available for this year.$2.61$0.25$2.36$0.95$1.05$0.10
2023Detailed filing. Detailed filing data is available for this year.$2.69$0.23$2.46$0.77$1.11$0.35
2022Detailed filing. Detailed filing data is available for this year.$3.04$0.23$2.81$0.55$0.51$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.99$0.22$2.77$0.62$0.52$0.10
2020Detailed filing. Detailed filing data is available for this year.$2.89$0.22$2.67$0.54$0.79$0.25
2019Detailed filing. Detailed filing data is available for this year.$3.26$0.27$2.99$0.87$1.01$0.14
2018Detailed filing. Detailed filing data is available for this year.$3.29$0.16$3.13$1.15$1.12$0.03
2017Detailed filing. Detailed filing data is available for this year.$3.31$0.21$3.10$1.00$0.98$0.02
2016Detailed filing. Detailed filing data is available for this year.$3.33$0.25$3.08$0.92$0.90$0.01
2015Detailed filing. Detailed filing data is available for this year.$3.32$0.25$3.06$1.03$0.91$0.12
2014Detailed filing. Detailed filing data is available for this year.$2.99$0.05$2.94$1.53$1.58$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.03$0.04$3.00$1.60$1.53$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.98$0.06$2.93$1.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.07$0.04$3.03$0.84