Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2021 • EIN 38-0895530

Apr 01, 2020 to Mar 31, 2021 • Filed on Jul 20, 2021

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

69th percentile

0.07x

Higher debt load relative to assets than 69% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

81st percentile

0.36x

Higher debt load relative to revenue than 81% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Net Margin

66th percentile

16%

Higher net margin than 66% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Asset Growth

50th percentile

3.3%

Faster asset growth than 50% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

65th percentile

14%

Faster revenue growth than 65% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$298,521

Up $9,554 (+3.3%) from 2020

Net Assets

Up

$276,535

Up $9,973 (+3.7%) from 2020

Liabilities

Down

$21,986

Down $419 (-1.9%) from 2020

Revenue

Up

$61,653

Up $7,390 (+14%) from 2020

Expenses

Down

$51,680

Down $27,463 (-35%) from 2020

Net Income

Up

$9,973

Up $34,853 (+140%) from 2020

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

2021

Assets$298,521
Liabilities$21,986
Net Assets$276,535

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

2021

Revenue$61,653
Expenses$51,680
Net Income$9,973
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Jul 20, 2021
Return Version
2020v4.0
Gross Receipts
$97,343
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$176,905$168,207▼ $8,698
Savings and Temporary Cash Investments$34,165$74,440▲ $40,275
Investments in Publicly Traded Securities$49,982$49,108▼ $874
Inventories for Sale or Use$6,000$5,308▼ $692
Cash and Non-Interest-Bearing Accounts$400$400→ $0
Total Assets$288,967$298,521▲ $9,554
Other Assets Total$21,515$1,058▼ $20,457
Liabilities
Accounts Payable and Accrued Expenses$6,568$13,779▲ $7,211
Deferred Revenue$15,837$7,665▼ $8,172
Other Liabilities-$542-
Total Liabilities$22,405$21,986▼ $419
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$266,562$276,535▲ $9,973
Total Net Assets Fund Balance$266,562$276,535▲ $9,973
Total Liabilities and Net Assets / Fund Balance$288,967$298,521▲ $9,554

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$161,198$157,619$318,817
Equipment$6,509$84,007$90,516
Leasehold Improvements-$1,485$1,485
Land$500-$500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Corbin GrimesTrustee
DougTrustee
Jon HoutzTrustee
Kathy ModertTrustee
Terry ModertTrustee
Mike SearingChaplain
Greg MyersEsquire
Lisa EvansExalted Rule
Kathy Coe HowardInner Guard
Bob NeerLeading Knig
Marc WickhamLecturing Kn
EdwinLoyal Knight
Penny GeishertSecretary
CurtisTiler
Cathy KellerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$26,753
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$34,900
Change in Net Assets
$9,973
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$47,480
Salaries, Compensation, and Employee Benefits$4,200
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$8,698--$8,698
Insurance$6,836--$6,836
Other Salaries and Wages$4,200--$4,200
Other Expenses$4,160--$4,160
All Other Expenses$3,541--$3,541
Fees for Services Accounting$1,115--$1,115
Office Expenses$694--$694
Total Functional Expenses$51,680$0$0$51,680
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$2,391
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$542
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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
Marc Wickham
Title
Lecturing Knight
Phone
5172785558
Signed
2021-07-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Evans
Legal Domicile
Mi
Voting Board Members
14
Independent Board Members
14
Employees
16

Preparer

Firm
Taylor Plant & Watkins Pc
Address
20 TIBBITS PLAZA, COLDWATER, MI 49036-1603
Preparer
Paul L Plant
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, Page 2, Part III, Line 4D

Provide program services to club and lodge memebers

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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/OtherExpensesGrp/Desc2GRAND LODGE
IRS990/OtherExpensesGrp/Desc3PROPERTY TAXES
IRS990/OtherExpensesGrp/ProgramServicesAmt09105
IRS990/OtherExpensesGrp/ProgramServicesAmt16832
IRS990/OtherExpensesGrp/ProgramServicesAmt26499
IRS990/OtherExpensesGrp/ProgramServicesAmt34160
IRS990/OtherExpensesGrp/TotalAmt09105
IRS990/OtherExpensesGrp/TotalAmt16832
IRS990/OtherExpensesGrp/TotalAmt26499
IRS990/OtherExpensesGrp/TotalAmt34160
IRS990/OtherLiabilitiesGrp/EOYAmt0542
IRS990/OtherRevenueMiscGrp/Desc0LODGE CONTRIBUTION DONATION
IRS990/OtherRevenueMiscGrp/Desc1LODGE ACTIVITIES MEMBERS
IRS990/OtherRevenueMiscGrp/Desc2RENTAL INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt029158
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt15324
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt21223
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt029158
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt15324
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt21223
IRS990/OtherRevenueTotalAmt036725
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt04200
IRS990/OtherSalariesAndWagesGrp/TotalAmt04200
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0LISA EVANS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDE PROGRAM SERVICES TO CLUB AND LODGE MEMEBERS
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt028746
IRS990/PYOtherExpensesAmt063611
IRS990/PYOtherRevenueAmt025517
IRS990/PYRevenuesLessExpensesAmt0-24880
IRS990/PYSalariesCompEmpBnftPaidAmt015532
IRS990/PYTotalExpensesAmt079143
IRS990/PYTotalRevenueAmt054263
IRS990/ReconcilationRevenueExpnssAmt09973
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt034165
IRS990/SavingsAndTempCashInvstGrp/EOYAmt074440
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0161198
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0157619
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0318817
IRS990ScheduleD/EquipmentGrp/BookValueAmt06509
IRS990ScheduleD/EquipmentGrp/DepreciationAmt084007
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt090516
IRS990ScheduleD/LandGrp/BookValueAmt0500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0500
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01485
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01485
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0542
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0168207
IRS990ScheduleD/TotalLiabilityAmt0542
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/ExplanationTxt1PROVIDE PROGRAM SERVICES TO CLUB AND LODGE MEMEBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0288967
IRS990/TotalAssetsEOYAmt0298521
IRS990/TotalAssetsGrp/BOYAmt0288967
IRS990/TotalAssetsGrp/EOYAmt0298521
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt026753
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt051680
IRS990/TotalFunctionalExpensesGrp/TotalAmt051680
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt022405
IRS990/TotalLiabilitiesEOYAmt021986
IRS990/TotalLiabilitiesGrp/BOYAmt022405
IRS990/TotalLiabilitiesGrp/EOYAmt021986
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0266562
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0276535
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt034900
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt061653
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0288967
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0298521
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARC WICKHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0LECTURING KNIGHT
ReturnHeader/BusinessOfficerGrp/PhoneNum05172785558
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-20
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/ZIPCd0490361603
ReturnHeader/PreparerPersonGrp/PhoneNum05172797931
ReturnHeader/PreparerPersonGrp/PreparationDt02021-07-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL L PLANT
ReturnHeader/ReturnTs02021-07-27T15:30:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MARC
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WICKHAM
ReturnHeader/TaxPeriodBeginDt02020-04-01
ReturnHeader/TaxPeriodEndDt02021-03-31
ReturnHeader/TaxYr02020

Document Assets

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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