Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2017 • EIN 38-1210535

Apr 01, 2016 to Mar 31, 2017 • Filed on Jun 28, 2017

22856 Woodward AveFerndale, MI 48220

(248) 542-2626

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.48x

Higher debt load relative to assets than 93% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

91st percentile

0.65x

Higher debt load relative to revenue than 91% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Net Margin

80th percentile

16%

Higher net margin than 80% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Asset Growth

81st percentile

12%

Faster asset growth than 81% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

41st percentile

-4.5%

Faster revenue growth than 41% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$342,924

Up $37,013 (+12%) from 2016

Net Assets

Up

$177,053

Up $40,025 (+29%) from 2016

Liabilities

Down

$165,871

Down $3,012 (-1.8%) from 2016

Revenue

Down

$255,985

Down $12,093 (-4.5%) from 2016

Expenses

Up

$215,960

Up $40,649 (+23%) from 2016

Net Income

Down

$40,025

Down $52,742 (-57%) from 2016

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: $89,654Liabilities 2011: $4,078Net Assets 2011: $85,5762011Assets 2012: $60,833Liabilities 2012: $6,490Net Assets 2012: $54,3432012Assets 2013: $64,440Liabilities 2013: $561Net Assets 2013: $63,8792013Assets 2014: $45,767Liabilities 2014: $516Net Assets 2014: $45,2512014Assets 2015: $68,645Liabilities 2015: $24,384Net Assets 2015: $44,2612015Assets 2016: $305,911Liabilities 2016: $168,883Net Assets 2016: $137,0282016Assets 2017: $342,924Liabilities 2017: $165,871Net Assets 2017: $177,0532017Assets 2018: $432,994Liabilities 2018: $167,643Net Assets 2018: $265,3512018Assets 2019: $521,393Liabilities 2019: $216,551Net Assets 2019: $304,8422019Assets 2020: $591,000Liabilities 2020: $175,889Net Assets 2020: $415,1112020Assets 2021: $615,368Liabilities 2021: $154,657Net Assets 2021: $460,7112021Assets 2022: $775,923Liabilities 2022: $147,715Net Assets 2022: $628,2082022Assets 2023: $914,288Liabilities 2023: $134,314Net Assets 2023: $779,9742023Assets 2024: $1,036,989Liabilities 2024: $135,767Net Assets 2024: $901,2222024Assets 2025: $1,199,141Liabilities 2025: $134,723Net Assets 2025: $1,064,4182025

Highlighted filing

2017

Assets$342,924
Liabilities$165,871
Net Assets$177,053

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $42,782Expenses 2011: $45,910Net Income 2011: -$3,1282011Expenses 2012: $146,6762012Revenue 2013: $138,395Expenses 2013: $128,859Net Income 2013: $9,5362013Revenue 2014: $103,425Expenses 2014: $122,053Net Income 2014: -$18,6282014Revenue 2015: $128,763Expenses 2015: $129,753Net Income 2015: -$9902015Revenue 2016: $268,078Expenses 2016: $175,311Net Income 2016: $92,7672016Revenue 2017: $255,985Expenses 2017: $215,960Net Income 2017: $40,0252017Revenue 2018: $302,872Expenses 2018: $214,574Net Income 2018: $88,2982018Revenue 2019: $298,883Expenses 2019: $259,392Net Income 2019: $39,4912019Revenue 2020: $354,292Expenses 2020: $244,023Net Income 2020: $110,2692020Revenue 2021: $219,677Expenses 2021: $180,504Net Income 2021: $39,1732021Revenue 2022: $450,210Expenses 2022: $282,773Net Income 2022: $167,4372022Revenue 2023: $493,407Expenses 2023: $338,320Net Income 2023: $155,0872023Revenue 2024: $508,893Expenses 2024: $385,538Net Income 2024: $123,3552024Revenue 2025: $596,268Expenses 2025: $430,297Net Income 2025: $165,9712025

Highlighted filing

2017

Revenue$255,985
Expenses$215,960
Net Income$40,025
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Jun 28, 2017
Return Version
2016v3.0
Gross Receipts
$459,322
Mission and Program Overview

Mission

Impress the principles of charity justice and brotherly love. To promote the welfare and enhance the happiness of its members. To quicken the spirit american patriotism and cultivate good fellowship

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$137,028$177,053▲ $40,025
Other Notes and Loans Receivable, Net$163,093$151,903▼ $11,190
Cash and Non-Interest-Bearing Accounts$99,215$150,171▲ $50,956
Land, Buildings, and Equipment, Net$35,596$32,777▼ $2,819
Savings and Temporary Cash Investments$8,007$8,073▲ $66
Total Assets$305,911$342,924▲ $37,013
Liabilities
Other Liabilities$162,224$151,094▼ $11,130
Deferred Revenue-$12,680-
Accounts Payable and Accrued Expenses$6,659$2,097▼ $4,562
Total Liabilities$168,883$165,871▼ $3,012
Net Assets / Fund Balance
Total Net Assets Fund Balance$137,028$177,053▲ $40,025
Total Liabilities and Net Assets / Fund Balance$305,911$342,924▲ $37,013

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$22,067$188,816$210,883
Equipment$7,210$23,160$30,370
Land$3,500-$3,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chuck PankeyTrustee
Erik BuckstadTrustee
Joe SwierczTrustee
Rick GuayTrustee
Terry MurphyTrustee
Jennifer KurtzChaplin
Dave TowneEsquire
Dwight DrysdaleEsteemed Leading Knight
Shane LowellEsteemed Lecturing Knight
Jeff BensonExalted Ruler
Rebecca EwaldInner Guard
Chris HarrisSecretary
Phil CarbonTiler
Mark FanningTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$57,219
Program Service Revenue
$0
Investment Income
$19,145
Other Revenue
$179,621
All Other Contributions
$33,565
Change in Net Assets
$40,025
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$139,846
Salaries, Compensation, and Employee Benefits$59,336
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$74,931--$74,931
Other Salaries and Wages$54,559--$54,559
Office Expenses$25,003--$25,003
All Other Expenses$18,946--$18,946
Benefits to Members$16,778--$16,778
Advertising$5,259--$5,259
Payroll Taxes$4,777--$4,777
Conferences and Meetings$3,350--$3,350
Depreciation Depletion$2,819--$2,819
Fees for Services Accounting$1,943--$1,943
Insurance$822--$822
Other Expenses$225--$225
Fees for Services Other$170--$170
Fees for Services Legal$82--$82
Total Functional Expenses$215,960$0$0$215,960
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$159,778
Gaming Direct Expenses$127,186
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Gain on Sale Fixed Asset$151,094
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The organiztion has members

Member election for additional members Part VI line 7A

The members elect the governing body

Form 990 governing body review Part VI line 11

Copy of 990 & 990t returns are submitted to the benevolent & protective order of the elks usa, the governing body of the organization.

Governing documents etc available to public Part VI line 19

The organization makes documents available to the public upon request

Filing and Contact Details

Filer

Filer Name
Benevolent Protective Order Elk USA
EIN
38-1210535
Address
22856 WOODWARD AVE, FERNDALE, MI 48220

Signing Officer

Name
Chris Harris
Title
Officer
Phone
2485422626
Signed
2017-06-28
Discuss with paid preparer
Yes

Organization Details

Formed
1933
Legal Domicile
Mi
Voting Board Members
14
Independent Board Members
14
Employees
4

Preparer

Firm
Bohren Associates Pllc
Address
14 BELLEVIEW STE 103, MOUNT CLEMENS, MI 48043
Preparer
Michelle E Bohren CPA
Phone
5864694906
Supplemental Narrative

Additional Explanations

General explanation attachment

990-t nol carryforwardnol carryforward from prior year $49,764less current year 8,015 total carry forward to 2017 is 41,749

Raw XML AppendixShowing 400 of 432 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/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt011130
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt032592
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt032592
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0147029
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0147029
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt074931
IRS990/OccupancyGrp/TotalAmt074931
IRS990/OfficeExpensesGrp/ProgramServicesAmt025003
IRS990/OfficeExpensesGrp/TotalAmt025003
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0GRAND LODGE DUES
IRS990/OtherExpensesGrp/Desc1ALARM
IRS990/OtherExpensesGrp/ProgramServicesAmt06296
IRS990/OtherExpensesGrp/ProgramServicesAmt1225
IRS990/OtherExpensesGrp/TotalAmt06296
IRS990/OtherExpensesGrp/TotalAmt1225
IRS990/OtherLiabilitiesGrp/BOYAmt0162224
IRS990/OtherLiabilitiesGrp/EOYAmt0151094
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt054559
IRS990/OtherSalariesAndWagesGrp/TotalAmt054559
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0163093
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0151903
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt04777
IRS990/PayrollTaxesGrp/TotalAmt04777
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt08816
IRS990/PYContributionsGrantsAmt059227
IRS990/PYInvestmentIncomeAmt055739
IRS990/PYOtherExpensesAmt0115371
IRS990/PYOtherRevenueAmt0153112
IRS990/PYRevenuesLessExpensesAmt092767
IRS990/PYSalariesCompEmpBnftPaidAmt051124
IRS990/PYTotalExpensesAmt0175311
IRS990/PYTotalRevenueAmt0268078
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt040025
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0137028
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0177053
IRS990/SavingsAndTempCashInvstGrp/BOYAmt08007
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08073
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt022067
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0188816
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0210883
IRS990ScheduleD/EquipmentGrp/BookValueAmt07210
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023160
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030370
IRS990ScheduleD/LandGrp/BookValueAmt03500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0151094
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED GAIN ON SALE FIXED ASSET
IRS990ScheduleD/TotalBookValueLandBuildingsAmt032777
IRS990ScheduleD/TotalLiabilityAmt0151094
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt058541
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt054793
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0113334
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0127186
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt086617
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt073161
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0159778
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt032592
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt013852
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt013852
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0CHUCK PANKEY AND RON REID
IRS990ScheduleG/LicensedInd0false
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt022856 WOODWARD AVE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0FERNDALE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MI
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd048220
IRS990ScheduleG/StatesWhereGamingConductedCd0MI
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZTION HAS MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPY OF 990 & 990T RETURNS ARE SUBMITTED TO THE BENEVOLENT & PROTECTIVE ORDER OF THE ELKS USA, THE GOVERNING BODY OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4990-T NOL CARRYFORWARDNOL CARRYFORWARD FROM PRIOR YEAR $49,764LESS CURRENT YEAR 8,015 TOTAL CARRY FORWARD TO 2017 IS 41,749
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4General explanation attachment
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0305911
IRS990/TotalAssetsEOYAmt0342924
IRS990/TotalAssetsGrp/BOYAmt0305911
IRS990/TotalAssetsGrp/EOYAmt0342924
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt057219
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0215960
IRS990/TotalFunctionalExpensesGrp/TotalAmt0215960
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0168883
IRS990/TotalLiabilitiesEOYAmt0165871
IRS990/TotalLiabilitiesGrp/BOYAmt0168883
IRS990/TotalLiabilitiesGrp/EOYAmt0165871
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0137028
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0177053
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0215960
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0198766
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0255985
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0305911
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0342924
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRIS HARRIS

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.20$0.13$1.06$0.60$0.43$0.17
2024Detailed filing. Detailed filing data is available for this year.$1.04$0.14$0.90$0.51$0.39$0.12
2023Detailed filing. Detailed filing data is available for this year.$0.91$0.13$0.78$0.49$0.34$0.16
2022Detailed filing. Detailed filing data is available for this year.$0.78$0.15$0.63$0.45$0.28$0.17
2021Detailed filing. Detailed filing data is available for this year.$0.62$0.15$0.46$0.22$0.18$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.59$0.18$0.42$0.35$0.24$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.52$0.22$0.30$0.30$0.26$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.43$0.17$0.27$0.30$0.21$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.34$0.17$0.18$0.26$0.22$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.31$0.17$0.14$0.27$0.18$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.07$0.02$0.04$0.13$0.13$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.10$0.12$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.00$0.06$0.14$0.13$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.01$0.05$0.15
2011Summary only. Only limited summary data is available for this year.$0.09$0.00$0.09$0.04$0.05$0.00