Civic Intelligence

Benevolent & Protective Order of Elks 2525

990 • Fiscal year 2021 • EIN 38-2064495

Apr 01, 2020 to Mar 31, 2021 • Filed on May 27, 2021

1002 Monument RoadTawas City, MI 48763

(989) 362-6788

Siviq Scores

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

Liabilities / Assets

79th percentile

0.15x

Higher debt load relative to assets than 79% of similar nonprofits.

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

Liabilities / Revenue

79th percentile

0.32x

Higher debt load relative to revenue than 79% of similar nonprofits.

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

Net Margin

34th percentile

-2.5%

Higher net margin than 34% of similar nonprofits.

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

Top Officer Pay

82nd percentile

$1,700

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

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

Asset Growth

34th percentile

-1.3%

Faster asset growth than 34% of similar nonprofits.

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

Revenue Growth

28th percentile

-26%

Faster revenue growth than 28% of similar nonprofits.

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

Assets

Down

$197,886

Down $2,644 (-1.3%) from 2020

Net Assets

Down

$168,142

Down $2,345 (-1.4%) from 2020

Liabilities

Down

$29,744

Down $299 (-1.0%) from 2020

Revenue

Down

$93,448

Down $32,561 (-26%) from 2020

Expenses

Down

$95,793

Down $45,494 (-32%) from 2020

Net Income

Up

-$2,345

Up $12,933 (+85%) from 2020

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $253,969Liabilities 2010: $47,263Net Assets 2010: $206,7062010Assets 2011: $292,466Liabilities 2011: $34,044Net Assets 2011: $258,4222011Assets 2012: $280,609Liabilities 2012: $32,309Net Assets 2012: $248,3002012Assets 2013: $271,421Liabilities 2013: $28,734Net Assets 2013: $242,6872013Assets 2014: $263,310Liabilities 2014: $29,773Net Assets 2014: $233,5372014Assets 2015: $250,882Liabilities 2015: $32,148Net Assets 2015: $218,7342015Assets 2016: $228,044Liabilities 2016: $32,124Net Assets 2016: $195,9202016Assets 2017: $225,644Liabilities 2017: $29,891Net Assets 2017: $195,7532017Assets 2018: $220,725Liabilities 2018: $31,966Net Assets 2018: $188,7592018Assets 2019: $219,496Liabilities 2019: $33,731Net Assets 2019: $185,7652019Assets 2020: $200,530Liabilities 2020: $30,043Net Assets 2020: $170,4872020Assets 2021: $197,886Liabilities 2021: $29,744Net Assets 2021: $168,1422021Assets 2022: $201,355Liabilities 2022: $28,070Net Assets 2022: $173,2852022Assets 2023: $187,506Liabilities 2023: $39,337Net Assets 2023: $148,1692023Assets 2024: $189,195Liabilities 2024: $39,280Net Assets 2024: $149,9152024Assets 2025: $187,261Liabilities 2025: $34,267Net Assets 2025: $152,9942025

Highlighted filing

2021

Assets$197,886
Liabilities$29,744
Net Assets$168,142

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2010: $118,167Expenses 2010: $107,042Net Income 2010: $11,1252010Expenses 2011: $122,4132011Expenses 2012: $108,0542012Revenue 2013: $111,823Expenses 2013: $117,436Net Income 2013: -$5,6132013Revenue 2014: $110,576Expenses 2014: $119,726Net Income 2014: -$9,1502014Revenue 2015: $111,021Expenses 2015: $125,824Net Income 2015: -$14,8032015Revenue 2016: $103,540Expenses 2016: $126,354Net Income 2016: -$22,8142016Revenue 2017: $132,526Expenses 2017: $132,693Net Income 2017: -$1672017Revenue 2018: $128,823Expenses 2018: $135,817Net Income 2018: -$6,9942018Revenue 2019: $143,394Expenses 2019: $146,388Net Income 2019: -$2,9942019Revenue 2020: $126,009Expenses 2020: $141,287Net Income 2020: -$15,2782020Revenue 2021: $93,448Expenses 2021: $95,793Net Income 2021: -$2,3452021Revenue 2022: $140,956Expenses 2022: $135,813Net Income 2022: $5,1432022Revenue 2023: $121,700Expenses 2023: $146,816Net Income 2023: -$25,1162023Revenue 2024: $142,242Expenses 2024: $140,496Net Income 2024: $1,7462024Revenue 2025: $139,708Expenses 2025: $136,629Net Income 2025: $3,0792025

Highlighted filing

2021

Revenue$93,448
Expenses$95,793
Net Income-$2,345
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
May 27, 2021
Return Version
2020v4.0
Gross Receipts
$157,180
Mission and Program Overview

Mission

Fraternal order under the lodge system for which income obtained is for the exclusive benefit of its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$170,487$168,142▼ $2,345
Land, Buildings, and Equipment, Net$117,476$103,408▼ $14,068
Savings and Temporary Cash Investments$74,494$79,405▲ $4,911
Inventories for Sale or Use$6,176$8,142▲ $1,966
Cash and Non-Interest-Bearing Accounts$2,384$6,931▲ $4,547
Total Assets$200,530$197,886▼ $2,644
Liabilities
Deferred Revenue$28,418$28,817▲ $399
Accounts Payable and Accrued Expenses$1,625$927▼ $698
Total Liabilities$30,043$29,744▼ $299
Net Assets / Fund Balance
Total Net Assets Fund Balance$170,487$168,142▼ $2,345
Total Liabilities and Net Assets / Fund Balance$200,530$197,886▼ $2,644

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$56,740$250,952$307,692
Equipment$17,915$136,920$154,835
Land$28,753-$28,753
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
George T SermonSecretaryPT$1,700$1,700
Jane HackbornTreasurerPT$1,200$1,200

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$16,197
Program Service Revenue
$38,833
Investment Income
$236
Other Revenue
$38,182
All Other Contributions
$16,197
Change in Net Assets
$-2,345
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$65,268
Salaries, Compensation, and Employee Benefits$16,248
Grants and Similar Amounts Paid$14,277
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$18,349--$18,349
Other Salaries and Wages$14,938--$14,938
Depreciation Depletion$14,068--$14,068
Fees for Services Accounting-$10,220-$10,220
Grants to Domestic Orgs$8,777--$8,777
Grants to Domestic Individuals$5,500--$5,500
Insurance$4,041--$4,041
Office Expenses-$3,820-$3,820
Other Expenses$2,864$3,168-$2,864
Payroll Taxes$1,310--$1,310
Total Functional Expenses$78,585$17,208$0$95,793
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Bpo Elks of the USAChicago, IL-Per Capita Tax$8,153
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$41,331
Gaming Direct Expenses$37,001
Fundraising Gross Income$6,759
Fundraising Direct Expenses$6,233
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
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
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 6

Organization is a nonprofit association with members who do not share in the annual profits and losses of the entity. Upon dissolution, net assets are distributed to the national organization.

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

Members of the nonprofit organization elect the governing body.

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

990 is reviewed by the board of trustees at their monthly meeting in june on an annual basis.

Form 990, Page 6, Part VI, Line 19

Governing documents were not requested during the current tax year.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order
EIN
38-2064495
Phone
9893626788
Address
1002 MONUMENT ROAD, TAWAS CITY, MI 48763

Signing Officer

Name
George T Sermon
Title
Secretary
Phone
9893626788
Signed
2021-05-27

Organization Details

Principal Officer
George T Sermon
Formed
1975
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
7
Volunteers
400

Preparer

Firm
Stephenson & Company Pc
Address
PO BOX 592, EAST TAWAS, MI 48730-0592
Preparer
Robert J Morand CPA
Phone
9893624491
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt038833
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0170487
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0168142
IRS990/SavingsAndTempCashInvstGrp/BOYAmt074494
IRS990/SavingsAndTempCashInvstGrp/EOYAmt079405
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt056740
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0250952
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0307692
IRS990ScheduleD/EquipmentGrp/BookValueAmt017915
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0136920
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0154835
IRS990ScheduleD/LandGrp/BookValueAmt028753
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt028753
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0103408
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt028982
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt06925
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt035907
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt037001
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt031195
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt010136
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt041331
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt04330
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt01094
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt01094
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0GEORGE SERMON
IRS990ScheduleG/GamingManagerServicesProvTxt0RECORDKEEPING AND OVERSIGHT OF GAMING
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0GEORGE SERMON
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01002 MONUMENT ROAD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0TAWAS CITY
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MI
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd048763
IRS990ScheduleG/StatesWhereGamingConductedCd0MI
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt05500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0INDIVIDUAL SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1UNDER 5,000 EACH AWARDED
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2TO STUDENTS ATTENDING
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3COLLEGE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt06
IRS990ScheduleI/RecipientTable/CashGrantAmt08153
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PER CAPITA TAX
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0BPO ELKS OF THE USA
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02750 N LAKEVIEW AVENUE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CHICAGO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd060614
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION IS A NONPROFIT ASSOCIATION WITH MEMBERS WHO DO NOT SHARE IN THE ANNUAL PROFITS AND LOSSES OF THE ENTITY. UPON DISSOLUTION, NET ASSETS ARE DISTRIBUTED TO THE NATIONAL ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE NONPROFIT ORGANIZATION ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2990 IS REVIEWED BY THE BOARD OF TRUSTEES AT THEIR MONTHLY MEETING IN JUNE ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS WERE NOT REQUESTED DURING THE CURRENT TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0200530
IRS990/TotalAssetsEOYAmt0197886
IRS990/TotalAssetsGrp/BOYAmt0200530
IRS990/TotalAssetsGrp/EOYAmt0197886
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt016197
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt017208
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt078585
IRS990/TotalFunctionalExpensesGrp/TotalAmt095793
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt030043
IRS990/TotalLiabilitiesEOYAmt029744
IRS990/TotalLiabilitiesGrp/BOYAmt030043
IRS990/TotalLiabilitiesGrp/EOYAmt029744
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0170487
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0168142
IRS990/TotalProgramServiceExpensesAmt078585
IRS990/TotalProgramServiceRevenueAmt038833
IRS990/TotalReportableCompFromOrgAmt02900
IRS990/TotalRevenueGrp/ExclusionAmt04856
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt072395
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt093448
IRS990/TotalVolunteersCnt0400
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0200530
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0197886
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01002 MONUMENT ROAD
IRS990/USAddress/CityNm0TAWAS CITY
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048763
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0GEORGE T SERMON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum09893626788
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF ELKS 2525
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0382064495

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.$1.87$0.34$1.53$1.40$1.37$0.03
2024Detailed filing. Detailed filing data is available for this year.$1.89$0.39$1.50$1.42$1.40$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.88$0.39$1.48$1.22$1.47$0.25
2022Detailed filing. Detailed filing data is available for this year.$2.01$0.28$1.73$1.41$1.36$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.98$0.30$1.68$0.93$0.96$0.02
2020Detailed filing. Detailed filing data is available for this year.$2.01$0.30$1.70$1.26$1.41$0.15
2019Detailed filing. Detailed filing data is available for this year.$2.19$0.34$1.86$1.43$1.46$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.21$0.32$1.89$1.29$1.36$0.07
2017Detailed filing. Detailed filing data is available for this year.$2.26$0.30$1.96$1.33$1.33$0.00
2016Detailed filing. Detailed filing data is available for this year.$2.28$0.32$1.96$1.04$1.26$0.23
2015Detailed filing. Detailed filing data is available for this year.$2.51$0.32$2.19$1.11$1.26$0.15
2014Detailed filing. Detailed filing data is available for this year.$2.63$0.30$2.34$1.11$1.20$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.71$0.29$2.43$1.12$1.17$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.81$0.32$2.48$1.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$0.34$2.58$1.22
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$0.47$2.07$1.18$1.07$0.11
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)8 • <$500k nonprofits