Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2015 • EIN 39-0159850

Apr 01, 2014 to Mar 31, 2015 • Filed on Jul 09, 2015

PO Box 95Manitowoc, WI 54221-0095

(920) 682-0403

Siviq Scores

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

Liabilities / Assets

79th percentile

0.23x

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

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

97th percentile

2.92x

Higher debt load relative to revenue than 97% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Net Margin

32nd percentile

-5.8%

Higher net margin than 32% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

59th percentile

$2,400

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Asset Growth

32nd percentile

-2.6%

Faster asset growth than 32% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

19th percentile

-18%

Faster revenue growth than 19% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$630,917

Down $16,836 (-2.6%) from 2014

Net Assets

Down

$484,627

Down $8,825 (-1.8%) from 2014

Liabilities

Down

$146,290

Down $8,011 (-5.2%) from 2014

Revenue

Down

$50,166

Down $11,273 (-18%) from 2014

Expenses

Up

$53,072

Up $14,953 (+39%) from 2014

Net Income

Down

-$2,906

Down $26,226 (-112%) from 2014

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2012: $473,698Liabilities 2012: $0Net Assets 2012: $473,6982012Assets 2013: $474,154Liabilities 2013: $0Net Assets 2013: $474,1542013Assets 2014: $647,753Liabilities 2014: $154,301Net Assets 2014: $493,4522014Assets 2015: $630,917Liabilities 2015: $146,290Net Assets 2015: $484,6272015Assets 2016: $453,277Liabilities 2016: $0Net Assets 2016: $453,2772016Assets 2017: $456,996Liabilities 2017: $0Net Assets 2017: $456,9962017Assets 2018: $459,546Liabilities 2018: $9,599Net Assets 2018: $449,9472018Assets 2019: $458,056Liabilities 2019: $6,662Net Assets 2019: $451,3942019Assets 2020: $450,868Liabilities 2020: $9,000Net Assets 2020: $441,8682020Assets 2021: $474,193Liabilities 2021: $0Net Assets 2021: $474,1932021Assets 2022: $452,679Liabilities 2022: $0Net Assets 2022: $452,6792022Assets 2023: $423,359Liabilities 2023: -$2,411Net Assets 2023: $425,7702023Assets 2025: $423,419Liabilities 2025: $14,355Net Assets 2025: $409,0642025

Highlighted filing

2015

Assets$630,917
Liabilities$146,290
Net Assets$484,627

Operations Trend

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

$100K$50K$0-$50KExpenses 2012: $74,3692012Revenue 2013: $15,283Expenses 2013: $32,197Net Income 2013: -$16,9142013Revenue 2014: $61,439Expenses 2014: $38,119Net Income 2014: $23,3202014Revenue 2015: $50,166Expenses 2015: $53,072Net Income 2015: -$2,9062015Revenue 2016: $42,224Expenses 2016: $59,699Net Income 2016: -$17,4752016Revenue 2017: $71,025Expenses 2017: $70,740Net Income 2017: $2852017Revenue 2018: $83,112Expenses 2018: $77,046Net Income 2018: $6,0662018Revenue 2019: $90,489Expenses 2019: $82,827Net Income 2019: $7,6622019Revenue 2020: $71,115Expenses 2020: $78,723Net Income 2020: -$7,6082020Revenue 2021: $69,333Expenses 2021: $56,281Net Income 2021: $13,0522021Revenue 2022: $67,436Expenses 2022: $88,238Net Income 2022: -$20,8022022Revenue 2023: $73,107Expenses 2023: $90,658Net Income 2023: -$17,5512023Revenue 2025: $93,835Expenses 2025: $97,500Net Income 2025: -$3,6652025

Highlighted filing

2015

Revenue$50,166
Expenses$53,072
Net Income-$2,906
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Jul 9, 2015
Return Version
2014v5.0
Gross Receipts
$130,818
Mission and Program Overview

Mission

Serve the people and communities through benevolent programs.

Social organization and social club for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$493,452$484,627▼ $8,825
Land, Buildings, and Equipment, Net$169,277$308,301▲ $139,024
Cash and Non-Interest-Bearing Accounts$235,762$181,093▼ $54,669
Investments Other Securities$242,714$141,523▼ $101,191
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$647,753$630,917▼ $16,836
Liabilities
Mortgage Notes Payable Secured by Investment Property$154,301$146,290▼ $8,011
Total Liabilities$154,301$146,290▼ $8,011
Net Assets / Fund Balance
Total Net Assets Fund Balance$493,452$484,627▼ $8,825
Total Liabilities and Net Assets / Fund Balance$647,753$630,917▼ $16,836

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$227,493--
Land$77,696--
Equipment$3,112--
Other Securities$141,523--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Anne BroganSecretaryPT$2,400$2,400
Steve BroganTreasurer-$1,200$1,200

Board Members and Trustees

NameTitle
Gene MaloneyTrustee (chair)
John StangelTrustee
Robert GutbrodTrustee
William GambleTrustee
Mike DemskeChaplin
Joseph LauxEsquire
William PikeExalted Ruler
Dwayne LencaInner Guard
Kari BroganLeading Knight
Nancy LencaLecturing Knight
Hugo WeigertLoyal Knight
James BroganTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$18,722
Program Service Revenue
$9,137
Investment Income
$13,849
Other Revenue
$8,458
All Other Contributions
$11,427
Change in Net Assets
$-2,906
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$42,395
Grants and Similar Amounts Paid$9,699
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$11,382--$11,382
Grants to Domestic Orgs$9,699--$9,699
Conferences and Meetings$5,455--$5,455
Interest$4,142--$4,142
Office Expenses$2,881--$2,881
Insurance$2,679--$2,679
Fees for Services Accounting$2,295--$2,295
Benefits to Members$978--$978
Other Expenses$618--$618
All Other Expenses$263--$263
Advertising$135--$135
Travel$51--$51
Total Functional Expenses$53,072$0$0$53,072
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Various Small Grants and Awards--Various Awards$9,699
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$680
Gaming Direct Expenses$167
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
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
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, Part VI, Section A, Line 2

Kari brogan (esteemed leading knight) and steve brogan (treasurer) are married and are related to jim brogan (tiler) and anne brogan (secretary). Steve is the son on jim and anne.

Form 990, Part VI, Section A, Line 6

The social organization has approximately 125 members.

Form 990, Part VI, Section A, Line 7A

The members elect the board of governors.

Form 990, Part VI, Section A, Line 7B

Most decisions of the board must be approved by the members.

Form 990, Part VI, Section B, Line 11

The organization receives the form 990 to review and adjust as necessary. Once approved, the form 990 will be filed.

Form 990, Part VI, Section C, Line 19

The form 990 is available to anyone upon request. The other policies and procedures are available to the membership only upon request.

Filing and Contact Details

Filer

Filer Name
BENEVOLENT & PROTECTIVE ORDER OF ELKS #687
EIN
39-0159850
Phone
9206820403
Address
PO BOX 95, MANITOWOC, WI 54221-0095

Signing Officer

Name
Anne Brogan
Title
Secretary
Phone
9206828082
Signed
2015-07-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anne Brogan
Formed
1902
Legal Domicile
Wi
Voting Board Members
14
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Hawkins Ash Cpas Llp
Address
ONE EAST WALDO BOULEVARD SUITE 5, MANITOWOC, WI 54220-2912
Preparer
Jeffrey Dvorachek
Phone
9206847128
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

This process has not changed from the prior year.

Raw XML AppendixShowing 400 of 422 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/Form990PartVIISectionAGrp/TitleTxt0EXALTED RULER
IRS990/Form990PartVIISectionAGrp/TitleTxt1LEADING KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt2LOYAL KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt3LECTURING KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10ESQUIRE
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IRS990/OtherExpensesGrp/TotalAmt3618
IRS990/OtherOrganizationDsc0FRATERNAL ORGANIZATION
IRS990/OtherRevenueMiscGrp/BusinessCd0999999
IRS990/OtherRevenueMiscGrp/BusinessCd1999999
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/Desc1MEMBER REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04828
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt13117
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04828
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13117
IRS990/OtherRevenueTotalAmt07945
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ANNE BROGAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0999999
IRS990/ProgramServiceRevenueGrp/Desc0CLUB OPERATIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt09137
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt09137
IRS990/ProgSrvcAccomActy2Grp/Desc0COST RELATED TO SOCIAL CLUB OPERATIONS FOR MEMBERS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt043373
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0922
IRS990/PYContributionsGrantsAmt013092
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt013718
IRS990/PYInvestmentIncomeAmt028602
IRS990/PYOtherExpensesAmt023479
IRS990/PYOtherRevenueAmt019745
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt023320
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt038119
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt061439
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-2906
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0493452
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0484627
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0227493
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0227493
IRS990ScheduleD/EquipmentGrp/BookValueAmt03112
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt03112
IRS990ScheduleD/LandGrp/BookValueAmt077696
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt077696
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0141523
IRS990ScheduleD/OtherSecuritiesGrp/Desc0SII INVESTMENTS, INC.
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0308301
IRS990ScheduleD/TotalBookValueSecuritiesAmt0141523
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt09699
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0VARIOUS AWARDS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0VARIOUS SMALL GRANTS AND AWARDS
IRS990ScheduleI/RecipientTable/RecipientEIN0999999999
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0INTERNAL RECORDS ARE KEPT AS TO WHICH ORGANIZATION RECEIVED FUNDS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KARI BROGAN (ESTEEMED LEADING KNIGHT) AND STEVE BROGAN (TREASURER) ARE MARRIED AND ARE RELATED TO JIM BROGAN (TILER) AND ANNE BROGAN (SECRETARY). STEVE IS THE SON ON JIM AND ANNE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SOCIAL ORGANIZATION HAS APPROXIMATELY 125 MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS ELECT THE BOARD OF GOVERNORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MOST DECISIONS OF THE BOARD MUST BE APPROVED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION RECEIVES THE FORM 990 TO REVIEW AND ADJUST AS NECESSARY. ONCE APPROVED, THE FORM 990 WILL BE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORM 990 IS AVAILABLE TO ANYONE UPON REQUEST. THE OTHER POLICIES AND PROCEDURES ARE AVAILABLE TO THE MEMBERSHIP ONLY UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0647753
IRS990/TotalAssetsEOYAmt0630917
IRS990/TotalAssetsGrp/BOYAmt0647753
IRS990/TotalAssetsGrp/EOYAmt0630917
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt018722
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt053072
IRS990/TotalFunctionalExpensesGrp/TotalAmt053072
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0154301
IRS990/TotalLiabilitiesEOYAmt0146290
IRS990/TotalLiabilitiesGrp/BOYAmt0154301
IRS990/TotalLiabilitiesGrp/EOYAmt0146290
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0493452
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0484627
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt053072
IRS990/TotalProgramServiceRevenueAmt09137
IRS990/TotalReportableCompFromOrgAmt03600
IRS990/TotalRevenueGrp/ExclusionAmt014362
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt017082
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt050166
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0647753
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0630917
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt051
IRS990/TravelGrp/TotalAmt051
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 95
IRS990/USAddress/CityNm0MANITOWOC
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd0542210095
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ANNE BROGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum09206828082

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.$4.23$0.14$4.09$0.94$0.98$0.04
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.23$0.02$4.26$0.73$0.91$0.18
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.53$0.00$4.53$0.67$0.88$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.74$0.00$4.74$0.69$0.56$0.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.51$0.09$4.42$0.71$0.79$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.58$0.07$4.51$0.90$0.83$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.60$0.10$4.50$0.83$0.77$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.57$0.00$4.57$0.71$0.71$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.53$0.00$4.53$0.42$0.60$0.17
2015Detailed filing. Detailed filing data is available for this year.$6.31$1.46$4.85$0.50$0.53$0.03
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.48$1.54$4.93$0.61$0.38$0.23
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.74$0.00$4.74$0.15$0.32$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.74$0.00$4.74$0.74