Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2019 • EIN 39-0159850

Apr 01, 2018 to Mar 31, 2019 • Filed on Jun 15, 2019

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

54th percentile

0.01x

Higher debt load relative to assets than 54% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

63rd percentile

0.07x

Higher debt load relative to revenue than 63% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Net Margin

66th percentile

8.5%

Higher net margin than 66% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Top Officer Pay

87th percentile

$2,400

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Asset Growth

47th percentile

-0.3%

Faster asset growth than 47% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

64th percentile

8.9%

Faster revenue growth than 64% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$458,056

Down $1,490 (-0.3%) from 2018

Net Assets

Up

$451,394

Up $1,447 (+0.3%) from 2018

Liabilities

Down

$6,662

Down $2,937 (-31%) from 2018

Revenue

Up

$90,489

Up $7,377 (+8.9%) from 2018

Expenses

Up

$82,827

Up $5,781 (+7.5%) from 2018

Net Income

Up

$7,662

Up $1,596 (+26%) from 2018

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

2019

Assets$458,056
Liabilities$6,662
Net Assets$451,394

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

2019

Revenue$90,489
Expenses$82,827
Net Income$7,662
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jun 15, 2019
Return Version
2018v3.1
Gross Receipts
$101,525
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$449,947$451,394▲ $1,447
Land, Buildings, and Equipment, Net$318,650$311,622▼ $7,028
Investments Other Securities$112,268$114,763▲ $2,495
Cash and Non-Interest-Bearing Accounts$27,657$30,296▲ $2,639
Inventories for Sale or Use$971$1,375▲ $404
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$459,546$458,056▼ $1,490
Liabilities
Deferred Revenue$9,599$6,662▼ $2,937
Total Liabilities$9,599$6,662▼ $2,937
Net Assets / Fund Balance
Total Net Assets Fund Balance$449,947$451,394▲ $1,447
Total Liabilities and Net Assets / Fund Balance$459,546$458,056▼ $1,490

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$233,107$26,253-
Land$77,696--
Equipment$819$2,293-
Other Securities$114,763--
Compensation and Service Providers

Employees

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

Board Members and Trustees

NameTitle
Hugo WiegertTrustee
Jason Lee ZeddlesTrustee
John StangelTrustee
Luke KalistaTrustee
Robert GutbrodTrustee
Kari BroganExalted Ruler
Steven BroganLeading Knight
Matthew KadowLecturing Knight
Cayla RichardsonLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$24,667
Program Service Revenue
$43,045
Investment Income
$8,721
Other Revenue
$14,056
All Other Contributions
$13,643
Change in Net Assets
$7,662
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$67,632
Grants and Similar Amounts Paid$15,195
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$15,195--$15,195
Occupancy$12,843--$12,843
Conferences and Meetings$8,109--$8,109
Depreciation Depletion$7,028--$7,028
Insurance$4,295--$4,295
Office Expenses$3,296--$3,296
Fees for Services Accounting$2,085--$2,085
Other Expenses$1,923--$1,923
Total Functional Expenses$82,827$0$0$82,827
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Various Small Grants and Awards--Various Awards$15,195
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,008
Gaming Gross Income$9,709
Fundraising Direct Expenses$5,844
Gaming Direct Expenses$5,192
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Winter Fest$9,458$9,458$4,585$4,873
Total Events$9,458$9,458$4,585$4,873
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 (leading knight) and steve brogan (exalted ruler) are married and are related to jim brogan (treasurer) 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 203 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 11B

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
EIN
39-0159850
Phone
9206820403
Address
PO BOX 95, MANITOWOC, WI 54221-0095

Signing Officer

Name
Anne Brogan
Title
Secretary
Phone
9206828082
Signed
2019-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anne Brogan
Formed
1902
Legal Domicile
Wi
Voting Board Members
11
Independent Board Members
0
Employees
0
Volunteers
150

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 413 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/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt077046
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt083112
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt07662
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0449947
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0451394
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0233107
IRS990ScheduleD/BuildingsGrp/DepreciationAmt026253
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0259360
IRS990ScheduleD/EquipmentGrp/BookValueAmt0819
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02293
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt03112
IRS990ScheduleD/LandGrp/BookValueAmt077696
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt077696
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0114763
IRS990ScheduleD/OtherSecuritiesGrp/Desc0LPL FINANCIAL INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0311622
IRS990ScheduleD/TotalBookValueSecuritiesAmt0114763
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt04585
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0WINTER FEST
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt09458
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt09458
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt09458
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt09458
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt04873
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04585
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04585
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt015195
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 (LEADING KNIGHT) AND STEVE BROGAN (EXALTED RULER) ARE MARRIED AND ARE RELATED TO JIM BROGAN (TREASURER) AND ANNE BROGAN (SECRETARY). STEVE IS THE SON ON JIM AND ANNE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SOCIAL ORGANIZATION HAS APPROXIMATELY 203 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 11B
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0459546
IRS990/TotalAssetsEOYAmt0458056
IRS990/TotalAssetsGrp/BOYAmt0459546
IRS990/TotalAssetsGrp/EOYAmt0458056
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt024667
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt082827
IRS990/TotalFunctionalExpensesGrp/TotalAmt082827
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09599
IRS990/TotalLiabilitiesEOYAmt06662
IRS990/TotalLiabilitiesGrp/BOYAmt09599
IRS990/TotalLiabilitiesGrp/EOYAmt06662
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0449947
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0451394
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt082827
IRS990/TotalProgramServiceRevenueAmt043045
IRS990/TotalReportableCompFromOrgAmt03600
IRS990/TotalRevenueGrp/ExclusionAmt017402
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt048420
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt090489
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0459546
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0458056
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 95
IRS990/USAddress/CityNm0MANITOWOC
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd0542210095
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ANNE BROGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum09206828082
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF ELKS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0#687
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0390159850
ReturnHeader/Filer/PhoneNum09206820403
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 95
ReturnHeader/Filer/USAddress/CityNm0MANITOWOC
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd0542210095
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId065EFCDE8B311C332682DF9ABF2317EDE8F4291F2
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F8010D7DA425B4A725D31163D91EEB50B43C46E6
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0192.55.242.200
ReturnHeader/FilingSecurityInformation/IPDt02019-06-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm009:45:06

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
2019Detailed filing. Detailed filing data is available for this year.$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
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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