Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2022 • EIN 39-0159890

Apr 01, 2021 to Mar 31, 2022 • Filed on Jul 13, 2022

PO Box 942Oshkosh, WI 54903

(920) 235-1550

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.44x

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

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

96th percentile

0.94x

Higher debt load relative to revenue than 96% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Net Margin

59th percentile

9.5%

Higher net margin than 59% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Asset Growth

71st percentile

10%

Faster asset growth than 71% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

41st percentile

9.7%

Faster revenue growth than 41% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$499,974

Up $46,291 (+10%) from 2021

Net Assets

Up

$279,811

Up $28,178 (+11%) from 2021

Liabilities

Up

$220,163

Up $18,113 (+9.0%) from 2021

Revenue

Up

$234,635

Up $20,760 (+9.7%) from 2021

Expenses

Up

$212,394

Up $26,523 (+14%) from 2021

Net Income

Down

$22,241

Down $5,763 (-21%) from 2021

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $563,439Liabilities 2011: $22,247Net Assets 2011: $541,1922011Assets 2012: $546,478Liabilities 2012: $19,573Net Assets 2012: $526,9052012Assets 2013: $506,266Liabilities 2013: $17,575Net Assets 2013: $488,6912013Assets 2014: $509,122Liabilities 2014: $22,552Net Assets 2014: $486,5702014Assets 2015: $506,411Liabilities 2015: $32,784Net Assets 2015: $473,6272015Assets 2016: $504,569Liabilities 2016: $36,786Net Assets 2016: $467,7832016Assets 2017: $497,337Liabilities 2017: $52,222Net Assets 2017: $445,1152017Assets 2018: $511,481Liabilities 2018: $36,545Net Assets 2018: $474,9362018Assets 2019: $491,492Liabilities 2019: $54,458Net Assets 2019: $437,0342019Assets 2020: $445,194Liabilities 2020: $54,652Net Assets 2020: $390,5422020Assets 2021: $453,683Liabilities 2021: $202,050Net Assets 2021: $251,6332021Assets 2022: $499,974Liabilities 2022: $220,163Net Assets 2022: $279,8112022Assets 2023: $468,664Liabilities 2023: $205,494Net Assets 2023: $263,1702023Assets 2024: $476,902Liabilities 2024: $215,738Net Assets 2024: $261,1642024Assets 2025: $484,879Liabilities 2025: $212,385Net Assets 2025: $272,4942025

Highlighted filing

2022

Assets$499,974
Liabilities$220,163
Net Assets$279,811

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $196,2192011Revenue 2012: $193,726Expenses 2012: $200,591Net Income 2012: -$6,8652012Revenue 2013: $171,927Expenses 2013: $212,702Net Income 2013: -$40,7752013Revenue 2014: $186,948Expenses 2014: $189,069Net Income 2014: -$2,1212014Revenue 2015: $158,250Expenses 2015: $171,193Net Income 2015: -$12,9432015Revenue 2016: $168,114Expenses 2016: $173,958Net Income 2016: -$5,8442016Revenue 2017: $159,160Expenses 2017: $181,828Net Income 2017: -$22,6682017Revenue 2018: $294,150Expenses 2018: $264,329Net Income 2018: $29,8212018Revenue 2019: $184,218Expenses 2019: $222,120Net Income 2019: -$37,9022019Revenue 2020: $237,090Expenses 2020: $283,582Net Income 2020: -$46,4922020Revenue 2021: $213,875Expenses 2021: $185,871Net Income 2021: $28,0042021Revenue 2022: $234,635Expenses 2022: $212,394Net Income 2022: $22,2412022Revenue 2023: $241,567Expenses 2023: $245,730Net Income 2023: -$4,1632023Revenue 2024: $200,558Expenses 2024: $228,860Net Income 2024: -$28,3022024Revenue 2025: $158,066Expenses 2025: $154,476Net Income 2025: $3,5902025

Highlighted filing

2022

Revenue$234,635
Expenses$212,394
Net Income$22,241
Jump To
Filing Snapshot
Filing Period
Apr 1, 2021 to Mar 31, 2022
Signed
Jul 13, 2022
Return Version
2021v4.0
Gross Receipts
$310,823
Mission and Program Overview

Mission

Fraternal organization that provides financial and physical support to veterans, scouting, cerebral palsy, and other organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$251,633$279,811▲ $28,178
Land, Buildings, and Equipment, Net$220,343$196,187▼ $24,156
Investments in Publicly Traded Securities$183,787$184,635▲ $848
Savings and Temporary Cash Investments$17,286$72,888▲ $55,602
Cash and Non-Interest-Bearing Accounts$21,853$35,274▲ $13,421
Inventories for Sale or Use$8,814$10,784▲ $1,970
Accounts Receivable$1,600$406▼ $1,194
Total Assets$453,683$499,974▲ $46,291
Other Assets Total-$-200-
Liabilities
Other Liabilities$183,937$183,937→ $0
Deferred Revenue$15,155$21,404▲ $6,249
Accounts Payable and Accrued Expenses$2,958$14,822▲ $11,864
Total Liabilities$202,050$220,163▲ $18,113
Net Assets / Fund Balance
Total Net Assets Fund Balance$251,633$279,811▲ $28,178
Total Liabilities and Net Assets / Fund Balance$453,683$499,974▲ $46,291

Asset Categories

AssetBook ValueDepreciationBasis
Land$36,689-$36,689
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brett Rescheske1 Year Trust
James Rescheske2 Year Trust
Roger Zahradnik3 Year Trust
Jeff Groff4 Year Trust
Tim Vienola5 Year Trust
Sam DemminExalted Rule
Greg MezeraLeading Knig
Mark SchmidtLecturing Kn
Deb SchreiberLoyal Knight
Barb MezeraSecretary
Kathy FredrickTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$98,364
Program Service Revenue
$38,465
Investment Income
$1
Other Revenue
$97,805
All Other Contributions
$68,817
Change in Net Assets
$22,241
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$141,690
Salaries, Compensation, and Employee Benefits$70,704
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$64,753
All Other Expenses---$37,692
Depreciation Depletion---$26,623
Occupancy---$22,934
Insurance---$6,630
Payroll Taxes---$5,951
Other Expenses---$5,852
Fees for Services Accounting---$1,954
Office Expenses---$1,602
Interest---$189
Conferences and Meetings---$100
Total Functional Expenses$0$0$0$212,394
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$6,701
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
Restricted Funds$183,937
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Conflict-of-interest policy
Yes
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 12C

YES

Form 990, Page 6, Part VI, Line 15B

Annual review of compensation and adjust with inflation.

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
39-0159890
Phone
9202351550
Address
PO BOX 942, OSHKOSH, WI 54903

Signing Officer

Name
Kathy Fredrick
Title
Treasurer
Phone
9202351550
Signed
2022-07-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Fredrick
Formed
1895
Legal Domicile
Wi
Voting Board Members
9
Independent Board Members
9
Employees
19
Volunteers
50

Preparer

Firm
Duquaine Melka & Koplin Sc
Address
2775 S MOORLAND RD SUITE 301, NEW BERLIN, WI 53151-3718
Preparer
Jeffrey Langton
Phone
2629380697
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Holding academic and us constitution contest for school kids. See above.

Form 990, Part IX, Line 24E

Fundraising expenses 5,238 0 0 lodge expenses - other 4,862 0 0 bulletin 3,749 0 0 civic activities 3,180 0 0 property taxes 3,036 0 0 telephone 2,720 0 0 kitchen supplies 2,110 0 0 per capita - state 1,848 0 0 lodge activities 1,623 0 0 laundry 1,433 0 0 payroll processing 1,382 0 0 maintenance contracts 1,285 0 0 credit card/bank fees 1,261 0 0 food service supplies 1,227 0 0 licenses 993 0 0 alarm 480 0 0 uniforms 430 0 0 janitorial supplies 202 0 0 employee benefits 175 0 0 kitchen waste/comp 165 0 0 key cards 150 0 0 vip visits 105 0 0 bar comp/waste 38 0 0 total 37,692 0 0

Form 990, Part XI

Grand lodge reclassified restricted funds as liabilities (moved out of equity)

Form 990, Part XI, Line 9

Book / tax depreciation difference 1,503

Raw XML Appendix365 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/TitleTxt2LEADING KNIG
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0251633
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0279811
IRS990/SavingsAndTempCashInvstGrp/BOYAmt017286
IRS990/SavingsAndTempCashInvstGrp/EOYAmt072888
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt036689
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt036689
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0183937
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RESTRICTED FUNDS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt036689
IRS990ScheduleD/TotalLiabilityAmt0183937
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HOLDING ACADEMIC AND US CONSTITUTION CONTEST FOR SCHOOL KIDS. SEE ABOVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUAL REVIEW OF COMPENSATION AND ADJUST WITH INFLATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FUNDRAISING EXPENSES 5,238 0 0 LODGE EXPENSES - OTHER 4,862 0 0 BULLETIN 3,749 0 0 CIVIC ACTIVITIES 3,180 0 0 PROPERTY TAXES 3,036 0 0 TELEPHONE 2,720 0 0 KITCHEN SUPPLIES 2,110 0 0 PER CAPITA - STATE 1,848 0 0 LODGE ACTIVITIES 1,623 0 0 LAUNDRY 1,433 0 0 PAYROLL PROCESSING 1,382 0 0 MAINTENANCE CONTRACTS 1,285 0 0 CREDIT CARD/BANK FEES 1,261 0 0 FOOD SERVICE SUPPLIES 1,227 0 0 LICENSES 993 0 0 ALARM 480 0 0 UNIFORMS 430 0 0 JANITORIAL SUPPLIES 202 0 0 EMPLOYEE BENEFITS 175 0 0 KITCHEN WASTE/COMP 165 0 0 KEY CARDS 150 0 0 VIP VISITS 105 0 0 BAR COMP/WASTE 38 0 0 TOTAL 37,692 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GRAND LODGE RECLASSIFIED RESTRICTED FUNDS AS LIABILITIES (MOVED OUT OF EQUITY)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOOK / TAX DEPRECIATION DIFFERENCE 1,503
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0453683
IRS990/TotalAssetsEOYAmt0499974
IRS990/TotalAssetsGrp/BOYAmt0453683
IRS990/TotalAssetsGrp/EOYAmt0499974
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt098364
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0212394
IRS990/TotalGrossUBIAmt02923
IRS990/TotalLiabilitiesBOYAmt0202050
IRS990/TotalLiabilitiesEOYAmt0220163
IRS990/TotalLiabilitiesGrp/BOYAmt0202050
IRS990/TotalLiabilitiesGrp/EOYAmt0220163
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0251633
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0279811
IRS990/TotalProgramServiceRevenueAmt038465
IRS990/TotalRevenueGrp/ExclusionAmt065752
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt067596
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0234635
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02923
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0453683
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0499974
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0290 GREENFIELD TRAIL
IRS990/USAddress/CityNm0OSHKOSH
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054904
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0ELKS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHY FREDRICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09202351550
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-07-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS OF THE USA 292 OSHKOSH
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0390159890
ReturnHeader/Filer/PhoneNum09202351550
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 942
ReturnHeader/Filer/USAddress/CityNm0OSHKOSH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd054903
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201693115
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DUQUAINE MELKA & KOPLIN SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02775 S MOORLAND RD SUITE 301
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEW BERLIN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0531513718
ReturnHeader/PreparerPersonGrp/PhoneNum02629380697
ReturnHeader/PreparerPersonGrp/PreparationDt02022-08-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY LANGTON
ReturnHeader/ReturnTs02022-08-10T14:32:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DEB
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SCHREIBER
ReturnHeader/TaxPeriodBeginDt02021-04-01
ReturnHeader/TaxPeriodEndDt02022-03-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.85$2.12$2.72$1.58$1.54$0.04
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.77$2.16$2.61$2.01$2.29$0.28
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.69$2.05$2.63$2.42$2.46$0.04
2022Detailed filing. Detailed filing data is available for this year.$5.00$2.20$2.80$2.35$2.12$0.22
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.54$2.02$2.52$2.14$1.86$0.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.45$0.55$3.91$2.37$2.84$0.46
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.91$0.54$4.37$1.84$2.22$0.38
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.11$0.37$4.75$2.94$2.64$0.30
2017Summary only. Only limited summary data is available for this year.$4.97$0.52$4.45$1.59$1.82$0.23
2016Summary only. Only limited summary data is available for this year.$5.05$0.37$4.68$1.68$1.74$0.06
2015Summary only. Only limited summary data is available for this year.$5.06$0.33$4.74$1.58$1.71$0.13
2014Summary only. Only limited summary data is available for this year.$5.09$0.23$4.87$1.87$1.89$0.02
2013Summary only. Only limited summary data is available for this year.$5.06$0.18$4.89$1.72$2.13$0.41
2012Summary only. Only limited summary data is available for this year.$5.46$0.20$5.27$1.94$2.01$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.63$0.22$5.41$1.96