Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2017 • EIN 39-0261635

Apr 01, 2016 to Mar 31, 2017 • Filed on Jun 06, 2017

1132 Clark StreetStevens Point, WI 54481

(715) 344-4021

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.09x

Higher debt load relative to assets than 72% of similar nonprofits.

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

Liabilities / Revenue

66th percentile

0.10x

Higher debt load relative to revenue than 66% of similar nonprofits.

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

Net Margin

68th percentile

9.0%

Higher net margin than 68% of similar nonprofits.

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

Top Officer Pay

90th percentile

$3,600

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

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

Asset Growth

80th percentile

11%

Faster asset growth than 80% of similar nonprofits.

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

Revenue Growth

57th percentile

3.0%

Faster revenue growth than 57% of similar nonprofits.

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

Assets

Up

$225,911

Up $22,287 (+11%) from 2016

Net Assets

Up

$205,407

Up $18,643 (+10.0%) from 2016

Liabilities

Up

$20,504

Up $3,644 (+22%) from 2016

Revenue

Up

$208,066

Up $6,144 (+3.0%) from 2016

Expenses

Up

$189,423

Up $56,987 (+43%) from 2016

Net Income

Down

$18,643

Down $50,843 (-73%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $178,192Liabilities 2010: $30,771Net Assets 2010: $147,4212010Assets 2011: $162,324Liabilities 2011: $26,605Net Assets 2011: $135,7192011Assets 2012: $145,531Liabilities 2012: $26,239Net Assets 2012: $119,2922012Assets 2013: $147,129Liabilities 2013: $23,990Net Assets 2013: $123,1392013Assets 2014: $140,852Liabilities 2014: $19,5812014Assets 2015: $142,209Liabilities 2015: $24,9312015Assets 2016: $203,624Liabilities 2016: $16,860Net Assets 2016: $186,7642016Assets 2017: $225,911Liabilities 2017: $20,504Net Assets 2017: $205,4072017Assets 2018: $232,080Liabilities 2018: $23,034Net Assets 2018: $209,0462018Assets 2019: $235,439Liabilities 2019: $24,909Net Assets 2019: $210,5302019Assets 2020: $250,532Liabilities 2020: $23,576Net Assets 2020: $226,9562020Assets 2021: $243,235Liabilities 2021: $27,403Net Assets 2021: $215,8322021Assets 2022: $260,171Liabilities 2022: $29,936Net Assets 2022: $230,2352022Assets 2023: $291,132Liabilities 2023: $31,748Net Assets 2023: $259,3842023Assets 2024: $315,261Liabilities 2024: $42,247Net Assets 2024: $273,0142024Assets 2025: $313,555Liabilities 2025: $31,582Net Assets 2025: $281,9732025

Highlighted filing

2017

Assets$225,911
Liabilities$20,504
Net Assets$205,407

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $170,716Expenses 2010: $231,485Net Income 2010: -$60,7692010Expenses 2011: $214,1562011Revenue 2012: $152,796Expenses 2012: $169,223Net Income 2012: -$16,4272012Revenue 2013: $151,323Expenses 2013: $147,476Net Income 2013: $3,8472013Revenue 2014: $149,804Expenses 2014: $151,672Net Income 2014: -$1,8682014Revenue 2015: $115,661Expenses 2015: $119,654Net Income 2015: -$3,9932015Revenue 2016: $201,922Expenses 2016: $132,436Net Income 2016: $69,4862016Revenue 2017: $208,066Expenses 2017: $189,423Net Income 2017: $18,6432017Revenue 2018: $191,982Expenses 2018: $188,340Net Income 2018: $3,6422018Revenue 2019: $142,872Expenses 2019: $141,388Net Income 2019: $1,4842019Revenue 2020: $149,766Expenses 2020: $133,340Net Income 2020: $16,4262020Revenue 2021: $98,515Expenses 2021: $109,639Net Income 2021: -$11,1242021Revenue 2022: $158,223Expenses 2022: $143,820Net Income 2022: $14,4032022Revenue 2023: $228,585Expenses 2023: $199,436Net Income 2023: $29,1492023Revenue 2024: $256,833Expenses 2024: $243,203Net Income 2024: $13,6302024Revenue 2025: $235,162Expenses 2025: $226,203Net Income 2025: $8,9592025

Highlighted filing

2017

Revenue$208,066
Expenses$189,423
Net Income$18,643
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Jun 6, 2017
Return Version
2016v3.0
Gross Receipts
$212,625
Mission and Program Overview

Mission

FRATERNAL ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$186,764$205,407▲ $18,643
Land, Buildings, and Equipment, Net$86,546$116,717▲ $30,171
Savings and Temporary Cash Investments$92,375$88,146▼ $4,229
Cash and Non-Interest-Bearing Accounts$16,458$12,699▼ $3,759
Inventories for Sale or Use$8,245$8,349▲ $104
Total Assets$203,624$225,911▲ $22,287
Liabilities
Deferred Revenue$15,748$18,128▲ $2,380
Accounts Payable and Accrued Expenses$1,112$2,376▲ $1,264
Total Liabilities$16,860$20,504▲ $3,644
Net Assets / Fund Balance
Total Net Assets Fund Balance$186,764$205,407▲ $18,643
Total Liabilities and Net Assets / Fund Balance$203,624$225,911▲ $22,287

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$115,812$462,980$578,792
Equipment$905$1,994$2,899
Compensation and Service Providers

Employees

NameTitleBaseTotal
Denise JaskieTrustee$3,600$3,600
Robert WillisTreasurer$2,400$2,400

Board Members and Trustees

NameTitle
Thomas WellerPresident
Anne CuomoTrustee
Carl KneuseTrustee
Hans WaltherTrustee
Mark AndersonTrustee
Terry McknightTrustee
Laura JungwirthSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$39,892
Program Service Revenue
$100,384
Investment Income
$94
Other Revenue
$67,696
All Other Contributions
$14,832
Change in Net Assets
$18,643
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$159,115
Salaries, Compensation, and Employee Benefits$26,576
Grants and Similar Amounts Paid$3,732
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$24,533
Occupancy---$21,810
All Other Expenses---$21,441
Insurance---$7,458
Office Expenses---$7,053
Fees for Services Accounting---$5,250
Depreciation Depletion---$4,535
Other Expenses---$4,526
Grants to Domestic Orgs---$3,732
Conferences and Meetings---$2,836
Payroll Taxes---$2,043
Advertising---$738
Interest---$117
Total Functional Expenses$0$0$0$189,423
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$71,287
Gaming Direct Expenses$4,559
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
No
Annual disclosure for covered persons
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

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

Audit committee selected by executive committee reviews all financial statements and tax forms. After approval by audit committee, all statements, tax forms and reports are submitted to executive committee for final approval and filing.

Form 990, Page 6, Part VI, Line 12C

Possible conflicts are brought to the board at the next available meeting. Any resolution or action is discussed and approved and taken by the board.

Form 990, Page 6, Part VI, Line 19

Requests are referred to the secretary and/or treasurer. Photocopies are produced and disseminated appropriately.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order
EIN
39-0261635
Phone
7153444021
Address
1132 CLARK STREET, STEVENS POINT, WI 54481

Signing Officer

Name
Robert Willis
Title
Treasurer
Phone
7153444021
Signed
2017-06-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Weller
Legal Domicile
Wi
Voting Board Members
9
Independent Board Members
9
Employees
17

Preparer

Firm
Ligman & Wille CPA LLC
Address
2804 POST ROAD, STEVENS POINT, WI 54481-6415
Preparer
Sue Wille
Phone
7153413232
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers perform all work necessary to operate club. No services or benefits are given in return for volunteer work performed.

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

Fraternal organization for the benefit of members

Form 990, Part IX, Line 24E

Sales taxes 0 0 2,848 lodge administration supp 1,776 592 0 gratitude expenses 2,017 0 0 beacon expenditures 2,000 0 0 bingo supplies 0 0 1,767 per capita-state 1,752 0 0 repairs kitchen 1,363 0 0 repairs bar 1,036 0 0 relief committee expense 1,000 0 0 city food license 860 0 0 city bar license 800 0 0 entertainment tour expens 786 0 0 kitchen supplies 597 0 0 visiting dignitaries 493 0 0 city bingo license 0 0 485 employee benefits 300 0 0 sales tax 211 0 0 bar supplies 206 0 0 canteen expenses 203 0 0 committee officer expense 200 0 0 exalted rulers expense 51 0 0 art in the park expense 40 0 0 picnic expense 33 0 0 lodge corporate license 0 25 0 total 15,724 617 5,100

Raw XML Appendix368 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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IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt066728
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt03816
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt03816
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0743
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0743
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0ROBERT WILLIS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt04409 PLEASANT VIEW DRIVE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0STEVENS POINT
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0WI
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd054481
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS PERFORM ALL WORK NECESSARY TO OPERATE CLUB. NO SERVICES OR BENEFITS ARE GIVEN IN RETURN FOR VOLUNTEER WORK PERFORMED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FRATERNAL ORGANIZATION FOR THE BENEFIT OF MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AUDIT COMMITTEE SELECTED BY EXECUTIVE COMMITTEE REVIEWS ALL FINANCIAL STATEMENTS AND TAX FORMS. AFTER APPROVAL BY AUDIT COMMITTEE, ALL STATEMENTS, TAX FORMS AND REPORTS ARE SUBMITTED TO EXECUTIVE COMMITTEE FOR FINAL APPROVAL AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3POSSIBLE CONFLICTS ARE BROUGHT TO THE BOARD AT THE NEXT AVAILABLE MEETING. ANY RESOLUTION OR ACTION IS DISCUSSED AND APPROVED AND TAKEN BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REQUESTS ARE REFERRED TO THE SECRETARY AND/OR TREASURER. PHOTOCOPIES ARE PRODUCED AND DISSEMINATED APPROPRIATELY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SALES TAXES 0 0 2,848 LODGE ADMINISTRATION SUPP 1,776 592 0 GRATITUDE EXPENSES 2,017 0 0 BEACON EXPENDITURES 2,000 0 0 BINGO SUPPLIES 0 0 1,767 PER CAPITA-STATE 1,752 0 0 REPAIRS KITCHEN 1,363 0 0 REPAIRS BAR 1,036 0 0 RELIEF COMMITTEE EXPENSE 1,000 0 0 CITY FOOD LICENSE 860 0 0 CITY BAR LICENSE 800 0 0 ENTERTAINMENT TOUR EXPENS 786 0 0 KITCHEN SUPPLIES 597 0 0 VISITING DIGNITARIES 493 0 0 CITY BINGO LICENSE 0 0 485 EMPLOYEE BENEFITS 300 0 0 SALES TAX 211 0 0 BAR SUPPLIES 206 0 0 CANTEEN EXPENSES 203 0 0 COMMITTEE OFFICER EXPENSE 200 0 0 EXALTED RULERS EXPENSE 51 0 0 ART IN THE PARK EXPENSE 40 0 0 PICNIC EXPENSE 33 0 0 LODGE CORPORATE LICENSE 0 25 0 TOTAL 15,724 617 5,100
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0203624
IRS990/TotalAssetsEOYAmt0225911
IRS990/TotalAssetsGrp/BOYAmt0203624
IRS990/TotalAssetsGrp/EOYAmt0225911
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt039892
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0189423
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016860
IRS990/TotalLiabilitiesEOYAmt020504
IRS990/TotalLiabilitiesGrp/BOYAmt016860
IRS990/TotalLiabilitiesGrp/EOYAmt020504
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0186764
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0205407
IRS990/TotalProgramServiceRevenueAmt0100384
IRS990/TotalReportableCompFromOrgAmt06000
IRS990/TotalRevenueGrp/ExclusionAmt0167817
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0357
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0208066
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0203624
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0225911
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt01032 CLARK STREET
IRS990/USAddress/CityNm0STEVENS POINT
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054481
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT WILLIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07153444021
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS 641
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0390261635
ReturnHeader/Filer/PhoneNum07153444021
ReturnHeader/Filer/USAddress/AddressLine1Txt01132 CLARK STREET
ReturnHeader/Filer/USAddress/CityNm0STEVENS POINT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd054481
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId00077522DA358FFE351F5907A246FDC52E2162145
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0EC533DB70F6E5AFA3D8EAAC5341C5C439BDCE634
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0392010784
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LIGMAN & WILLE CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02804 POST ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STEVENS POINT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0544816415
ReturnHeader/PreparerPersonGrp/PhoneNum07153413232
ReturnHeader/PreparerPersonGrp/PreparationDt02017-06-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUE WILLE
ReturnHeader/ReturnTs02017-06-14T08:01:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-04-01
ReturnHeader/TaxPeriodEndDt02017-03-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.14$0.32$2.82$2.35$2.26$0.09
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.15$0.42$2.73$2.57$2.43$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$0.32$2.59$2.29$1.99$0.29
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$0.30$2.30$1.58$1.44$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.43$0.27$2.16$0.99$1.10$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.51$0.24$2.27$1.50$1.33$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$0.25$2.11$1.43$1.41$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.32$0.23$2.09$1.92$1.88$0.04
2017Detailed filing. Detailed filing data is available for this year.$2.26$0.21$2.05$2.08$1.89$0.19
2016Detailed filing. Detailed filing data is available for this year.$2.04$0.17$1.87$2.02$1.32$0.69
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.25$1.16$1.20$0.04
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.20$1.50$1.52$0.02
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.47$0.24$1.23$1.51$1.47$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.26$1.19$1.53$1.69$0.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$0.27$1.36$2.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$0.31$1.47$1.71$2.31$0.61
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)8 • <$500k nonprofits