Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2019 • EIN 39-0261635

Apr 01, 2018 to Mar 31, 2019 • Filed on Jun 10, 2019

1132 Clark StStevens Point, WI 54481

(715) 344-4021

Siviq Scores

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

Liabilities / Assets

75th percentile

0.11x

Higher debt load relative to assets than 75% of similar nonprofits.

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

Liabilities / Revenue

75th percentile

0.17x

Higher debt load relative to revenue than 75% of similar nonprofits.

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

Net Margin

48th percentile

1.0%

Higher net margin than 48% of similar nonprofits.

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

Top Officer Pay

92nd percentile

$4,800

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

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

Asset Growth

56th percentile

1.4%

Faster asset growth than 56% of similar nonprofits.

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

Revenue Growth

14th percentile

-26%

Faster revenue growth than 14% of similar nonprofits.

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

Assets

Up

$235,439

Up $3,359 (+1.4%) from 2018

Net Assets

Up

$210,530

Up $1,484 (+0.7%) from 2018

Liabilities

Up

$24,909

Up $1,875 (+8.1%) from 2018

Revenue

Down

$142,872

Down $49,110 (-26%) from 2018

Expenses

Down

$141,388

Down $46,952 (-25%) from 2018

Net Income

Down

$1,484

Down $2,158 (-59%) from 2018

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

2019

Assets$235,439
Liabilities$24,909
Net Assets$210,530

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

2019

Revenue$142,872
Expenses$141,388
Net Income$1,484
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jun 10, 2019
Return Version
2018v3.1
Gross Receipts
$213,831
Mission and Program Overview

Mission

FRATERNAL ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$128,174$141,921▲ $13,747
Savings and Temporary Cash Investments-$65,959-
Cash and Non-Interest-Bearing Accounts$94,921$17,791▼ $77,130
Inventories for Sale or Use$8,985$9,768▲ $783
Total Assets$232,080$235,439▲ $3,359
Liabilities
Deferred Revenue$21,798$20,634▼ $1,164
Accounts Payable and Accrued Expenses$1,236$4,275▲ $3,039
Total Liabilities$23,034$24,909▲ $1,875
Net Assets / Fund Balance
Unrestricted Net Assets$209,046$210,530▲ $1,484
Total Net Assets Fund Balance$209,046$210,530▲ $1,484
Total Liabilities and Net Assets / Fund Balance$232,080$235,439▲ $3,359

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$139,711$352,541$492,252
Other Land Buildings$2,210$112,768$114,978
Equipment-$4,622$4,622
Compensation and Service Providers

Employees

NameTitleBaseTotal
Laura JungwirthSecretary$4,800$4,800
Robert WillisTreasurer$2,400$2,400

Board Members and Trustees

NameTitle
Hans WaltherVice President
Leonard PrestonVice President
Thomas JungwirthVice President
Carl KnueseTrustee
Jason BiggsTrustee
Terry McknightTrustee
Julia HernandezOfficer
Megan AndersenOfficer
Mina WillisOfficer
Revenue and Support

Revenue Composition

Contributions and Grants
$47,496
Program Service Revenue
$65,532
Investment Income
$88
Other Revenue
$29,756
All Other Contributions
$27,872
Change in Net Assets
$1,484
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$114,902
Grants and Similar Amounts Paid$17,803
Salaries, Compensation, and Employee Benefits$8,683
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$18,165$9,986-$28,151
Grants to Domestic Orgs$17,803--$17,803
Fees for Services Accounting-$7,636-$7,636
Current Officers, Directors, Trustees, and Key Employees-$7,200-$7,200
Insurance$712$6,120-$6,832
All Other Expenses$1,150$5,402-$6,552
Depreciation Depletion-$5,055-$5,055
Conferences and Meetings-$4,359-$4,359
Other Expenses$41,504$3,315-$3,315
Office Expenses-$2,029-$2,029
Payroll Taxes-$627-$627
Other Salaries and Wages-$556-$556
Other Employee Benefits-$300-$300
Advertising-$220-$220
Total Functional Expenses$85,458$55,930$0$141,388
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$83,500
Gaming Direct Expenses$61,805
Fundraising Gross Income$13,246
Fundraising Direct Expenses$9,154
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
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
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Husband and wife are members of the fraternal organization and are serving as board members.

Form 990 governing body review Part VI line 11

Organizations process to review form 990. 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.

Conflict of interest policy compliance Part VI line 12C

Enforcement of conflicts policy. Possible conflicts are brought to the board at the next available meeting. Board discusses the matter and approves any resolution or action.

Governing documents etc available to public Part VI line 19

Governing documents disclosure. Requests are referred to the secretary and/or treasurer. Photocopies are produced and disseminated appropriatley.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order
EIN
39-0261635
Address
1132 CLARK ST, STEVENS POINT, WI 54481
Doing Business As
Elks 641

Signing Officer

Name
Robert Willis
Title
Treasurer
Phone
7153444021
Signed
2019-06-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Anderson
Formed
1972
Legal Domicile
Wi
Voting Board Members
9
Independent Board Members
9
Employees
15
Volunteers
37

Preparer

Firm
Wisconsin Valley Tax & Accounting
Address
1501 Clark St, Stevens Point, WI 54481
Preparer
Scott D Bonikowske
Phone
7153441827
Supplemental Narrative

Additional Explanations

Unrelated business income explanation Part V line 3B

Unrelated business income is from advertising in newsletter and sales from the kitchen and bar.

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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/OtherExpensesGrp/TotalAmt33315
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0ADVERTISING
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt0218
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01215
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1218
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt01215
IRS990/OtherRevenueTotalAmt01433
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0556
IRS990/OtherSalariesAndWagesGrp/TotalAmt0556
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0627
IRS990/PayrollTaxesGrp/TotalAmt0627
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MARK ANDERSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0722100
IRS990/ProgramServiceRevenueGrp/Desc0RESTAURANT AND BAR SALE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt065532
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt065532
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt01484
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt02536
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt065532
IRS990/SavingsAndTempCashInvstGrp/EOYAmt065959
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0139711
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0352541
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0492252
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04622
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04622
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02210
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0112768
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0114978
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0141921
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt050216
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt03991
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt054207
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt061805
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt071306
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt012194
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt083500
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt021695
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0537
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt07598
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt07061
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0ROBERT WILLIS
IRS990ScheduleG/GamingManagerServicesProvTxt0OVER SEES GAMING ACTIVITIES
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0ROBERT WILLIS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01132 CLARK ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0STEVENS POINT
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0WI
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd054481
IRS990ScheduleG/StatesWhereGamingConductedCd0WI
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UNRELATED BUSINESS INCOME IS FROM ADVERTISING IN NEWSLETTER AND SALES FROM THE KITCHEN AND BAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HUSBAND AND WIFE ARE MEMBERS OF THE FRATERNAL ORGANIZATION AND ARE SERVING AS BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATIONS PROCESS TO REVIEW FORM 990. 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ENFORCEMENT OF CONFLICTS POLICY. POSSIBLE CONFLICTS ARE BROUGHT TO THE BOARD AT THE NEXT AVAILABLE MEETING. BOARD DISCUSSES THE MATTER AND APPROVES ANY RESOLUTION OR ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS DISCLOSURE. REQUESTS ARE REFERRED TO THE SECRETARY AND/OR TREASURER. PHOTOCOPIES ARE PRODUCED AND DISSEMINATED APPROPRIATLEY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Unrelated business income explanation Part V line 3b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0232080
IRS990/TotalAssetsEOYAmt0235439
IRS990/TotalAssetsGrp/BOYAmt0232080
IRS990/TotalAssetsGrp/EOYAmt0235439
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt047496
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt055930
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt085458
IRS990/TotalFunctionalExpensesGrp/TotalAmt0141388
IRS990/TotalGrossUBIAmt05872
IRS990/TotalLiabilitiesBOYAmt023034
IRS990/TotalLiabilitiesEOYAmt024909
IRS990/TotalLiabilitiesGrp/BOYAmt023034
IRS990/TotalLiabilitiesGrp/EOYAmt024909
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0209046
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0210530
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt085458
IRS990/TotalProgramServiceRevenueAmt065532
IRS990/TotalReportableCompFromOrgAmt07200
IRS990/TotalRevenueGrp/ExclusionAmt023972
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt065532
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0142872
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt05872
IRS990/TotalVolunteersCnt037
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0232080
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0235439
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0209046
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0210530
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09

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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
2019Detailed filing. Detailed filing data is available for this year.$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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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