Civic Intelligence

Benevolent and Protective Order of Elks of United States of America

990 • Fiscal year 2016 • EIN 41-0145825

Apr 01, 2015 to Mar 31, 2016 • Filed on Jul 25, 2016

PO Box 754Faribault, MN 55021

(507) 334-9811

Siviq Scores

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

Liabilities / Assets

86th percentile

0.29x

Higher debt load relative to assets than 86% of similar nonprofits.

2016 filings • 501(c)8 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

79th percentile

0.27x

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

2016 filings • 501(c)8 • <$500k nonprofits • Source year 2016

Net Margin

23rd percentile

-10%

Higher net margin than 23% of similar nonprofits.

2016 filings • 501(c)8 • <$500k nonprofits • Source year 2016

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2016 filings • 501(c)8 • <$500k nonprofits • Source year 2016

Asset Growth

13th percentile

-13%

Faster asset growth than 13% of similar nonprofits.

2016 filings • 501(c)8 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

23rd percentile

-14%

Faster revenue growth than 23% of similar nonprofits.

2016 filings • 501(c)8 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$116,848

Down $17,533 (-13%) from 2015

Net Assets

Down

$82,812

Down $12,707 (-13%) from 2015

Liabilities

Down

$34,036

Down $4,826 (-12%) from 2015

Revenue

Down

$125,292

Down $20,630 (-14%) from 2015

Expenses

Down

$137,999

Down $878 (-0.6%) from 2015

Net Income

Down

-$12,707

Down $19,752 (-280%) from 2015

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $147,197Liabilities 2011: $48,637Net Assets 2011: $98,5602011Assets 2012: $142,539Liabilities 2012: $45,666Net Assets 2012: $96,8732012Assets 2013: $130,436Liabilities 2013: $45,058Net Assets 2013: $85,3782013Assets 2014: $127,133Liabilities 2014: $38,659Net Assets 2014: $88,4742014Assets 2015: $134,381Liabilities 2015: $38,862Net Assets 2015: $95,5192015Assets 2016: $116,848Liabilities 2016: $34,036Net Assets 2016: $82,8122016Assets 2017: $103,091Liabilities 2017: $30,812Net Assets 2017: $72,2792017Assets 2018: $115,867Liabilities 2018: $27,393Net Assets 2018: $88,4742018Assets 2019: $107,431Liabilities 2019: $12,329Net Assets 2019: $95,1022019Assets 2020: $111,335Liabilities 2020: $3,252Net Assets 2020: $108,0832020Assets 2021: $117,828Liabilities 2021: $16,822Net Assets 2021: $101,0062021Assets 2022: $155,157Liabilities 2022: $17,005Net Assets 2022: $138,1522022Assets 2023: $158,044Liabilities 2023: $16,722Net Assets 2023: $141,3222023Assets 2024: $105,520Liabilities 2024: $16,336Net Assets 2024: $89,1842024Assets 2025: $92,205Liabilities 2025: $15,125Net Assets 2025: $77,0802025

Highlighted filing

2016

Assets$116,848
Liabilities$34,036
Net Assets$82,812

Operations Trend

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

$200K$100K$0-$100KExpenses 2011: $121,7552011Expenses 2012: $123,7292012Revenue 2013: $112,358Expenses 2013: $123,853Net Income 2013: -$11,4952013Revenue 2014: $126,774Expenses 2014: $123,678Net Income 2014: $3,0962014Revenue 2015: $145,922Expenses 2015: $138,877Net Income 2015: $7,0452015Revenue 2016: $125,292Expenses 2016: $137,999Net Income 2016: -$12,7072016Revenue 2017: $114,704Expenses 2017: $125,237Net Income 2017: -$10,5332017Revenue 2018: $142,668Expenses 2018: $126,473Net Income 2018: $16,1952018Revenue 2019: $130,755Expenses 2019: $126,178Net Income 2019: $4,5772019Revenue 2020: $152,207Expenses 2020: $139,226Net Income 2020: $12,9812020Revenue 2021: $86,025Expenses 2021: $93,102Net Income 2021: -$7,0772021Revenue 2022: $161,707Expenses 2022: $124,562Net Income 2022: $37,1452022Revenue 2023: $141,194Expenses 2023: $138,024Net Income 2023: $3,1702023Revenue 2024: $111,502Expenses 2024: $163,640Net Income 2024: -$52,1382024Revenue 2025: $147,274Expenses 2025: $159,378Net Income 2025: -$12,1042025

Highlighted filing

2016

Revenue$125,292
Expenses$137,999
Net Income-$12,707
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Jul 25, 2016
Return Version
2015v2.1
Gross Receipts
$345,625
Mission and Program Overview

Mission

FELLOWSHIP FOR MEMBERS

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$70,699$57,332▼ $13,367
Land, Buildings, and Equipment, Net$53,531$51,482▼ $2,049
Inventories for Sale or Use$5,462$5,451▼ $11
Prepaid Expenses and Deferred Charges$3,883$2,095▼ $1,788
Savings and Temporary Cash Investments$806$488▼ $318
Total Assets$134,381$116,848▼ $17,533
Liabilities
Unsecured Notes Loans Payable$36,495$32,174▼ $4,321
Accounts Payable and Accrued Expenses$2,367$1,862▼ $505
Total Liabilities$38,862$34,036▼ $4,826
Net Assets / Fund Balance
Unrestricted Net Assets$95,519$82,812▼ $12,707
Total Net Assets Fund Balance$95,519$82,812▼ $12,707
Total Liabilities and Net Assets / Fund Balance$134,381$116,848▼ $17,533

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$51,482$41,477$92,959
Equipment-$46,367$46,367
Compensation and Service Providers

Board Members and Trustees

NameTitle
Andy NordquistTrustee
Bob EricksonTrustee
Deb McalpineTrustee
Donna BraunTrustee
Jeff IsaacsonTrustee
Bob CockranChaplain
Tim JohnsonEsquire
Ruth MickelsonExalted Rule
Richard LockInner Guard
Cheri JohnsonLeading Knig
Virginia VansluisLecturing Kn
Peter VansluisLoyal Knight
Lynn EricksonSecretary
Sue CochranTiler
George SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$35,487
Program Service Revenue
$0
Investment Income
$538
Other Revenue
$89,267
All Other Contributions
$13,024
Change in Net Assets
$-12,707
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$113,347
Salaries, Compensation, and Employee Benefits$24,652
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$54,922--$54,922
All Other Expenses$24,283--$24,283
Other Salaries and Wages$21,483--$21,483
Other Expenses$4,478--$4,478
Office Expenses$3,379--$3,379
Insurance$3,292--$3,292
Payroll Taxes$3,169--$3,169
Depreciation Depletion$2,050--$2,050
Advertising$1,999--$1,999
Interest$1,479--$1,479
Fees for Services Accounting$719--$719
Total Functional Expenses$137,999$0$0$137,999
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$165,364
Gaming Gross Income$152,904
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
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
No
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

Reviewed at board meeting before filing

Form 990, Page 6, Part VI, Line 19

Documents made public upon request

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order of
EIN
41-0145825
Phone
5073349811
Address
PO BOX 754, FARIBAULT, MN 55021
Doing Business As
Faribault Lodge No 1166

Signing Officer

Name
Ruth Mickelson
Title
Exalted Ruler
Phone
5073349811
Signed
2016-07-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ruth Mickelson
Formed
1988
Legal Domicile
Mn
Voting Board Members
15
Independent Board Members
15
Employees
8
Volunteers
150

Preparer

Firm
Reese Winter & Associates Ltd
Address
407 NW 1ST AVE, FARIBAULT, MN 55021-5138
Preparer
Janna L Hansen
Phone
5073342263
Supplemental Narrative

Additional Explanations

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

Providing a lodge for members to come and enjoy the fellowship

Form 990, Part IX, Line 24E

Bar repair & maintenance- 3,827 0 0 lodge office badges 3,305 0 0 bar miscellaneous-n/t 3,144 0 0 bar general supplies-ubit 1,708 0 0 lodge mn assoc dues 1,515 0 0 lodge er to grand lodge c 1,500 0 0 bar repairs & maintenance 1,460 0 0 bar miscellaneous-ubit 1,199 0 0 bar bank charges-n/t 1,125 0 0 lodge entertainment 1,050 0 0 lodge state conventions 1,023 0 0 bar license & bond-n/t 836 0 0 bar entertainment-n/t 695 0 0 lodge official visits 593 0 0 bank charges-ubit 430 0 0 bar license & bond-ubit 319 0 0 bar entertainment-ubit 265 0 0 lodge bank charges 148 0 0 per donations 98 0 0 per bank charges 43 0 0

Form 990, Part XI, Line 9

ROUNDING 0

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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/ProgSrvcAccomActyOtherGrp/Desc0PROVIDING A LODGE FOR MEMBERS TO COME AND ENJOY THE FELLOWSHIP
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0137999
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt035582
IRS990/PYInvestmentIncomeAmt0622
IRS990/PYOtherExpensesAmt0110950
IRS990/PYOtherRevenueAmt0109718
IRS990/PYRevenuesLessExpensesAmt07045
IRS990/PYSalariesCompEmpBnftPaidAmt027927
IRS990/PYTotalExpensesAmt0138877
IRS990/PYTotalRevenueAmt0145922
IRS990/ReconcilationRevenueExpnssAmt0-12707
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0806
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0488
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt046367
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt046367
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt051482
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt041477
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt092959
IRS990ScheduleD/TotalBookValueLandBuildingsAmt051482
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0165364
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0152904
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0152904
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-12460
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0165364
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0165364
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0MIKE DONKERS
IRS990ScheduleG/GamingManagerServicesProvTxt0OVERSEES GAMBLING OPERATION
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0ELKS LODGE
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0BOX 754
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0FARIBAULT
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055021
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDING A LODGE FOR MEMBERS TO COME AND ENJOY THE FELLOWSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED AT BOARD MEETING BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS MADE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BAR REPAIR & MAINTENANCE- 3,827 0 0 LODGE OFFICE BADGES 3,305 0 0 BAR MISCELLANEOUS-N/T 3,144 0 0 BAR GENERAL SUPPLIES-UBIT 1,708 0 0 LODGE MN ASSOC DUES 1,515 0 0 LODGE ER TO GRAND LODGE C 1,500 0 0 BAR REPAIRS & MAINTENANCE 1,460 0 0 BAR MISCELLANEOUS-UBIT 1,199 0 0 BAR BANK CHARGES-N/T 1,125 0 0 LODGE ENTERTAINMENT 1,050 0 0 LODGE STATE CONVENTIONS 1,023 0 0 BAR LICENSE & BOND-N/T 836 0 0 BAR ENTERTAINMENT-N/T 695 0 0 LODGE OFFICIAL VISITS 593 0 0 BANK CHARGES-UBIT 430 0 0 BAR LICENSE & BOND-UBIT 319 0 0 BAR ENTERTAINMENT-UBIT 265 0 0 LODGE BANK CHARGES 148 0 0 PER DONATIONS 98 0 0 PER BANK CHARGES 43 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING 0
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0134381
IRS990/TotalAssetsEOYAmt0116848
IRS990/TotalAssetsGrp/BOYAmt0134381
IRS990/TotalAssetsGrp/EOYAmt0116848
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt035487
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0137999
IRS990/TotalFunctionalExpensesGrp/TotalAmt0137999
IRS990/TotalGrossUBIAmt025885
IRS990/TotalLiabilitiesBOYAmt038862
IRS990/TotalLiabilitiesEOYAmt034036
IRS990/TotalLiabilitiesGrp/BOYAmt038862
IRS990/TotalLiabilitiesGrp/EOYAmt034036
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt095519
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt082812
IRS990/TotalOtherProgSrvcExpenseAmt0137999
IRS990/TotalProgramServiceExpensesAmt0137999
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt063920
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0125292
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt025885
IRS990/TotalVolunteersCnt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0134381
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0116848
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt095519
IRS990/UnrestrictedNetAssetsGrp/EOYAmt082812
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt036495
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt032174
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RUTH MICKELSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum05073349811
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-07-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT AND PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS OF UNITED STATES OF AMERICA
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0410145825
ReturnHeader/Filer/PhoneNum05073349811
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 754
ReturnHeader/Filer/USAddress/CityNm0FARIBAULT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055021
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411226475
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REESE WINTER & ASSOCIATES LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0407 NW 1ST AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FARIBAULT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0550215138
ReturnHeader/PreparerPersonGrp/PhoneNum05073342263
ReturnHeader/PreparerPersonGrp/PreparationDt02016-07-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JANNA L HANSEN
ReturnHeader/ReturnTs02016-08-08T13:38:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-04-01
ReturnHeader/TaxPeriodEndDt02016-03-31
ReturnHeader/TaxYr02015

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.$0.92$0.15$0.77$1.47$1.59$0.12
2024Detailed filing. Detailed filing data is available for this year.$1.06$0.16$0.89$1.12$1.64$0.52
2023Detailed filing. Detailed filing data is available for this year.$1.58$0.17$1.41$1.41$1.38$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.55$0.17$1.38$1.62$1.25$0.37
2021Detailed filing. Detailed filing data is available for this year.$1.18$0.17$1.01$0.86$0.93$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.11$0.03$1.08$1.52$1.39$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.07$0.12$0.95$1.31$1.26$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.16$0.27$0.88$1.43$1.26$0.16
2017Detailed filing. Detailed filing data is available for this year.$1.03$0.31$0.72$1.15$1.25$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.17$0.34$0.83$1.25$1.38$0.13
2015Detailed filing. Detailed filing data is available for this year.$1.34$0.39$0.96$1.46$1.39$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.27$0.39$0.88$1.27$1.24$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.45$0.85$1.12$1.24$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.46$0.97$1.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.49$0.99$1.22
Peer Organizations

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