Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2018 • EIN 41-0145865

Apr 01, 2017 to Mar 31, 2018 • Filed on Jun 13, 2018

5880 Omaha Ave NOak Park Heights, MN 55082

(651) 439-6731

Siviq Scores

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

Liabilities / Assets

77th percentile

0.13x

Higher debt load relative to assets than 77% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

65th percentile

0.09x

Higher debt load relative to revenue than 65% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Net Margin

34th percentile

-4.4%

Higher net margin than 34% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Top Officer Pay

82nd percentile

$1,500

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Asset Growth

7th percentile

-24%

Faster asset growth than 7% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

39th percentile

-4.9%

Faster revenue growth than 39% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$81,859

Down $26,419 (-24%) from 2017

Net Assets

Down

$70,852

Down $33,313 (-32%) from 2017

Liabilities

Up

$11,007

Up $6,894 (+168%) from 2017

Revenue

Down

$122,966

Down $6,401 (-4.9%) from 2017

Expenses

Up

$128,414

Up $24,313 (+23%) from 2017

Net Income

Down

-$5,448

Down $30,714 (-122%) from 2017

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2012: $69,788Liabilities 2012: $14,085Net Assets 2012: $55,7032012Assets 2013: $75,119Liabilities 2013: $14,268Net Assets 2013: $60,8512013Assets 2014: $75,969Liabilities 2014: $13,676Net Assets 2014: $62,2932014Assets 2015: $73,288Liabilities 2015: $12,160Net Assets 2015: $61,1282015Assets 2016: $82,334Liabilities 2016: $7,160Net Assets 2016: $75,1742016Assets 2017: $108,278Liabilities 2017: $4,113Net Assets 2017: $104,1652017Assets 2018: $81,859Liabilities 2018: $11,007Net Assets 2018: $70,8522018Assets 2019: $63,977Liabilities 2019: $12,206Net Assets 2019: $51,7712019Assets 2020: $59,271Liabilities 2020: $10,510Net Assets 2020: $48,7612020Assets 2021: $83,365Liabilities 2021: $8,277Net Assets 2021: $75,0882021Assets 2022: $127,231Liabilities 2022: $6,676Net Assets 2022: $120,5552022Assets 2023: $135,387Liabilities 2023: $8,835Net Assets 2023: $126,5522023Assets 2024: $140,646Liabilities 2024: $7,754Net Assets 2024: $132,8922024Assets 2025: $131,455Liabilities 2025: $7,081Net Assets 2025: $124,3742025

Highlighted filing

2018

Assets$81,859
Liabilities$11,007
Net Assets$70,852

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2012: $103,5952012Revenue 2013: $113,389Expenses 2013: $102,467Net Income 2013: $10,9222013Revenue 2014: $122,980Expenses 2014: $124,092Net Income 2014: -$1,1122014Revenue 2015: $98,583Expenses 2015: $99,748Net Income 2015: -$1,1652015Revenue 2016: $105,596Expenses 2016: $91,550Net Income 2016: $14,0462016Revenue 2017: $129,367Expenses 2017: $104,101Net Income 2017: $25,2662017Revenue 2018: $122,966Expenses 2018: $128,414Net Income 2018: -$5,4482018Revenue 2019: $90,023Expenses 2019: $109,104Net Income 2019: -$19,0812019Revenue 2020: $40,415Expenses 2020: $39,710Net Income 2020: $7052020Revenue 2021: $89,048Expenses 2021: $62,721Net Income 2021: $26,3272021Revenue 2022: $117,564Expenses 2022: $72,097Net Income 2022: $45,4672022Revenue 2023: $95,901Expenses 2023: $80,634Net Income 2023: $15,2672023Revenue 2024: $51,645Expenses 2024: $52,013Net Income 2024: -$3682024Revenue 2025: $55,957Expenses 2025: $60,667Net Income 2025: -$4,7102025

Highlighted filing

2018

Revenue$122,966
Expenses$128,414
Net Income-$5,448
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Jun 13, 2018
Return Version
2017v2.3
Gross Receipts
$274,398
Mission and Program Overview

Mission

Promote the values of elkdom in the st croix valley area in washington county, state of minnesota

Promote the values of elkdom in the st. Croix valley, washington county, state of minnesota.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$36,670$36,383▼ $287
Rtn Earn Endowment Incm Other Fnds$67,495$34,469▼ $33,026
Cash and Non-Interest-Bearing Accounts$37,810$23,605▼ $14,205
Inventories for Sale or Use$4,496$7,795▲ $3,299
Land, Buildings, and Equipment, Net$27,844$1,647▼ $26,197
Prepaid Expenses and Deferred Charges$1,458$1,458→ $0
Total Assets$108,278$81,859▼ $26,419
Other Assets Total$36,670$47,354▲ $10,684
Liabilities
Deferred Revenue$3,210$8,459▲ $5,249
Accounts Payable and Accrued Expenses$903$2,548▲ $1,645
Total Liabilities$4,113$11,007▲ $6,894
Net Assets / Fund Balance
Total Net Assets Fund Balance$104,165$70,852▼ $33,313
Total Liabilities and Net Assets / Fund Balance$108,278$81,859▼ $26,419

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,647$412$2,059
Other Assets Org$47,354--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Julia OlsonSecretary$1,500$1,500

Board Members and Trustees

NameTitle
Don EdisonTrustee
JOHN O'NEILTrustee
Jim JoslinTrustee
Jim SelmeckiTrustee
Richard SiverTrustee
Marv KoskiChaplain
Steve FaltusExalted Rule
David WickInner Guard
John OertelLeading Knig
Kara TopperLecturing Kn
Billie Jean GastLoyal Knight
Joyce Carol SimonsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$26,584
Program Service Revenue
$40,790
Investment Income
$0
Other Revenue
$55,592
All Other Contributions
$12,891
Change in Net Assets
$-5,448
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$128,414
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$49,200--$49,200
All Other Expenses$25,534--$25,534
Other Expenses$7,184--$7,184
Fees for Services Legal-$4,700-$4,700
Insurance$2,034--$2,034
Office Expenses$1,975--$1,975
Advertising$1,254--$1,254
Depreciation Depletion$412--$412
Total Functional Expenses$123,714$4,700$0$128,414
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$117,583
Gaming Direct Expenses$110,197
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
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
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 6

The organization has dues-paying members. No stockholders.

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

Copies of the 990 are given to the board of trustees and reviewed by an audit committee.

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

Compensation of the secretary is set in the organization's budget.

Form 990, Page 6, Part VI, Line 19

Copies of the 990 are given out to the public as requested.

Filing and Contact Details

Filer

Filer Name
Stillwater Elks Lodge 179
EIN
41-0145865
Phone
6514396731
Address
5880 OMAHA AVE N, OAK PARK HEIGHTS, MN 55082

Signing Officer

Name
Joyce Carol Simonson
Title
Treasurer
Phone
6517836680
Signed
2018-06-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joyce Carol Simonson
Formed
1891
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
0
Employees
7

Preparer

Firm
Peterson Hudson & Potthoff Ltd
Address
305 S GREELEY ST STE 208, STILLWATER, MN 55082-7007
Preparer
Fred Potthoff
Phone
6514393881
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Fund raising exp 5,178 0 0 repairs & maintenance 3,401 0 0 licenses & fees 3,092 0 0 supplies - bar 3,086 0 0 dues - grand lodge 2,960 0 0 2017 state convention 1,564 0 0 lodge salaries 1,500 0 0 heights hall commissions 943 0 0 dues - state 925 0 0 membership awards/pins 865 0 0 cash short (over) 631 0 0 dignitary entertainment 599 0 0 bank charges 293 0 0 web services 228 0 0 memorials/flowers 154 0 0 lodge-payroll taxes 115 0 0 total 25,534 0 0

Form 990, Part XI, Line 9

Book / tax depreciation difference 412

Raw XML Appendix390 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/TitleTxt7EXALTED RULE
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IRS990ScheduleG/DistributedAmt024313
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0110197
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0117583
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0117583
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt07386
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt099599
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt099599
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt010598
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt010598
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt018750
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0JON S CLAREY
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGES GAMING AND DOES ADMINISTRATION
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0STILLWATER LODGE 179
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt05880 OMAHA AVE N
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0OAK PARK HEIGHTS
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055082
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MINNESOTA 24,313
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS DUES-PAYING MEMBERS. NO STOCKHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF THE 990 ARE GIVEN TO THE BOARD OF TRUSTEES AND REVIEWED BY AN AUDIT COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF THE SECRETARY IS SET IN THE ORGANIZATION'S BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPIES OF THE 990 ARE GIVEN OUT TO THE PUBLIC AS REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FUND RAISING EXP 5,178 0 0 REPAIRS & MAINTENANCE 3,401 0 0 LICENSES & FEES 3,092 0 0 SUPPLIES - BAR 3,086 0 0 DUES - GRAND LODGE 2,960 0 0 2017 STATE CONVENTION 1,564 0 0 LODGE SALARIES 1,500 0 0 HEIGHTS HALL COMMISSIONS 943 0 0 DUES - STATE 925 0 0 MEMBERSHIP AWARDS/PINS 865 0 0 CASH SHORT (OVER) 631 0 0 DIGNITARY ENTERTAINMENT 599 0 0 BANK CHARGES 293 0 0 WEB SERVICES 228 0 0 MEMORIALS/FLOWERS 154 0 0 LODGE-PAYROLL TAXES 115 0 0 TOTAL 25,534 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE 412
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0108278
IRS990/TotalAssetsEOYAmt081859
IRS990/TotalAssetsGrp/BOYAmt0108278
IRS990/TotalAssetsGrp/EOYAmt081859
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt026584
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04700
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0123714
IRS990/TotalFunctionalExpensesGrp/TotalAmt0128414
IRS990/TotalGrossUBIAmt07386
IRS990/TotalLiabilitiesBOYAmt04113
IRS990/TotalLiabilitiesEOYAmt011007
IRS990/TotalLiabilitiesGrp/BOYAmt04113
IRS990/TotalLiabilitiesGrp/EOYAmt011007
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0104165
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt070852
IRS990/TotalProgramServiceRevenueAmt040790
IRS990/TotalReportableCompFromOrgAmt01500
IRS990/TotalRevenueGrp/ExclusionAmt048206
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt040790
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0122966
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt07386
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0108278
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt081859
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05880 OMAHA AVE N
IRS990/USAddress/CityNm0OAK PARK HEIGHTS
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055082
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.ELKS179.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOYCE CAROL SIMONSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06517836680
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0STILLWATER ELKS LODGE 179
ReturnHeader/Filer/BusinessNameControlTxt0STIL
ReturnHeader/Filer/EIN0410145865
ReturnHeader/Filer/PhoneNum06514396731
ReturnHeader/Filer/USAddress/AddressLine1Txt05880 OMAHA AVE N
ReturnHeader/Filer/USAddress/CityNm0OAK PARK HEIGHTS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055082
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId03791BD6C2A3B1616880A974C7D5FB3B38699D803
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId03791BD6C2A3B1616880A974C7D5FB3B38699D803
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.168.76.94
ReturnHeader/FilingSecurityInformation/IPDt02018-08-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm015:13:33
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271781194
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PETERSON HUDSON & POTTHOFF LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0305 S GREELEY ST STE 208
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STILLWATER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0550827007
ReturnHeader/PreparerPersonGrp/PhoneNum06514393881
ReturnHeader/PreparerPersonGrp/PreparationDt02018-06-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0FRED POTTHOFF
ReturnHeader/ReturnTs02018-08-13T15:13:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-04-01
ReturnHeader/TaxPeriodEndDt02018-03-31
ReturnHeader/TaxYr02017

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.$1.31$0.07$1.24$0.56$0.61$0.05
2024Detailed filing. Detailed filing data is available for this year.$1.41$0.08$1.33$0.52$0.52$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.35$0.09$1.27$0.96$0.81$0.15
2022Detailed filing. Detailed filing data is available for this year.$1.27$0.07$1.21$1.18$0.72$0.45
2021Detailed filing. Detailed filing data is available for this year.$0.83$0.08$0.75$0.89$0.63$0.26
2020Detailed filing. Detailed filing data is available for this year.$0.59$0.11$0.49$0.40$0.40$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.64$0.12$0.52$0.90$1.09$0.19
2018Detailed filing. Detailed filing data is available for this year.$0.82$0.11$0.71$1.23$1.28$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.08$0.04$1.04$1.29$1.04$0.25
2016Detailed filing. Detailed filing data is available for this year.$0.82$0.07$0.75$1.06$0.92$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.73$0.12$0.61$0.99$1.00$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.76$0.14$0.62$1.23$1.24$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.14$0.61$1.13$1.02$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.14$0.56$1.04