Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2023 • EIN 41-0235735

Apr 01, 2022 to Mar 31, 2023 • Filed on Aug 17, 2023

PO Box 711Intl Falls, MN 56649

(218) 283-3440

Siviq Scores

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

Liabilities / Assets

87th percentile

0.24x

Higher debt load relative to assets than 87% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

82nd percentile

0.24x

Higher debt load relative to revenue than 82% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Net Margin

74th percentile

16%

Higher net margin than 74% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Top Officer Pay

92nd percentile

$4,896

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Asset Growth

85th percentile

21%

Faster asset growth than 85% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

84th percentile

42%

Faster revenue growth than 84% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$194,857

Up $33,348 (+21%) from 2022

Net Assets

Up

$148,773

Up $31,214 (+27%) from 2022

Liabilities

Up

$46,084

Up $2,134 (+4.9%) from 2022

Revenue

Up

$191,894

Up $56,305 (+42%) from 2022

Expenses

Up

$160,680

Up $26,227 (+20%) from 2022

Net Income

Up

$31,214

Up $30,078 (+2648%) from 2022

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $159,968Liabilities 2011: $6,017Net Assets 2011: $153,9512011Assets 2012: $161,915Liabilities 2012: $6,266Net Assets 2012: $155,6492012Assets 2013: $169,265Liabilities 2013: $6,833Net Assets 2013: $162,4322013Assets 2014: $171,892Liabilities 2014: $8,626Net Assets 2014: $163,2662014Assets 2015: $160,427Liabilities 2015: $8,438Net Assets 2015: $151,9892015Assets 2016: $147,033Liabilities 2016: $4,816Net Assets 2016: $142,2172016Assets 2017: $168,497Liabilities 2017: $26,187Net Assets 2017: $142,3102017Assets 2018: $165,379Liabilities 2018: $47,658Net Assets 2018: $117,7212018Assets 2019: $152,480Liabilities 2019: $42,820Net Assets 2019: $109,6602019Assets 2020: $146,081Liabilities 2020: $39,157Net Assets 2020: $106,9242020Assets 2021: $157,360Liabilities 2021: $40,937Net Assets 2021: $116,4232021Assets 2022: $161,509Liabilities 2022: $43,950Net Assets 2022: $117,5592022Assets 2023: $194,857Liabilities 2023: $46,084Net Assets 2023: $148,7732023Assets 2024: $188,090Liabilities 2024: $50,652Net Assets 2024: $137,4382024Assets 2025: $219,355Liabilities 2025: $81,457Net Assets 2025: $137,8982025

Highlighted filing

2023

Assets$194,857
Liabilities$46,084
Net Assets$148,773

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $132,732Expenses 2011: $135,855Net Income 2011: -$3,1232011Revenue 2012: $73,649Expenses 2012: $71,951Net Income 2012: $1,6982012Revenue 2013: $74,714Expenses 2013: $67,931Net Income 2013: $6,7832013Revenue 2014: $79,340Expenses 2014: $78,729Net Income 2014: $6112014Revenue 2015: $86,487Expenses 2015: $97,915Net Income 2015: -$11,4282015Revenue 2016: $153,421Expenses 2016: $163,130Net Income 2016: -$9,7092016Revenue 2017: $174,570Expenses 2017: $177,703Net Income 2017: -$3,1332017Revenue 2018: $157,164Expenses 2018: $178,753Net Income 2018: -$21,5892018Revenue 2019: $157,072Expenses 2019: $165,133Net Income 2019: -$8,0612019Revenue 2020: $143,733Expenses 2020: $146,469Net Income 2020: -$2,7362020Revenue 2021: $112,223Expenses 2021: $102,724Net Income 2021: $9,4992021Revenue 2022: $135,589Expenses 2022: $134,453Net Income 2022: $1,1362022Revenue 2023: $191,894Expenses 2023: $160,680Net Income 2023: $31,2142023Revenue 2024: $184,877Expenses 2024: $204,357Net Income 2024: -$19,4802024Revenue 2025: $197,978Expenses 2025: $199,797Net Income 2025: -$1,8192025

Highlighted filing

2023

Revenue$191,894
Expenses$160,680
Net Income$31,214
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Aug 17, 2023
Return Version
2022v5.0
Gross Receipts
$312,263
Mission and Program Overview

Mission

Promote and support community and member activities

Provide a social gathering place for members and guests together with support of community activities including youth athletics, scholarships and youth camps

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$77,449$71,841▼ $5,608
Cash and Non-Interest-Bearing Accounts$54,803$65,274▲ $10,471
Savings and Temporary Cash Investments$20,449$48,234▲ $27,785
Inventories for Sale or Use$8,808$9,508▲ $700
Total Assets$161,509$194,857▲ $33,348
Liabilities
Deferred Revenue$39,533$43,365▲ $3,832
Accounts Payable and Accrued Expenses$4,417$2,719▼ $1,698
Total Liabilities$43,950$46,084▲ $2,134
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$117,559$148,773▲ $31,214
Total Net Assets Fund Balance$117,559$148,773▲ $31,214
Total Liabilities and Net Assets / Fund Balance$161,509$194,857▲ $33,348

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$53,276$253,692$306,968
Equipment$10,565$97,011$107,576
Land$8,000-$8,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mary MathewsSecretaryPT$4,896$4,896
David CroninTreasurerPT$2,900$2,900
Carl BelangerTiller-$100$100

Board Members and Trustees

NameTitle
John LangTrustee
Kevin GroverTrustee
Maxine CorrinTrustee
Tim MckayTrustee
Todd CoulombeTrustee
Mike KlaphakeChaplain
Terry ThompsonEsquire
Shawn MasonExaulted Rul
Betsy ZarenInner Guard
Tony PalmLeading Knig
Pete KalarLecturing Kn
Kris LassilaLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$70,837
Program Service Revenue
$0
Investment Income
$847
Other Revenue
$120,210
All Other Contributions
$14,425
Change in Net Assets
$31,214
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$82,554
Salaries, Compensation, and Employee Benefits$52,236
Grants and Similar Amounts Paid$25,890
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$42,210--$42,210
Occupancy$31,614--$31,614
Grants to Domestic Individuals$25,890--$25,890
Payments to Affiliates$16,734--$16,734
Office Expenses$11,988--$11,988
Depreciation Depletion$9,860--$9,860
Insurance$8,099--$8,099
Current Officers, Directors, Trustees, and Key Employees-$7,896-$7,896
Conferences and Meetings$3,079--$3,079
Payroll Taxes$2,130--$2,130
Fees for Services Accounting$1,020--$1,020
Travel$160--$160
Total Functional Expenses$152,784$7,896$0$160,680
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$69,699
Fundraising Direct Expenses$50,816
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 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
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 2

T j coloumbe todd coloumbe ex ruler trustee parent / child

Form 990, Page 6, Part VI, Line 6

Residents of the international falls mn area are welcome to become members of the elks chapter

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

Members of the board of directors have an opportunity to review the form 990 and related shedules before submission to irs.

Form 990, Page 6, Part VI, Line 19

Elks members and the public can review financial documents by requesting said documents from a board member during normal business hours.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order
EIN
41-0235735
Phone
2182833440
Address
PO BOX 711, INTL FALLS, MN 56649

Signing Officer

Name
Mary Mathews
Title
Secretary
Phone
2182833440
Signed
2023-08-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shawn Mason
Formed
1951
Legal Domicile
Mn
Voting Board Members
16
Independent Board Members
14
Employees
9

Preparer

Firm
Randy Pozniak Ltd
Address
213 3RD STREET, INTERNATIONAL FALLS, MN 56649
Preparer
Randy Pozniak
Phone
2182838148
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IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherRevenueMiscGrp/Desc0ERC REFUND
IRS990/OtherRevenueMiscGrp/Desc1BAD DEBT RECOVERY
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt024808
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt115
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt024808
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt115
IRS990/OtherRevenueTotalAmt024823
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt042210
IRS990/OtherSalariesAndWagesGrp/TotalAmt042210
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt016734
IRS990/PaymentsToAffiliatesGrp/TotalAmt016734
IRS990/PayrollTaxesGrp/ProgramServicesAmt02130
IRS990/PayrollTaxesGrp/TotalAmt02130
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0SHAWN MASON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt076191
IRS990/PYGrantsAndSimilarPaidAmt019904
IRS990/PYInvestmentIncomeAmt010
IRS990/PYOtherExpensesAmt069226
IRS990/PYOtherRevenueAmt059388
IRS990/PYRevenuesLessExpensesAmt01136
IRS990/PYSalariesCompEmpBnftPaidAmt045323
IRS990/PYTotalExpensesAmt0134453
IRS990/PYTotalRevenueAmt0135589
IRS990/ReconcilationRevenueExpnssAmt031214
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt08500
IRS990/RentalIncomeOrLossGrp/RealAmt09203
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt020449
IRS990/SavingsAndTempCashInvstGrp/EOYAmt048234
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt053276
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0253692
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0306968
IRS990ScheduleD/EquipmentGrp/BookValueAmt010565
IRS990ScheduleD/EquipmentGrp/DepreciationAmt097011
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0107576
IRS990ScheduleD/LandGrp/BookValueAmt08000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt08000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt071841
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt05845
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt13879
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt22245
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt3292
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt42500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt550
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt6300
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt75556
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt82000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt93223
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1NATIONAL FOUNDATION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2YOUTH CAMP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3STUDENT OF THE MONTH
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4KOOCHICHING SENIOR CENTER
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt5PROM
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt6HOOP SHOOT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt7PENNY A DAY
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt8SEERVANTS OF SHELTER
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt9ENF GRANTS
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0T J COLOUMBE TODD COLOUMBE EX RULER TRUSTEE PARENT / CHILD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RESIDENTS OF THE INTERNATIONAL FALLS MN AREA ARE WELCOME TO BECOME MEMBERS OF THE ELKS CHAPTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE BOARD OF DIRECTORS HAVE AN OPPORTUNITY TO REVIEW THE FORM 990 AND RELATED SHEDULES BEFORE SUBMISSION TO IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ELKS MEMBERS AND THE PUBLIC CAN REVIEW FINANCIAL DOCUMENTS BY REQUESTING SAID DOCUMENTS FROM A BOARD MEMBER DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0161509
IRS990/TotalAssetsEOYAmt0194857
IRS990/TotalAssetsGrp/BOYAmt0161509
IRS990/TotalAssetsGrp/EOYAmt0194857
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt070837
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07896
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0152784
IRS990/TotalFunctionalExpensesGrp/TotalAmt0160680
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt043950
IRS990/TotalLiabilitiesEOYAmt046084
IRS990/TotalLiabilitiesGrp/BOYAmt043950
IRS990/TotalLiabilitiesGrp/EOYAmt046084
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0117559
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0148773
IRS990/TotalProgramServiceExpensesAmt0152784
IRS990/TotalReportableCompFromOrgAmt07896
IRS990/TotalRevenueGrp/ExclusionAmt095387
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt025670
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0191894
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0161509
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0194857
IRS990/TravelGrp/ProgramServicesAmt0160
IRS990/TravelGrp/TotalAmt0160
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 711
IRS990/USAddress/AddressLine2Txt0PO BOX 711
IRS990/USAddress/CityNm0INTL FALLS
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056649
IRS990/VotingMembersGoverningBodyCnt016
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0WWW.ELKS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARY MATHEWS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum02182833440
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF ELKS 1599
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0410235735
ReturnHeader/Filer/PhoneNum02182833440
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 711
ReturnHeader/Filer/USAddress/CityNm0INTL FALLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056649
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411862387

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.$2.19$0.81$1.38$1.98$2.00$0.02
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$0.51$1.37$1.85$2.04$0.19
2023Detailed filing. Detailed filing data is available for this year.$1.95$0.46$1.49$1.92$1.61$0.31
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.44$1.18$1.36$1.34$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.41$1.16$1.12$1.03$0.09
2020Summary only. Only limited summary data is available for this year.$1.46$0.39$1.07$1.44$1.46$0.03
2019Summary only. Only limited summary data is available for this year.$1.52$0.43$1.10$1.57$1.65$0.08
2018Summary only. Only limited summary data is available for this year.$1.65$0.48$1.18$1.57$1.79$0.22
2017Summary only. Only limited summary data is available for this year.$1.68$0.26$1.42$1.75$1.78$0.03
2016Summary only. Only limited summary data is available for this year.$1.47$0.05$1.42$1.53$1.63$0.10
2015Summary only. Only limited summary data is available for this year.$1.60$0.08$1.52$0.86$0.98$0.11
2014Summary only. Only limited summary data is available for this year.$1.72$0.09$1.63$0.79$0.79$0.01
2013Summary only. Only limited summary data is available for this year.$1.69$0.07$1.62$0.75$0.68$0.07
2012Summary only. Only limited summary data is available for this year.$1.62$0.06$1.56$0.74$0.72$0.02
2011Summary only. Only limited summary data is available for this year.$1.60$0.06$1.54$1.33$1.36$0.03
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)8 • <$500k nonprofits