Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990EZ • Fiscal year 2025 • EIN 41-1248383

Apr 01, 2024 to Mar 31, 2025 • Filed on Dec 15, 2025

Organization ProfileWWW.MINNEAPOLISELKS44.ORG
PO Box 43353Brooklyn Park, MN 55443

(612) 398-1310

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$320,992

Up $2,131 (+0.7%) from 2024

Net Assets

$308,681

No earlier filing loaded for comparison.

Liabilities

Up

$12,311

Up $4,067 (+49%) from 2024

Revenue And Expenses

Revenue

Down

$76,973

Down $44,994 (-37%) from 2024

Expenses

Up

$79,362

Up $18,128 (+30%) from 2024

Net Income

Down

-$2,389

Down $63,122 (-104%) from 2024

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $377,029Liabilities 2012: $6,563Net Assets 2012: $370,4662012Assets 2013: $363,428Liabilities 2013: $10,183Net Assets 2013: $353,2452013Assets 2014: $359,478Liabilities 2014: $38,318Net Assets 2014: $321,1602014Assets 2015: $324,790Liabilities 2015: $23,876Net Assets 2015: $300,9142015Assets 2016: $286,327Liabilities 2016: $34,048Net Assets 2016: $252,2792016Assets 2017: $236,473Liabilities 2017: $17,080Net Assets 2017: $219,3932017Assets 2018: $216,499Liabilities 2018: $14,494Net Assets 2018: $202,0052018Assets 2019: $204,819Liabilities 2019: $19,501Net Assets 2019: $185,3182019Assets 2020: $273,035Liabilities 2020: $20,483Net Assets 2020: $252,5522020Assets 2021: $256,117Liabilities 2021: $1,638Net Assets 2021: $254,4792021Assets 2022: $248,756Liabilities 2022: $7,437Net Assets 2022: $241,3192022Assets 2023: $252,352Liabilities 2023: $11,101Net Assets 2023: $241,2512023Assets 2024: $318,861Liabilities 2024: $8,2442024Assets 2025: $320,992Liabilities 2025: $12,311Net Assets 2025: $308,6812025Assets 2025: $328,944Liabilities 2025: $12,311Net Assets 2025: $316,6332025

Highlighted filing

2025

Assets$320,992
Liabilities$12,311
Net Assets$308,681
Open 2025 Filing

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $116,790Expenses 2012: $118,207Net Income 2012: -$1,4172012Revenue 2013: $112,274Expenses 2013: $140,744Net Income 2013: -$28,4702013Revenue 2014: $132,654Expenses 2014: $148,473Net Income 2014: -$15,8192014Revenue 2015: $85,535Expenses 2015: $128,527Net Income 2015: -$42,9922015Revenue 2016: $78,714Expenses 2016: $127,349Net Income 2016: -$48,6352016Revenue 2017: $61,680Expenses 2017: $104,091Net Income 2017: -$42,4112017Revenue 2018: $70,856Expenses 2018: $98,295Net Income 2018: -$27,4392018Revenue 2019: $81,445Expenses 2019: $98,024Net Income 2019: -$16,5792019Revenue 2020: $231,006Expenses 2020: $163,772Net Income 2020: $67,2342020Revenue 2021: $49,549Expenses 2021: $47,622Net Income 2021: $1,9272021Revenue 2022: $36,461Expenses 2022: $46,825Net Income 2022: -$10,3642022Revenue 2023: $43,148Expenses 2023: $43,216Net Income 2023: -$682023Revenue 2024: $121,967Expenses 2024: $61,234Net Income 2024: $60,7332024Revenue 2025: $76,973Expenses 2025: $79,362Net Income 2025: -$2,3892025Revenue 2025: $78,371Expenses 2025: $72,355Net Income 2025: $6,0162025

Highlighted filing

2025

Revenue$76,973
Expenses$79,362
Net Income-$2,389
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Dec 15, 2025
Return Version
2024v5.2
Gross Receipts
$84,956
Mission and Program Overview

Mission

Promote charitable activities, veterans services, youth programs and scholarship programs.

Promote the values of elkdom

Program Services

DescriptionGrantsExpenses
PROMOTED CHARITABLE ACTIVITIES, VETERAN SERVICES, YOUTH PROGRAMS AND SCHOLARSHIP PROGRAMS.$2,600$69,892
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JASON CHURCHILLExhalted Ruler-$0--
RON CHRISTENSONLecturing Knight-$0--
HEATHER ROTHERSecretary-$0--
TRACY RUSINYAKTreasurer-$0--
WAYNE MEYERLeading Knight-$0--
ANDY GUSTAFSONLoyal Knight-$0--
DIANA KOMMERTrustee-$0--
DIANE MEYERTrustee-$0--
MARK INZERLLOTrustee-$0--
Filing and Contact Details

Filer

Filer Name
44 Minneapolis B P O E
EIN
41-1248383
In Care Of
% TRACY RUSINYAK
Phone
6123981310
Address
PO BOX 43353, BROOKLYN PARK, MN 55443

Signing Officer

Name
Tracy Rusinyak
Title
Treasurer
Phone
6123981310
Signed
2025-12-15
Discuss with paid preparer
Yes

Preparer

Firm
James L Fraser LTD
Address
7600 Boone Avenue N Suite 29, Brooklyn Park, MN 55428-1081
Preparer
James L Fraser
Phone
7634961582
Supplemental Narrative

Additional Explanations

Amended return information

“Correcting revenues and expenses.”

Description of other expenses Part I line 16

“Description AmountDepreciation from 4562 2,361CONVENTIONS/MEETINGS 3,789INSURANCE 3,539CASH SHORT 328GRANTS 2,600OFFICE EXPENSE 2,907SUPPLIES 3,173TAXES & LICENSES 3,570PER CAPITA ASSESSEMENTS 5,582MISCELLANEOUS 8,390DUES 360”

Other changes in net assets or fund balances Part I line 20

“Description AmountPRIOR PERIOD ADJUSTMENT 453”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearACCTS PAY & ACCRUED EXPENSES 8,244 12,311”

Raw XML Appendix157 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/AmendedReturnInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0TRACY RUSINYAK
IRS990EZ/BooksInCareOfDetail/PhoneNum06123981310
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 43353
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BROOKLYN PARK
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd055443
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0318861
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0122472
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt054200
IRS990EZ/CostOfGoodsSoldAmt07983
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-2389
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0725
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0318861
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0320992
IRS990EZ/GrossProfitLossSlsOfInvntryAmt011392
IRS990EZ/GrossReceiptsAmt084956
IRS990EZ/GrossSalesOfInventoryAmt019375
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt01
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt0198520
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt010929
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0310617
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0308681
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0310617
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0308681
IRS990EZ/OccupancyRentUtltsAndMaintAmt035534
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt70.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt80.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JASON CHURCHILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RON CHRISTENSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2HEATHER ROTHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3TRACY RUSINYAK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4WAYNE MEYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5ANDY GUSTAFSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6DIANA KOMMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7DIANE MEYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8MARK INZERLLO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXHALTED RULER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1LECTURING KNIGHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4LEADING KNIGHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5LOYAL KNIGHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt0453
IRS990EZ/OtherExpensesTotalAmt036599
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTE THE VALUES OF ELKDOM
IRS990EZ/ProgramServiceRevenueAmt0451
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROMOTED CHARITABLE ACTIVITIES, VETERAN SERVICES, YOUTH PROGRAMS AND SCHOLARSHIP PROGRAMS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt02600
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt069892
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt06504
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt08244
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt012311
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt079362
IRS990EZ/TotalProgramServiceExpensesAmt069892
IRS990EZ/TotalRevenueAmt076973
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.MINNEAPOLISELKS44.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CORRECTING REVENUES AND EXPENSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountDepreciation from 4562 2,361CONVENTIONS/MEETINGS 3,789INSURANCE 3,539CASH SHORT 328GRANTS 2,600OFFICE EXPENSE 2,907SUPPLIES 3,173TAXES & LICENSES 3,570PER CAPITA ASSESSEMENTS 5,582MISCELLANEOUS 8,390DUES 360
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description AmountPRIOR PERIOD ADJUSTMENT 453
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearACCTS PAY & ACCRUED EXPENSES 8,244 12,311
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Amended return information
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other changes in net assets or fund balances Part I line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TRACY RUSINYAK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06123981310
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt044 MINNEAPOLIS B P O E
ReturnHeader/Filer/BusinessNameControlTxt044MI
ReturnHeader/Filer/EIN0411248383
ReturnHeader/Filer/InCareOfNm0% TRACY RUSINYAK
ReturnHeader/Filer/PhoneNum06123981310
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 43353
ReturnHeader/Filer/USAddress/CityNm0BROOKLYN PARK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055443
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411845127
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0James L Fraser LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07600 Boone Avenue N Suite 29
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Brooklyn Park
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0554281081
ReturnHeader/PreparerPersonGrp/PhoneNum07634961582
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES L FRASER
ReturnHeader/ReturnTs02025-12-15T12:06:43-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$320,992
Liabilities
$12,311
Net assets
$308,681
Revenue
$76,973
Expenses
$79,362
Net income
-$2,389
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.29$0.12$3.17$0.78$0.72$0.06
2025Detailed filing. Detailed filing data is available for this year.$3.21$0.12$3.09$0.77$0.79$0.02
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.19$0.08$1.22$0.61$0.61
2023Detailed filing. Detailed filing data is available for this year.$2.52$0.11$2.41$0.43$0.43$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.49$0.07$2.41$0.36$0.47$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.56$0.02$2.54$0.50$0.48$0.02
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.73$0.20$2.53$2.31$1.64$0.67
2019Summary only. Only limited summary data is available for this year.$2.05$0.20$1.85$0.81$0.98$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.16$0.14$2.02$0.71$0.98$0.27
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$0.17$2.19$0.62$1.04$0.42
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.86$0.34$2.52$0.79$1.27$0.49
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.25$0.24$3.01$0.86$1.29$0.43
2014Detailed filing. Detailed filing data is available for this year.$3.59$0.38$3.21$1.33$1.48$0.16
2013Summary only. Only limited summary data is available for this year.$3.63$0.10$3.53$1.12$1.41$0.28
2012Summary only. Only limited summary data is available for this year.$3.77$0.07$3.70$1.17$1.18$0.01
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2025 filings • 501(c)8 • <$500k nonprofits