Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Benevolent & Protective Order of Elks #445
EIN 42-0135965 • 501(c)8 • Atlantic, IA
Profile
To foster membership projects in support of charitable activities.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.06x
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
72nd percentile
Higher net margin than 72% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
60th percentile
Faster asset growth than 60% of similar nonprofits.
Revenue Growth
25th percentile
Faster revenue growth than 25% of similar nonprofits.
Balance Sheet
Assets
Up$173,515
Up $4,355 (+2.6%) from 2024
Liabilities
Down$11,224
Down $2,288 (-17%) from 2024
Net Assets
Up$162,291
Up $6,643 (+4.3%) from 2024
Revenue
Down$51,655
Down $10,760 (-17%) from 2024
Expenses
Down$45,012
Down $1,159 (-2.5%) from 2024
Net Income
Down$6,643
Down $9,601 (-59%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $173,515
- Liabilities
- $11,224
- Net assets
- $162,291
- Revenue
- $51,655
- Expenses
- $45,012
- Net income
- $6,643
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Apr 1, 2024 to Mar 31, 2025
- Signed
- May 30, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $93,017
Mission and Program Overview
Mission
To foster membership projects in support of charitable activities.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Development of charitable programs for the betterment of the community. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Mark McNees | Exalted Ruler | PT | $0 | - | - |
| Renea Steffens | Secretary | PT | $0 | - | - |
| James Nordskog | Leadiing Knight | - | $0 | - | - |
| Delbert Thurman | Trustee | - | $0 | - | - |
| Karleen Evans | Trustee | - | $0 | - | - |
| Scott Steffens | Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Benevolent & Protective Order of
- EIN
- 42-0135965
- Phone
- 7122499745
- Address
- PO BOX 14, ATLANTIC, IA 50022
Signing Officer
- Name
- Renea Steffens
- Title
- Secretary
- Phone
- 7122497860
- Signed
- 2025-05-30
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Gronewold Bell Kyhnn & Co PC
- Address
- 1910 East 7th Street, Atlantic, IA 50022
- Preparer
- David L Hannasch
- Phone
- 7122431800
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 4 - Other Investment Income
“Description: Interest Income. Amount: 135.”
Form 990-EZ, Part I, Line 7 - Sales of Inventory
“Income: Gross Receipts: 14865. Returns and Allowances: 0. Less Cost of Goods Sold: 8536. Gross Profit: 6329. Cost of Goods Sold: Inventory at Beginning of Year: 1865. Merchandise Purchased: 8744. Cost of Labor: 0. Materials and Supplies: 0. Other Costs: 0. Inventory at End of Year: 2073. Cost of Goods Sold: 8536.”
Form 990-EZ, Part I, Line 14
“Description: Depreciation. Amount: 7204. Description: Other Expenses. Amount: 7387. Total to Form 990-EZ, line 14: 14591.”
Form 990-EZ, Part I, Line 16 - Other Expenses
“Description: Meetings and Travel. Amount: 3684. Description: Insurance. Amount: 2708. Description: National & State Dues. Amount: 5090. Description: Taxes Other. Amount: 1995. Description: Charity. Amount: 14005. Description: Licenses. Amount: 520. Total to Form 990-EZ, line 16: 28002.”
Form 990-EZ, Part II, Line 24 - Other Assets
“Description: Inventories. Beg. of Year Amount: 1865. End of Year Amount: 2073. Description: Prepaid Expence. Beg. of Year Amount: 1213. End of Year Amount: 612. Description: Other Depreciable Assets. Beg. of Year Amount: 38269. End of Year Amount: 37644.”
Form 990-EZ, Part II, Line 26 - Other Liabilities
“Description: Deferred Dues. Beg. of Year Amount: 11759. End of Year Amount: 10679. Description: Accounts Payable. Beg. of Year Amount: 1753. End of Year Amount: 545.”
Raw XML Appendix167 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/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Renea Steffens |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7122497860 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 14 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Atlantic |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 50022 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 42623 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 51897 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 15979 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 8536 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 6643 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 0 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 169160 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 173515 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 46926 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 6329 |
| IRS990EZ/GrossReceiptsAmt | 0 | 93017 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 14865 |
| IRS990EZ/GroupExemptionNum | 0 | 1156 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 135 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 85190 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 81289 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 15112 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 155648 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 162291 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 155648 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 162291 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 14591 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 6.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Mark McNees |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Renea Steffens |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | James Nordskog |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Delbert Thurman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Karleen Evans |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Scott Steffens |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Exalted Ruler |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Leadiing Knight |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Trustee |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 41347 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 40329 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 28002 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | To foster membership projects in support of charitable activities. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 2419 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Development of charitable programs for the betterment of the community. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 32826 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 14100 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 13512 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 11224 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 45012 |
| IRS990EZ/TotalRevenueAmt | 0 | 51655 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleG/CharitableDistributionRqrInd | 0 | 0 |
| IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd | 0 | 0 |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt | 0 | 31296 |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt | 0 | 31296 |
| IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt | 0 | 32826 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt | 0 | 46926 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt | 0 | 46926 |
| IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt | 0 | 14100 |
| IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt | 0 | 1530 |
| IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt | 0 | 1530 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd | 0 | 0 |
| IRS990ScheduleG/GamingOwnFacilityPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingWithNonmembersInd | 0 | 1 |
| IRS990ScheduleG/IndividualWithBooksNm | 0 | Renea Steffens |
| IRS990ScheduleG/LicensedInd | 0 | 1 |
| IRS990ScheduleG/LicenseSuspendedEtcInd | 0 | 0 |
| IRS990ScheduleG/MemberOfOtherEntityInd | 0 | 0 |
| IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt | 0 | PO Box 14 |
| IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm | 0 | Atlantic |
| IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd | 0 | IA |
| IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd | 0 | 50022 |
| IRS990ScheduleG/StatesWhereGamingConductedCd | 0 | IA |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description: Interest Income. Amount: 135. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Income: Gross Receipts: 14865. Returns and Allowances: 0. Less Cost of Goods Sold: 8536. Gross Profit: 6329. Cost of Goods Sold: Inventory at Beginning of Year: 1865. Merchandise Purchased: 8744. Cost of Labor: 0. Materials and Supplies: 0. Other Costs: 0. Inventory at End of Year: 2073. Cost of Goods Sold: 8536. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description: Depreciation. Amount: 7204. Description: Other Expenses. Amount: 7387. Total to Form 990-EZ, line 14: 14591. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Description: Meetings and Travel. Amount: 3684. Description: Insurance. Amount: 2708. Description: National & State Dues. Amount: 5090. Description: Taxes Other. Amount: 1995. Description: Charity. Amount: 14005. Description: Licenses. Amount: 520. Total to Form 990-EZ, line 16: 28002. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Description: Inventories. Beg. of Year Amount: 1865. End of Year Amount: 2073. Description: Prepaid Expence. Beg. of Year Amount: 1213. End of Year Amount: 612. Description: Other Depreciable Assets. Beg. of Year Amount: 38269. End of Year Amount: 37644. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Description: Deferred Dues. Beg. of Year Amount: 11759. End of Year Amount: 10679. Description: Accounts Payable. Beg. of Year Amount: 1753. End of Year Amount: 545. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 4 - Other Investment Income |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 7 - Sales of Inventory |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part I, Line 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part I, Line 16 - Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Part II, Line 24 - Other Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990-EZ, Part II, Line 26 - Other Liabilities |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Renea Steffens |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Secretary |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7122497860 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BENEVOLENT & PROTECTIVE ORDER OF |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ELKS #445 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BENE |
| ReturnHeader/Filer/EIN | 0 | 420135965 |
| ReturnHeader/Filer/PhoneNum | 0 | 7122499745 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 14 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ATLANTIC |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 50022 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 421206169 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Gronewold Bell Kyhnn & Co PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1910 East 7th Street |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Atlantic |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 50022 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7122431800 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | David L Hannasch |
| ReturnHeader/ReturnTs | 0 | 2025-05-30T13:44:24-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-04-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-03-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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