Civic Intelligence

Benevolent & Protective Order Of

990EZ • Fiscal year 2023 • EIN 42-0136026

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

105 River StDecorah, IA 52101

(563) 382-4318

Siviq Scores

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

Liabilities / Assets

76th percentile

0.10x

Higher debt load relative to assets than 76% of similar nonprofits.

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

Liabilities / Revenue

84th percentile

0.28x

Higher debt load relative to revenue than 84% of similar nonprofits.

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

Net Margin

65th percentile

9.9%

Higher net margin than 65% of similar nonprofits.

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

Top Officer Pay

91st percentile

$4,600

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

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

Asset Growth

64th percentile

5.5%

Faster asset growth than 64% of similar nonprofits.

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

Revenue Growth

36th percentile

-3.3%

Faster revenue growth than 36% of similar nonprofits.

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

Assets

Up

$198,692

Up $10,416 (+5.5%) from 2022

Net Assets

Up

$177,934

Up $7,462 (+4.4%) from 2022

Liabilities

Up

$20,758

Up $2,954 (+17%) from 2022

Revenue

Down

$75,054

Down $2,561 (-3.3%) from 2022

Expenses

Down

$67,592

Down $4,057 (-5.7%) from 2022

Net Income

Up

$7,462

Up $1,496 (+25%) from 2022

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: $168,647Liabilities 2012: $14,0822012Assets 2013: $154,956Liabilities 2013: $8,336Net Assets 2013: $146,6202013Assets 2014: $158,196Liabilities 2014: $10,958Net Assets 2014: $147,2382014Assets 2015: $158,205Liabilities 2015: $11,846Net Assets 2015: $146,3592015Assets 2016: $165,320Liabilities 2016: $11,000Net Assets 2016: $154,3202016Assets 2017: $167,703Liabilities 2017: $10,213Net Assets 2017: $157,4902017Assets 2018: $168,969Liabilities 2018: $14,678Net Assets 2018: $154,2912018Assets 2019: $173,692Liabilities 2019: $15,960Net Assets 2019: $157,7322019Assets 2020: $166,328Liabilities 2020: $21,797Net Assets 2020: $144,5312020Assets 2021: $192,808Liabilities 2021: $28,302Net Assets 2021: $164,5062021Assets 2022: $188,276Liabilities 2022: $17,804Net Assets 2022: $170,4722022Assets 2023: $198,692Liabilities 2023: $20,758Net Assets 2023: $177,9342023Assets 2024: $213,167Liabilities 2024: $20,883Net Assets 2024: $192,2842024Assets 2025: $314,217Liabilities 2025: $20,113Net Assets 2025: $294,1042025

Highlighted filing

2023

Assets$198,692
Liabilities$20,758
Net Assets$177,934

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2012: $59,022Expenses 2012: $62,596Net Income 2012: -$3,5742012Revenue 2013: $89,916Expenses 2013: $97,861Net Income 2013: -$7,9452013Revenue 2014: $54,383Expenses 2014: $53,765Net Income 2014: $6182014Revenue 2015: $50,754Expenses 2015: $51,633Net Income 2015: -$8792015Revenue 2016: $57,961Expenses 2016: $50,003Net Income 2016: $7,9582016Revenue 2017: $53,711Expenses 2017: $50,540Net Income 2017: $3,1712017Revenue 2018: $64,859Expenses 2018: $68,058Net Income 2018: -$3,1992018Revenue 2019: $81,794Expenses 2019: $78,356Net Income 2019: $3,4382019Revenue 2020: $74,955Expenses 2020: $81,155Net Income 2020: -$6,2002020Revenue 2021: $81,020Expenses 2021: $61,047Net Income 2021: $19,9732021Revenue 2022: $77,615Expenses 2022: $71,649Net Income 2022: $5,9662022Revenue 2023: $75,054Expenses 2023: $67,592Net Income 2023: $7,4622023Revenue 2024: $72,509Expenses 2024: $58,159Net Income 2024: $14,3502024Revenue 2025: $142,833Expenses 2025: $41,014Net Income 2025: $101,8192025

Highlighted filing

2023

Revenue$75,054
Expenses$67,592
Net Income$7,462
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Jul 17, 2023
Return Version
2022v5.0
Gross Receipts
$118,142
Mission and Program Overview

Mission

FRATERNAL ORGANIZATION

Program Services

DescriptionGrantsExpenses
ORGANIZED SOCIAL ACTIVITIES FOR THE BENEFIT OF FRATERNAL MEMBERS.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARTHA MARTINSONFormer SecrePT$4,600-$4,600
TIFFANY MALANAPHYExalted Rule-$0--
ROBIN SCHULTZLoyal Knight-$0--
BRUCE HANSONLodge TilerPT$0--
JOE BOUSKALoyal Esquir-$0--
MARLYN ASKELSONLecturing Kn-$0--
LASHELLE EVANSSecretaryPT$0--
LES ASKELSONTrustee-$0--
LYLE TOLLEFSONLodge Chapli-$0--
ELLIOTT CHRISTENLodge Inner-$0--
DALLAS BRUSSETrustee-$0--
MIKE WOLDTrustee-$0--
DARRELL STOSKOPFTrustee-$0--
VICTOR PINCKNEYTrusteePT$0--
Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
42-0136026
Address
105 RIVER ST, DECORAH, IA 52101

Signing Officer

Name
Lashelle Evans
Title
Secretary
Signed
2023-07-17
Discuss with paid preparer
Yes

Preparer

Firm
Hacker Nelson & Co Pc
Address
PO BOX 507, DECORAH, IA 52101
Preparer
Todd D Muhlbauer
Phone
5633823637
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses publications 2,008 office supplies 1,918 conference/meetings 1,757 insurance 5,595 repairs & maintenance 10,634 dues 5,605 licenses 1,320 misc 1,314 bank & cc fees 695 grants 4,190 total 35,036

Form 990-ez, Part II, Line 24

Inventories for sale or use 5,810 6,810 furniture and fixtures 37,565 37,565 common stock 200 200 total 43,575 44,575

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 2,056 2,336 prepaid dues 15,748 18,422

Raw XML Appendix153 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/BooksInCareOfDetail/PersonNm0LASHELLE EVANS
IRS990EZ/BooksInCareOfDetail/PhoneNum05633824318
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0105 RIVER ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DECORAH
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd052101
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt030352
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt039768
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt05703
IRS990EZ/CostOfGoodsSoldAmt043088
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt07462
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0188276
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0198692
IRS990EZ/GrossProfitLossSlsOfInvntryAmt037247
IRS990EZ/GrossReceiptsAmt0118142
IRS990EZ/GrossSalesOfInventoryAmt080335
IRS990EZ/GroupExemptionNum01156
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt07
IRS990EZ/LandAndBuildingsGrp/BOYAmt0114349
IRS990EZ/LandAndBuildingsGrp/EOYAmt0114349
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt019075
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0170472
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0177934
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0170472
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0177934
IRS990EZ/OccupancyRentUtltsAndMaintAmt014489
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt03.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt26.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt58.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt68.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt80.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt90.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt101.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt111.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt121.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt135.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt64600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt120
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt130
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TIFFANY MALANAPHY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ROBIN SCHULTZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BRUCE HANSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOE BOUSKA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MARLYN ASKELSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5LASHELLE EVANS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6MARTHA MARTINSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7LES ASKELSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8LYLE TOLLEFSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9ELLIOTT CHRISTEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10DALLAS BRUSSE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11MIKE WOLD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm12DARRELL STOSKOPF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm13VICTOR PINCKNEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXALTED RULE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1LOYAL KNIGHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2LODGE TILER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3LOYAL ESQUIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4LECTURING KN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6FORMER SECRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8LODGE CHAPLI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9LODGE INNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt12TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt13TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt043575
IRS990EZ/OtherAssetsTotalDetail/EOYAmt044575
IRS990EZ/OtherExpensesTotalAmt035036
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0FRATERNAL ORGANIZATION
IRS990EZ/PrintingPublicationsPostageAmt086
IRS990EZ/ProgramServiceRevenueAmt013022
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ORGANIZED SOCIAL ACTIVITIES FOR THE BENEFIT OF FRATERNAL MEMBERS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt017981
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt017804
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt020758
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt067592
IRS990EZ/TotalRevenueAmt075054
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES PUBLICATIONS 2,008 OFFICE SUPPLIES 1,918 CONFERENCE/MEETINGS 1,757 INSURANCE 5,595 REPAIRS & MAINTENANCE 10,634 DUES 5,605 LICENSES 1,320 MISC 1,314 BANK & CC FEES 695 GRANTS 4,190 TOTAL 35,036
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INVENTORIES FOR SALE OR USE 5,810 6,810 FURNITURE AND FIXTURES 37,565 37,565 COMMON STOCK 200 200 TOTAL 43,575 44,575
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,056 2,336 PREPAID DUES 15,748 18,422
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LASHELLE EVANS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-07-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS OF THE USA 443 DECORAH
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0420136026
ReturnHeader/Filer/USAddress/AddressLine1Txt0105 RIVER ST
ReturnHeader/Filer/USAddress/CityNm0DECORAH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052101
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421040336
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HACKER NELSON & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 507
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DECORAH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd052101
ReturnHeader/PreparerPersonGrp/PhoneNum05633823637
ReturnHeader/PreparerPersonGrp/PreparationDt02023-07-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TODD D MUHLBAUER
ReturnHeader/ReturnTs02023-07-18T15:47:32-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LASHELLE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0EVANS
ReturnHeader/TaxPeriodBeginDt02022-04-01
ReturnHeader/TaxPeriodEndDt02023-03-31
ReturnHeader/TaxYr02022

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.$3.14$0.20$2.94$1.43$0.41$1.02
2024Detailed filing. Detailed filing data is available for this year.$2.13$0.21$1.92$0.73$0.58$0.14
2023Detailed filing. Detailed filing data is available for this year.$1.99$0.21$1.78$0.75$0.68$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.88$0.18$1.70$0.78$0.72$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.93$0.28$1.65$0.81$0.61$0.20
2020Detailed filing. Detailed filing data is available for this year.$1.66$0.22$1.45$0.75$0.81$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.74$0.16$1.58$0.82$0.78$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.69$0.15$1.54$0.65$0.68$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.68$0.10$1.57$0.54$0.51$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.65$0.11$1.54$0.58$0.50$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.58$0.12$1.46$0.51$0.52$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.58$0.11$1.47$0.54$0.54$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.08$1.47$0.90$0.98$0.08
2012Summary only. Only limited summary data is available for this year.$1.69$0.14$0.59$0.63$0.04