Civic Intelligence

Benevolent & Protective Order of Elks 112

EIN 42-0136100 • 501(c)8 • Sioux City, IA

Profile

To innoculate the principles of charity, justice, brotherly love, and fidelity to recognize a belief in god, to promote the welfare and enhance the happiness of its members and communities through benevolent programs

1001 Tri View AvenueSioux City, IA 51103

www.scelks112.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

82nd percentile

0.15x

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

501(c)8 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

83rd percentile

0.26x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Net Margin

39th percentile

-3.9%

Higher net margin than 39% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

43rd percentile

-1.7%

Faster asset growth than 43% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

65th percentile

9.5%

Faster revenue growth than 65% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$409,228

Down $7,270 (-1.7%) from 2024

Liabilities

Up

$61,251

Up $2,126 (+3.6%) from 2024

Net Assets

Down

$347,977

Down $9,396 (-2.6%) from 2024

Revenue

Up

$239,396

Up $20,724 (+9.5%) from 2024

Expenses

Up

$248,792

Up $5,681 (+2.3%) from 2024

Net Income

Up

-$9,396

Up $15,043 (+62%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2012: $279,435Liabilities 2012: $28,604Net Assets 2012: $250,8312012Assets 2013: $453,612Liabilities 2013: $40,979Net Assets 2013: $412,6332013Assets 2014: $449,020Liabilities 2014: $39,541Net Assets 2014: $409,4792014Assets 2015: $446,817Liabilities 2015: $39,498Net Assets 2015: $407,3192015Assets 2016: $434,601Liabilities 2016: $44,960Net Assets 2016: $389,6412016Assets 2017: $420,320Liabilities 2017: $44,353Net Assets 2017: $375,9672017Assets 2018: $424,981Liabilities 2018: $37,407Net Assets 2018: $387,5742018Assets 2019: $414,135Liabilities 2019: $36,853Net Assets 2019: $377,2822019Assets 2020: $408,142Liabilities 2020: $10,078Net Assets 2020: $398,0642020Assets 2021: $369,887Liabilities 2021: $0Net Assets 2021: $369,8872021Assets 2022: $392,555Liabilities 2022: $0Net Assets 2022: $392,5552022Assets 2023: $442,863Liabilities 2023: $46,631Net Assets 2023: $396,2322023Assets 2024: $416,498Liabilities 2024: $59,125Net Assets 2024: $357,3732024Assets 2025: $409,228Liabilities 2025: $61,251Net Assets 2025: $347,9772025

Highlighted filing

2025

Assets$409,228
Liabilities$61,251
Net Assets$347,977

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2012: $158,392Expenses 2012: $178,534Net Income 2012: -$20,1422012Revenue 2013: $196,839Expenses 2013: $209,600Net Income 2013: -$12,7612013Revenue 2014: $197,523Expenses 2014: $200,803Net Income 2014: -$3,2802014Revenue 2015: $209,678Expenses 2015: $210,993Net Income 2015: -$1,3152015Revenue 2016: $187,456Expenses 2016: $205,134Net Income 2016: -$17,6782016Revenue 2017: $200,953Expenses 2017: $214,627Net Income 2017: -$13,6742017Revenue 2018: $191,387Expenses 2018: $182,244Net Income 2018: $9,1432018Revenue 2019: $190,822Expenses 2019: $201,114Net Income 2019: -$10,2922019Revenue 2020: $151,928Expenses 2020: $131,146Net Income 2020: $20,7822020Revenue 2021: $116,420Expenses 2021: $108,588Net Income 2021: $7,8322021Revenue 2022: $101,435Expenses 2022: $158,858Net Income 2022: -$57,4232022Revenue 2023: $162,102Expenses 2023: $176,489Net Income 2023: -$14,3872023Revenue 2024: $218,672Expenses 2024: $243,111Net Income 2024: -$24,4392024Revenue 2025: $239,396Expenses 2025: $248,792Net Income 2025: -$9,3962025

Highlighted filing

2025

Revenue$239,396
Expenses$248,792
Net Income-$9,396

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.09$0.61$3.48$2.39$2.49$0.09
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.16$0.59$3.57$2.19$2.43$0.24
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.43$0.47$3.96$1.62$1.76$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.93$0.00$3.93$1.01$1.59$0.57
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.70$0.00$3.70$1.16$1.09$0.08
2020Summary only. Only limited summary data is available for this year.$4.08$0.10$3.98$1.52$1.31$0.21
2019Summary only. Only limited summary data is available for this year.$4.14$0.37$3.77$1.91$2.01$0.10
2018Summary only. Only limited summary data is available for this year.$4.25$0.37$3.88$1.91$1.82$0.09
2017Summary only. Only limited summary data is available for this year.$4.20$0.44$3.76$2.01$2.15$0.14
2016Summary only. Only limited summary data is available for this year.$4.35$0.45$3.90$1.87$2.05$0.18
2015Summary only. Only limited summary data is available for this year.$4.47$0.39$4.07$2.10$2.11$0.01
2014Summary only. Only limited summary data is available for this year.$4.49$0.40$4.09$1.98$2.01$0.03
2013Summary only. Only limited summary data is available for this year.$4.54$0.41$4.13$1.97$2.10$0.13
2012Summary only. Only limited summary data is available for this year.$2.79$0.29$2.51$1.58$1.79$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Mar 31, 2025
Return Version
2024v5.2
Gross Receipts
$310,798
Mission and Program Overview

Mission

To innoculate the principles of charity, justice, brotherly love, and fidelity, to recognize a belief in god, to promote the welfare and enhance the happiness of its members and communities through benevolent programs

To innoculate the principles of charity, justice, brotherly love, and fidelity to recognize a belief in god, to promote the welfare and enhance the happiness of its members and communities through benevolent programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$160,918$160,929▲ $11
Investments Other Securities-$143,944-
Savings and Temporary Cash Investments$102,768$95,329▼ $7,439
Investments in Publicly Traded Securities$90,000--
Inventories for Sale or Use$3,797$8,276▲ $4,479
Cash and Non-Interest-Bearing Accounts$59,015$750▼ $58,265
Total Assets$416,498$409,228▼ $7,270
Liabilities
Other Liabilities$18,140$55,682▲ $37,542
Accounts Payable and Accrued Expenses$40,985$5,569▼ $35,416
Total Liabilities$59,125$61,251▲ $2,126
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$357,373$339,664▼ $17,709
Net Assets With Donor Restrictions-$8,313-
Total Net Assets Fund Balance$357,373$347,977▼ $9,396
Total Liabilities and Net Assets / Fund Balance$416,498$409,228▼ $7,270

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$81,477$262,436-
Other Land Buildings$16,561--
Land$46,644--
Equipment$5,253$113,094-
Leasehold Improvements$10,994--
Other Securities$143,944--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jim MillerHead Trustee
Chris AmickTrustee
Steve BradleyTrustee
Scott HabererEsteemed Leading Knight
Jeff FinkenLecturimg Knight
Jake KircmeierLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$88,182
Program Service Revenue
$207,581
Investment Income
$5,107
Other Revenue
$-61,474
Change in Net Assets
$-9,396
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$179,746
Salaries, Compensation, and Employee Benefits$69,046
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$65,111--$65,111
Occupancy$48,988--$48,988
Fees for Services Legal$18,645--$18,645
Insurance$13,407--$13,407
Conferences and Meetings$12,965--$12,965
Advertising$10,254--$10,254
Fees for Services Accounting$5,331--$5,331
Office Expenses$4,766--$4,766
Payroll Taxes-$3,935-$3,935
Other Expenses$140--$140
Fees for Services Other$39--$39
Total Functional Expenses$244,857$3,935$0$248,792
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
stag$23,925$23,925$15,665$8,260
stagette$690$690$1,165$-475
Total Events$24,615$24,615$16,830$7,785
Political and Lobbying Activity
Political campaign activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
other liabilities$42,330
long term liabilities$13,352
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

gOVERNING BOARD REVIEWS IRS 990 FRM BEFORE IT IS RELEASD FOR THE PUBLIC TO VIEW

Conflict of interest policy compliance Part VI line 12C

Th governing board has a conflict of interest policyandit is reviewed annually

CEO executive director top management comp Part VI line 15A

tOP OFFICIAL RECEIVES A N APPROVED STIPEND OF LESS THAN $2,000

Governing documents etc available to public Part VI line 19

The governng body makes the 990 reports available tothe public upon request after it has been reviewed

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks 112
EIN
42-0136100
In Care Of
% MIKE RIGG
Phone
7122523399
Address
1001 TRI VIEW AVENUE, Sioux City, IA 51103
Doing Business As
Sioux City Elks 112

Signing Officer

Name
Mike Rigg Director
Title
Treasurer
Phone
7122523399
Signed
2025-03-31
Discuss with paid preparer
No

Organization Details

Formed
1889
Legal Domicile
Ia
Voting Board Members
10
Independent Board Members
10
Employees
8
Volunteers
450

Preparer

Firm
RE Scott Company
Address
916 Grandview, Sioux City, IA 51101
Preparer
Robert E Scott
Phone
7122522216
Supplemental Narrative

Additional Explanations

Amended return information

THE 2023 990MFORM WAS AMENDED FOR TWO REASONS. THERE WAS A MISCALISIFICATION OF AN ASSET WHICH SHOULD HAVE BEEN INCLUDED AS AN INVESTMENT AND IT WAS INCLUDED AS A MONETERY ITEM IN THE CURRENT ASSETS. tHE SECOND REASON FOR THE AMENDMENT WAS TO MAKE A PRIOR PERIOD ADJUSTMENT OF $14,421 IN THE FUND BALANCE OFTHE PRIOR YEAR. tHAT WAS DUE TO AN ARITHMENTIC ERROR.

Raw XML Appendix395 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/ProgramServiceRevenueGrp/Desc1FOOD AND RENT
IRS990/ProgramServiceRevenueGrp/Desc2PUBLIC CHARITY
IRS990/ProgramServiceRevenueGrp/Desc3COMMUNITY ACTIVITY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt061725
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt183864
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt258097
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33895
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt061725
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt183864
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt258097
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33895
IRS990/ProgSrvcAccomActy2Grp/Desc0CHRISTMAS BASKET PROGRAM / DONATING FOOD TO NEEDY INDIVIDUALS DURING TH HOLIDAYS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt081619
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0103600
IRS990/ProgSrvcAccomActy3Grp/Desc0VETS THANKSGIVING DINNERS / PROVIDE DINNERS FOR MILITARY VETERANS AND FAMILIES IN RECOGNITON OF THEIR SERVICE
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0103600
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IRS990/PYInvestmentIncomeAmt03979
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IRS990/PYRevenuesLessExpensesAmt0-24439
IRS990/PYSalariesCompEmpBnftPaidAmt066711
IRS990/PYTotalExpensesAmt0243111
IRS990/PYTotalRevenueAmt0218672
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RevenueAmt0103600
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt095329
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt081477
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0262436
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0343913
IRS990ScheduleD/EquipmentGrp/BookValueAmt05253
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0113094
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0118347
IRS990ScheduleD/LandGrp/BookValueAmt046644
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt046644
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt010994
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt010994
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016561
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt016561
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt113352
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0other liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1long term liabilities
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IRS990ScheduleD/OtherSecuritiesGrp/Desc0other securities
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt023925
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0690
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt07785
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt016830
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 2023 990MFORM WAS AMENDED FOR TWO REASONS. THERE WAS A MISCALISIFICATION OF AN ASSET WHICH SHOULD HAVE BEEN INCLUDED AS AN INVESTMENT AND IT WAS INCLUDED AS A MONETERY ITEM IN THE CURRENT ASSETS. tHE SECOND REASON FOR THE AMENDMENT WAS TO MAKE A PRIOR PERIOD ADJUSTMENT OF $14,421 IN THE FUND BALANCE OFTHE PRIOR YEAR. tHAT WAS DUE TO AN ARITHMENTIC ERROR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1gOVERNING BOARD REVIEWS IRS 990 FRM BEFORE IT IS RELEASD FOR THE PUBLIC TO VIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TH GOVERNING BOARD HAS A CONFLICT OF INTEREST POLICYANDIT IS REVIEWED ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3tOP OFFICIAL RECEIVES A N APPROVED STIPEND OF LESS THAN $2,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNNG BODY MAKES THE 990 REPORTS AVAILABLE TOTHE PUBLIC UPON REQUEST AFTER IT HAS BEEN REVIEWED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Amended return information
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
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IRS990/TotalEmployeeCnt08
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03935
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0244857
IRS990/TotalFunctionalExpensesGrp/TotalAmt0248792
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt059125
IRS990/TotalLiabilitiesEOYAmt061251
IRS990/TotalLiabilitiesGrp/BOYAmt059125
IRS990/TotalLiabilitiesGrp/EOYAmt061251
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0357373
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0347977
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0244857
IRS990/TotalProgramServiceRevenueAmt0207581
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0151214
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0239396
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0450
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0416498
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0409228
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
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IRS990/WebsiteAddressTxt0http://www.scelks112.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE RIGG DIRECTOR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07122523399
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF ELKS 112
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0420136100
ReturnHeader/Filer/InCareOfNm0% MIKE RIGG
ReturnHeader/Filer/PhoneNum07122523399
ReturnHeader/Filer/USAddress/AddressLine1Txt01001 TRI VIEW AVENUE
ReturnHeader/Filer/USAddress/CityNm0Sioux City
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd051103
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421092523
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RE Scott Company
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0916 Grandview
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Sioux City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd051101
ReturnHeader/PreparerPersonGrp/PhoneNum07122522216
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT E SCOTT
ReturnHeader/ReturnTs02025-11-17T15:59:09-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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