Civic Intelligence

Benevolent & Protective Order Of

990 • Fiscal year 2015 • EIN 42-1350545

Apr 01, 2014 to Mar 31, 2015 • Filed on Sep 28, 2015

2060 NW 94th StreetClive, IA 50325

(515) 252-1717

Siviq Scores

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

Liabilities / Assets

90th percentile

0.48x

Higher debt load relative to assets than 90% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

93rd percentile

1.96x

Higher debt load relative to revenue than 93% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Net Margin

41st percentile

-2.1%

Higher net margin than 41% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Asset Growth

31st percentile

-2.8%

Faster asset growth than 31% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

72nd percentile

12%

Faster revenue growth than 72% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$712,605

Down $20,767 (-2.8%) from 2014

Net Assets

Down

$367,952

Down $3,602 (-1.0%) from 2014

Liabilities

Down

$344,653

Down $17,165 (-4.7%) from 2014

Revenue

Up

$175,610

Up $18,799 (+12%) from 2014

Expenses

Up

$179,212

Up $21,962 (+14%) from 2014

Net Income

Down

-$3,602

Down $3,163 (-721%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $373,073Liabilities 2012: $0Net Assets 2012: $373,0732012Assets 2013: $372,861Liabilities 2013: $0Net Assets 2013: $372,8612013Assets 2014: $733,372Liabilities 2014: $361,818Net Assets 2014: $371,5542014Assets 2015: $712,605Liabilities 2015: $344,653Net Assets 2015: $367,9522015Assets 2016: $742,660Liabilities 2016: $314,524Net Assets 2016: $428,1362016Assets 2017: $734,869Liabilities 2017: $264,148Net Assets 2017: $470,7212017Assets 2018: $716,932Liabilities 2018: $238,886Net Assets 2018: $478,0462018Assets 2019: $749,970Liabilities 2019: $184,065Net Assets 2019: $565,9052019Assets 2020: $765,370Liabilities 2020: $118,604Net Assets 2020: $646,7662020Assets 2021: $762,727Liabilities 2021: $96,956Net Assets 2021: $665,7712021Assets 2022: $798,706Liabilities 2022: $53,849Net Assets 2022: $744,8572022Assets 2023: $846,787Liabilities 2023: $37,601Net Assets 2023: $809,1862023Assets 2024: $947,005Liabilities 2024: $48,066Net Assets 2024: $898,9392024Assets 2025: $1,023,443Liabilities 2025: $49,078Net Assets 2025: $974,3652025

Highlighted filing

2015

Assets$712,605
Liabilities$344,653
Net Assets$367,952

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2012: $157,4112012Revenue 2013: $170,392Expenses 2013: $170,604Net Income 2013: -$2122013Revenue 2014: $156,811Expenses 2014: $157,250Net Income 2014: -$4392014Revenue 2015: $175,610Expenses 2015: $179,212Net Income 2015: -$3,6022015Revenue 2016: $215,302Expenses 2016: $155,118Net Income 2016: $60,1842016Revenue 2017: $181,434Expenses 2017: $138,849Net Income 2017: $42,5852017Revenue 2018: $139,533Expenses 2018: $132,208Net Income 2018: $7,3252018Revenue 2019: $245,505Expenses 2019: $157,646Net Income 2019: $87,8592019Revenue 2020: $273,287Expenses 2020: $192,426Net Income 2020: $80,8612020Revenue 2021: $134,826Expenses 2021: $116,217Net Income 2021: $18,6092021Revenue 2022: $294,943Expenses 2022: $215,857Net Income 2022: $79,0862022Revenue 2023: $313,089Expenses 2023: $248,760Net Income 2023: $64,3292023Revenue 2024: $309,503Expenses 2024: $219,750Net Income 2024: $89,7532024Revenue 2025: $345,454Expenses 2025: $270,028Net Income 2025: $75,4262025

Highlighted filing

2015

Revenue$175,610
Expenses$179,212
Net Income-$3,602
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Sep 28, 2015
Return Version
2014v5.0
Gross Receipts
$488,153
Mission and Program Overview

Mission

The elks lodge is a charitable/fraternal organization. The lodge primarily promotes youth drug awareness, youth hoop shoot, veteran recognition and support, american essay contest and other charitable programs. Our participation is in the form of both financial and member volunteer labor contributions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$613,590$603,529▼ $10,061
Rtn Earn Endowment Incm Other Fnds$371,554$367,952▼ $3,602
Savings and Temporary Cash Investments-$68,101-
Cash and Non-Interest-Bearing Accounts$119,782$40,975▼ $78,807
Total Assets$733,372$712,605▼ $20,767
Liabilities
Mortgage Notes Payable Secured by Investment Property$356,194$344,653▼ $11,541
Other Liabilities$5,624--
Total Liabilities$361,818$344,653▼ $17,165
Net Assets / Fund Balance
Total Net Assets Fund Balance$371,554$367,952▼ $3,602
Total Liabilities and Net Assets / Fund Balance$733,372$712,605▼ $20,767

Asset Categories

AssetBook ValueDepreciationBasis
Land$328,000-$328,000
Buildings$175,000$7,000$182,000
Leasehold Improvements$91,008$3,619$94,627
Equipment$9,521$33,916$43,437
Compensation and Service Providers

Board Members and Trustees

NameTitle
Craig CrosslandTrustee
Greg OsbyTrustee
Greg OstwinkleTrustee
Greg WeinschenkTrustee
Russ YoungquistTrustee
Harold ChristChaplain
Jack PeterEsquire
Jeff GarrisonExalted Rule
Rollie BredesonInner Guard
Toni AbbeLeading Knig
Andy HansenLecturing Kn
James JohnsonLoyal Knight
Patricia GoldsteinSecretary
Shawn St JohnTiler
Denny CarlsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,013
Program Service Revenue
$39,324
Investment Income
$310
Other Revenue
$129,963
All Other Contributions
$6,013
Change in Net Assets
$-3,602
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$178,018
Salaries, Compensation, and Employee Benefits$1,194
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$82,319--$82,319
All Other Expenses$16,984--$16,984
Interest$15,307--$15,307
Depreciation Depletion$11,251--$11,251
Office Expenses$8,246--$8,246
Insurance$6,746--$6,746
Conferences and Meetings$4,628--$4,628
Other Expenses$4,592--$4,592
Other Salaries and Wages$1,194--$1,194
Fees for Services Accounting$1,000--$1,000
Total Functional Expenses$179,212$0$0$179,212
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$253,159
Gaming Direct Expenses$195,193
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
Annual disclosure for covered persons
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
Yes
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 11B

Reviewed by accounting adn auditing committee prior to filing and reported verbally to governing board.

Form 990, Page 6, Part VI, Line 19

Documents are only available upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
42-1350545
Phone
5152521717
Address
2060 NW 94TH STREET, CLIVE, IA 50325

Signing Officer

Name
Denny Carlson
Title
Treasurer
Phone
5152521717
Signed
2015-09-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andy Hansen
Legal Domicile
Ia
Voting Board Members
15
Independent Board Members
15
Employees
4
Volunteers
35

Preparer

Firm
Schuring Uitermarkt Sims Mccleishvermeer
Address
8550 NEW YORK AVENUE, URBANDALE, IA 50322
Preparer
Dale Mccleish
Phone
5152530099
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The elks lodge is a charitable/fraternal organization. The lodge primarily promotes youth drug awareness, youth hoop shoot, veteran recognition and support, american essay contest and other charitable programs. Our participation is in the form of both financial and member volunteer labor contributions.

Form 990, Page 2, Part III, Line 4D

PROGRAM SERVICES

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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/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXALTED RULE
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IRS990/Form990PartVIISectionAGrp/TitleTxt8LECTURING KN
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES AND ASSESSMEN
IRS990/ProgramServiceRevenueGrp/Desc1ACTIVITY INCOME
IRS990/ProgramServiceRevenueGrp/Desc2LODGE RENTALS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt033018
IRS990/ProgramServiceRevenueGrp/ExclusionAmt15756
IRS990/ProgramServiceRevenueGrp/ExclusionAmt2550
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt033018
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15756
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2550
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROGRAM SERVICES
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010251
IRS990/PYInvestmentIncomeAmt0-38535
IRS990/PYOtherExpensesAmt0156100
IRS990/PYOtherRevenueAmt0130155
IRS990/PYProgramServiceRevenueAmt054940
IRS990/PYRevenuesLessExpensesAmt0-439
IRS990/PYSalariesCompEmpBnftPaidAmt01150
IRS990/PYTotalExpensesAmt0157250
IRS990/PYTotalRevenueAmt0156811
IRS990/ReconcilationRevenueExpnssAmt0-3602
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0371554
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0367952
IRS990/SavingsAndTempCashInvstGrp/EOYAmt068101
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0175000
IRS990ScheduleD/BuildingsGrp/DepreciationAmt07000
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0182000
IRS990ScheduleD/EquipmentGrp/BookValueAmt09521
IRS990ScheduleD/EquipmentGrp/DepreciationAmt033916
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043437
IRS990ScheduleD/LandGrp/BookValueAmt0328000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0328000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt091008
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03619
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt094627
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0603529
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0176010
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0176010
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0195193
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0253159
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0253159
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt057966
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt019183
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt019183
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0ANDY HANSEN
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt02060 NW 94TH STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0CLIVE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0IA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd050325
IRS990ScheduleG/StatesWhereGamingConductedCd0IA
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ELKS LODGE IS A CHARITABLE/FRATERNAL ORGANIZATION. THE LODGE PRIMARILY PROMOTES YOUTH DRUG AWARENESS, YOUTH HOOP SHOOT, VETERAN RECOGNITION AND SUPPORT, AMERICAN ESSAY CONTEST AND OTHER CHARITABLE PROGRAMS. OUR PARTICIPATION IS IN THE FORM OF BOTH FINANCIAL AND MEMBER VOLUNTEER LABOR CONTRIBUTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROGRAM SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED BY ACCOUNTING ADN AUDITING COMMITTEE PRIOR TO FILING AND REPORTED VERBALLY TO GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE ONLY AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
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/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0733372
IRS990/TotalAssetsEOYAmt0712605
IRS990/TotalAssetsGrp/BOYAmt0733372
IRS990/TotalAssetsGrp/EOYAmt0712605
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06013
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0179212
IRS990/TotalFunctionalExpensesGrp/TotalAmt0179212
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0361818
IRS990/TotalLiabilitiesEOYAmt0344653
IRS990/TotalLiabilitiesGrp/BOYAmt0361818
IRS990/TotalLiabilitiesGrp/EOYAmt0344653
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0371554
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0367952
IRS990/TotalProgramServiceExpensesAmt0179212
IRS990/TotalProgramServiceRevenueAmt039324
IRS990/TotalRevenueGrp/ExclusionAmt0169287
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0310
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0175610
IRS990/TotalVolunteersCnt035
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0733372
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0712605
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02060 NW 94TH STREET
IRS990/USAddress/CityNm0CLIVE
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050325
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0WWW.WDMELKS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNY CARLSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05152521717
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-09-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS LODGE 2752
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0421350545
ReturnHeader/Filer/PhoneNum05152521717
ReturnHeader/Filer/USAddress/AddressLine1Txt02060 NW 94TH STREET
ReturnHeader/Filer/USAddress/CityNm0CLIVE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050325
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421130301
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHURING UITERMARKT SIMS MCCLEISHVERMEER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08550 NEW YORK AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0URBANDALE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.02$0.05$0.97$0.35$0.27$0.08
2024Detailed filing. Detailed filing data is available for this year.$0.95$0.05$0.90$0.31$0.22$0.09
2023Detailed filing. Detailed filing data is available for this year.$0.85$0.04$0.81$0.31$0.25$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.80$0.05$0.74$0.29$0.22$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.76$0.10$0.67$0.13$0.12$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.77$0.12$0.65$0.27$0.19$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.75$0.18$0.57$0.25$0.16$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.72$0.24$0.48$0.14$0.13$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.73$0.26$0.47$0.18$0.14$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.74$0.31$0.43$0.22$0.16$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.71$0.34$0.37$0.18$0.18$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.73$0.36$0.37$0.16$0.16$0.00
2013Summary only. Only limited summary data is available for this year.$0.37$0.00$0.37$0.17$0.17$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.00$0.37$0.16