Civic Intelligence

Benevolent & Protective Order of North Dakota Elks Assn

990 • Fiscal year 2016 • EIN 45-6012705

Apr 01, 2015 to Mar 31, 2016 • Filed on Aug 29, 2016

600 Columbia DriveBismarck, ND 58504

(701) 223-4319

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

16th percentile

-18%

Higher net margin than 16% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$3,850

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

21st percentile

-5.3%

Faster asset growth than 21% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

9th percentile

-35%

Faster revenue growth than 9% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$3,990,551

Down $223,192 (-5.3%) from 2015

Net Assets

Down

$3,990,551

Down $223,192 (-5.3%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$581,371

Down $308,138 (-35%) from 2015

Expenses

Up

$684,369

Up $146,182 (+27%) from 2015

Net Income

Down

-$102,998

Down $454,320 (-129%) from 2015

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2012: $841,778Liabilities 2012: $0Net Assets 2012: $841,7782012Assets 2013: $1,032,957Liabilities 2013: $0Net Assets 2013: $1,032,9572013Assets 2014: $3,418,333Liabilities 2014: $0Net Assets 2014: $3,418,3332014Assets 2015: $4,213,743Liabilities 2015: $0Net Assets 2015: $4,213,7432015Assets 2016: $3,990,551Liabilities 2016: $0Net Assets 2016: $3,990,5512016Assets 2017: $3,260,550Liabilities 2017: $0Net Assets 2017: $3,260,5502017Assets 2018: $3,368,224Liabilities 2018: $920Net Assets 2018: $3,367,3042018Assets 2019: $4,032,989Liabilities 2019: $698Net Assets 2019: $4,032,2912019Assets 2020: $5,517,259Liabilities 2020: $564Net Assets 2020: $5,516,6952020Assets 2021: $5,377,666Liabilities 2021: $0Net Assets 2021: $5,377,6662021Assets 2022: $6,824,814Liabilities 2022: $0Net Assets 2022: $6,824,8142022Assets 2023: $7,795,066Liabilities 2023: $0Net Assets 2023: $7,795,0662023Assets 2024: $8,076,386Liabilities 2024: $419Net Assets 2024: $8,075,9672024Assets 2025: $10,598,197Liabilities 2025: $7,489Net Assets 2025: $10,590,7082025

Highlighted filing

2016

Assets$3,990,551
Liabilities$0
Net Assets$3,990,551

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $354,7632012Expenses 2013: $445,5822013Revenue 2014: $1,190,119Expenses 2014: $426,762Net Income 2014: $763,3572014Revenue 2015: $889,509Expenses 2015: $538,187Net Income 2015: $351,3222015Revenue 2016: $581,371Expenses 2016: $684,369Net Income 2016: -$102,9982016Revenue 2017: $839,662Expenses 2017: $638,764Net Income 2017: $200,8982017Revenue 2018: $837,659Expenses 2018: $694,644Net Income 2018: $143,0152018Revenue 2019: $870,356Expenses 2019: $680,561Net Income 2019: $189,7952019Revenue 2020: $1,433,700Expenses 2020: $711,399Net Income 2020: $722,3012020Revenue 2021: $573,847Expenses 2021: $691,190Net Income 2021: -$117,3432021Revenue 2022: $1,569,133Expenses 2022: $776,450Net Income 2022: $792,6832022Revenue 2023: $1,871,740Expenses 2023: $1,352,275Net Income 2023: $519,4652023Revenue 2024: $1,063,106Expenses 2024: $1,001,195Net Income 2024: $61,9112024Revenue 2025: $3,651,604Expenses 2025: $1,436,629Net Income 2025: $2,214,9752025

Highlighted filing

2016

Revenue$581,371
Expenses$684,369
Net Income-$102,998
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Aug 29, 2016
Return Version
2015v2.1
Gross Receipts
$582,835
Mission and Program Overview

Mission

The association is organized to protect and promote the interest of elk members in north dakota and to exchange ideas beneficial to the individual lodges.the association also operates a summer camp for children and adults with special needs

The association is organized to protect and promote the interest of elks in north dakota and to exchange ideas beneficial to the individual lodges. The association also operates a summer camp for children and adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$2,130,839$2,010,645▼ $120,194
Land, Buildings, and Equipment, Net$740,429$870,823▲ $130,394
Savings and Temporary Cash Investments$754,507$760,108▲ $5,601
Cash and Non-Interest-Bearing Accounts$587,968$348,975▼ $238,993
Total Assets$4,213,743$3,990,551▼ $223,192
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$3,360,080$3,382,090▲ $22,010
Temporarily Rstr Net Assets$853,663$608,461▼ $245,202
Total Net Assets Fund Balance$4,213,743$3,990,551▼ $223,192
Total Liabilities and Net Assets / Fund Balance$4,213,743$3,990,551▼ $223,192

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$674,421$534,434$1,208,855
Equipment$121,402$341,688$463,090
Land$75,000-$75,000
Investment Program Related Org$2,010,645--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Cary BackstrandTreasurer$3,850$3,850

Board Members and Trustees

NameTitle
Steve DavisTrustee Chair
George SmetanaPresident
Paul BoschPresident Elect
Laurie NovakVice President
Curtis NovakTrustee
Larry StangTrustee
Neil Tex WeatherlyTrustee
Prace RamsdellTrustee Secretary
Steve VaughanSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$344,041
Program Service Revenue
$0
Investment Income
$5,938
Other Revenue
$231,392
All Other Contributions
$226,825
Change in Net Assets
$-102,998

Audited Revenue Reconciliation

Revenue per Audited Statements
$581,371
Revenue Not Reported on Form 990
$-120,194
Total Revenue per Audited Statements
$461,177
Total Revenue per Form 990
$581,371
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$353,306
Salaries, Compensation, and Employee Benefits$331,063
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$224,531--$224,531
Current Officers, Directors, Trustees, and Key Employees$43,817$36,758-$80,575
Occupancy$44,584--$44,584
Depreciation Depletion-$43,061-$43,061
Insurance$33,321--$33,321
Advertising$16,482$13,354-$29,836
Payroll Taxes$20,982$2,593-$23,575
Office Expenses$12,212$4,108-$16,320
Conferences and Meetings-$15,460-$15,460
Other Expenses$116,925$11,777-$11,777
Travel$2,200$4,016-$6,216
Fees for Services Accounting$3,225$2,175-$5,400
Pension Plan Contributions$1,388$994-$2,382
Total Functional Expenses$550,073$134,296$0$684,369

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$684,369
Total Expenses per Audited Statements$684,369
Total Expenses per Form 990$684,369
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
Giving Hearts$64,274---
Total Events$64,274---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

A copy or the form 990 is mailed to all members of the governing board

Form 990, Part VI, Section C, Line 19

The organization makes its governing policies financial statements available to the public by request

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of North Dakota Elks Assn
EIN
45-6012705
Phone
7012234319
Address
600 COLUMBIA DRIVE, BISMARCK, ND 58504

Signing Officer

Name
Cary Backstrand
Title
Treasurer
Signed
2016-08-29
Discuss with paid preparer
No

Organization Details

Principal Officer
Cary Backstrand
Formed
2000
Legal Domicile
Nd
Voting Board Members
10
Independent Board Members
10
Employees
43

Preparer

Firm
Senger & Associates Pc
Address
1640 E CAPITOL AVE, BISMARCK, ND 58501
Preparer
Patrick J Senger
Phone
7012224100
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IRS990/PYSalariesCompEmpBnftPaidAmt0253945
IRS990/PYTotalExpensesAmt0538187
IRS990/PYTotalRevenueAmt0889509
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-102998
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt042170
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0true
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0754507
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0760108
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0344041
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0531767
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0265104
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0313600
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0279151
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01733663
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt05938
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02498
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02398
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0322611
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt024356
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0357801
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01897
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01660
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01946
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02178
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01621
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt09302
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05938
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02498
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02398
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0322611
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt024356
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0357801
IRS990ScheduleA/InvestmentIncomeCYPct00.09910
IRS990ScheduleA/InvestmentIncomePYPct00.13390
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0230959
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0354782
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0922464
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01508205
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.48300
IRS990ScheduleA/PublicSupportPY509Pct00.49070
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt01742965
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0345938
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0533427
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0267050
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0315778
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0280772
IRS990ScheduleA/Total509Grp/TotalAmt01742965
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0582835
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0890707
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01191912
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0638389
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0305128
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03608971
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0674421
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0534434
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01208855
IRS990ScheduleD/EquipmentGrp/BookValueAmt0121402
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0341688
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0463090
IRS990ScheduleD/ExpensesSubtotalAmt0684369
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt02010645
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0MINERAL RIGHTS
IRS990ScheduleD/LandGrp/BookValueAmt075000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt075000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherRevenueAmt0-120194
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedAmt0-120194
IRS990ScheduleD/RevenueSubtotalAmt0581371
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0870823
IRS990ScheduleD/TotalBookValueProgramRltdAmt02010645
IRS990ScheduleD/TotalExpensesPerForm990Amt0684369
IRS990ScheduleD/TotalRevenuePerForm990Amt0581371
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0461177
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0684369
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt064274
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt064274
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GIVING HEARTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt064274
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt064274
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OR THE FORM 990 IS MAILED TO ALL MEMBERS OF THE GOVERNING BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING POLICIES FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0853663
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0608461
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04213743
IRS990/TotalAssetsEOYAmt03990551
IRS990/TotalAssetsGrp/BOYAmt04213743
IRS990/TotalAssetsGrp/EOYAmt03990551
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0344041
IRS990/TotalEmployeeCnt043
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0134296
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0550073
IRS990/TotalFunctionalExpensesGrp/TotalAmt0684369
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.6$0.01$10.6$3.65$1.44$2.21
2024Summary only. Only limited summary data is available for this year.$8.08$0.00$8.08$1.06$1.00$0.06
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.80$0.00$7.80$1.87$1.35$0.52
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.82$0.00$6.82$1.57$0.78$0.79
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.38$0.00$5.38$0.57$0.69$0.12
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.52$0.00$5.52$1.43$0.71$0.72
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.03$0.00$4.03$0.87$0.68$0.19
2018Summary only. Only limited summary data is available for this year.$3.37$0.00$3.37$0.84$0.69$0.14
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.26$0.00$3.26$0.84$0.64$0.20
2016Detailed filing. Detailed filing data is available for this year.$3.99$0.00$3.99$0.58$0.68$0.10
2015Summary only. Only limited summary data is available for this year.$4.21$0.00$4.21$0.89$0.54$0.35
2014Summary only. Only limited summary data is available for this year.$3.42$0.00$3.42$1.19$0.43$0.76
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.00$1.03$0.45
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.00$0.84$0.35