Civic Intelligence

Benevolent & Protective Order of the Elks

990EZ • Fiscal year 2023 • EIN 46-0110160

Apr 01, 2022 to Mar 31, 2023 • Filed on Aug 11, 2023

PO Box 174Huron, SD 57350

(605) 352-8639

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.08x

Higher debt load relative to assets than 72% of similar nonprofits.

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

Liabilities / Revenue

85th percentile

0.30x

Higher debt load relative to revenue than 85% of similar nonprofits.

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

Net Margin

57th percentile

6.5%

Higher net margin than 57% of similar nonprofits.

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

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

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

Asset Growth

27th percentile

-5.4%

Faster asset growth than 27% of similar nonprofits.

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

Revenue Growth

65th percentile

17%

Faster revenue growth than 65% of similar nonprofits.

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

Assets

Down

$190,566

Down $10,905 (-5.4%) from 2022

Net Assets

Down

$176,218

Down $2,642 (-1.5%) from 2022

Liabilities

Down

$14,348

Down $8,263 (-37%) from 2022

Revenue

Up

$48,195

Up $6,925 (+17%) from 2022

Expenses

Up

$45,077

Up $8,589 (+24%) from 2022

Net Income

Down

$3,118

Down $1,664 (-35%) from 2022

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $89,716Liabilities 2012: $45,019Net Assets 2012: $44,6972012Assets 2013: $69,722Liabilities 2013: $40,235Net Assets 2013: $29,4872013Assets 2014: $77,961Liabilities 2014: $33,952Net Assets 2014: $44,0092014Assets 2015: $68,881Liabilities 2015: $42,883Net Assets 2015: $25,9982015Assets 2016: $79,524Liabilities 2016: $37,218Net Assets 2016: $42,3062016Assets 2017: $63,158Liabilities 2017: $40,991Net Assets 2017: $22,1672017Assets 2018: $64,122Liabilities 2018: $29,665Net Assets 2018: $34,4572018Assets 2019: $159,244Liabilities 2019: $2,987Net Assets 2019: $156,2572019Assets 2020: $156,106Liabilities 2020: $10,956Net Assets 2020: $145,1502020Assets 2021: $187,674Liabilities 2021: $12,925Net Assets 2021: $174,7492021Assets 2022: $201,471Liabilities 2022: $22,611Net Assets 2022: $178,8602022Assets 2023: $190,566Liabilities 2023: $14,348Net Assets 2023: $176,2182023Assets 2024: $198,104Liabilities 2024: $13,685Net Assets 2024: $184,4192024Assets 2025: $200,790Liabilities 2025: $21,632Net Assets 2025: $176,6762025

Highlighted filing

2023

Assets$190,566
Liabilities$14,348
Net Assets$176,218

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $226,953Expenses 2012: $201,061Net Income 2012: $25,8922012Expenses 2013: $187,0202013Revenue 2014: $217,669Expenses 2014: $203,147Net Income 2014: $14,5222014Revenue 2015: $115,313Expenses 2015: $133,324Net Income 2015: -$18,0112015Revenue 2016: $139,522Expenses 2016: $123,214Net Income 2016: $16,3082016Revenue 2017: $141,320Expenses 2017: $161,459Net Income 2017: -$20,1392017Revenue 2018: $77,963Expenses 2018: $65,673Net Income 2018: $12,2902018Revenue 2019: $167,381Expenses 2019: $47,696Net Income 2019: $119,6852019Revenue 2020: $52,239Expenses 2020: $51,022Net Income 2020: $1,2172020Revenue 2021: $49,871Expenses 2021: $40,917Net Income 2021: $8,9542021Revenue 2022: $41,270Expenses 2022: $36,488Net Income 2022: $4,7822022Revenue 2023: $48,195Expenses 2023: $45,077Net Income 2023: $3,1182023Revenue 2024: $39,442Expenses 2024: $41,849Net Income 2024: -$2,4072024Revenue 2025: $43,681Expenses 2025: $43,560Net Income 2025: $1212025

Highlighted filing

2023

Revenue$48,195
Expenses$45,077
Net Income$3,118
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Aug 11, 2023
Return Version
2022v5.0
Gross Receipts
$68,754
Mission and Program Overview

Mission

COMMUNITY SUPPORT

Program Services

DescriptionGrantsExpenses
THE LODGE CONTRIBUTES TO VARIOUS CHARITABLE ORGANIZATIONS, YOUTH ACTIVITES, AND VETERAN'S PROGRAMS.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DALE HELLERTrustee-$0--
RICK VAN VLEETSecretary-$0--
CRAIG SLEPIKASChariman-$0--
KENT HEDGETrustee-$0--
STEPHANIE BENNETTTreasurer-$0--
DUSTY KAUSTrustee-$0--
DONALD HOUCKTrustee-$0--
DENNIS KASPERSONExalted Rule-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pancake Breakfa$12,305$12,305$12,159$146
Cow Pie Income$8,534$8,534$4,000$4,534
Total Events$26,709$26,709$16,159$10,550
Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
46-0110160
Phone
6053528639
Address
PO BOX 174, HURON, SD 57350

Signing Officer

Name
Stephanie Bennett
Title
Treasurer
Phone
6053528639
Signed
2023-08-11

Preparer

Firm
Dakotaland Financial Services LLC
Address
1371 DAKOTA AVE S SUITE 100, HURON, SD 57350-3546
Preparer
Andrea E Brueggeman
Phone
6053538777
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Small fundraisers 975 total 975

Form 990-ez, Part I, Line 16

Expenses advertising 679 office expense 2,735 insurance expense 5,220 donations/contributions 10,740 member expense/benefits 9,316 grand lodge/state dues 6,476 non-investment depreciation 1,980 total 37,146

Form 990-ez, Part I, Line 20

Unrealized loss on investments -5,688 prior period adjustment -73

Form 990-ez, Part II, Line 24

Accounts receivable 0 500 198,223 198,223 less accumulated depreciation 170,724 172,704 edward jones 78,374 72,449 total 105,873 98,468

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 318 539 accrued property taxes 1,688 3,702 prepaid member dues 10,050 10,107 raffle fund 10,555 0

Raw XML Appendix150 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/PersonNm0STEPHANIE BENNETT
IRS990EZ/BooksInCareOfDetail/PhoneNum06053528639
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 174
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HURON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd057350
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt052268
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt050427
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt014542
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt03118
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0373
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0201472
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0190566
IRS990EZ/FundraisingGrossIncomeAmt033640
IRS990EZ/GrossReceiptsAmt068754
IRS990EZ/GroupExemptionNum01156
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt06002
IRS990EZ/LandAndBuildingsGrp/BOYAmt043331
IRS990EZ/LandAndBuildingsGrp/EOYAmt041671
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt013595
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0178861
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0176218
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0178861
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0176218
IRS990EZ/OccupancyRentUtltsAndMaintAmt07558
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DALE HELLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RICK VAN VLEET
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CRAIG SLEPIKAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KENT HEDGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4STEPHANIE BENNETT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5DUSTY KAUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6DONALD HOUCK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7DENNIS KASPERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CHARIMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7EXALTED RULE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0105873
IRS990EZ/OtherAssetsTotalDetail/EOYAmt098468
IRS990EZ/OtherChangesInNetAssetsAmt0-5761
IRS990EZ/OtherExpensesTotalAmt037146
IRS990EZ/OtherRevenueTotalAmt0975
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0COMMUNITY SUPPORT
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE LODGE CONTRIBUTES TO VARIOUS CHARITABLE ORGANIZATIONS, YOUTH ACTIVITES, AND VETERAN'S PROGRAMS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt020559
IRS990EZ/SpecialEventsNetIncomeLossAmt013081
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt022611
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt014348
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt045077
IRS990EZ/TotalRevenueAmt048195
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0[email protected]
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt016159
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PANCAKE BREAKFA
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0COW PIE INCOME
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt012305
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt08534
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt05870
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt026709
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt012305
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt08534
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt05870
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt026709
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt010550
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt016159
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt012159
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt04000
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SMALL FUNDRAISERS 975 TOTAL 975
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES ADVERTISING 679 OFFICE EXPENSE 2,735 INSURANCE EXPENSE 5,220 DONATIONS/CONTRIBUTIONS 10,740 MEMBER EXPENSE/BENEFITS 9,316 GRAND LODGE/STATE DUES 6,476 NON-INVESTMENT DEPRECIATION 1,980 TOTAL 37,146
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNREALIZED LOSS ON INVESTMENTS -5,688 PRIOR PERIOD ADJUSTMENT -73
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS RECEIVABLE 0 500 198,223 198,223 LESS ACCUMULATED DEPRECIATION 170,724 172,704 EDWARD JONES 78,374 72,449 TOTAL 105,873 98,468
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOUNTS PAYABLE AND ACCRUED EXPENSES 318 539 ACCRUED PROPERTY TAXES 1,688 3,702 PREPAID MEMBER DUES 10,050 10,107 RAFFLE FUND 10,555 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHANIE BENNETT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06053528639
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0THE ELKS
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0460110160
ReturnHeader/Filer/PhoneNum06053528639
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 174
ReturnHeader/Filer/USAddress/CityNm0HURON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057350
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474695907
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAKOTALAND FINANCIAL SERVICES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01371 DAKOTA AVE S SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HURON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0573503546
ReturnHeader/PreparerPersonGrp/PhoneNum06053538777
ReturnHeader/PreparerPersonGrp/PreparationDt02023-08-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANDREA E BRUEGGEMAN
ReturnHeader/ReturnTs02023-08-11T17:53:31-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0STEPHANIE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BENNETT
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.$2.01$0.22$1.77$0.44$0.44$0.00
2024Detailed filing. Detailed filing data is available for this year.$1.98$0.14$1.84$0.39$0.42$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.91$0.14$1.76$0.48$0.45$0.03
2022Detailed filing. Detailed filing data is available for this year.$2.01$0.23$1.79$0.41$0.36$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.88$0.13$1.75$0.50$0.41$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.56$0.11$1.45$0.52$0.51$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.59$0.03$1.56$1.67$0.48$1.20
2018Detailed filing. Detailed filing data is available for this year.$0.64$0.30$0.34$0.78$0.66$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.63$0.41$0.22$1.41$1.61$0.20
2016Detailed filing. Detailed filing data is available for this year.$0.80$0.37$0.42$1.40$1.23$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.69$0.43$0.26$1.15$1.33$0.18
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.34$0.44$2.18$2.03$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.40$0.29$1.87
2012Summary only. Only limited summary data is available for this year.$0.90$0.45$0.45$2.27$2.01$0.26