Civic Intelligence

Benevolent & Protective Order of the Elks

990EZ • Fiscal year 2024 • EIN 46-0110160

Apr 01, 2023 to Mar 31, 2024 • Filed on Jul 29, 2024

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

71st percentile

0.07x

Higher debt load relative to assets than 71% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.35x

Higher debt load relative to revenue than 87% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Net Margin

30th percentile

-6.1%

Higher net margin than 30% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

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.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Asset Growth

59th percentile

4.0%

Faster asset growth than 59% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-18%

Faster revenue growth than 18% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$198,104

Up $7,538 (+4.0%) from 2023

Net Assets

Up

$184,419

Up $8,201 (+4.7%) from 2023

Liabilities

Down

$13,685

Down $663 (-4.6%) from 2023

Revenue

Down

$39,442

Down $8,753 (-18%) from 2023

Expenses

Down

$41,849

Down $3,228 (-7.2%) from 2023

Net Income

Down

-$2,407

Down $5,525 (-177%) from 2023

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

2024

Assets$198,104
Liabilities$13,685
Net Assets$184,419

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

2024

Revenue$39,442
Expenses$41,849
Net Income-$2,407
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Jul 29, 2024
Return Version
2023v5.0
Gross Receipts
$79,804
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
JAMIE GUERICKETrustee-$0--
RICK VAN VLEETSecretary-$0--
CRAIG SLEPIKASChariman-$0--
KENT HEDGETrustee-$0--
STEPHANIE BENNETTTreasurer-$0--
DUSTY KAUSTrustee-$0--
DENNIS BENNETTTrustee-$0--
DON BENNETTExalted Rule-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Queen of Hearts$14,836$14,836$7,368$7,468
Pancake Breakfa$14,241$14,241$14,512$-271
Total Events$37,817$37,817$34,918$2,899
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
2024-07-29

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 302 total 302

Form 990-ez, Part I, Line 16

Expenses advertising 361 office expense 2,607 convention 888 insurance expense 5,867 donations/contributions 10,750 member expense/benefits 5,156 grand lodge/state dues 7,238 non-investment depreciation 1,979 total 34,846

Form 990-ez, Part I, Line 20

Unrealized gains on investments 10,607

Form 990-ez, Part II, Line 24

Accounts receivable 500 0 198,223 198,223 less accumulated depreciation 172,704 174,683 edward jones 72,449 82,051 total 98,468 105,591

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 538 48 accrued property taxes 3,702 3,587 prepaid member dues 10,107 10,050

Raw XML Appendix151 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/BOYAmt050427
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt050367
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt013514
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-2407
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0655
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0190566
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0198104
IRS990EZ/FundraisingGrossIncomeAmt046220
IRS990EZ/GrossReceiptsAmt079804
IRS990EZ/GroupExemptionNum01156
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt06003
IRS990EZ/LandAndBuildingsGrp/BOYAmt041671
IRS990EZ/LandAndBuildingsGrp/EOYAmt042146
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt013765
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0176219
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0184419
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0176219
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0184419
IRS990EZ/OccupancyRentUtltsAndMaintAmt06348
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/PersonNm0JAMIE GUERICKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RICK VAN VLEET
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CRAIG SLEPIKAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KENT HEDGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4STEPHANIE BENNETT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5DUSTY KAUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6DENNIS BENNETT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7DON BENNETT
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/BOYAmt098468
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0105591
IRS990EZ/OtherChangesInNetAssetsAmt010607
IRS990EZ/OtherExpensesTotalAmt034846
IRS990EZ/OtherRevenueTotalAmt0302
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/SpecialEventsDirectExpensesAmt040362
IRS990EZ/SpecialEventsNetIncomeLossAmt05858
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt014347
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt013685
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt041849
IRS990EZ/TotalRevenueAmt039442
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0[email protected]
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt08878
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt08878
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt034918
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0QUEEN OF HEARTS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0PANCAKE BREAKFA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt014836
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt014241
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt08740
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt037817
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt014836
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt014241
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt08740
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt037817
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt02899
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt04160
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt026040
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt07368
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt014512
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SMALL FUNDRAISERS 302 TOTAL 302
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES ADVERTISING 361 OFFICE EXPENSE 2,607 CONVENTION 888 INSURANCE EXPENSE 5,867 DONATIONS/CONTRIBUTIONS 10,750 MEMBER EXPENSE/BENEFITS 5,156 GRAND LODGE/STATE DUES 7,238 NON-INVESTMENT DEPRECIATION 1,979 TOTAL 34,846
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNREALIZED GAINS ON INVESTMENTS 10,607
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS RECEIVABLE 500 0 198,223 198,223 LESS ACCUMULATED DEPRECIATION 172,704 174,683 EDWARD JONES 72,449 82,051 TOTAL 98,468 105,591
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOUNTS PAYABLE AND ACCRUED EXPENSES 538 48 ACCRUED PROPERTY TAXES 3,702 3,587 PREPAID MEMBER DUES 10,107 10,050
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/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHANIE BENNETT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06053528639
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-29
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/PreparationDt02024-07-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANDREA E BRUEGGEMAN
ReturnHeader/ReturnTs02024-07-30T17:42:09-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-04-01
ReturnHeader/TaxPeriodEndDt02024-03-31
ReturnHeader/TaxYr02023

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