Civic Intelligence

Rapid City Elks Lodge 1187

990 • Fiscal year 2014 • EIN 46-0129962

Apr 01, 2013 to Mar 31, 2014 • Filed on Aug 07, 2014

Organization ProfileRCELKS.ORG
3333 E 39th Street57703

(605) 393-1187

Siviq Scores

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

Liabilities / Assets

87th percentile

0.36x

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

2014 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

67th percentile

0.33x

Higher debt load relative to revenue than 67% of similar nonprofits.

2014 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2014

Net Margin

45th percentile

-0.6%

Higher net margin than 45% of similar nonprofits.

2014 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

77th percentile

$12,000

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2014 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2014

Asset Growth

68th percentile

3.3%

Faster asset growth than 68% of similar nonprofits.

2014 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$868,249

Up $27,483 (+3.3%) from 2013

Net Assets

Up

$553,768

Up $21,188 (+4.0%) from 2013

Liabilities

Up

$314,481

Up $6,295 (+2.0%) from 2013

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin45th percentile

Revenue

$965,948

No earlier filing loaded for comparison.

Expenses

Down

$972,050

Down $99,246 (-9.3%) from 2013

Net Income

-$6,102

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth68th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $1,088,027Liabilities 2011: $327,097Net Assets 2011: $760,9302011Assets 2012: $987,409Liabilities 2012: $327,185Net Assets 2012: $660,2242012Assets 2013: $840,766Liabilities 2013: $308,186Net Assets 2013: $532,5802013Assets 2014: $868,249Liabilities 2014: $314,481Net Assets 2014: $553,7682014Assets 2015: $944,927Liabilities 2015: $368,761Net Assets 2015: $576,1662015Assets 2016: $971,835Liabilities 2016: $344,353Net Assets 2016: $627,4822016Assets 2017: $988,905Liabilities 2017: $348,503Net Assets 2017: $640,4022017Assets 2018: $911,856Liabilities 2018: $309,943Net Assets 2018: $601,9132018Assets 2019: $970,356Liabilities 2019: $496,691Net Assets 2019: $473,6652019Assets 2020: $913,730Liabilities 2020: $417,820Net Assets 2020: $495,9102020Assets 2021: $985,205Liabilities 2021: $174,153Net Assets 2021: $811,0522021Assets 2024: $989,433Liabilities 2024: $112,427Net Assets 2024: $877,0062024

Highlighted filing

2014

Assets$868,249
Liabilities$314,481
Net Assets$553,768
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,190,3692011Expenses 2012: $1,160,8862012Expenses 2013: $1,071,2962013Revenue 2014: $965,948Expenses 2014: $972,050Net Income 2014: -$6,1022014Revenue 2015: $961,177Expenses 2015: $937,124Net Income 2015: $24,0532015Revenue 2016: $1,033,772Expenses 2016: $969,070Net Income 2016: $64,7022016Revenue 2017: $976,849Expenses 2017: $999,372Net Income 2017: -$22,5232017Revenue 2018: $956,584Expenses 2018: $989,265Net Income 2018: -$32,6812018Revenue 2019: $1,074,250Expenses 2019: $1,196,789Net Income 2019: -$122,5392019Revenue 2020: $221,087Expenses 2020: $161,965Net Income 2020: $59,1222020Revenue 2021: $406,259Expenses 2021: $137,809Net Income 2021: $268,4502021Revenue 2024: $202,587Expenses 2024: $251,694Net Income 2024: -$49,1072024

Highlighted filing

2014

Revenue$965,948
Expenses$972,050
Net Income-$6,102
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Aug 7, 2014
Return Version
2013v3.1
Gross Receipts
$1,195,936
Mission and Program Overview

Mission

FRATERNAL ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$507,350$438,072▼ $69,278
Cash and Non-Interest-Bearing Accounts$154,675$201,626▲ $46,951
Investments Other Securities$103,690$130,980▲ $27,290
Inventories for Sale or Use$46,600$32,190▼ $14,410
Investments in Publicly Traded Securities$938$30,821▲ $29,883
Savings and Temporary Cash Investments$10,011$30,018▲ $20,007
Prepaid Expenses and Deferred Charges$13,985$994▼ $12,991
Accounts Receivable$56$87▲ $31
Total Assets$840,766$868,249▲ $27,483
Other Assets Total$3,461$3,461→ $0
Liabilities
Deferred Revenue$217,952$227,574▲ $9,622
Accounts Payable and Accrued Expenses$90,234$86,907▼ $3,327
Total Liabilities$308,186$314,481▲ $6,295
Net Assets / Fund Balance
Unrestricted Net Assets$425,429$397,987▼ $27,442
Permanently Rstr Net Assets$103,690$130,980▲ $27,290
Temporarily Rstr Net Assets$3,461$24,801▲ $21,340
Total Net Assets Fund Balance$532,580$553,768▲ $21,188
Total Liabilities and Net Assets / Fund Balance$840,766$868,249▲ $27,483

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$174,860$1,227,262$1,402,122
Buildings$170,183$379,435$549,618
Land$93,029-$93,029
Other Securities$130,980--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$107,151-▲ $28,580-$134,441
2012$99,741-▲ $8,694-$107,151
2011$86,225-▲ $18,000-$99,741
2010$97,501$6,291▲ $2,618-$86,225
2009$68,642$9,413▲ $37,210-$97,501
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Dennis RiskeSecretaryPT$12,000$12,000

Board Members and Trustees

NameTitle
Alan SarverTrustee
Andy GayTrustee
Dennis JohnsonTrustee
Gary GrossTrustee
Shawn BoltonTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$35,990
Program Service Revenue
$625,082
Investment Income
$5,179
Other Revenue
$299,697
All Other Contributions
$35,990
Change in Net Assets
$-6,102
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$496,327
Other Expenses$465,074
Grants and Similar Amounts Paid$10,649
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$406,366
Occupancy---$113,920
Depreciation Depletion---$83,011
All Other Expenses---$61,064
Insurance---$40,719
Payroll Taxes---$40,283
Other Employee Benefits---$37,678
Other Expenses---$20,476
Comp Disqual Persons---$12,000
Grants to Domestic Orgs---$5,899
Fees for Services Accounting---$5,035
Advertising---$4,892
Grants to Domestic Individuals---$4,750
Fees for Services Other---$3,834
Conferences and Meetings---$1,838
Travel---$1,804
Interest---$18
Total Functional Expenses$0$0$0$972,050
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
26-3718342-3NAT'L FOUNDATION$5,899
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,544
Gaming Gross Income$78
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
Yes
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

“The organization's members elect the board of directors.”

Form 990, Page 6, Part VI, Line 7B

“The actions of the board of directors is subject to member approval.”

Form 990, Page 6, Part VI, Line 11B

“The form 990 is made available to all governing board members. It is reviewed by the audit committee, treasurer and lodge secretary prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“Officers/members are to disclose any conflicts of interest to the governing body.”

Form 990, Page 6, Part VI, Line 15A

“Governing board reviews and sets salaries for all management personnel.”

Form 990, Page 6, Part VI, Line 15B

“Governing board reviews/sets compensation for all officers and key employees.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available at the rapid city elks lodge located at 3333 e. 39th street, rapid city, sd 57701 and are available upon request.”

Filing and Contact Details

Filer

EIN
46-0129962
Phone
6053931187

Signing Officer

Name
Dennis Riske
Title
Secretary
Phone
6053931187
Signed
2014-08-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Riske
Formed
1910
Legal Domicile
Sd
Voting Board Members
5
Independent Board Members
5
Employees
70
Volunteers
89

Preparer

Preparer
Dennis O Desmet
Phone
6053488870
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The elks lodge maintains an endowment fund to fund charitable giving.”

Schedule D, Page 3, Part X

“The lodge has implemented the accounting guidance for uncertainty in income taxes using the provisions of fas asc 740, income taxes. Using that guidance, tax positions will initially need to be recognized in the financial statements when it is more-likely-than-not the position will sustained upon examination by the taxing authorities. As of march, 31, 2014, the lodge had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The lodge's income tax filings are subject to audit by various taxing authorities. The lodge is no longer subject to federal income tax examinations by taxing authorities for years before 2010. Management continually evaluates expiring statutes of limitation, audits, proposed settlements, changes in tax law and new authoritative rulings. The lodge believes their estimates are appropriate based on current facts and circumstances. Interest and penalties assessed by income taxing authorities, if any, are included in interest expense.”

Raw XML AppendixShowing 400 of 408 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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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt093029
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0130980
IRS990ScheduleD/OtherSecuritiesGrp/Desc0US BANK CORP STOCK
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.98000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ELKS LODGE MAINTAINS AN ENDOWMENT FUND TO FUND CHARITABLE GIVING.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE LODGE HAS IMPLEMENTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FAS ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS WILL INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. AS OF MARCH, 31, 2014, THE LODGE HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE LODGE'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE LODGE IS NO LONGER SUBJECT TO FEDERAL INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2010. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATION, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. THE LODGE BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. INTEREST AND PENALTIES ASSESSED BY INCOME TAXING AUTHORITIES, IF ANY, ARE INCLUDED IN INTEREST EXPENSE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/RecipientTable/USAddress/City0CHICAGO
IRS990ScheduleI/RecipientTable/USAddress/State0IL
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S MEMBERS ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ACTIONS OF THE BOARD OF DIRECTORS IS SUBJECT TO MEMBER APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS MADE AVAILABLE TO ALL GOVERNING BOARD MEMBERS. IT IS REVIEWED BY THE AUDIT COMMITTEE, TREASURER AND LODGE SECRETARY PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICERS/MEMBERS ARE TO DISCLOSE ANY CONFLICTS OF INTEREST TO THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING BOARD REVIEWS AND SETS SALARIES FOR ALL MANAGEMENT PERSONNEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING BOARD REVIEWS/SETS COMPENSATION FOR ALL OFFICERS AND KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE AVAILABLE AT THE RAPID CITY ELKS LODGE LOCATED AT 3333 E. 39TH STREET, RAPID CITY, SD 57701 AND ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$868,249
Liabilities
$314,481
Net assets
$553,768
Revenue
$965,948
Expenses
$972,050
Net income
-$6,102
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.99$0.11$0.88$0.20$0.25$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.99$0.17$0.81$0.41$0.14$0.27
2020Detailed filing. Detailed filing data is available for this year.$0.91$0.42$0.50$0.22$0.16$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.97$0.50$0.47$1.07$1.20$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.91$0.31$0.60$0.96$0.99$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.99$0.35$0.64$0.98$1.00$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.97$0.34$0.63$1.03$0.97$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.94$0.37$0.58$0.96$0.94$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.87$0.31$0.55$0.97$0.97$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.31$0.53$1.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.33$0.66$1.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.33$0.76$1.19