Civic Intelligence

Benevolent & Protective Order of Elks Watertown Lodge # 838

990 • Fiscal year 2023 • EIN 46-0203420

Apr 01, 2022 to Mar 31, 2023 • Filed on Jul 07, 2023

PO Box 481Watertown, SD 57201

(605) 886-5152

Siviq Scores

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

Liabilities / Assets

64th percentile

0.07x

Higher debt load relative to assets than 64% of similar nonprofits.

2023 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.11x

Higher debt load relative to revenue than 59% of similar nonprofits.

2023 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2023

Net Margin

43rd percentile

2.0%

Higher net margin than 43% of similar nonprofits.

2023 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

56th percentile

$0

Higher top officer pay than 56% of similar nonprofits.

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

2023 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2023

Asset Growth

36th percentile

-0.6%

Faster asset growth than 36% of similar nonprofits.

2023 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

68th percentile

20%

Faster revenue growth than 68% of similar nonprofits.

2023 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$602,573

Down $3,502 (-0.6%) from 2022

Net Assets

Up

$560,295

Up $20,087 (+3.7%) from 2022

Liabilities

Down

$42,278

Down $23,589 (-36%) from 2022

Revenue

Up

$380,011

Up $63,261 (+20%) from 2022

Expenses

Up

$372,285

Up $98,051 (+36%) from 2022

Net Income

Down

$7,726

Down $34,790 (-82%) from 2022

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $776,570Liabilities 2012: $100,007Net Assets 2012: $676,5632012Assets 2013: $773,852Liabilities 2013: $129,279Net Assets 2013: $644,5732013Assets 2014: $758,280Liabilities 2014: $144,091Net Assets 2014: $614,1892014Assets 2015: $711,092Liabilities 2015: $116,303Net Assets 2015: $594,7892015Assets 2016: $710,845Liabilities 2016: $100,554Net Assets 2016: $610,2912016Assets 2017: $670,965Liabilities 2017: $79,686Net Assets 2017: $591,2792017Assets 2018: $650,948Liabilities 2018: $67,015Net Assets 2018: $583,9332018Assets 2019: $622,586Liabilities 2019: $80,683Net Assets 2019: $541,9032019Assets 2020: $620,814Liabilities 2020: $86,389Net Assets 2020: $534,4252020Assets 2021: $647,297Liabilities 2021: $121,972Net Assets 2021: $525,3252021Assets 2022: $606,075Liabilities 2022: $65,867Net Assets 2022: $540,2082022Assets 2023: $602,573Liabilities 2023: $42,278Net Assets 2023: $560,2952023Assets 2024: $589,925Liabilities 2024: $53,774Net Assets 2024: $536,1512024Assets 2025: $557,919Liabilities 2025: $38,961Net Assets 2025: $518,9582025

Highlighted filing

2023

Assets$602,573
Liabilities$42,278
Net Assets$560,295

Operations Trend

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

$400K$200K$0-$200KExpenses 2012: $295,7302012Expenses 2013: $300,6052013Revenue 2014: $276,277Expenses 2014: $308,060Net Income 2014: -$31,7832014Revenue 2015: $321,224Expenses 2015: $340,394Net Income 2015: -$19,1702015Revenue 2016: $343,662Expenses 2016: $328,239Net Income 2016: $15,4232016Revenue 2017: $301,425Expenses 2017: $320,838Net Income 2017: -$19,4132017Revenue 2018: $298,057Expenses 2018: $305,402Net Income 2018: -$7,3452018Revenue 2019: $297,415Expenses 2019: $335,705Net Income 2019: -$38,2902019Revenue 2020: $253,864Expenses 2020: $287,145Net Income 2020: -$33,2812020Revenue 2021: $253,347Expenses 2021: $223,692Net Income 2021: $29,6552021Revenue 2022: $316,750Expenses 2022: $274,234Net Income 2022: $42,5162022Revenue 2023: $380,011Expenses 2023: $372,285Net Income 2023: $7,7262023Revenue 2024: $262,919Expenses 2024: $287,812Net Income 2024: -$24,8932024Revenue 2025: $241,558Expenses 2025: $259,783Net Income 2025: -$18,2252025

Highlighted filing

2023

Revenue$380,011
Expenses$372,285
Net Income$7,726
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Jul 7, 2023
Return Version
2022v5.0
Gross Receipts
$538,561
Mission and Program Overview

Mission

Promoting charity, justice, & brotherly love which are cardinal principles of the order.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$540,208$560,295▲ $20,087
Land, Buildings, and Equipment, Net$536,777$554,838▲ $18,061
Cash and Non-Interest-Bearing Accounts$61,173$34,886▼ $26,287
Inventories for Sale or Use$8,125$12,849▲ $4,724
Total Assets$606,075$602,573▼ $3,502
Liabilities
Unsecured Notes Loans Payable$44,033--
Deferred Revenue-$24,105-
Other Liabilities$11,493$12,799▲ $1,306
Accounts Payable and Accrued Expenses$10,341$5,374▼ $4,967
Total Liabilities$65,867$42,278▼ $23,589
Net Assets / Fund Balance
Total Net Assets Fund Balance$540,208$560,295▲ $20,087
Total Liabilities and Net Assets / Fund Balance$606,075$602,573▼ $3,502

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$401,066$375,941$777,007
Equipment$5,267$248,769$254,036
Land$148,505-$148,505
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$48,317
Program Service Revenue
$6,103
Investment Income
$29
Other Revenue
$325,562
All Other Contributions
$11,071
Change in Net Assets
$7,726
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$199,583
Salaries, Compensation, and Employee Benefits$170,755
Grants and Similar Amounts Paid$1,947
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$149,800--$149,800
Occupancy$36,691--$36,691
All Other Expenses$32,867$2,296-$35,163
Depreciation Depletion$21,701--$21,701
Fees for Services Accounting-$17,691-$17,691
Payroll Taxes$16,825--$16,825
Advertising$11,186--$11,186
Insurance$10,047--$10,047
Office Expenses$2,251$4,306-$6,557
Other Expenses$5,169$5,463-$5,169
Other Employee Benefits$4,130--$4,130
Conferences and Meetings-$2,211-$2,211
Interest$1,672--$1,672
Grants to Domestic Orgs$1,339--$1,339
Fees for Services Other$810--$810
Grants to Domestic Individuals$608--$608
Total Functional Expenses$340,318$31,967$0$372,285
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$50,129
Fundraising Direct Expenses$25,135
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gun Raffle$30,700$30,700-$30,700
Fishing Equipme$6,882$6,882-$6,882
Total Events$37,582$37,582$20,751$16,831
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Restricted Funds Held$8,240
Prepaid Income (gift Cards)$2,548
Sales Tax Payable$1,825
Payroll Tax Liabilities$186
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
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
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Organization employs a restaurant manager.

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

No review has or will be conducted.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
46-0203420
Phone
6058865152
Address
PO BOX 481, WATERTOWN, SD 57201

Signing Officer

Name
John Stonebarger
Title
Secretary
Phone
6058865152
Signed
2023-07-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roberta Laframboise
Legal Domicile
Sd
Voting Board Members
8
Independent Board Members
8
Employees
29
Volunteers
471

Preparer

Firm
William Neale & Co Pc
Address
304 9TH AVE SE PO BOX 490, WATERTOWN, SD 57201-0490
Preparer
David W Neale
Phone
6058866028
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers provided assistance with veteran service events, health fairs/blood banks, and other community service projects.

Form 990, Part XI, Line 9

Book / tax depreciation difference 746 partial reversal of fye 3/31/2022 decrease due to timing differences between the 3/31/2022 tax year and the 3/31/2023 tax year.

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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/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0380011
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0540208
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0560295
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0401066
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0375941
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0777007
IRS990ScheduleD/EquipmentGrp/BookValueAmt05267
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0248769
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0254036
IRS990ScheduleD/LandGrp/BookValueAmt0148505
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0148505
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08240
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12548
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21825
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3186
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RESTRICTED FUNDS HELD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PREPAID INCOME (GIFT CARDS)
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PAYROLL TAX LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0554838
IRS990ScheduleD/TotalLiabilityAmt012799
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt020751
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GUN RAFFLE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FISHING EQUIPME
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt05630
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt05630
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt030700
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt06882
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt037582
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt030700
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt06882
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt037582
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt016831
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt011186
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt03935
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt015121
IRS990ScheduleG/StatesWhereGamingConductedCd0SD
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS PROVIDED ASSISTANCE WITH VETERAN SERVICE EVENTS, HEALTH FAIRS/BLOOD BANKS, AND OTHER COMMUNITY SERVICE PROJECTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION EMPLOYS A RESTAURANT MANAGER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW HAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE 746 PARTIAL REVERSAL OF FYE 3/31/2022 DECREASE DUE TO TIMING DIFFERENCES BETWEEN THE 3/31/2022 TAX YEAR AND THE 3/31/2023 TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0606075
IRS990/TotalAssetsEOYAmt0602573
IRS990/TotalAssetsGrp/BOYAmt0606075
IRS990/TotalAssetsGrp/EOYAmt0602573
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt048317
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031967
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0340318
IRS990/TotalFunctionalExpensesGrp/TotalAmt0372285
IRS990/TotalGrossUBIAmt015139
IRS990/TotalLiabilitiesBOYAmt065867
IRS990/TotalLiabilitiesEOYAmt042278
IRS990/TotalLiabilitiesGrp/BOYAmt065867
IRS990/TotalLiabilitiesGrp/EOYAmt042278
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0540208
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0560295
IRS990/TotalProgramServiceExpensesAmt0340318
IRS990/TotalProgramServiceRevenueAmt06103
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0293524
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0380011
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt015139
IRS990/TotalVolunteersCnt0471
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0606075
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0602573
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt044033
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 481
IRS990/USAddress/CityNm0WATERTOWN
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057201
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.ELKS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN STONEBARGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum06058865152
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-07-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS WATERTOWN LODGE 838
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0460203420
ReturnHeader/Filer/PhoneNum06058865152
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 481
ReturnHeader/Filer/USAddress/CityNm0WATERTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057201
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460417508
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WILLIAM NEALE & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0304 9TH AVE SE PO BOX 490
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WATERTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0572010490
ReturnHeader/PreparerPersonGrp/PhoneNum06058866028
ReturnHeader/PreparerPersonGrp/PreparationDt02023-07-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID W NEALE
ReturnHeader/ReturnTs02023-07-17T17:20:04-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOHN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0STONEBARGER
ReturnHeader/TaxPeriodBeginDt02022-04-01

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.$5.58$0.39$5.19$2.42$2.60$0.18
2024Detailed filing. Detailed filing data is available for this year.$5.90$0.54$5.36$2.63$2.88$0.25
2023Detailed filing. Detailed filing data is available for this year.$6.03$0.42$5.60$3.80$3.72$0.08
2022Detailed filing. Detailed filing data is available for this year.$6.06$0.66$5.40$3.17$2.74$0.43
2021Detailed filing. Detailed filing data is available for this year.$6.47$1.22$5.25$2.53$2.24$0.30
2020Summary only. Only limited summary data is available for this year.$6.21$0.86$5.34$2.54$2.87$0.33
2019Summary only. Only limited summary data is available for this year.$6.23$0.81$5.42$2.97$3.36$0.38
2018Summary only. Only limited summary data is available for this year.$6.51$0.67$5.84$2.98$3.05$0.07
2017Detailed filing. Detailed filing data is available for this year.$6.71$0.80$5.91$3.01$3.21$0.19
2016Detailed filing. Detailed filing data is available for this year.$7.11$1.01$6.10$3.44$3.28$0.15
2015Detailed filing. Detailed filing data is available for this year.$7.11$1.16$5.95$3.21$3.40$0.19
2014Detailed filing. Detailed filing data is available for this year.$7.58$1.44$6.14$2.76$3.08$0.32
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.74$1.29$6.45$3.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.77$1.00$6.77$2.96