Civic Intelligence

Benevolent & Protective Order of Elks Watertown Lodge # 838

990 • Fiscal year 2025 • EIN 46-0203420

Apr 01, 2024 to Mar 31, 2025 • Filed on Jul 14, 2025

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

62nd percentile

0.07x

Higher debt load relative to assets than 62% of similar nonprofits.

2025 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

65th percentile

0.16x

Higher debt load relative to revenue than 65% of similar nonprofits.

2025 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2025

Net Margin

19th percentile

-7.5%

Higher net margin than 19% of similar nonprofits.

2025 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

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

2025 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2025

Asset Growth

14th percentile

-5.4%

Faster asset growth than 14% of similar nonprofits.

2025 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

26th percentile

-8.1%

Faster revenue growth than 26% of similar nonprofits.

2025 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$557,919

Down $32,006 (-5.4%) from 2024

Net Assets

Down

$518,958

Down $17,193 (-3.2%) from 2024

Liabilities

Down

$38,961

Down $14,813 (-28%) from 2024

Revenue

Down

$241,558

Down $21,361 (-8.1%) from 2024

Expenses

Down

$259,783

Down $28,029 (-9.7%) from 2024

Net Income

Up

-$18,225

Up $6,668 (+27%) from 2024

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

2025

Assets$557,919
Liabilities$38,961
Net Assets$518,958

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

2025

Revenue$241,558
Expenses$259,783
Net Income-$18,225
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jul 14, 2025
Return Version
2024v5.0
Gross Receipts
$432,969
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$533,385$520,499▼ $12,886
Rtn Earn Endowment Incm Other Fnds$536,151$518,958▼ $17,193
Cash and Non-Interest-Bearing Accounts$45,690$27,497▼ $18,193
Inventories for Sale or Use$10,850$9,923▼ $927
Total Assets$589,925$557,919▼ $32,006
Liabilities
Other Liabilities$42,764$34,196▼ $8,568
Accounts Payable and Accrued Expenses$11,010$4,765▼ $6,245
Total Liabilities$53,774$38,961▼ $14,813
Net Assets / Fund Balance
Total Net Assets Fund Balance$536,151$518,958▼ $17,193
Total Liabilities and Net Assets / Fund Balance$589,925$557,919▼ $32,006

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$360,108$416,900$777,008
Equipment$11,886$251,874$263,760
Land$148,505-$148,505
Compensation and Service Providers

Board Members and Trustees

NameTitle
Aaron SchmillenTrustee
Dave MeidingerTrustee
Dean SchultzTrustee
Randy NygaardTrustee
Scott ShaefferTrustee
Roberta LaframboiseExalted Rule
Tom LaframboiseLeading Knig
John StonebargerSecretary
Roger CromTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$57,705
Program Service Revenue
$0
Investment Income
$4
Other Revenue
$183,849
All Other Contributions
$13,263
Change in Net Assets
$-18,225
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$132,842
Salaries, Compensation, and Employee Benefits$119,132
Grants and Similar Amounts Paid$7,809
Total Fundraising Expense$115
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$106,550--$106,550
Occupancy$36,260--$36,260
Depreciation Depletion$23,593--$23,593
All Other Expenses$15,414$6,285-$21,699
Insurance$14,024--$14,024
Payroll Taxes$10,432--$10,432
Advertising$8,082--$8,082
Grants to Domestic Individuals$7,409--$7,409
Office Expenses$2,090$3,033$115$5,238
Fees for Services Accounting-$5,128-$5,128
Other Expenses$4,474$3,210-$3,210
Other Employee Benefits$2,150--$2,150
Conferences and Meetings$930--$930
Grants to Domestic Orgs$400--$400
Interest$15--$15
Total Functional Expenses$231,823$27,845$115$259,783
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$55,438
Fundraising Direct Expenses$27,658
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gun Raffle$31,679$31,679-$31,679
Fishing Equipme$9,267$9,267-$9,267
Total Events$40,946$40,946$24,755$16,191
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Dues$23,150
Prepaid Income (gift Cards)$3,520
Restricted Funds Held$3,068
Other Prepaid Income$2,579
Sales Tax Payable$1,578
Garnishment Payable$200
Payroll Tax Liabilities$85
Interest Payable$16
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

Management will review the form 990 before filing the tax return.

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
2025-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roberta Laframboise
Legal Domicile
Sd
Voting Board Members
9
Independent Board Members
9
Employees
29
Volunteers
1,357

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 982

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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/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0536151
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0518958
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0360108
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0416900
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0777008
IRS990ScheduleD/EquipmentGrp/BookValueAmt011886
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0251874
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0263760
IRS990ScheduleD/LandGrp/BookValueAmt0148505
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0148505
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt023150
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13520
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt23068
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt32579
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt41578
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt685
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt716
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID DUES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PREPAID INCOME (GIFT CARDS)
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2RESTRICTED FUNDS HELD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3OTHER PREPAID INCOME
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5GARNISHMENT PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6PAYROLL TAX LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7INTEREST PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0520499
IRS990ScheduleD/TotalLiabilityAmt034196
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt01196
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt046
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt01242
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt024755
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GUN RAFFLE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FISHING EQUIPME
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt06115
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt02632
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt08747
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt031679
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt09267
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt040946
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt031679
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt09267
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt040946
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt016191
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt011765
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt03001
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt014766
IRS990ScheduleG/StatesWhereGamingConductedCd0SD
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt03000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt1300
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0MEMORIAL FLOWERS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1SCHOLARSHIPS & PLAQUES
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2YOUTH PROGRAM PRIZES
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3POINSETTIAS FOR VETERANS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4COATS FOR KIDS/GIFT BAGS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt064
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt1427
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt231
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt3518
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt43069
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0COST
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc1COST
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc2COST
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc3COST
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc4COST
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/ExplanationTxt2MANAGEMENT WILL REVIEW THE FORM 990 BEFORE FILING THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE 982
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/TotalAssetsBOYAmt0589925
IRS990/TotalAssetsEOYAmt0557919
IRS990/TotalAssetsGrp/BOYAmt0589925
IRS990/TotalAssetsGrp/EOYAmt0557919
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt057705
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0115
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt027845
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0231823
IRS990/TotalFunctionalExpensesGrp/TotalAmt0259783
IRS990/TotalGrossUBIAmt014592
IRS990/TotalLiabilitiesBOYAmt053774
IRS990/TotalLiabilitiesEOYAmt038961
IRS990/TotalLiabilitiesGrp/BOYAmt053774
IRS990/TotalLiabilitiesGrp/EOYAmt038961
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0536151
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0518958
IRS990/TotalProgramServiceExpensesAmt0231823
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0143681
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0241558
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt014592
IRS990/TotalVolunteersCnt01357
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0589925
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0557919
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 481
IRS990/USAddress/CityNm0WATERTOWN
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057201
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.ELKS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN STONEBARGER

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