Liabilities / Assets
50th percentile
Higher debt load relative to assets than 50% of similar nonprofits.
Benevolent & Protective Order of Elks Hot Springs Lodge No 1751
990EZ • Fiscal year 2023 • EIN 46-0219649
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
56th percentile
Higher debt load relative to revenue than 56% of similar nonprofits.
Net Margin
49th percentile
Higher net margin than 49% of similar nonprofits.
Top Officer Pay
86th percentile
Higher top officer pay than 86% of similar nonprofits.
Top officer pay equals 6.5% of source-year revenue.
Asset Growth
26th percentile
Faster asset growth than 26% of similar nonprofits.
Revenue Growth
70th percentile
Faster revenue growth than 70% of similar nonprofits.
Balance Sheet
Assets
Down$181,830
Down $10,723 (-5.6%) from 2022
Net Assets
Down$181,087
Down $11,351 (-5.9%) from 2022
Liabilities
Up$743
Up $628 (+546%) from 2022
Revenue And Expenses
Revenue
Up$36,189
Up $6,080 (+20%) from 2022
Expenses
Up$35,303
Up $3,685 (+12%) from 2022
Net Income
Up$886
Up $2,395 (+159%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Apr 1, 2022 to Mar 31, 2023
- Signed
- Aug 15, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $36,189
Mission and Program Overview
Mission
Fraternal organization to promote community projects
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO PROMOTE COMMUNITY PROJECTS AND HELP OTHERS IN THE COMMUNITY | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JOANN WALKER | Secretary | - | $2,350 | - | $2,350 |
| JOHN PHELAN | Treasurer | - | $1,720 | - | $1,720 |
| DUSTY BELLEW | Presiden | - | $0 | - | - |
| BOB CHARLESTON | Vice Preside | - | $0 | - | - |
| JIM HAYES | Trustee | - | $0 | - | - |
| MYRON MOSSETT | Trustee | - | $0 | - | - |
| PHILLIP KNAPP | Trustee | - | $0 | - | - |
| WILLIAM SCHUR | Trustee | - | $0 | - | - |
| PATTY BELLEW | Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Benevolent & Protective Order of
- EIN
- 46-0219649
- Phone
- 6058918899
- Address
- PO BOX 889, HOT SPRINGS, SD 57747
Signing Officer
- Name
- John Phelan
- Title
- Treasurer
- Phone
- 6058918899
- Signed
- 2023-08-15
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Black Hills CPA Group Llp
- Address
- 1830 W FULTON ST SUITE 1, RAPID CITY, SD 57702-4324
- Preparer
- Heather Gosch
- Phone
- 6053411190
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses office 898 insurance 1,126 convention expense 2,700 lodge supplies 347 grand lodge per capita ta 3,286 state per capita tax 1,232 bank charges 25 charitable work 13,475 dignitary visitation 287 lodge activities 1,424 silent auction 60 workshop expense 350 veterans activities 300 vet services grants 4,000 financial reporting syste 165 total 29,675”
Form 990-ez, Part I, Line 20
“Change in investments 0 change in investments -12,236”
Form 990-ez, Part II, Line 24
“Restricted funds 0 0 total 0 0”
Form 990-ez, Part II, Line 26
“Holding agent for community project 0 0 payroll liabilities 115 743”
Raw XML Appendix135 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | BPO ELKS |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt | 0 | BPO ELKS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6058918899 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 889 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | PO BOX 889 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | HOT SPRINGS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 57747 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 192552 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 181830 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 886 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 293 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 192552 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 181830 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 1713 |
| IRS990EZ/GrossReceiptsAmt | 0 | 36189 |
| IRS990EZ/GroupExemptionNum | 0 | 1156 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 7157 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 9766 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 192437 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 181087 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 192437 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 181087 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 325 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 2350 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 1720 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DUSTY BELLEW |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | BOB CHARLESTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JOANN WALKER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JOHN PHELAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JIM HAYES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | MYRON MOSSETT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | PHILLIP KNAPP |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | WILLIAM SCHUR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | PATTY BELLEW |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -12236 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 29675 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | FRATERNAL ORGANIZATION TO PROMOTE COMMUNITY PROJECTS |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 17553 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PROMOTE COMMUNITY PROJECTS AND HELP OTHERS IN THE COMMUNITY |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 5010 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 1713 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 115 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 743 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 35303 |
| IRS990EZ/TotalRevenueAmt | 0 | 36189 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationOtherDesc | 0 | FRATERNAL OR |
| IRS990EZ/TypeOfOrganizationOtherInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE 898 INSURANCE 1,126 CONVENTION EXPENSE 2,700 LODGE SUPPLIES 347 GRAND LODGE PER CAPITA TA 3,286 STATE PER CAPITA TAX 1,232 BANK CHARGES 25 CHARITABLE WORK 13,475 DIGNITARY VISITATION 287 LODGE ACTIVITIES 1,424 SILENT AUCTION 60 WORKSHOP EXPENSE 350 VETERANS ACTIVITIES 300 VET SERVICES GRANTS 4,000 FINANCIAL REPORTING SYSTE 165 TOTAL 29,675 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CHANGE IN INVESTMENTS 0 CHANGE IN INVESTMENTS -12,236 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | RESTRICTED FUNDS 0 0 TOTAL 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | HOLDING AGENT FOR COMMUNITY PROJECT 0 0 PAYROLL LIABILITIES 115 743 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOHN PHELAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6058918899 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-08-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BENEVOLENT & PROTECTIVE ORDER OF |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ELKS HOT SPRINGS LODGE NO 1751 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BENE |
| ReturnHeader/Filer/EIN | 0 | 460219649 |
| ReturnHeader/Filer/PhoneNum | 0 | 6058918899 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 889 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HOT SPRINGS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 57747 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 460459734 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BLACK HILLS CPA GROUP LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1830 W FULTON ST SUITE 1 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | RAPID CITY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 577024324 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6053411190 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2023-08-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | HEATHER GOSCH |
| ReturnHeader/ReturnTs | 0 | 2023-08-15T13:01:44-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | JOHN |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | PHELAN |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-04-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-03-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $181,830
- Liabilities
- $743
- Net assets
- $181,087
- Revenue
- $36,189
- Expenses
- $35,303
- Net income
- $886