Civic Intelligence

Benevolent & Protective Order of Elks Of

990 • Fiscal year 2014 • EIN 47-0103696

Apr 01, 2013 to Mar 31, 2014 • Filed on Jun 17, 2014

PO Box 2668848

(308) 238-0760

Siviq Scores

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

Liabilities / Assets

29th percentile

0.00x

Higher debt load relative to assets than 29% of similar nonprofits.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

28th percentile

0.00x

Higher debt load relative to revenue than 28% of similar nonprofits.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2014

Net Margin

52nd percentile

0.9%

Higher net margin than 52% of similar nonprofits.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

65th percentile

$3,716

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2014

Asset Growth

54th percentile

0.2%

Faster asset growth than 54% of similar nonprofits.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

85th percentile

27%

Faster revenue growth than 85% of similar nonprofits.

2014 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2012 to 2014

Assets

Up

$509,533

Up $1,138 (+0.2%) from 2013

Net Assets

Up

$508,700

Up $1,759 (+0.3%) from 2013

Liabilities

Down

$833

Down $621 (-43%) from 2013

Revenue

$188,877

No earlier filing loaded for comparison.

Expenses

Up

$187,118

Up $36,380 (+24%) from 2013

Net Income

$1,759

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $561,497Liabilities 2011: $2,291Net Assets 2011: $559,2062011Assets 2012: $522,512Liabilities 2012: $2,333Net Assets 2012: $520,1792012Assets 2013: $508,395Liabilities 2013: $1,454Net Assets 2013: $506,9412013Assets 2014: $509,533Liabilities 2014: $833Net Assets 2014: $508,7002014Assets 2015: $492,150Liabilities 2015: $1,901Net Assets 2015: $490,2492015Assets 2016: $483,887Liabilities 2016: $1,859Net Assets 2016: $482,0282016Assets 2017: $463,622Liabilities 2017: $16,862Net Assets 2017: $446,7602017Assets 2018: $439,343Liabilities 2018: $12,457Net Assets 2018: $426,8862018Assets 2019: $429,048Liabilities 2019: $9,493Net Assets 2019: $419,5552019Assets 2020: $428,886Liabilities 2020: $19,136Net Assets 2020: $409,7502020Assets 2021: $546,495Liabilities 2021: $92,498Net Assets 2021: $453,9972021Assets 2022: $509,791Liabilities 2022: $55,799Net Assets 2022: $453,9922022Assets 2023: $510,557Liabilities 2023: $36,323Net Assets 2023: $474,2342023Assets 2024: $516,743Liabilities 2024: $47,757Net Assets 2024: $468,9862024Assets 2025: $492,503Liabilities 2025: $42,615Net Assets 2025: $449,8882025

Highlighted filing

2014

Assets$509,533
Liabilities$833
Net Assets$508,700

Operations Trend

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

$400K$200K$0-$200KExpenses 2011: $152,0642011Revenue 2012: $116,210Expenses 2012: $155,237Net Income 2012: -$39,0272012Expenses 2013: $150,7382013Revenue 2014: $188,877Expenses 2014: $187,118Net Income 2014: $1,7592014Revenue 2015: $185,076Expenses 2015: $203,527Net Income 2015: -$18,4512015Revenue 2016: $189,684Expenses 2016: $197,905Net Income 2016: -$8,2212016Revenue 2017: $144,931Expenses 2017: $180,199Net Income 2017: -$35,2682017Revenue 2018: $210,719Expenses 2018: $233,085Net Income 2018: -$22,3662018Revenue 2019: $228,830Expenses 2019: $236,161Net Income 2019: -$7,3312019Revenue 2020: $234,036Expenses 2020: $243,841Net Income 2020: -$9,8052020Revenue 2021: $328,207Expenses 2021: $264,295Net Income 2021: $63,9122021Revenue 2022: $349,029Expenses 2022: $349,034Net Income 2022: -$52022Revenue 2023: $386,585Expenses 2023: $322,518Net Income 2023: $64,0672023Revenue 2024: $349,272Expenses 2024: $354,520Net Income 2024: -$5,2482024Revenue 2025: $295,659Expenses 2025: $335,402Net Income 2025: -$39,7432025

Highlighted filing

2014

Revenue$188,877
Expenses$187,118
Net Income$1,759
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Jun 17, 2014
Return Version
2013v3.1
Gross Receipts
$261,912
Mission and Program Overview

Mission

Fraternal charitable organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$392,261$387,084▼ $5,177
Investments in Publicly Traded Securities$73,167$73,277▲ $110
Cash and Non-Interest-Bearing Accounts$39,382$44,408▲ $5,026
Inventories for Sale or Use$3,585$4,764▲ $1,179
Total Assets$508,395$509,533▲ $1,138
Liabilities
Accounts Payable and Accrued Expenses$1,454$833▼ $621
Total Liabilities$1,454$833▼ $621
Net Assets / Fund Balance
Unrestricted Net Assets$506,941$508,700▲ $1,759
Total Net Assets Fund Balance$506,941$508,700▲ $1,759
Total Liabilities and Net Assets / Fund Balance$508,395$509,533▲ $1,138

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$127,916$46,463-
Land$180,615--
Equipment$78,553$112,663-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Riley HarrisSecretaryPT$3,716$3,716

Board Members and Trustees

NameTitle
Lloyd WilkeExalted Ruler
Dave PohlLeading Knight
Ed BowmanLecturing Knight
Rex MooreLoyal Knight
Gregory WilliamsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$41,092
Program Service Revenue
$0
Investment Income
$240
Other Revenue
$147,545
All Other Contributions
$12,963
Change in Net Assets
$1,759
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$108,628
Salaries, Compensation, and Employee Benefits$78,490
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$68,833--$68,833
All Other Expenses$2,321$45,729-$48,050
Depreciation Depletion-$14,387-$14,387
Occupancy$12,773--$12,773
Advertising$8,233--$8,233
Payroll Taxes$5,941--$5,941
Insurance$4,904--$4,904
Fees for Services Accounting$3,875--$3,875
Current Officers, Directors, Trustees, and Key Employees$3,716--$3,716
Other Expenses$2,067--$2,067
Office Expenses$1,764--$1,764
Conferences and Meetings$930--$930
Total Functional Expenses$127,002$60,116$0$187,118
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$2,144
Gaming Gross Income$1,888
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Management duties delegation Part VI line 3

Officers and trustees have hired a manager to control the day to day operations of the exempt activities

Members or stockholder classes and rights Part VI line 6

General membership votes for admission of new members after review of applications for admission by another member

Member election for additional members Part VI line 7A

General membership elects officers and trustees annually and votes on admission of new members upon application

Governing body decisions Part VI line 7B

General membership elects officers and trustees annually and votes on admission of new members upon application

Form 990 governing body review Part VI line 11

Trustees review annual statements of condition and form 990 upon completion

CEO executive director top management comp Part VI line 15A

Discussed at general member meetings and recorded in the minutes to the meetings

Governing documents etc available to public Part VI line 19

Governing documents are prescribed by a national organization and are available on their website

Filing and Contact Details

Filer

EIN
47-0103696

Signing Officer

Name
Lloyd Wilke
Title
Exalted Ruler
Phone
3082380760
Signed
2014-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lloyd Wilke
Formed
1906
Legal Domicile
Ne
Voting Board Members
5
Independent Board Members
5
Employees
10

Preparer

Preparer
Gail D Mullins EA
Phone
3082342584
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Credit card machine fees - 3880donations - 2200dues - 7800 equipment rentals - 5700golf course maintenance - 14774grants - 4598janitor - 1281junior golf expenses - 1617miscellaneous expenses - 515poker - 150postage - 206scholarships - 3008

Raw XML Appendix344 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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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXALTED RULER
IRS990/Form990PartVIISectionAGrp/TitleTxt1LEADING KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt2LOYAL KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt3LECTURING KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0500
IRS990/GrossReceiptsAmt0261912
IRS990/GroupExemptionNum01156
IRS990/GroupReturnForAffiliatesInd0false
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IRS990/InvestmentInJointVentureInd0false
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFICERS AND TRUSTEES HAVE HIRED A MANAGER TO CONTROL THE DAY TO DAY OPERATIONS OF THE EXEMPT ACTIVITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GENERAL MEMBERSHIP VOTES FOR ADMISSION OF NEW MEMBERS AFTER REVIEW OF APPLICATIONS FOR ADMISSION BY ANOTHER MEMBER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GENERAL MEMBERSHIP ELECTS OFFICERS AND TRUSTEES ANNUALLY AND VOTES ON ADMISSION OF NEW MEMBERS UPON APPLICATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GENERAL MEMBERSHIP ELECTS OFFICERS AND TRUSTEES ANNUALLY AND VOTES ON ADMISSION OF NEW MEMBERS UPON APPLICATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TRUSTEES REVIEW ANNUAL STATEMENTS OF CONDITION AND FORM 990 UPON COMPLETION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DISCUSSED AT GENERAL MEMBER MEETINGS AND RECORDED IN THE MINUTES TO THE MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE PRESCRIBED BY A NATIONAL ORGANIZATION AND ARE AVAILABLE ON THEIR WEBSITE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CREDIT CARD MACHINE FEES - 3880DONATIONS - 2200DUES - 7800 EQUIPMENT RENTALS - 5700GOLF COURSE MAINTENANCE - 14774GRANTS - 4598JANITOR - 1281JUNIOR GOLF EXPENSES - 1617MISCELLANEOUS EXPENSES - 515POKER - 150POSTAGE - 206SCHOLARSHIPS - 3008
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0508395
IRS990/TotalAssetsEOYAmt0509533
IRS990/TotalAssetsGrp/BOYAmt0508395
IRS990/TotalAssetsGrp/EOYAmt0509533
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt041092
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt060116
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0127002
IRS990/TotalFunctionalExpensesGrp/TotalAmt0187118
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01454
IRS990/TotalLiabilitiesEOYAmt0833
IRS990/TotalLiabilitiesGrp/BOYAmt01454
IRS990/TotalLiabilitiesGrp/EOYAmt0833
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0506941
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0508700
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt0113150
IRS990/TotalProgramServiceExpensesAmt0127002
IRS990/TotalReportableCompFromOrgAmt03716
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0147785
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0188877
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0508395
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0509533
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0506941
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0508700
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LLOYD WILKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum03082380760
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-06-17
ReturnHeader/Filer/BusinessName/BusinessNameLine10KEARNEY ELKS LODGE # 984
ReturnHeader/Filer/BusinessNameControlTxt0KEAR
ReturnHeader/Filer/EIN0470103696
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 26
ReturnHeader/Filer/USAddress/City0KEARNEY
ReturnHeader/Filer/USAddress/State0NE
ReturnHeader/Filer/USAddress/ZIPCode068848
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470551185
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Gary L Chramosta CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10409 East 25th St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Kearney
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode068847
ReturnHeader/PreparerPersonGrp/PhoneNum03082342584
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Gail D Mullins EA
ReturnHeader/ReturnTs02014-06-25T07:41:07-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-04-01
ReturnHeader/TaxPeriodEndDt02014-03-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.93$0.43$4.50$2.96$3.35$0.40
2024Detailed filing. Detailed filing data is available for this year.$5.17$0.48$4.69$3.49$3.55$0.05
2023Detailed filing. Detailed filing data is available for this year.$5.11$0.36$4.74$3.87$3.23$0.64
2022Detailed filing. Detailed filing data is available for this year.$5.10$0.56$4.54$3.49$3.49$0.00
2021Detailed filing. Detailed filing data is available for this year.$5.46$0.92$4.54$3.28$2.64$0.64
2020Detailed filing. Detailed filing data is available for this year.$4.29$0.19$4.10$2.34$2.44$0.10
2019Detailed filing. Detailed filing data is available for this year.$4.29$0.09$4.20$2.29$2.36$0.07
2018Detailed filing. Detailed filing data is available for this year.$4.39$0.12$4.27$2.11$2.33$0.22
2017Detailed filing. Detailed filing data is available for this year.$4.64$0.17$4.47$1.45$1.80$0.35
2016Detailed filing. Detailed filing data is available for this year.$4.84$0.02$4.82$1.90$1.98$0.08
2015Detailed filing. Detailed filing data is available for this year.$4.92$0.02$4.90$1.85$2.04$0.18
2014Detailed filing. Detailed filing data is available for this year.$5.10$0.01$5.09$1.89$1.87$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.08$0.01$5.07$1.51
2012Summary only. Only limited summary data is available for this year.$5.23$0.02$5.20$1.16$1.55$0.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.61$0.02$5.59$1.52