Civic Intelligence

Benevolent & Protective Order of Elks

990 • Fiscal year 2023 • EIN 47-0103697

Apr 01, 2022 to Mar 31, 2023 • Filed on Jul 15, 2023

5910 S 58th StreetLincoln, NE 68516

(402) 421-6363

Siviq Scores

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

Liabilities / Assets

48th percentile

0.02x

Higher debt load relative to assets than 48% of similar nonprofits.

2023 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

93rd percentile

1.48x

Higher debt load relative to revenue than 93% of similar nonprofits.

2023 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2023

Net Margin

1st percentile

-697%

Higher net margin than 1% of similar nonprofits.

2023 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

53rd percentile

$3,600

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 17.2% of source-year revenue.

2023 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2023

Asset Growth

10th percentile

-6.9%

Faster asset growth than 10% of similar nonprofits.

2023 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

2nd percentile

-73%

Faster revenue growth than 2% of similar nonprofits.

2023 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,918,531

Down $143,200 (-6.9%) from 2022

Net Assets

Down

$1,887,531

Down $146,165 (-7.2%) from 2022

Liabilities

Up

$31,000

Up $2,965 (+11%) from 2022

Revenue

Down

$20,984

Down $58,104 (-73%) from 2022

Expenses

Up

$167,149

Up $5,211 (+3.2%) from 2022

Net Income

Down

-$146,165

Down $63,315 (-76%) from 2022

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,910,546Liabilities 2011: $19,309Net Assets 2011: $1,891,2372011Assets 2012: $2,104,536Liabilities 2012: $2,024Net Assets 2012: $2,102,5122012Assets 2013: $2,130,306Liabilities 2013: $14,882Net Assets 2013: $2,115,4242013Assets 2014: $2,072,400Liabilities 2014: $18,947Net Assets 2014: $2,053,4532014Assets 2015: $2,163,154Liabilities 2015: $16,739Net Assets 2015: $2,146,4152015Assets 2016: $2,102,518Liabilities 2016: $16,019Net Assets 2016: $2,086,4992016Assets 2017: $2,111,122Liabilities 2017: $15,292Net Assets 2017: $2,095,8302017Assets 2018: $2,097,908Liabilities 2018: $9,678Net Assets 2018: $2,088,2302018Assets 2019: $2,075,171Liabilities 2019: $12,690Net Assets 2019: $2,062,4812019Assets 2020: $2,009,814Liabilities 2020: $10,623Net Assets 2020: $1,999,1912020Assets 2021: $2,131,027Liabilities 2021: $14,481Net Assets 2021: $2,116,5462021Assets 2022: $2,061,731Liabilities 2022: $28,035Net Assets 2022: $2,033,6962022Assets 2023: $1,918,531Liabilities 2023: $31,000Net Assets 2023: $1,887,5312023Assets 2024: $1,987,276Liabilities 2024: $17,819Net Assets 2024: $1,969,4572024Assets 2025: $2,037,708Liabilities 2025: $14,519Net Assets 2025: $2,023,1892025

Highlighted filing

2023

Assets$1,918,531
Liabilities$31,000
Net Assets$1,887,531

Operations Trend

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

$400K$200K$0-$200KExpenses 2011: $175,8422011Expenses 2012: $208,6702012Expenses 2013: $224,6352013Revenue 2014: $174,533Expenses 2014: $236,504Net Income 2014: -$61,9712014Revenue 2015: $309,483Expenses 2015: $216,522Net Income 2015: $92,9612015Revenue 2016: $151,185Expenses 2016: $211,101Net Income 2016: -$59,9162016Revenue 2017: $215,865Expenses 2017: $206,534Net Income 2017: $9,3312017Revenue 2018: $202,798Expenses 2018: $210,398Net Income 2018: -$7,6002018Revenue 2019: $186,967Expenses 2019: $212,716Net Income 2019: -$25,7492019Revenue 2020: $163,310Expenses 2020: $226,600Net Income 2020: -$63,2902020Revenue 2021: $280,906Expenses 2021: $163,551Net Income 2021: $117,3552021Revenue 2022: $79,088Expenses 2022: $161,938Net Income 2022: -$82,8502022Revenue 2023: $20,984Expenses 2023: $167,149Net Income 2023: -$146,1652023Revenue 2024: $242,663Expenses 2024: $160,737Net Income 2024: $81,9262024Revenue 2025: $199,959Expenses 2025: $146,227Net Income 2025: $53,7322025

Highlighted filing

2023

Revenue$20,984
Expenses$167,149
Net Income-$146,165
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Jul 15, 2023
Return Version
2022v5.0
Gross Receipts
$48,129
Mission and Program Overview

Mission

The Benevolent and Protective Order of Elks of the United States of America is a fraternal organization that serves people and communities through its benevolent programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,934,773$1,792,693▼ $142,080
Savings and Temporary Cash Investments$80,304$86,963▲ $6,659
Inventories for Sale or Use$15,335$15,548▲ $213
Cash and Non-Interest-Bearing Accounts$12,717$12,844▲ $127
Land, Buildings, and Equipment, Net$18,602$10,483▼ $8,119
Total Assets$2,061,731$1,918,531▼ $143,200
Liabilities
Deferred Revenue$26,804$29,625▲ $2,821
Accounts Payable and Accrued Expenses$1,231$1,375▲ $144
Total Liabilities$28,035$31,000▲ $2,965
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,934,773$1,792,693▼ $142,080
Net Assets Without Donor Restrictions$98,923$94,838▼ $4,085
Total Net Assets Fund Balance$2,033,696$1,887,531▼ $146,165
Total Liabilities and Net Assets / Fund Balance$2,061,731$1,918,531▼ $143,200

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,707$354,519$362,226
Equipment$2,776$76,792$79,568
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Laurie MontagSecretaryPT$3,600$3,600
Jody SchrageTreasurerPT$700$700

Board Members and Trustees

NameTitle
Harry MontagTrustee
Jennifer GieseTrustee
Milt SchmidtTrustee
Randy KingTrustee
Scott SchrageTrustee
Troy PedersenEsquire
Larry SchwindtExalted Ruler
Heather ChesnutInner Guard
Larry BrattLeading Knight
Bryan LeavittLecturing Knight
William JacksonLoyal Knight
Maureen SadlerTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$32,151
Program Service Revenue
$1,440
Investment Income
$82,723
Other Revenue
$-95,330
All Other Contributions
$12,252
Change in Net Assets
$-146,165
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$143,202
Salaries, Compensation, and Employee Benefits$23,947
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$85,565$6,105$0$91,670
Other Salaries and Wages$17,383$0$0$17,383
Depreciation Depletion$0$0$0$11,281
Other Expenses$4,913$852$0$5,765
Current Officers, Directors, Trustees, and Key Employees$0$4,300$0$4,300
Conferences and Meetings$0$3,924$0$3,924
Insurance$0$3,504$0$3,504
Office Expenses$0$3,075$0$3,075
Payroll Taxes$1,815$449$0$2,264
Fees for Services Accounting$0$485$0$485
Total Functional Expenses$109,676$46,192$0$167,149
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$6,818
Fundraising Gross Income$6,571
Gaming Direct Expenses$3,800
Fundraising Direct Expenses$1,935
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
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks
EIN
47-0103697
Phone
4024216363
Address
5910 S 58th Street, Lincoln, NE 68516

Signing Officer

Name
Larry Schwindt
Title
Exalted Ruler
Phone
4024216363
Signed
2023-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Schwindt
Formed
1919
Legal Domicile
Ne
Voting Board Members
225
Independent Board Members
225
Employees
5
Volunteers
200

Preparer

Firm
Joann K Henke CPA
Address
5640 SOUTH ST, LINCOLN, NE 68506
Preparer
JoAnn K Henke
Phone
4024889463
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The Form 990 is presented at a regular membership meeting of the organization.

Pt VI, Line 19

The governing documents and financial statements are available to the public upon request.

Pt XII, Line 1

The organization has not changed its method of accounting, but has always used the modified cash basis.

Pt XII, Line 2C

The officers of the organization assume the responibility for the oversight of its financial statements.

Form 990, Part IX, Line 24E

Youth Activities 84330. 84330. 0. 0.

Form 990, Part IX, Line 24E

Contract Labor 1235. 1235. 0. 0.

Form 990, Part IX, Line 24E

Miscellaneous 1324. 0. 1324. 0.

Form 990, Part IX, Line 24E

Association Fee 4781. 0. 4781. 0.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Exalted Ruler
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Loyal Knight
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IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt03018
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt03018
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt023115
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt023115
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt07658
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt07658
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt098923
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt094838
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03075
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt03075
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0Utilities
IRS990/OtherExpensesGrp/Desc1Dues and Licenses
IRS990/OtherExpensesGrp/Desc2Repairs and Maintenance
IRS990/OtherExpensesGrp/Desc3Supplies
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010789
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17844
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24865
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3852
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt34913
IRS990/OtherExpensesGrp/TotalAmt010789
IRS990/OtherExpensesGrp/TotalAmt17844
IRS990/OtherExpensesGrp/TotalAmt24865
IRS990/OtherExpensesGrp/TotalAmt35765
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt017151
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt017151
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt0-133757
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt017383
IRS990/OtherSalariesAndWagesGrp/TotalAmt017383
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0449
IRS990/PayrollTaxesGrp/ProgramServicesAmt01815
IRS990/PayrollTaxesGrp/TotalAmt02264
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Larry Schwindt
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0561499
IRS990/ProgramServiceRevenueGrp/Desc0Elk-O-Gram
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01440
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt035107
IRS990/PYGrantsAndSimilarPaidAmt03500
IRS990/PYInvestmentIncomeAmt092881
IRS990/PYOtherExpensesAmt0131061
IRS990/PYOtherRevenueAmt0-50340
IRS990/PYProgramServiceRevenueAmt01440
IRS990/PYRevenuesLessExpensesAmt0-82850
IRS990/PYSalariesCompEmpBnftPaidAmt027377
IRS990/PYTotalExpensesAmt0161938
IRS990/PYTotalRevenueAmt079088
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-146165
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt07658
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt052382
IRS990/SavingsAndTempCashInvstGrp/BOYAmt080304
IRS990/SavingsAndTempCashInvstGrp/EOYAmt086963
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt07707
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0354519
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0362226
IRS990ScheduleD/EquipmentGrp/BookValueAmt02776
IRS990ScheduleD/EquipmentGrp/DepreciationAmt076792
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt079568
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010483
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is presented at a regular membership meeting of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The governing documents and financial statements are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization has not changed its method of accounting, but has always used the modified cash basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The officers of the organization assume the responibility for the oversight of its financial statements.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Youth Activities 84330. 84330. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Contract Labor 1235. 1235. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Miscellaneous 1324. 0. 1324. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Association Fee 4781. 0. 4781. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XII, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02061731
IRS990/TotalAssetsEOYAmt01918531
IRS990/TotalAssetsGrp/BOYAmt02061731
IRS990/TotalAssetsGrp/EOYAmt01918531
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt032151
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt046192
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0109676
IRS990/TotalFunctionalExpensesGrp/TotalAmt0167149
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028035
IRS990/TotalLiabilitiesEOYAmt031000
IRS990/TotalLiabilitiesGrp/BOYAmt028035
IRS990/TotalLiabilitiesGrp/EOYAmt031000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02033696
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01887531
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0109676
IRS990/TotalProgramServiceRevenueAmt01440
IRS990/TotalReportableCompFromOrgAmt04300
IRS990/TotalRevenueGrp/ExclusionAmt0-63549
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt052382
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt020984
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02061731

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.01$2.02$0.20$0.15$0.05
2024Detailed filing. Detailed filing data is available for this year.$1.99$0.02$1.97$0.24$0.16$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.92$0.03$1.89$0.02$0.17$0.15
2022Detailed filing. Detailed filing data is available for this year.$2.06$0.03$2.03$0.08$0.16$0.08
2021Detailed filing. Detailed filing data is available for this year.$2.13$0.01$2.12$0.28$0.16$0.12
2020Detailed filing. Detailed filing data is available for this year.$2.01$0.01$2.00$0.16$0.23$0.06
2019Detailed filing. Detailed filing data is available for this year.$2.08$0.01$2.06$0.19$0.21$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.10$0.01$2.09$0.20$0.21$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.11$0.02$2.10$0.22$0.21$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.10$0.02$2.09$0.15$0.21$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.16$0.02$2.15$0.31$0.22$0.09
2014Detailed filing. Detailed filing data is available for this year.$2.07$0.02$2.05$0.17$0.24$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$0.01$2.12$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$0.00$2.10$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.02$1.89$0.18