Civic Intelligence

Benevolent & Protective Order Of

990 • Fiscal year 2021 • EIN 47-0367930

Apr 01, 2020 to Mar 31, 2021 • Filed on Sep 10, 2021

PO Box 386Falls City, NE 68355

(402) 245-4100

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.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

70th percentile

0.30x

Higher debt load relative to revenue than 70% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Net Margin

64th percentile

15%

Higher net margin than 64% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

72nd percentile

$4,950

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2021

Asset Growth

59th percentile

5.4%

Faster asset growth than 59% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

48th percentile

-10%

Faster revenue growth than 48% of similar nonprofits.

2021 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$648,720

Up $33,037 (+5.4%) from 2020

Net Assets

Up

$603,767

Up $23,118 (+4.0%) from 2020

Liabilities

Up

$44,953

Up $9,919 (+28%) from 2020

Revenue

Down

$149,758

Down $16,803 (-10%) from 2020

Expenses

Down

$126,640

Down $62,841 (-33%) from 2020

Net Income

Up

$23,118

Up $46,038 (+201%) from 2020

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $455,378Liabilities 2011: $35,4832011Assets 2012: $452,064Liabilities 2012: $34,8792012Assets 2013: $454,044Liabilities 2013: $35,3952013Assets 2014: $437,180Liabilities 2014: $36,1252014Assets 2015: $777,774Liabilities 2015: $213,800Net Assets 2015: $563,9742015Assets 2016: $690,497Liabilities 2016: $105,727Net Assets 2016: $584,7702016Assets 2017: $641,611Liabilities 2017: $61,549Net Assets 2017: $580,0622017Assets 2018: $642,069Liabilities 2018: $39,865Net Assets 2018: $602,2042018Assets 2019: $638,210Liabilities 2019: $34,641Net Assets 2019: $603,5692019Assets 2020: $615,683Liabilities 2020: $35,034Net Assets 2020: $580,6492020Assets 2021: $648,720Liabilities 2021: $44,953Net Assets 2021: $603,7672021Assets 2022: $649,016Liabilities 2022: $35,779Net Assets 2022: $613,2372022Assets 2023: $650,860Liabilities 2023: $44,501Net Assets 2023: $606,3592023Assets 2024: $630,197Liabilities 2024: $40,593Net Assets 2024: $589,6042024Assets 2025: $631,879Liabilities 2025: $41,302Net Assets 2025: $590,5772025

Highlighted filing

2021

Assets$648,720
Liabilities$44,953
Net Assets$603,767

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $125,689Expenses 2011: $131,103Net Income 2011: -$5,4142011Revenue 2012: $120,893Expenses 2012: $123,603Net Income 2012: -$2,7102012Revenue 2013: $128,775Expenses 2013: $127,311Net Income 2013: $1,4642013Revenue 2014: $114,314Expenses 2014: $131,908Net Income 2014: -$17,5942014Revenue 2015: $354,173Expenses 2015: $157,197Net Income 2015: $196,9762015Revenue 2016: $179,809Expenses 2016: $161,761Net Income 2016: $18,0482016Revenue 2017: $187,523Expenses 2017: $192,953Net Income 2017: -$5,4302017Revenue 2018: $276,825Expenses 2018: $252,109Net Income 2018: $24,7162018Revenue 2019: $217,777Expenses 2019: $217,514Net Income 2019: $2632019Revenue 2020: $166,561Expenses 2020: $189,481Net Income 2020: -$22,9202020Revenue 2021: $149,758Expenses 2021: $126,640Net Income 2021: $23,1182021Revenue 2022: $171,465Expenses 2022: $161,995Net Income 2022: $9,4702022Revenue 2023: $186,514Expenses 2023: $193,392Net Income 2023: -$6,8782023Revenue 2024: $219,255Expenses 2024: $236,010Net Income 2024: -$16,7552024Revenue 2025: $230,967Expenses 2025: $229,994Net Income 2025: $9732025

Highlighted filing

2021

Revenue$149,758
Expenses$126,640
Net Income$23,118
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Sep 10, 2021
Return Version
2020v4.0
Gross Receipts
$216,567
Mission and Program Overview

Mission

Serving people in the falls city, nebraska area through benevolent programs, demonstrating that "elks care, elks share".

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$402,663$385,808▼ $16,855
Savings and Temporary Cash Investments$130,657$131,060▲ $403
Cash and Non-Interest-Bearing Accounts$63,664$116,932▲ $53,268
Inventories for Sale or Use$16,665$13,644▼ $3,021
Prepaid Expenses and Deferred Charges$2,034$1,276▼ $758
Total Assets$615,683$648,720▲ $33,037
Liabilities
Deferred Revenue$27,876$32,108▲ $4,232
Accounts Payable and Accrued Expenses$7,158$12,845▲ $5,687
Total Liabilities$35,034$44,953▲ $9,919
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$560,519$584,524▲ $24,005
Net Assets With Donor Restrictions$20,130$19,243▼ $887
Total Net Assets Fund Balance$580,649$603,767▲ $23,118
Total Liabilities and Net Assets / Fund Balance$615,683$648,720▲ $33,037

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$317,394$370,681$688,075
Equipment$30,305$156,948$187,253
Land$38,109-$38,109
Compensation and Service Providers

Employees

NameTitleBaseTotal
Kristy GerweckTreasurer$4,950$4,950
Benjamin HullmanSecretary$1,800$1,800

Board Members and Trustees

NameTitle
Alan RomineTrustee
Gayle SwisegoodTrustee
Jeffery FindlayTrustee
Michael RolfeTrustee
Robert GerweckTrustee
Brady LotterChaplain
Cole FieneEsquire
Roger LampeExalted Rule
Robert WalshInner Guard
Michaele ChristianLeading Knig
Tedd GilkersonLecturing Kn
Melanie RolfeLoyal Knight
Rebecca GilkersonTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$46,573
Program Service Revenue
$0
Investment Income
$4,456
Other Revenue
$98,729
All Other Contributions
$22,626
Change in Net Assets
$23,118
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$97,184
Salaries, Compensation, and Employee Benefits$29,456
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$28,304
Other Salaries and Wages---$26,327
Depreciation Depletion---$21,051
Insurance---$10,276
All Other Expenses---$9,079
Other Expenses---$3,465
Payroll Taxes---$3,129
Office Expenses---$2,722
Advertising---$139
Total Functional Expenses$0$0$0$126,640
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$7,689
Gaming Direct Expenses$6,555
Fundraising Gross Income$5,813
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
Yes
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7B

Certain government decisions are subject to the approval of the bpoe lodge 963 general membership. In particular, the decision to go forward with a major building renovation was put to a vote of the membership. Most decisions are made by vote of the trustees.

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

The bookkeeper compiles the financial information for the fiscal year ended march 31. A local cpa makes the necessary year-end reclassifications and adjustments and reviews the results with the bookkeeper and the grand knight. A 990 form is prepared, which is reviewed with the bookkeeper and the grand knight. Once it is ready, the grand knight makes the 990 form available for review at the next trustee meeting. After that the cpa completes the 990 filing process.

Form 990, Page 6, Part VI, Line 19

The organization has no formal conflict of interest policy, whistleblower policy, or record retention policy, other than to say it follows the procedures suggested by the grand lodge. Conflict of interest, whistleblowing and record retention issues are dealt with by the trustees on a case by case, as needed basis. All policies and governing documents are available to the public, with trustees approval, upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
47-0367930
Phone
4022454100
Address
PO BOX 386, FALLS CITY, NE 68355
Doing Business As
Bpo Elks Club 963

Signing Officer

Name
Kristy Gerweck
Title
Treasurer
Phone
4022454100
Signed
2021-09-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristy Gerweck
Formed
1905
Legal Domicile
Ne
Voting Board Members
5
Independent Board Members
5
Employees
18
Volunteers
50

Preparer

Firm
Robert W Aitken CPA Pc
Address
1621 STONE STREET PO BOX 429, FALLS CITY, NE 68355
Preparer
Robert W Aitken
Phone
4022455566
Raw XML Appendix361 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/TitleTxt0EXALTED RULE
IRS990/Form990PartVIISectionAGrp/TitleTxt1LEADING KNIG
IRS990/Form990PartVIISectionAGrp/TitleTxt2LOYAL KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt3LECTURING KN
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IRS990/PrincipalOfficerNm0KRISTY GERWECK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE AN OPPORTUNITY FOR MEMBERS TO BECOME INVOLVED IN THE LODGE'S GOVERNMENTAL ORGANIZATION AND BENEFIT FROM EXPOSURE TO PUBLIC SPEAKING, RITUAL MEMORIZATION, PROJECT ADMINISTRATION, ORGANIZATIONAL SKILLS, TEAM WORK EXPOSURE, ETC. ALL MEMBERS OF BPOE LODGE 963 ARE WELCOME TO BECOME INVOLVED IN THE LODGE'S ACTIVITIES AND PARTICIPATE IN NATIONAL AND STATE ORGANIZATIONS AS WELL.
IRS990/ProgSrvcAccomActy3Grp/Desc0PROVIDE LODGE MEMBERS THE OPPORTUNITY TO PARTICIPATE IN NUMEROUS YOUTH- ORIENTED PROJECTS. HUNDREDS OF LOCAL YOUNG PEOPLE PARTICIPATE IN OUR ANNUAL AWARD-WINNING YOUTH WEEK, COUNTY-WIDE TRACK MEET, CHILD SAFETY PROGRAMS, STUDENT OF THE MONTH COMPETITION, ELKS SCHOLARSHIP PROGRAM, ETC.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt044504
IRS990/PYInvestmentIncomeAmt04625
IRS990/PYOtherExpensesAmt0121171
IRS990/PYOtherRevenueAmt0117432
IRS990/PYRevenuesLessExpensesAmt0-22920
IRS990/PYSalariesCompEmpBnftPaidAmt068310
IRS990/PYTotalExpensesAmt0189481
IRS990/PYTotalRevenueAmt0166561
IRS990/ReconcilationRevenueExpnssAmt023118
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0130657
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0131060
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0317394
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0370681
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0688075
IRS990ScheduleD/EquipmentGrp/BookValueAmt030305
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0156948
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0187253
IRS990ScheduleD/LandGrp/BookValueAmt038109
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt038109
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0385808
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CERTAIN GOVERNMENT DECISIONS ARE SUBJECT TO THE APPROVAL OF THE BPOE LODGE 963 GENERAL MEMBERSHIP. IN PARTICULAR, THE DECISION TO GO FORWARD WITH A MAJOR BUILDING RENOVATION WAS PUT TO A VOTE OF THE MEMBERSHIP. MOST DECISIONS ARE MADE BY VOTE OF THE TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOOKKEEPER COMPILES THE FINANCIAL INFORMATION FOR THE FISCAL YEAR ENDED MARCH 31. A LOCAL CPA MAKES THE NECESSARY YEAR-END RECLASSIFICATIONS AND ADJUSTMENTS AND REVIEWS THE RESULTS WITH THE BOOKKEEPER AND THE GRAND KNIGHT. A 990 FORM IS PREPARED, WHICH IS REVIEWED WITH THE BOOKKEEPER AND THE GRAND KNIGHT. ONCE IT IS READY, THE GRAND KNIGHT MAKES THE 990 FORM AVAILABLE FOR REVIEW AT THE NEXT TRUSTEE MEETING. AFTER THAT THE CPA COMPLETES THE 990 FILING PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS NO FORMAL CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, OR RECORD RETENTION POLICY, OTHER THAN TO SAY IT FOLLOWS THE PROCEDURES SUGGESTED BY THE GRAND LODGE. CONFLICT OF INTEREST, WHISTLEBLOWING AND RECORD RETENTION ISSUES ARE DEALT WITH BY THE TRUSTEES ON A CASE BY CASE, AS NEEDED BASIS. ALL POLICIES AND GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC, WITH TRUSTEES APPROVAL, UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0615683
IRS990/TotalAssetsEOYAmt0648720
IRS990/TotalAssetsGrp/BOYAmt0615683
IRS990/TotalAssetsGrp/EOYAmt0648720
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt046573
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0126640
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035034
IRS990/TotalLiabilitiesEOYAmt044953
IRS990/TotalLiabilitiesGrp/BOYAmt035034
IRS990/TotalLiabilitiesGrp/EOYAmt044953
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0580649
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0603767
IRS990/TotalReportableCompFromOrgAmt06750
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt097372
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0149758
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0615683
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0648720
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02415 FULTON STREET
IRS990/USAddress/CityNm0FALLS CITY
IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd068355
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KRISTY GERWECK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04022454100
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-09-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0470367930
ReturnHeader/Filer/PhoneNum04022454100
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 386
ReturnHeader/Filer/USAddress/CityNm0FALLS CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd068355
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470711599
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROBERT W AITKEN CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01621 STONE STREET PO BOX 429
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FALLS CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd068355
ReturnHeader/PreparerPersonGrp/PhoneNum04022455566
ReturnHeader/PreparerPersonGrp/PreparationDt02021-09-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT W AITKEN
ReturnHeader/ReturnTs02021-09-13T09:21:10-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KRISTY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GERWECK
ReturnHeader/TaxPeriodBeginDt02020-04-01
ReturnHeader/TaxPeriodEndDt02021-03-31
ReturnHeader/TaxYr02020

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.$6.32$0.41$5.91$2.31$2.30$0.01
2024Summary only. Only limited summary data is available for this year.$6.30$0.41$5.90$2.19$2.36$0.17
2023Summary only. Only limited summary data is available for this year.$6.51$0.45$6.06$1.87$1.93$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.49$0.36$6.13$1.71$1.62$0.09
2021Detailed filing. Detailed filing data is available for this year.$6.49$0.45$6.04$1.50$1.27$0.23
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.16$0.35$5.81$1.67$1.89$0.23
2019Summary only. Only limited summary data is available for this year.$6.38$0.35$6.04$2.18$2.18$0.00
2018Summary only. Only limited summary data is available for this year.$6.42$0.40$6.02$2.77$2.52$0.25
2017Summary only. Only limited summary data is available for this year.$6.42$0.62$5.80$1.88$1.93$0.05
2016Summary only. Only limited summary data is available for this year.$6.90$1.06$5.85$1.80$1.62$0.18
2015Summary only. Only limited summary data is available for this year.$7.78$2.14$5.64$3.54$1.57$1.97
2014Summary only. Only limited summary data is available for this year.$4.37$0.36$1.14$1.32$0.18
2013Summary only. Only limited summary data is available for this year.$4.54$0.35$1.29$1.27$0.01
2012Summary only. Only limited summary data is available for this year.$4.52$0.35$1.21$1.24$0.03
2011Summary only. Only limited summary data is available for this year.$4.55$0.35$1.26$1.31$0.05