Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2017 • EIN 51-0241019

Apr 01, 2016 to Mar 31, 2017 • Filed on Jun 20, 2017

1438 East Chestnut StreetDesloge, MO 63601

(573) 431-4216

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.09x

Higher debt load relative to assets than 72% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

71st percentile

0.14x

Higher debt load relative to revenue than 71% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Net Margin

18th percentile

-16%

Higher net margin than 18% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Top Officer Pay

81st percentile

$1,315

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Asset Growth

24th percentile

-6.6%

Faster asset growth than 24% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

8th percentile

-37%

Faster revenue growth than 8% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$135,834

Down $9,560 (-6.6%) from 2016

Net Assets

Down

$123,399

Down $14,046 (-10%) from 2016

Liabilities

Up

$12,435

Up $4,486 (+56%) from 2016

Revenue

Down

$86,772

Down $50,258 (-37%) from 2016

Expenses

Down

$100,818

Down $14,621 (-13%) from 2016

Net Income

Down

-$14,046

Down $35,637 (-165%) from 2016

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $153,505Liabilities 2011: $12,926Net Assets 2011: $140,5792011Assets 2012: $156,213Liabilities 2012: $15,438Net Assets 2012: $140,7752012Assets 2013: $149,633Liabilities 2013: $15,717Net Assets 2013: $133,9162013Assets 2014: $130,172Liabilities 2014: $14,745Net Assets 2014: $115,4272014Assets 2015: $116,164Liabilities 2015: $310Net Assets 2015: $115,8542015Assets 2016: $145,394Liabilities 2016: $7,949Net Assets 2016: $137,4452016Assets 2017: $135,834Liabilities 2017: $12,435Net Assets 2017: $123,3992017Assets 2018: $131,727Liabilities 2018: $9,297Net Assets 2018: $122,4302018Assets 2019: $144,220Liabilities 2019: $16,126Net Assets 2019: $128,0942019Assets 2020: $133,120Liabilities 2020: $753Net Assets 2020: $132,3672020Assets 2021: $113,317Liabilities 2021: $10,355Net Assets 2021: $102,9622021Assets 2022: $111,037Liabilities 2022: $10,379Net Assets 2022: $100,6582022Assets 2023: $122,076Liabilities 2023: $863Net Assets 2023: $121,2132023Assets 2024: $114,785Liabilities 2024: $25,609Net Assets 2024: $89,1762024Assets 2025: $96,384Liabilities 2025: $26,820Net Assets 2025: $69,5642025

Highlighted filing

2017

Assets$135,834
Liabilities$12,435
Net Assets$123,399

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $161,986Expenses 2011: $171,227Net Income 2011: -$9,2412011Expenses 2012: $127,2642012Expenses 2013: $118,3412013Revenue 2014: $97,147Expenses 2014: $115,636Net Income 2014: -$18,4892014Revenue 2015: $110,690Expenses 2015: $110,263Net Income 2015: $4272015Revenue 2016: $137,030Expenses 2016: $115,439Net Income 2016: $21,5912016Revenue 2017: $86,772Expenses 2017: $100,818Net Income 2017: -$14,0462017Revenue 2018: $106,023Expenses 2018: $106,992Net Income 2018: -$9692018Revenue 2019: $111,901Expenses 2019: $106,237Net Income 2019: $5,6642019Revenue 2020: $118,257Expenses 2020: $113,983Net Income 2020: $4,2742020Revenue 2021: $50,865Expenses 2021: $80,271Net Income 2021: -$29,4062021Revenue 2022: $108,592Expenses 2022: $110,898Net Income 2022: -$2,3062022Revenue 2023: $152,758Expenses 2023: $132,203Net Income 2023: $20,5552023Revenue 2024: $125,447Expenses 2024: $157,484Net Income 2024: -$32,0372024Revenue 2025: $147,169Expenses 2025: $166,781Net Income 2025: -$19,6122025

Highlighted filing

2017

Revenue$86,772
Expenses$100,818
Net Income-$14,046
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Jun 20, 2017
Return Version
2016v3.0
Gross Receipts
$429,123
Mission and Program Overview

Mission

This organization operates under the lodge system for the exclusive benefit of its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$103,958$105,784▲ $1,826
Cash and Non-Interest-Bearing Accounts$39,819$28,452▼ $11,367
Inventories for Sale or Use$1,617$1,598▼ $19
Total Assets$145,394$135,834▼ $9,560
Liabilities
Unsecured Notes Loans Payable-$7,813-
Deferred Revenue$7,538$4,150▼ $3,388
Other Liabilities$411$472▲ $61
Total Liabilities$7,949$12,435▲ $4,486
Net Assets / Fund Balance
Unrestricted Net Assets$72,440$64,735▼ $7,705
Temporarily Rstr Net Assets$65,005$58,664▼ $6,341
Total Net Assets Fund Balance$137,445$123,399▼ $14,046
Total Liabilities and Net Assets / Fund Balance$145,394$135,834▼ $9,560

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$77,749$420,676$498,425
Equipment$9,150$128,254$137,404
Land$18,885-$18,885
Compensation and Service Providers

Employees

NameTitleBaseTotal
Bryan FlattSecretary$1,315$1,315
Jim DavisTreasurer$1,315$1,315

Board Members and Trustees

NameTitle
Brad DaughertyTrustee
Dean GannTrustee
Jim JonesTrustee
Louis SeiberlichTrustee
Thomas HallTrustee
Kenny HawkinsExalted Rule
Roland SealLeading Knig
Vickie MurrayLecturing Kn
Wayne ShrumLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$14,494
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$72,278
All Other Contributions
$2,000
Change in Net Assets
$-14,046
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$82,466
Salaries, Compensation, and Employee Benefits$18,352
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$16,835--$16,835
All Other Expenses$14,171--$14,171
Insurance$9,278--$9,278
Depreciation Depletion$7,692--$7,692
Other Expenses$4,729--$4,729
Fees for Services Accounting$4,285--$4,285
Payroll Taxes$1,517--$1,517
Office Expenses$1,194--$1,194
Interest$596--$596
Occupancy$40--$40
Total Functional Expenses$100,818$0$0$100,818
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$319,884
Gaming Gross Income$316,528
Fundraising Gross Income$17,257
Fundraising Direct Expenses$5,692
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffle Sales$17,257$17,257$430$16,827
Total Events$17,257$17,257$5,692$11,565
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes$472
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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
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

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Membership in the elks lodge is required to participate in functions and activities.

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

On the last month of the fiscal year elk members vote to retain or appoint new officers to the governing body.

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

Reviewed by officers and trustees at june 2017 meeting.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
51-0241019
Phone
5734314216
Address
1438 EAST CHESTNUT STREET, DESLOGE, MO 63601

Signing Officer

Name
Jim Davis
Title
Treasurer
Phone
5734314216
Signed
2017-06-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenny Hawkins
Legal Domicile
Mo
Voting Board Members
9
Independent Board Members
9
Employees
9
Volunteers
20

Preparer

Firm
Thurman Shinn & Company Cpas
Address
315 N WASHINGTON, FARMINGTON, MO 63640
Preparer
Lee Thurman CPA Cva Abv
Phone
5737609400
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

To provide activities for lodge members, and raise funds for charitable programs.

Form 990, Part IX, Line 24E

Miscellaneous 3,849 0 0 convention 3,297 0 0 bulletin 1,416 0 0 telephone 1,302 0 0 licenses 1,222 0 0 dignitary 895 0 0 repairs & maint. 664 0 0 supplies 561 0 0 miscellaneous 389 0 0 key card 259 0 0 janitorial 212 0 0 supplies 86 0 0 decorations 19 0 0 total 14,171 0 0

Raw XML Appendix395 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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IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt05262
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt05262
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05692
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RAFFLE SALES
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt017257
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt017257
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt017257
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt017257
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt011565
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0430
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0430
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0241589
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0241589
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0319884
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0292577
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt023951
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0316528
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-3356
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt020966
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt078295
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt057329
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0BONNIE SEAL
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt03616 CEDAR RUN ROAD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0BONNE TERRE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MO
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd063628
IRS990ScheduleG/StatesWhereGamingConductedCd0MO
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE ACTIVITIES FOR LODGE MEMBERS, AND RAISE FUNDS FOR CHARITABLE PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP IN THE ELKS LODGE IS REQUIRED TO PARTICIPATE IN FUNCTIONS AND ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ON THE LAST MONTH OF THE FISCAL YEAR ELK MEMBERS VOTE TO RETAIN OR APPOINT NEW OFFICERS TO THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEWED BY OFFICERS AND TRUSTEES AT JUNE 2017 MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MISCELLANEOUS 3,849 0 0 CONVENTION 3,297 0 0 BULLETIN 1,416 0 0 TELEPHONE 1,302 0 0 LICENSES 1,222 0 0 DIGNITARY 895 0 0 REPAIRS & MAINT. 664 0 0 SUPPLIES 561 0 0 MISCELLANEOUS 389 0 0 KEY CARD 259 0 0 JANITORIAL 212 0 0 SUPPLIES 86 0 0 DECORATIONS 19 0 0 TOTAL 14,171 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt065005
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt058664
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0145394
IRS990/TotalAssetsEOYAmt0135834
IRS990/TotalAssetsGrp/BOYAmt0145394
IRS990/TotalAssetsGrp/EOYAmt0135834
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014494
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0100818
IRS990/TotalFunctionalExpensesGrp/TotalAmt0100818
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07949
IRS990/TotalLiabilitiesEOYAmt012435
IRS990/TotalLiabilitiesGrp/BOYAmt07949
IRS990/TotalLiabilitiesGrp/EOYAmt012435
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0137445
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0123399
IRS990/TotalOtherProgSrvcExpenseAmt013914
IRS990/TotalProgramServiceExpensesAmt0100818
IRS990/TotalReportableCompFromOrgAmt02630
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt060713
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt086772
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0145394
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0135834
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt072440
IRS990/UnrestrictedNetAssetsGrp/EOYAmt064735
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt07813
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0112 S WHIE OAK STREET
IRS990/USAddress/CityNm0DESLOGE
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd063601
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM DAVIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05734314216
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS OF THE USA
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0510241019
ReturnHeader/Filer/PhoneNum05734314216
ReturnHeader/Filer/USAddress/AddressLine1Txt01438 EAST CHESTNUT STREET
ReturnHeader/Filer/USAddress/CityNm0DESLOGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd063601
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId05E6E0C2ECD91C9E5E7E6604EF52C294B2DD7935A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId04F92C70924F4C20386BB5A71821DA411E6FA91D7
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431936738
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THURMAN SHINN & COMPANY CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0315 N WASHINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FARMINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd063640
ReturnHeader/PreparerPersonGrp/PhoneNum05737609400
ReturnHeader/PreparerPersonGrp/PreparationDt02017-06-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LEE THURMAN CPA CVA ABV
ReturnHeader/ReturnTs02017-06-20T18:31:25-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-04-01
ReturnHeader/TaxPeriodEndDt02017-03-31
ReturnHeader/TaxYr02016

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.$0.96$0.27$0.70$1.47$1.67$0.20
2024Detailed filing. Detailed filing data is available for this year.$1.15$0.26$0.89$1.25$1.57$0.32
2023Detailed filing. Detailed filing data is available for this year.$1.22$0.01$1.21$1.53$1.32$0.21
2022Detailed filing. Detailed filing data is available for this year.$1.11$0.10$1.01$1.09$1.11$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.13$0.10$1.03$0.51$0.80$0.29
2020Detailed filing. Detailed filing data is available for this year.$1.33$0.01$1.32$1.18$1.14$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.44$0.16$1.28$1.12$1.06$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.32$0.09$1.22$1.06$1.07$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.36$0.12$1.23$0.87$1.01$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.45$0.08$1.37$1.37$1.15$0.22
2015Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$1.11$1.10$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.30$0.15$1.15$0.97$1.16$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.16$1.34$1.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.15$1.41$1.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.13$1.41$1.62$1.71$0.09