Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2018 • EIN 51-0241019

Apr 01, 2017 to Mar 31, 2018 • Filed on Jun 15, 2018

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

68th percentile

0.07x

Higher debt load relative to assets than 68% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

65th percentile

0.09x

Higher debt load relative to revenue than 65% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Net Margin

43rd percentile

-0.9%

Higher net margin than 43% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Asset Growth

36th percentile

-3.0%

Faster asset growth than 36% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

80th percentile

22%

Faster revenue growth than 80% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$131,727

Down $4,107 (-3.0%) from 2017

Net Assets

Down

$122,430

Down $969 (-0.8%) from 2017

Liabilities

Down

$9,297

Down $3,138 (-25%) from 2017

Revenue

Up

$106,023

Up $19,251 (+22%) from 2017

Expenses

Up

$106,992

Up $6,174 (+6.1%) from 2017

Net Income

Up

-$969

Up $13,077 (+93%) from 2017

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

2018

Assets$131,727
Liabilities$9,297
Net Assets$122,430

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

2018

Revenue$106,023
Expenses$106,992
Net Income-$969
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Jun 15, 2018
Return Version
2017v2.3
Gross Receipts
$448,840
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$105,784$98,302▼ $7,482
Cash and Non-Interest-Bearing Accounts$28,452$31,582▲ $3,130
Inventories for Sale or Use$1,598$1,843▲ $245
Total Assets$135,834$131,727▼ $4,107
Liabilities
Deferred Revenue$4,150$8,527▲ $4,377
Unsecured Notes Loans Payable$7,813--
Other Liabilities$472$770▲ $298
Total Liabilities$12,435$9,297▼ $3,138
Net Assets / Fund Balance
Unrestricted Net Assets$64,735$119,035▲ $54,300
Temporarily Rstr Net Assets$58,664$3,395▼ $55,269
Total Net Assets Fund Balance$123,399$122,430▼ $969
Total Liabilities and Net Assets / Fund Balance$135,834$131,727▼ $4,107

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$72,893$425,532$498,425
Equipment$6,524$130,880$137,404
Land$18,885-$18,885
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ben FlattTrustee
Brad DaughertyTrustee
Jim JonesTrustee
Louis SeiberlichTrustee
Thomas HallTrustee
Roland SealExalted Rule
Dean GannLeading Knig
Anna KleinerLecturing Kn
Vickie MurrayLoyal Knight
Bryan FlattSecretary
Jim DavisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,182
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$97,841
All Other Contributions
$6
Change in Net Assets
$-969
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$84,243
Salaries, Compensation, and Employee Benefits$22,749
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$20,652--$20,652
All Other Expenses$18,306--$18,306
Insurance$8,447--$8,447
Depreciation Depletion$7,482--$7,482
Other Expenses$6,363--$6,363
Fees for Services Accounting$3,180--$3,180
Payroll Taxes$2,097--$2,097
Office Expenses$1,046--$1,046
Interest$177--$177
Total Functional Expenses$106,992$0$0$106,992
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$300,618
Gaming Direct Expenses$294,446
Fundraising Gross Income$41,642
Fundraising Direct Expenses$26,173
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffle Sales$41,642$41,642$8,836$32,806
Total Events$41,642$41,642$26,173$15,469
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes$770
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
2018-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roland Seal
Legal Domicile
Mo
Voting Board Members
9
Independent Board Members
9
Employees
11
Volunteers
25

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

Grand lodge dues 4,882 0 0 miscellaneous 3,669 0 0 bulletin 1,680 0 0 licenses 1,214 0 0 miscellaneous 1,193 0 0 telephone 1,133 0 0 dignitary 1,059 0 0 insurance 862 0 0 repairs & maint. 820 0 0 entertainment 522 0 0 supplies 414 0 0 supplies 298 0 0 key card 208 0 0 advertising 193 0 0 publicity and photo 120 0 0 utilities 39 0 0 total 18,306 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/FundraisingEventInformationGrp/GrossReceiptsTotalAmt041642
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt041642
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt041642
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt015469
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt08836
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt08836
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0221582
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0221582
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0294446
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0265300
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt035318
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0300618
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt06172
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt029676
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt072864
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt043188
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/ExplanationTxt5GRAND LODGE DUES 4,882 0 0 MISCELLANEOUS 3,669 0 0 BULLETIN 1,680 0 0 LICENSES 1,214 0 0 MISCELLANEOUS 1,193 0 0 TELEPHONE 1,133 0 0 DIGNITARY 1,059 0 0 INSURANCE 862 0 0 REPAIRS & MAINT. 820 0 0 ENTERTAINMENT 522 0 0 SUPPLIES 414 0 0 SUPPLIES 298 0 0 KEY CARD 208 0 0 ADVERTISING 193 0 0 PUBLICITY AND PHOTO 120 0 0 UTILITIES 39 0 0 TOTAL 18,306 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/BOYAmt058664
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt03395
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0135834
IRS990/TotalAssetsEOYAmt0131727
IRS990/TotalAssetsGrp/BOYAmt0135834
IRS990/TotalAssetsGrp/EOYAmt0131727
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt08182
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0106992
IRS990/TotalFunctionalExpensesGrp/TotalAmt0106992
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012435
IRS990/TotalLiabilitiesEOYAmt09297
IRS990/TotalLiabilitiesGrp/BOYAmt012435
IRS990/TotalLiabilitiesGrp/EOYAmt09297
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0123399
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0122430
IRS990/TotalOtherProgSrvcExpenseAmt020937
IRS990/TotalProgramServiceExpensesAmt0106992
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt082372
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0106023
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0135834
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0131727
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt064735
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0119035
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt07813
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0210 A BLACK OAK DRIVE
IRS990/USAddress/CityNm0PARK HILLS
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd063601
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM DAVIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05734314216
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-15
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/AtSubmissionCreationDeviceId04F92C70924F4C20386BB5A71821DA411E6FA91D7
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0128D560E0BD27DDBD140640081AA144B07EBF2AD
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt068.188.80.42
ReturnHeader/FilingSecurityInformation/IPDt02018-06-25
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm014:53:53
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/PreparationDt02018-06-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LEE THURMAN CPA CVA ABV
ReturnHeader/ReturnTs02018-06-25T14:53:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-04-01
ReturnHeader/TaxPeriodEndDt02018-03-31
ReturnHeader/TaxYr02017

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