Civic Intelligence

Benevolent & Protective Order of Elks of the USA 0202 Charleston

990EZ • Fiscal year 2025 • EIN 55-0122800

Apr 01, 2024 to Mar 31, 2025 • Filed on Jun 20, 2025

Organization Profile
PO Box 1591Charleston, WV 25326-1591

(304) 346-3557

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.01x

Higher debt load relative to assets than 43% of similar nonprofits.

2025 filings • 501(c)8 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

68th percentile

0.16x

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

2025 filings • 501(c)8 • <$500k nonprofits • Source year 2025

Net Margin

90th percentile

27%

Higher net margin than 90% of similar nonprofits.

2025 filings • 501(c)8 • <$500k nonprofits • Source year 2025

Top Officer Pay

96th percentile

$6,000

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 16.3% of source-year revenue.

2025 filings • 501(c)8 • <$500k nonprofits • Source year 2025

Asset Growth

58th percentile

1.9%

Faster asset growth than 58% of similar nonprofits.

2025 filings • 501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

1st percentile

-90%

Faster revenue growth than 1% of similar nonprofits.

2025 filings • 501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Up

$478,564

Up $9,052 (+1.9%) from 2024

Net Assets

Up

$472,814

Up $9,845 (+2.1%) from 2024

Liabilities

Down

$5,750

Down $793 (-12%) from 2024

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin90th percentile

Revenue

Down

$36,735

Down $333,678 (-90%) from 2024

Expenses

Up

$26,890

Up $2,991 (+13%) from 2024

Net Income

Down

$9,845

Down $336,669 (-97%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth58th percentile

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

$800K$600K$400K$200K$0Assets 2012: $663,220Liabilities 2012: $12,372Net Assets 2012: $650,8482012Assets 2013: $630,927Liabilities 2013: $14,623Net Assets 2013: $616,3042013Assets 2014: $584,705Liabilities 2014: $14,048Net Assets 2014: $570,6572014Assets 2015: $524,766Liabilities 2015: $10,080Net Assets 2015: $514,6862015Assets 2016: $430,385Liabilities 2016: $9,656Net Assets 2016: $420,7292016Assets 2017: $393,865Liabilities 2017: $7,137Net Assets 2017: $386,7282017Assets 2018: $332,274Liabilities 2018: $8,757Net Assets 2018: $323,5172018Assets 2019: $270,782Liabilities 2019: $7,256Net Assets 2019: $263,5262019Assets 2020: $217,197Liabilities 2020: $5,430Net Assets 2020: $211,7672020Assets 2021: $153,939Liabilities 2021: $3,960Net Assets 2021: $149,9792021Assets 2022: $140,880Liabilities 2022: $7,133Net Assets 2022: $133,7472022Assets 2023: $122,837Liabilities 2023: $6,3822023Assets 2024: $469,512Liabilities 2024: $6,543Net Assets 2024: $462,9692024Assets 2025: $478,564Liabilities 2025: $5,750Net Assets 2025: $472,8142025

Highlighted filing

2025

Assets$478,564
Liabilities$5,750
Net Assets$472,814
Open 2025 Filing

Operations Trend

Revenue Growth1st percentile

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

$400K$200K$0-$200KRevenue 2012: $56,839Expenses 2012: $98,860Net Income 2012: -$42,0212012Revenue 2013: $74,738Expenses 2013: $109,282Net Income 2013: -$34,5442013Revenue 2014: $47,412Expenses 2014: $93,059Net Income 2014: -$45,6472014Revenue 2015: $52,060Expenses 2015: $108,698Net Income 2015: -$56,6382015Revenue 2016: $38,307Expenses 2016: $132,863Net Income 2016: -$94,5562016Revenue 2017: $55,966Expenses 2017: $97,489Net Income 2017: -$41,5232017Revenue 2018: $69,172Expenses 2018: $112,151Net Income 2018: -$42,9792018Revenue 2019: $28,418Expenses 2019: $99,100Net Income 2019: -$70,6822019Revenue 2020: $42,416Expenses 2020: $94,175Net Income 2020: -$51,7592020Revenue 2021: $29,962Expenses 2021: $91,750Net Income 2021: -$61,7882021Revenue 2022: $20,240Expenses 2022: $38,829Net Income 2022: -$18,5892022Revenue 2023: $23,477Expenses 2023: $40,137Net Income 2023: -$16,6602023Revenue 2024: $370,413Expenses 2024: $23,899Net Income 2024: $346,5142024Revenue 2025: $36,735Expenses 2025: $26,890Net Income 2025: $9,8452025

Highlighted filing

2025

Revenue$36,735
Expenses$26,890
Net Income$9,845
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jun 20, 2025
Return Version
2024v5.0
Gross Receipts
$36,735
Mission and Program Overview

Mission

Charity and community service

Program Services

DescriptionGrantsExpenses
RAISE FUNDS TO SUPPORT LOCAL YOUTH EDUCATION, COMMUNITY AND CHARITABLE SERVICES IN THE AREA-$2,576
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PM CARPER JRSecretaryPT$6,000-$6,000
J DAVID TIPPIEExalted RulerPT$0--
REGINA E EVANSTreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
55-0122800
Address
PO BOX 1591, CHARLESTON, WV 25326-1591

Signing Officer

Name
Pm Carper Jr
Title
Secretary
Phone
3043428435
Signed
2025-06-20
Discuss with paid preparer
Yes

Preparer

Firm
Kimberly S Cionni CPA
Address
1420 COMMERCE STREET SUITE 1, WELLSBURG, WV 26070
Preparer
Kimberly S Cionni
Phone
3047370601
Supplemental Narrative

Additional Explanations

Part I Line 16 Other Expenses

“SEE ATTACHED LIST”

Part II Line 26

“PREPAID DUES 5,750”

Raw XML Appendix101 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0PM CARPER JR
IRS990EZ/BooksInCareOfDetail/PhoneNum03043463557
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1591
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CHARLESTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd025326
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0469512
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0478564
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt02010
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt09845
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01000
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0469512
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0478564
IRS990EZ/FundraisingGrossIncomeAmt03216
IRS990EZ/GrossReceiptsAmt036735
IRS990EZ/GroupExemptionNum01156
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt019526
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt011983
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0462969
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0472814
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0462969
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0472814
IRS990EZ/OccupancyRentUtltsAndMaintAmt03485
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt120
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt16000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0J DAVID TIPPIE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1PM CARPER JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2REGINA E EVANS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXALTED RULER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt015782
IRS990EZ/PrimaryExemptPurposeTxt0CHARITY AND COMMUNITY SERVICE
IRS990EZ/PrintingPublicationsPostageAmt0623
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0RAISE FUNDS TO SUPPORT LOCAL YOUTH EDUCATION, COMMUNITY AND CHARITABLE SERVICES IN THE AREA
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt02576
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt06000
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsNetIncomeLossAmt03216
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt06543
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt05750
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt026890
IRS990EZ/TotalProgramServiceExpensesAmt02576
IRS990EZ/TotalRevenueAmt036735
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SEE ATTACHED LIST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PREPAID DUES 5,750
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I LINE 16 OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART II LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PM CARPER JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum03043428435
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS OF THE USA 0202 CHARLESTON
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0550122800
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1591
ReturnHeader/Filer/USAddress/CityNm0CHARLESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd0253261591
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550653162
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KIMBERLY S CIONNI CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01420 COMMERCE STREET SUITE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WELLSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd026070
ReturnHeader/PreparerPersonGrp/PhoneNum03047370601
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KIMBERLY S CIONNI
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-06-23T10:15:28-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$478,564
Liabilities
$5,750
Net assets
$472,814
Revenue
$36,735
Expenses
$26,890
Net income
$9,845
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.79$0.06$4.73$0.37$0.27$0.10
2024Summary only. Only limited summary data is available for this year.$4.70$0.07$4.63$3.70$0.24$3.47
2023Summary only. Only limited summary data is available for this year.$1.23$0.06$0.23$0.40$0.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.07$1.34$0.20$0.39$0.19
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.04$1.50$0.30$0.92$0.62
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.17$0.05$2.12$0.42$0.94$0.52
2019Summary only. Only limited summary data is available for this year.$2.71$0.07$2.64$0.28$0.99$0.71
2018Summary only. Only limited summary data is available for this year.$3.32$0.09$3.24$0.69$1.12$0.43
2017Summary only. Only limited summary data is available for this year.$3.94$0.07$3.87$0.56$0.97$0.42
2016Summary only. Only limited summary data is available for this year.$4.30$0.10$4.21$0.38$1.33$0.95
2015Summary only. Only limited summary data is available for this year.$5.25$0.10$5.15$0.52$1.09$0.57
2014Summary only. Only limited summary data is available for this year.$5.85$0.14$5.71$0.47$0.93$0.46
2013Summary only. Only limited summary data is available for this year.$6.31$0.15$6.16$0.75$1.09$0.35
2012Summary only. Only limited summary data is available for this year.$6.63$0.12$6.51$0.57$0.99$0.42