Civic Intelligence

Bene & Pro Order of Elks

990 • Fiscal year 2017 • EIN 55-0173393

Apr 01, 2016 to Mar 31, 2017 • Filed on Jun 29, 2017

PO Box 5666Princeton, WV 24740

(304) 425-2969

Siviq Scores

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

Liabilities / Assets

78th percentile

0.17x

Higher debt load relative to assets than 78% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

65th percentile

0.22x

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

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Net Margin

33rd percentile

-3.3%

Higher net margin than 33% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

95th percentile

$39,120

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Asset Growth

8th percentile

-5.4%

Faster asset growth than 8% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

82nd percentile

32%

Faster revenue growth than 82% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$833,480

Down $48,028 (-5.4%) from 2016

Net Assets

Down

$693,805

Down $20,835 (-2.9%) from 2016

Liabilities

Down

$139,675

Down $27,193 (-16%) from 2016

Revenue

Up

$630,184

Up $151,075 (+32%) from 2016

Expenses

Up

$651,019

Up $130,092 (+25%) from 2016

Net Income

Up

-$20,835

Up $20,983 (+50%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $973,502Liabilities 2012: $166,244Net Assets 2012: $807,2582012Assets 2013: $924,956Liabilities 2013: $157,713Net Assets 2013: $767,2432013Assets 2014: $908,863Liabilities 2014: $192,719Net Assets 2014: $716,1442014Assets 2015: $922,465Liabilities 2015: $166,007Net Assets 2015: $756,4582015Assets 2016: $881,508Liabilities 2016: $166,868Net Assets 2016: $714,6402016Assets 2017: $833,480Liabilities 2017: $139,675Net Assets 2017: $693,8052017Assets 2018: $766,643Liabilities 2018: $118,866Net Assets 2018: $647,7772018Assets 2019: $752,238Liabilities 2019: $97,098Net Assets 2019: $655,1402019Assets 2020: $705,825Liabilities 2020: $67,316Net Assets 2020: $638,5092020Assets 2021: $690,323Liabilities 2021: $56,110Net Assets 2021: $634,2132021Assets 2022: $672,393Liabilities 2022: $47,400Net Assets 2022: $624,9932022Assets 2023: $659,357Liabilities 2023: $56,973Net Assets 2023: $602,3842023Assets 2024: $692,725Liabilities 2024: $61,699Net Assets 2024: $631,0262024Assets 2025: $648,885Liabilities 2025: $79,306Net Assets 2025: $569,5792025

Highlighted filing

2017

Assets$833,480
Liabilities$139,675
Net Assets$693,805

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $694,2012012Expenses 2013: $836,3242013Revenue 2014: $778,079Expenses 2014: $829,178Net Income 2014: -$51,0992014Revenue 2015: $777,718Expenses 2015: $737,404Net Income 2015: $40,3142015Revenue 2016: $479,109Expenses 2016: $520,927Net Income 2016: -$41,8182016Revenue 2017: $630,184Expenses 2017: $651,019Net Income 2017: -$20,8352017Revenue 2018: $830,965Expenses 2018: $876,993Net Income 2018: -$46,0282018Revenue 2019: $840,334Expenses 2019: $832,971Net Income 2019: $7,3632019Revenue 2020: $875,662Expenses 2020: $892,386Net Income 2020: -$16,7242020Revenue 2021: $699,273Expenses 2021: $703,569Net Income 2021: -$4,2962021Revenue 2022: $918,415Expenses 2022: $927,635Net Income 2022: -$9,2202022Revenue 2023: $952,496Expenses 2023: $975,105Net Income 2023: -$22,6092023Revenue 2024: $1,026,774Expenses 2024: $998,132Net Income 2024: $28,6422024Revenue 2025: $1,086,899Expenses 2025: $1,148,346Net Income 2025: -$61,4472025

Highlighted filing

2017

Revenue$630,184
Expenses$651,019
Net Income-$20,835
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Jun 29, 2017
Return Version
2016v3.0
Gross Receipts
$3,101,931
Mission and Program Overview

Mission

To inculcate principles of charity, justice, brotherly love and fidelity. The bpoe will serve the people and communicate through benevolent programs, demonstrating the elks care, elks share.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$714,640$693,805▼ $20,835
Land, Buildings, and Equipment, Net$659,725$686,211▲ $26,486
Cash and Non-Interest-Bearing Accounts$210,360$137,211▼ $73,149
Inventories for Sale or Use$11,423$10,058▼ $1,365
Total Assets$881,508$833,480▼ $48,028
Liabilities
Mortgage Notes Payable Secured by Investment Property$93,928$77,330▼ $16,598
Deferred Revenue$48,842$46,370▼ $2,472
Accounts Payable and Accrued Expenses$24,098$15,975▼ $8,123
Total Liabilities$166,868$139,675▼ $27,193
Net Assets / Fund Balance
Total Net Assets Fund Balance$714,640$693,805▼ $20,835
Total Liabilities and Net Assets / Fund Balance$881,508$833,480▼ $48,028

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$518,001$626,539$1,144,540
Other Land Buildings$-2,620$294,754$292,134
Equipment$71,330$89,658$160,988
Land$99,500-$99,500
Leasehold Improvements-$99,388$99,388
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Keith FreyManagerFT$39,120$39,120
David WestfallSecretaryPT$6,600$6,600

Board Members and Trustees

NameTitle
James M OliverPresident
Craig HavensTrustee
Johnny SurfaceTrustee
Rick DuncanTrustee
Rick MillerTrustee
Robert FieryTrustee
Heath MoyeOfficer
Paul JohnsonOfficer
Steve WarrenOfficer
David M GeerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$97,884
Program Service Revenue
$191,896
Investment Income
$9,400
Other Revenue
$331,004
Change in Net Assets
$-20,835
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$331,786
Other Expenses$281,759
Grants and Similar Amounts Paid$37,474
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$252,838$39,120-$291,958
Depreciation Depletion$20,186$32,396-$52,582
Grants to Domestic Orgs$37,474--$37,474
Payroll Taxes$28,034$5,194-$33,228
All Other Expenses$34,180$-2,414-$31,766
Insurance-$17,896-$17,896
Fees for Services Accounting-$13,255-$13,255
Other Expenses$18,937$11,576-$11,576
Office Expenses-$10,299-$10,299
Current Officers, Directors, Trustees, and Key Employees-$6,600-$6,600
Interest-$3,897-$3,897
Conferences and Meetings-$2,989-$2,989
Advertising-$2,361-$2,361
Fees for Services Other-$681-$681
Total Functional Expenses$501,393$149,626$0$651,019
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$2,514,058
Gaming Direct Expenses$2,303,295
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
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Member election for additional members Part VI line 7A

Members approve new members as applications are received.

Governing body decisions Part VI line 7B

The entire membership must approve all relevant governing body deccisions.

Form 990 governing body review Part VI line 11

The governing body must approve the form 990.

Other officer or key employee compensation Part VI line 15B

A majority of the membeship must approve the compensation of key employees.

Governing documents etc available to public Part VI line 19

All relevant documents are available for public inspection upon request.

Filing and Contact Details

Filer

Filer Name
Bene & Pro Order of Elks
EIN
55-0173393
Address
PO BOX 5666, PRINCETON, WV 24740

Signing Officer

Name
Keith Frey
Title
General Manager
Phone
3044252969
Signed
2017-06-29
Discuss with paid preparer
Yes

Organization Details

Formed
1923
Legal Domicile
Wv
Voting Board Members
12
Independent Board Members
12
Employees
38

Preparer

Firm
Hollifield & Associates
Address
106 PARK AVENUE, Princeton, WV 24740
Preparer
Thomas G Himes
Phone
3044254001
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IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTAINENCE
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3SUNDRY OTHER TAXES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02535
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13241
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt211576
IRS990/OtherExpensesGrp/ProgramServicesAmt048167
IRS990/OtherExpensesGrp/ProgramServicesAmt161577
IRS990/OtherExpensesGrp/ProgramServicesAmt218937
IRS990/OtherExpensesGrp/TotalAmt050702
IRS990/OtherExpensesGrp/TotalAmt164818
IRS990/OtherExpensesGrp/TotalAmt218937
IRS990/OtherExpensesGrp/TotalAmt311576
IRS990/OtherRevenueMiscGrp/BusinessCd0713910
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS RECEIPTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03030
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03030
IRS990/OtherRevenueTotalAmt03030
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt039120
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0252838
IRS990/OtherSalariesAndWagesGrp/TotalAmt0291958
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05194
IRS990/PayrollTaxesGrp/ProgramServicesAmt028034
IRS990/PayrollTaxesGrp/TotalAmt033228
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/BusinessCd1713910
IRS990/ProgramServiceRevenueGrp/BusinessCd2713910
IRS990/ProgramServiceRevenueGrp/Desc0GOLF COURSE INCOME
IRS990/ProgramServiceRevenueGrp/Desc1POOL
IRS990/ProgramServiceRevenueGrp/Desc2MACHINE INCOME
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0115655
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt111086
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt265155
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0115655
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt111086
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt265155
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt096837
IRS990/PYGrantsAndSimilarPaidAmt044160
IRS990/PYOtherExpensesAmt0292856
IRS990/PYOtherRevenueAmt0197801
IRS990/PYProgramServiceRevenueAmt0184471
IRS990/PYRevenuesLessExpensesAmt0-41818
IRS990/PYSalariesCompEmpBnftPaidAmt0183911
IRS990/PYTotalExpensesAmt0520927
IRS990/PYTotalRevenueAmt0479109
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-20835
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt06954
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0714640
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0693805
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0518001
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0626539
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01144540
IRS990ScheduleD/EquipmentGrp/BookValueAmt071330
IRS990ScheduleD/EquipmentGrp/DepreciationAmt089658
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0160988
IRS990ScheduleD/LandGrp/BookValueAmt099500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt099500
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt099388
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt099388
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-2620
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0294754
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0292134
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0686211
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0578645
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt01588339
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt02166984
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt02303295
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0483971
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt02030087
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt02514058
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0210763
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt097154
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0136311
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt039157
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS APPROVE NEW MEMBERS AS APPLICATIONS ARE RECEIVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ENTIRE MEMBERSHIP MUST APPROVE ALL RELEVANT GOVERNING BODY DECCISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BODY MUST APPROVE THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A MAJORITY OF THE MEMBESHIP MUST APPROVE THE COMPENSATION OF KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL RELEVANT DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0881508
IRS990/TotalAssetsEOYAmt0833480
IRS990/TotalAssetsGrp/BOYAmt0881508
IRS990/TotalAssetsGrp/EOYAmt0833480
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt097884
IRS990/TotalEmployeeCnt038
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0149626
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0501393
IRS990/TotalFunctionalExpensesGrp/TotalAmt0651019
IRS990/TotalGrossUBIAmt0412059
IRS990/TotalLiabilitiesBOYAmt0166868
IRS990/TotalLiabilitiesEOYAmt0139675
IRS990/TotalLiabilitiesGrp/BOYAmt0166868
IRS990/TotalLiabilitiesGrp/EOYAmt0139675
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0714640
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0693805
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0501393
IRS990/TotalProgramServiceRevenueAmt0191896
IRS990/TotalReportableCompFromOrgAmt045720
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0120241
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0630184
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0412059
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0881508
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0833480
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.65$0.08$0.57$1.09$1.15$0.06
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.06$0.63$1.03$1.00$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.66$0.06$0.60$0.95$0.98$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.67$0.05$0.62$0.92$0.93$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.69$0.06$0.63$0.70$0.70$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.07$0.64$0.88$0.89$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.10$0.66$0.84$0.83$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.77$0.12$0.65$0.83$0.88$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.83$0.14$0.69$0.63$0.65$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.17$0.71$0.48$0.52$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.92$0.17$0.76$0.78$0.74$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.91$0.19$0.72$0.78$0.83$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.16$0.77$0.84
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.17$0.81$0.69