Civic Intelligence

Benevolent and Protective Order of Elks of the USA

990 • Fiscal year 2025 • EIN 56-0258976

Apr 01, 2024 to Mar 31, 2025 • Filed on May 17, 2025

546 N Justice StHendersonville, NC 28739

(828) 693-3424

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.18x

Higher debt load relative to assets than 82% of similar nonprofits.

2025 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.15x

Higher debt load relative to revenue than 61% of similar nonprofits.

2025 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2025

Net Margin

64th percentile

13%

Higher net margin than 64% of similar nonprofits.

2025 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

44th percentile

$1,825

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2025 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2025

Asset Growth

78th percentile

12%

Faster asset growth than 78% of similar nonprofits.

2025 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

50th percentile

4.8%

Faster revenue growth than 50% of similar nonprofits.

2025 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$750,461

Up $79,026 (+12%) from 2024

Net Assets

Up

$611,783

Up $118,623 (+24%) from 2024

Liabilities

Down

$138,678

Down $39,597 (-22%) from 2024

Revenue

Up

$908,735

Up $41,790 (+4.8%) from 2024

Expenses

Down

$790,113

Down $38,483 (-4.6%) from 2024

Net Income

Up

$118,622

Up $80,273 (+209%) from 2024

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $443,493Liabilities 2012: $80,640Net Assets 2012: $362,8532012Assets 2014: $417,068Liabilities 2014: $95,192Net Assets 2014: $321,8762014Assets 2015: $398,639Liabilities 2015: $76,731Net Assets 2015: $321,9082015Assets 2016: $406,989Liabilities 2016: $94,882Net Assets 2016: $312,1072016Assets 2017: $425,145Liabilities 2017: $104,514Net Assets 2017: $320,6312017Assets 2018: $410,582Liabilities 2018: $96,263Net Assets 2018: $314,3192018Assets 2019: $407,234Liabilities 2019: $105,110Net Assets 2019: $302,1242019Assets 2020: $342,223Liabilities 2020: $41,836Net Assets 2020: $300,3872020Assets 2022: $543,537Liabilities 2022: $149,188Net Assets 2022: $394,3492022Assets 2023: $611,339Liabilities 2023: $156,528Net Assets 2023: $454,8112023Assets 2024: $671,435Liabilities 2024: $178,275Net Assets 2024: $493,1602024Assets 2025: $750,461Liabilities 2025: $138,678Net Assets 2025: $611,7832025

Highlighted filing

2025

Assets$750,461
Liabilities$138,678
Net Assets$611,783

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $702,575Expenses 2012: $520,343Net Income 2012: $182,2322012Revenue 2014: $542,277Expenses 2014: $590,200Net Income 2014: -$47,9232014Revenue 2015: $551,069Expenses 2015: $547,567Net Income 2015: $3,5022015Revenue 2016: $586,770Expenses 2016: $571,157Net Income 2016: $15,6132016Revenue 2017: $637,335Expenses 2017: $614,760Net Income 2017: $22,5752017Revenue 2018: $629,676Expenses 2018: $633,627Net Income 2018: -$3,9512018Revenue 2019: $680,906Expenses 2019: $707,172Net Income 2019: -$26,2662019Revenue 2020: $679,635Expenses 2020: $681,429Net Income 2020: -$1,7942020Revenue 2022: $881,760Expenses 2022: $790,771Net Income 2022: $90,9892022Revenue 2023: $839,794Expenses 2023: $773,482Net Income 2023: $66,3122023Revenue 2024: $866,945Expenses 2024: $828,596Net Income 2024: $38,3492024Revenue 2025: $908,735Expenses 2025: $790,113Net Income 2025: $118,6222025

Highlighted filing

2025

Revenue$908,735
Expenses$790,113
Net Income$118,622
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
May 17, 2025
Return Version
2024v5.0
Gross Receipts
$1,247,337
Mission and Program Overview

Mission

To inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to serve the community.

To inculcate the principles of charity,justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to serve the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$318,912$325,506▲ $6,594
Cash and Non-Interest-Bearing Accounts$98,847$205,462▲ $106,615
Land, Buildings, and Equipment, Net$107,502$141,551▲ $34,049
Savings and Temporary Cash Investments$129,639$52,590▼ $77,049
Inventories for Sale or Use$16,535$25,665▲ $9,130
Accounts Receivable-$-313-
Total Assets$671,435$750,461▲ $79,026
Liabilities
Deferred Revenue$150,384$135,890▼ $14,494
Accounts Payable and Accrued Expenses$22,845--
Other Liabilities$5,046$2,788▼ $2,258
Total Liabilities$178,275$138,678▼ $39,597
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$493,160$611,783▲ $118,623
Total Net Assets Fund Balance$493,160$611,783▲ $118,623
Total Liabilities and Net Assets / Fund Balance$671,435$750,461▲ $79,026

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$144,601$677,546$822,147
Buildings$-7,114$410,892$403,778
Equipment$-8,965$41,205$32,240
Land$13,029-$13,029
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Susan SchiemerSecretaryPT$1,825$1,825

Board Members and Trustees

NameTitle
Scott Case1 Yr Trustee
David Reid3 Yr Trustee
Danny Garrett4 Yr Trustee
Michael Coggins2 Year Trust
Dawn Zieba5 Year Trust
Taylor WarrenExalted Rule
Kerry WehuntLeading Knig
Glenn DudasLoyal Knight
Randy McfallsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$275,669
Program Service Revenue
$281,034
Investment Income
$-2,829
Other Revenue
$354,861
Change in Net Assets
$118,622
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$416,490
Other Expenses$373,623
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$379,715
Occupancy---$141,938
Payroll Taxes---$36,775
All Other Expenses---$30,079
Other Expenses---$21,655
Insurance---$18,356
Depreciation Depletion---$12,002
Office Expenses---$10,849
Fees for Services Accounting---$10,713
Fees for Services Other---$1,825
Total Functional Expenses$0$0$0$790,113
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax$2,788
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI

Members or stockholders classes and rights. There is only one class of membership and they all have the same voting rights. Members in good standing may vote for directors at the annual meeting. Members in good standing may vote on various items at the annual meeting or a called meeting. Board approval is required for any committee actions. Form 990 is prsented to the audit committee before it is signed and filed. No other documents have been requested so no other documents have been made available.

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order of
EIN
56-0258976
Phone
8286933424
Address
546 N JUSTICE ST, HENDERSONVILLE, NC 28739

Signing Officer

Name
Susan Schiemer
Title
Secretary
Phone
8286933424
Signed
2025-05-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Schiemer
Formed
1939
Legal Domicile
Nc
Voting Board Members
9
Independent Board Members
9
Employees
42

Preparer

Firm
Cooper Tax & Accounting Pllc
Address
PO BOX 1654, HENDERSONVILLE, NC 28793
Preparer
Jeffrey Lane Cooper
Phone
8286968148
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to serve the community.

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

The organization is a fraternal organization of about 1000 members that gives the use of its facilities and funds to serveral local and national charities. It provides drug and alcohol free lock-ins for the local high school and gives the use of its pool for low income children to learn to swim. It provides clothes and food to needy children and provides christmas gifts and otherprograms to vetrans.

Form 990, Part XI, Line 9

ROUNDING 1

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO INCULCATE THE PRINCIPLES OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY; TO RECOGNIZE A BELIEF IN GOD; TO PROMOTE THE WELFARE AND ENHANCE THE HAPPINESS OF ITS MEMBERS; TO QUICKEN THE SPIRIT OF AMERICAN PATRIOTISM; TO CULTIVATE GOOD FELLOWSHIP; TO SERVE THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A FRATERNAL ORGANIZATION OF ABOUT 1000 MEMBERS THAT GIVES THE USE OF ITS FACILITIES AND FUNDS TO SERVERAL LOCAL AND NATIONAL CHARITIES. IT PROVIDES DRUG AND ALCOHOL FREE LOCK-INS FOR THE LOCAL HIGH SCHOOL AND GIVES THE USE OF ITS POOL FOR LOW INCOME CHILDREN TO LEARN TO SWIM. IT PROVIDES CLOTHES AND FOOD TO NEEDY CHILDREN AND PROVIDES CHRISTMAS GIFTS AND OTHERPROGRAMS TO VETRANS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OR STOCKHOLDERS CLASSES AND RIGHTS. THERE IS ONLY ONE CLASS OF MEMBERSHIP AND THEY ALL HAVE THE SAME VOTING RIGHTS. MEMBERS IN GOOD STANDING MAY VOTE FOR DIRECTORS AT THE ANNUAL MEETING. MEMBERS IN GOOD STANDING MAY VOTE ON VARIOUS ITEMS AT THE ANNUAL MEETING OR A CALLED MEETING. BOARD APPROVAL IS REQUIRED FOR ANY COMMITTEE ACTIONS. FORM 990 IS PRSENTED TO THE AUDIT COMMITTEE BEFORE IT IS SIGNED AND FILED. NO OTHER DOCUMENTS HAVE BEEN REQUESTED SO NO OTHER DOCUMENTS HAVE BEEN MADE AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ROUNDING 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI
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 XI, LINE 9
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSAN SCHIEMER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum08286933424
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT AND PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS OF THE USA
ReturnHeader/Filer/BusinessNameControlTxt0BENE
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HENDERSONVILLE
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ReturnHeader/PreparerPersonGrp/PhoneNum08286968148
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY LANE COOPER
ReturnHeader/ReturnTs02025-05-19T14:16:05-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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