Civic Intelligence

Benevolent and Protective Order of Elks USA #816

EIN 62-0567330 • 501(c)8 • Paris, TN

Profile

Promotes Public Welfare, patriotism, and good fellowship by providing recreation and entertainment for members and their families centered on the princilpes of charity, justice, brotherly love, and fidelity.

P O Box 816Paris, TN 38242

gmail.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.02x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

71st percentile

0.18x

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

501(c)8 • $500k-$1M nonprofits • Source year 2025

Net Margin

8th percentile

-31%

Higher net margin than 8% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

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

501(c)8 • $500k-$1M nonprofits • Source year 2025

Asset Growth

25th percentile

-2.6%

Faster asset growth than 25% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

66th percentile

14%

Faster revenue growth than 66% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$741,426

Down $19,932 (-2.6%) from 2024

Liabilities

Down

$11,249

Down $327 (-2.8%) from 2024

Net Assets

Down

$730,177

Down $19,605 (-2.6%) from 2024

Revenue

Up

$64,101

Up $8,077 (+14%) from 2024

Expenses

Up

$83,706

Up $5,983 (+7.7%) from 2024

Net Income

Up

-$19,605

Up $2,094 (+9.7%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2012: $907,444Liabilities 2012: $3,547Net Assets 2012: $903,8972012Assets 2013: $901,227Liabilities 2013: $13,882Net Assets 2013: $887,3452013Assets 2014: $886,758Liabilities 2014: $10,376Net Assets 2014: $876,3822014Assets 2015: $852,855Liabilities 2015: $10,638Net Assets 2015: $842,2172015Assets 2016: $833,170Liabilities 2016: $8,970Net Assets 2016: $824,2002016Assets 2017: $813,630Liabilities 2017: $9,458Net Assets 2017: $804,1722017Assets 2018: $789,306Liabilities 2018: $7,126Net Assets 2018: $782,1802018Assets 2019: $777,132Liabilities 2019: $9,626Net Assets 2019: $767,5062019Assets 2020: $759,003Liabilities 2020: $8,179Net Assets 2020: $750,8242020Assets 2021: $862,150Liabilities 2021: $11,149Net Assets 2021: $851,0012021Assets 2022: $837,126Liabilities 2022: $11,425Net Assets 2022: $825,7012022Assets 2023: $783,355Liabilities 2023: $11,874Net Assets 2023: $771,4812023Assets 2024: $761,358Liabilities 2024: $11,576Net Assets 2024: $749,7822024Assets 2025: $741,426Liabilities 2025: $11,249Net Assets 2025: $730,1772025

Highlighted filing

2025

Assets$741,426
Liabilities$11,249
Net Assets$730,177

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2012: $67,353Expenses 2012: $79,089Net Income 2012: -$11,7362012Revenue 2013: $76,804Expenses 2013: $93,356Net Income 2013: -$16,5522013Revenue 2014: $79,914Expenses 2014: $90,877Net Income 2014: -$10,9632014Revenue 2015: $57,537Expenses 2015: $78,492Net Income 2015: -$20,9552015Revenue 2016: $55,109Expenses 2016: $73,126Net Income 2016: -$18,0172016Revenue 2017: $49,793Expenses 2017: $69,821Net Income 2017: -$20,0282017Revenue 2018: $47,928Expenses 2018: $69,920Net Income 2018: -$21,9922018Revenue 2019: $57,008Expenses 2019: $71,682Net Income 2019: -$14,6742019Revenue 2020: $51,552Expenses 2020: $68,234Net Income 2020: -$16,6822020Revenue 2021: $169,164Expenses 2021: $68,987Net Income 2021: $100,1772021Revenue 2022: $53,942Expenses 2022: $79,242Net Income 2022: -$25,3002022Revenue 2023: $54,876Expenses 2023: $109,096Net Income 2023: -$54,2202023Revenue 2024: $56,024Expenses 2024: $77,723Net Income 2024: -$21,6992024Revenue 2025: $64,101Expenses 2025: $83,706Net Income 2025: -$19,6052025

Highlighted filing

2025

Revenue$64,101
Expenses$83,706
Net Income-$19,605

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.41$0.11$7.30$0.64$0.84$0.20
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.61$0.12$7.50$0.56$0.78$0.22
2023Detailed filing. Detailed filing data is available for this year.$7.83$0.12$7.71$0.55$1.09$0.54
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.37$0.11$8.26$0.54$0.79$0.25
2021Detailed filing. Detailed filing data is available for this year.$8.62$0.11$8.51$1.69$0.69$1.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.59$0.08$7.51$0.52$0.68$0.17
2019Detailed filing. Detailed filing data is available for this year.$7.77$0.10$7.68$0.57$0.72$0.15
2018Detailed filing. Detailed filing data is available for this year.$7.89$0.07$7.82$0.48$0.70$0.22
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.14$0.09$8.04$0.50$0.70$0.20
2016Detailed filing. Detailed filing data is available for this year.$8.33$0.09$8.24$0.55$0.73$0.18
2015Summary only. Only limited summary data is available for this year.$8.53$0.11$8.42$0.58$0.78$0.21
2014Summary only. Only limited summary data is available for this year.$8.87$0.10$8.76$0.80$0.91$0.11
2013Summary only. Only limited summary data is available for this year.$9.01$0.14$8.87$0.77$0.93$0.17
2012Summary only. Only limited summary data is available for this year.$9.07$0.04$9.04$0.67$0.79$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Aug 13, 2025
Return Version
2024v5.2
Gross Receipts
$87,071
Mission and Program Overview

Mission

Promotes Public Welfare, patriotism, and good fellowship by providing recreation and entertainment for members and their families centered on the princilpes of charity, justice, brotherly love, and fidelity.

Promotes Public Welfare - Providing recreation and entertainment for members and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$749,782$730,177▼ $19,605
Land, Buildings, and Equipment, Net$491,462$480,429▼ $11,033
Savings and Temporary Cash Investments$200,000$200,065▲ $65
Cash and Non-Interest-Bearing Accounts$65,897$58,306▼ $7,591
Inventories for Sale or Use$3,135$3,542▲ $407
Total Assets$761,358$741,426▼ $19,932
Other Assets Total$864$-916▼ $1,780
Liabilities
Deferred Revenue$10,734$11,541▲ $807
Accounts Payable and Accrued Expenses$842$-292▼ $1,134
Total Liabilities$11,576$11,249▼ $327
Net Assets / Fund Balance
Total Net Assets Fund Balance$749,782$730,177▼ $19,605
Total Liabilities and Net Assets / Fund Balance$761,358$741,426▼ $19,932

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$292,191$179,586$471,777
Land$176,100-$176,100
Equipment$11,128$53,886$65,014
Leasehold Improvements$1,010$27,472$28,482
Other Land Buildings-$6,361$6,361
Compensation and Service Providers

Board Members and Trustees

NameTitle
Andy RichardsonTrustee
Pat ReedTrustee
Steve HartTrustee
Debra StoopeChaplin
Ean ReedEsquire
Keith MartinExalted Ruler
Cy AlexanderInner Guard
Ray LewisLeading Knight
J Michael FrenchLecturing Knight
Chris AlexanderLoyal Knight
Melanie LewisSecretary
Dicky BomarTiler
Christy AlexanderTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,960
Program Service Revenue
$15,392
Investment Income
$11,280
Other Revenue
$31,469
All Other Contributions
$5,960
Change in Net Assets
$-19,605
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$64,906
Salaries, Compensation, and Employee Benefits$15,873
Grants and Similar Amounts Paid$2,927
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$16,710--$16,710
Occupancy-$15,502-$15,502
Other Salaries and Wages$13,416--$13,416
Insurance-$6,137-$6,137
Fees for Services Accounting-$4,473-$4,473
Office Expenses$1,016$2,711-$3,727
Grants to Domestic Individuals$2,927--$2,927
Conferences and Meetings$2,670--$2,670
Payroll Taxes$2,457--$2,457
Other Expenses$7,981$864-$864
Advertising$150--$150
Total Functional Expenses$50,848$32,858$0$83,706
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
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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, Section B, Line 11

Form 990 is presented to the Board at the bi-monthly meeting where it is reviewed by members.

Form 990, Part VI, Section C, Line 19

Form 990 is available at the lodge office upon request by contacting the lodge secretary and setting up an appointment.

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order of Elks USA #816
EIN
62-0567330
Phone
7316420153
Address
P O Box 816, Paris, TN 38242

Signing Officer

Name
Danny Robbins
Title
Treasurer
Phone
7316420153
Signed
2025-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Danny Robbins
Formed
1946
Legal Domicile
Tn
Voting Board Members
11
Independent Board Members
11
Employees
6

Preparer

Firm
Sullivan & Greer PLLC
Address
295 Jim Adams Dr, Paris, TN 38242
Preparer
Jessica J Davis CPA
Phone
7316422940
Raw XML AppendixShowing 400 of 415 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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IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt015502
IRS990/OccupancyGrp/TotalAmt015502
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02711
IRS990/OfficeExpensesGrp/ProgramServicesAmt01016
IRS990/OfficeExpensesGrp/TotalAmt03727
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0864
IRS990/OtherAssetsTotalGrp/EOYAmt0-916
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Contract Labor
IRS990/OtherExpensesGrp/Desc1Taxes Licenses
IRS990/OtherExpensesGrp/Desc2Per Capita Tax
IRS990/OtherExpensesGrp/Desc3Miscellaneous
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03171
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1864
IRS990/OtherExpensesGrp/ProgramServicesAmt02300
IRS990/OtherExpensesGrp/ProgramServicesAmt11221
IRS990/OtherExpensesGrp/ProgramServicesAmt27981
IRS990/OtherExpensesGrp/TotalAmt02300
IRS990/OtherExpensesGrp/TotalAmt14392
IRS990/OtherExpensesGrp/TotalAmt27981
IRS990/OtherExpensesGrp/TotalAmt3864
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02337
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02337
IRS990/OtherRevenueTotalAmt02337
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt013416
IRS990/OtherSalariesAndWagesGrp/TotalAmt013416
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt02457
IRS990/PayrollTaxesGrp/TotalAmt02457
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Danny Robbins
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0722410
IRS990/ProgramServiceRevenueGrp/BusinessCd1722410
IRS990/ProgramServiceRevenueGrp/BusinessCd2722410
IRS990/ProgramServiceRevenueGrp/BusinessCd3722410
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues
IRS990/ProgramServiceRevenueGrp/Desc1Reinstatement Fees
IRS990/ProgramServiceRevenueGrp/Desc2Initiation Fees
IRS990/ProgramServiceRevenueGrp/Desc3Other
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt015044
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt163
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2270
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt315
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt015044
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt163
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2270
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt315
IRS990/ProgSrvcAccomActy3Grp/Desc0Miscellaneous functions and services- Dances, Memorial Day Services, Picnics, Initiation and Indoctrination Services, Conventions, and Support of National State Elks Association.
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt042432
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt07977
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt062570
IRS990/PYOtherRevenueAmt031118
IRS990/PYProgramServiceRevenueAmt016929
IRS990/PYRevenuesLessExpensesAmt0-21699
IRS990/PYSalariesCompEmpBnftPaidAmt015153
IRS990/PYTotalExpensesAmt077723
IRS990/PYTotalRevenueAmt056024
IRS990/ReconcilationRevenueExpnssAmt0-19605
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt013423
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt015705
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0749782
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0730177
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0200000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0200065
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0292191
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0179586
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0471777
IRS990ScheduleD/EquipmentGrp/BookValueAmt011128
IRS990ScheduleD/EquipmentGrp/DepreciationAmt053886
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt065014
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0176100
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0176100
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01010
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt027472
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt028482
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06361
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06361
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0480429
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is presented to the Board at the bi-monthly meeting where it is reviewed by members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is available at the lodge office upon request by contacting the lodge secretary and setting up an appointment.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0761358
IRS990/TotalAssetsEOYAmt0741426
IRS990/TotalAssetsGrp/BOYAmt0761358
IRS990/TotalAssetsGrp/EOYAmt0741426
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05960
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032858
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt050848
IRS990/TotalFunctionalExpensesGrp/TotalAmt083706
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011576
IRS990/TotalLiabilitiesEOYAmt011249
IRS990/TotalLiabilitiesGrp/BOYAmt011576
IRS990/TotalLiabilitiesGrp/EOYAmt011249
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0749782
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0730177
IRS990/TotalProgramServiceExpensesAmt050848
IRS990/TotalProgramServiceRevenueAmt015392
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt058141
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt064101
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0761358
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0741426
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0165 Bell Lane
IRS990/USAddress/CityNm0Paris
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd038242
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0[email protected]
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Danny Robbins
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum07316420153
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Benevolent and Protective Order of Elks USA #816
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0620567330
ReturnHeader/Filer/PhoneNum07316420153
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O Box 816
ReturnHeader/Filer/USAddress/CityNm0Paris
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN

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