Civic Intelligence

Benevolent and Protective Order of Elks 1987

990 • Fiscal year 2024 • EIN 71-0295665

Apr 01, 2023 to Mar 31, 2024 • Filed on Sep 11, 2024

4444 North Crossover RoadFayetteville, AR 72703

(479) 750-1222

Siviq Scores

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

Liabilities / Assets

96th percentile

0.55x

Higher debt load relative to assets than 96% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.18x

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

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Net Margin

13th percentile

-15%

Higher net margin than 13% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

57th percentile

$0

Higher top officer pay than 57% of similar nonprofits.

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

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Asset Growth

1st percentile

-29%

Faster asset growth than 1% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

21st percentile

-9.7%

Faster revenue growth than 21% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Flat

$209,774

Flat from 2024

Net Assets

Flat

$95,184

Flat from 2024

Liabilities

Flat

$114,590

Flat from 2024

Revenue

Flat

$631,241

Flat from 2024

Expenses

Flat

$726,181

Flat from 2024

Net Income

Flat

-$94,940

Flat from 2024

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2012: $217,483Liabilities 2012: $115,779Net Assets 2012: $101,7042012Assets 2013: $192,610Liabilities 2013: $97,521Net Assets 2013: $95,0892013Assets 2014: $139,749Liabilities 2014: $83,442Net Assets 2014: $56,3072014Assets 2015: $132,292Liabilities 2015: $86,216Net Assets 2015: $46,0762015Assets 2016: $110,346Liabilities 2016: $91,663Net Assets 2016: $18,6832016Assets 2017: $79,028Liabilities 2017: $91,666Net Assets 2017: -$12,6382017Assets 2018: $58,933Liabilities 2018: $4,639Net Assets 2018: $54,2942018Assets 2019: $141,088Liabilities 2019: $8,147Net Assets 2019: $132,9412019Assets 2020: $177,958Liabilities 2020: $5,039Net Assets 2020: $172,9192020Assets 2021: $219,277Liabilities 2021: $8,201Net Assets 2021: $211,0762021Assets 2022: $274,152Liabilities 2022: $89,249Net Assets 2022: $184,9032022Assets 2023: $296,134Liabilities 2023: $104,957Net Assets 2023: $191,1772023Assets 2024: $209,774Liabilities 2024: $114,590Net Assets 2024: $95,1842024Assets 2024: $209,774Liabilities 2024: $114,590Net Assets 2024: $95,1842024Assets 2025: $283,176Liabilities 2025: $119,384Net Assets 2025: $163,7922025

Highlighted filing

2024

Assets$209,774
Liabilities$114,590
Net Assets$95,184

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $502,224Expenses 2012: $474,940Net Income 2012: $27,2842012Revenue 2013: $423,050Expenses 2013: $430,014Net Income 2013: -$6,9642013Revenue 2014: $370,785Expenses 2014: $409,567Net Income 2014: -$38,7822014Revenue 2015: $343,133Expenses 2015: $353,364Net Income 2015: -$10,2312015Revenue 2016: $366,012Expenses 2016: $394,223Net Income 2016: -$28,2112016Revenue 2017: $372,375Expenses 2017: $391,427Net Income 2017: -$19,0522017Revenue 2018: $302,676Expenses 2018: $235,744Net Income 2018: $66,9322018Revenue 2019: $365,822Expenses 2019: $287,175Net Income 2019: $78,6472019Revenue 2020: $502,967Expenses 2020: $464,726Net Income 2020: $38,2412020Revenue 2021: $388,169Expenses 2021: $352,089Net Income 2021: $36,0802021Revenue 2022: $535,385Expenses 2022: $485,713Net Income 2022: $49,6722022Revenue 2023: $698,779Expenses 2023: $692,505Net Income 2023: $6,2742023Revenue 2024: $631,241Expenses 2024: $726,181Net Income 2024: -$94,9402024Revenue 2024: $631,241Expenses 2024: $726,181Net Income 2024: -$94,9402024Revenue 2025: $708,903Expenses 2025: $641,295Net Income 2025: $67,6082025

Highlighted filing

2024

Revenue$631,241
Expenses$726,181
Net Income-$94,940
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Sep 11, 2024
Return Version
2023v5.0
Gross Receipts
$870,477
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 perpetuate itself as a fraternal organization, and to provide for its government, the benevolent and protective order of elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$296,134$209,774▼ $86,360
Total Assets$296,134$209,774▼ $86,360
Liabilities
Deferred Revenue$94,288$99,329▲ $5,041
Accounts Payable and Accrued Expenses$10,669$15,261▲ $4,592
Total Liabilities$104,957$114,590▲ $9,633
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$191,177$95,184▼ $95,993
Total Net Assets Fund Balance$191,177$95,184▼ $95,993
Total Liabilities and Net Assets / Fund Balance$296,134$209,774▼ $86,360
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rob HamrickPresident
Desiree CarrenderTrustee
Joe HayesTrustee
Johnny HutchisonTrustee
Kim ShaverTrustee
Lance WeathertonTrustee
Pam HendersonTrustee
Wayne FloraTrustee
Pat HallacySecretary
Jamie HollingsworthTreasurer
Mike SmithVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$174,618
Program Service Revenue
$52,519
Investment Income
$322
Other Revenue
$403,782
All Other Contributions
$43,230
Change in Net Assets
$-94,940
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$465,746
Salaries, Compensation, and Employee Benefits$260,435
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$262,574--$262,574
Other Salaries and Wages$174,173--$174,173
Payroll Taxes$86,262--$86,262
All Other Expenses$71,678--$71,678
Other Expenses$15,831--$15,831
Office Expenses$14,380--$14,380
Fees for Services Accounting$9,725--$9,725
Insurance$6,801--$6,801
Travel$97--$97
Total Functional Expenses$726,181$0$0$726,181
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
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

Form 990, Page 6, Part VI, Line 6

The organization has members involved in decision making.

Form 990, Page 6, Part VI, Line 7A

The organizations members elect the board of trustees.

Form 990, Page 6, Part VI, Line 7B

The governing body has the responsibility of making operating decisions on behalf of the members. Members of the organization vote along with the board of trustees, on key decisions such as changes to by-laws, rules or regulations.

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

The organization's form 990 is reviewed for approval by the board of trustees, accounting manager and president before signing. Any members may review the form 990 upon request.

Form 990, Page 6, Part VI, Line 15A

In the event of hiring a key employee, the board of trustees determine the compensation on annual basis.

Form 990, Page 6, Part VI, Line 15B

The board of trustees determine the compensation of the employees upon hire and during annual evaluation process.

Form 990, Page 6, Part VI, Line 19

All governing documents, policies, and financial statements are made available to the members upon request. An annual meeting is held each year for members to address the financial results and other pertinent information.

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order
EIN
71-0295665
Phone
4797501222
Address
4444 NORTH CROSSOVER ROAD, FAYETTEVILLE, AR 72703

Signing Officer

Name
Johnny Hutchison
Title
Trustee
Phone
4797519835
Signed
2024-09-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Johnny Hutchison
Formed
2000
Legal Domicile
Ar
Voting Board Members
11
Independent Board Members
11
Employees
23
Volunteers
200

Preparer

Firm
Pierce Firm Pllc
Address
2241 GREEN ACRES ROAD, FAYETTEVILLE, AR 72703-0554
Preparer
J Allen Pierce CPA
Phone
4792499916
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 perpetuate itself as a fraternal organization, and to provide for its government, the benevolent and protective order of elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.

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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/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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 PERPETUATE ITSELF AS A FRATERNAL ORGANIZATION, AND TO PROVIDE FOR ITS GOVERNMENT, THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICA WILL SERVE THE PEOPLE AND COMMUNITIES THROUGH BENEVOLENT PROGRAMS, DEMONSTRATING THAT ELKS CARE AND ELKS SHARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS INVOLVED IN DECISION MAKING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATIONS MEMBERS ELECT THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BODY HAS THE RESPONSIBILITY OF MAKING OPERATING DECISIONS ON BEHALF OF THE MEMBERS. MEMBERS OF THE ORGANIZATION VOTE ALONG WITH THE BOARD OF TRUSTEES, ON KEY DECISIONS SUCH AS CHANGES TO BY-LAWS, RULES OR REGULATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S FORM 990 IS REVIEWED FOR APPROVAL BY THE BOARD OF TRUSTEES, ACCOUNTING MANAGER AND PRESIDENT BEFORE SIGNING. ANY MEMBERS MAY REVIEW THE FORM 990 UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5IN THE EVENT OF HIRING A KEY EMPLOYEE, THE BOARD OF TRUSTEES DETERMINE THE COMPENSATION ON ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF TRUSTEES DETERMINE THE COMPENSATION OF THE EMPLOYEES UPON HIRE AND DURING ANNUAL EVALUATION PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE MEMBERS UPON REQUEST. AN ANNUAL MEETING IS HELD EACH YEAR FOR MEMBERS TO ADDRESS THE FINANCIAL RESULTS AND OTHER PERTINENT INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0296134
IRS990/TotalAssetsEOYAmt0209774
IRS990/TotalAssetsGrp/BOYAmt0296134
IRS990/TotalAssetsGrp/EOYAmt0209774
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0174618
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0726181
IRS990/TotalFunctionalExpensesGrp/TotalAmt0726181
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0104957
IRS990/TotalLiabilitiesEOYAmt0114590
IRS990/TotalLiabilitiesGrp/BOYAmt0104957
IRS990/TotalLiabilitiesGrp/EOYAmt0114590
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0191177
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt095184
IRS990/TotalProgramServiceRevenueAmt052519
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0456623
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0631241
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0296134
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0209774
IRS990/TravelGrp/ProgramServicesAmt097
IRS990/TravelGrp/TotalAmt097
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0418 SCARLET OAKS CIRCLE
IRS990/USAddress/CityNm0COTTER
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072626
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.ELKS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHNNY HUTCHISON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum04797519835
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT AND PROTECTIVE ORDER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF ELKS
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0710295665
ReturnHeader/Filer/PhoneNum04797501222
ReturnHeader/Filer/USAddress/AddressLine1Txt04444 NORTH CROSSOVER ROAD
ReturnHeader/Filer/USAddress/CityNm0FAYETTEVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072703
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474595624
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PIERCE FIRM PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02241 GREEN ACRES ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FAYETTEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0727030554
ReturnHeader/PreparerPersonGrp/PhoneNum04792499916
ReturnHeader/PreparerPersonGrp/PreparationDt02024-09-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J ALLEN PIERCE CPA
ReturnHeader/ReturnTs02024-09-13T17:59:21-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-04-01
ReturnHeader/TaxPeriodEndDt02024-03-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.83$1.19$1.64$7.09$6.41$0.68
2024Detailed filing. Detailed filing data is available for this year.$2.10$1.15$0.95$6.31$7.26$0.95
2024Summary only. Only limited summary data is available for this year.$2.10$1.15$0.95$6.31$7.26$0.95
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.96$1.05$1.91$6.99$6.93$0.06
2022Summary only. Only limited summary data is available for this year.$2.74$0.89$1.85$5.35$4.86$0.50
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.19$0.08$2.11$3.88$3.52$0.36
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.05$1.73$5.03$4.65$0.38
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.08$1.33$3.66$2.87$0.79
2018Summary only. Only limited summary data is available for this year.$0.59$0.05$0.54$3.03$2.36$0.67
2017Summary only. Only limited summary data is available for this year.$0.79$0.92$0.13$3.72$3.91$0.19
2016Summary only. Only limited summary data is available for this year.$1.10$0.92$0.19$3.66$3.94$0.28
2015Detailed filing. Detailed filing data is available for this year.$1.32$0.86$0.46$3.43$3.53$0.10
2014Summary only. Only limited summary data is available for this year.$1.40$0.83$0.56$3.71$4.10$0.39
2013Summary only. Only limited summary data is available for this year.$1.93$0.98$0.95$4.23$4.30$0.07
2012Summary only. Only limited summary data is available for this year.$2.17$1.16$1.02$5.02$4.75$0.27