Civic Intelligence

Benevolent & Protective Order of Elks 456

990 • Fiscal year 2019 • EIN 81-0110406

Apr 01, 2018 to Mar 31, 2019 • Filed on Jun 24, 2019

PO Box 719Lewistown, MT 59457

(406) 538-5885

Siviq Scores

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

Liabilities / Assets

98th percentile

0.88x

Higher debt load relative to assets than 98% of similar nonprofits.

2019 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

78th percentile

0.46x

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

2019 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2019

Net Margin

70th percentile

13%

Higher net margin than 70% of similar nonprofits.

2019 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

72nd percentile

5.2%

Faster asset growth than 72% of similar nonprofits.

2019 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

89th percentile

44%

Faster revenue growth than 89% of similar nonprofits.

2019 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$657,342

Up $32,288 (+5.2%) from 2018

Net Assets

Up

$78,452

Up $158,831 (+198%) from 2018

Liabilities

Down

$578,890

Down $126,543 (-18%) from 2018

Revenue

Up

$1,265,606

Up $388,291 (+44%) from 2018

Expenses

Up

$1,106,775

Up $293,582 (+36%) from 2018

Net Income

Up

$158,831

Up $94,709 (+148%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $416,547Liabilities 2011: $517,147Net Assets 2011: -$100,6002011Assets 2012: $403,421Liabilities 2012: $530,809Net Assets 2012: -$127,3882012Assets 2013: $405,191Liabilities 2013: $502,245Net Assets 2013: -$97,0542013Assets 2014: $408,985Liabilities 2014: $489,265Net Assets 2014: -$80,2802014Assets 2015: $446,646Liabilities 2015: $516,986Net Assets 2015: -$70,3402015Assets 2016: $447,330Liabilities 2016: $529,391Net Assets 2016: -$82,0612016Assets 2017: $397,110Liabilities 2017: $541,611Net Assets 2017: -$144,5012017Assets 2018: $625,054Liabilities 2018: $705,433Net Assets 2018: -$80,3792018Assets 2019: $657,342Liabilities 2019: $578,890Net Assets 2019: $78,4522019Assets 2020: $710,472Liabilities 2020: $608,624Net Assets 2020: $101,8482020Assets 2021: $744,460Liabilities 2021: $505,431Net Assets 2021: $239,0292021Assets 2022: $725,920Liabilities 2022: $483,285Net Assets 2022: $242,6352022Assets 2023: $601,116Liabilities 2023: $470,471Net Assets 2023: $130,6452023Assets 2024: $561,120Liabilities 2024: $414,025Net Assets 2024: $147,0952024Assets 2025: $556,332Liabilities 2025: $400,766Net Assets 2025: $155,5662025

Highlighted filing

2019

Assets$657,342
Liabilities$578,890
Net Assets$78,452

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $57,0102011Revenue 2012: $425,958Expenses 2012: $452,746Net Income 2012: -$26,7882012Revenue 2013: $550,947Expenses 2013: $520,613Net Income 2013: $30,3342013Revenue 2014: $557,507Expenses 2014: $540,733Net Income 2014: $16,7742014Revenue 2015: $569,836Expenses 2015: $559,896Net Income 2015: $9,9402015Revenue 2016: $610,475Expenses 2016: $622,196Net Income 2016: -$11,7212016Revenue 2017: $697,814Expenses 2017: $760,254Net Income 2017: -$62,4402017Revenue 2018: $877,315Expenses 2018: $813,193Net Income 2018: $64,1222018Revenue 2019: $1,265,606Expenses 2019: $1,106,775Net Income 2019: $158,8312019Revenue 2020: $1,233,879Expenses 2020: $1,210,483Net Income 2020: $23,3962020Revenue 2021: $329,105Expenses 2021: $191,924Net Income 2021: $137,1812021Revenue 2022: $242,862Expenses 2022: $239,256Net Income 2022: $3,6062022Revenue 2023: $168,736Expenses 2023: $275,870Net Income 2023: -$107,1342023Revenue 2024: $145,233Expenses 2024: $160,145Net Income 2024: -$14,9122024Revenue 2025: $155,183Expenses 2025: $142,029Net Income 2025: $13,1542025

Highlighted filing

2019

Revenue$1,265,606
Expenses$1,106,775
Net Income$158,831
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jun 24, 2019
Return Version
2018v3.1
Gross Receipts
$1,276,944
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.

Fellowship of members and community service and charity

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$474,418$567,341▲ $92,923
Rtn Earn Endowment Incm Other Fnds$-80,379$78,452▲ $158,831
Cash and Non-Interest-Bearing Accounts$77,840$46,018▼ $31,822
Inventories for Sale or Use$20,013$34,877▲ $14,864
Accounts Receivable$2,109$5,491▲ $3,382
Other Notes and Loans Receivable, Net$50,674$3,615▼ $47,059
Total Assets$625,054$657,342▲ $32,288
Liabilities
Other Liabilities$587,830$477,559▼ $110,271
Accounts Payable and Accrued Expenses$93,144$71,219▼ $21,925
Deferred Revenue$24,459$30,112▲ $5,653
Total Liabilities$705,433$578,890▼ $126,543
Net Assets / Fund Balance
Total Net Assets Fund Balance$-80,379$78,452▲ $158,831
Total Liabilities and Net Assets / Fund Balance$625,054$657,342▲ $32,288

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$403,475$559,362$962,837
Equipment$44,973$303,316$348,289
Land$118,893-$118,893
Compensation and Service Providers

Employees

NameTitleBaseTotal
Kristina GapayLecturing Kn$75,536$75,536
Keithon WalterLeading Knig$26,052$26,052
Debbie SteinSecretary$629$629

Board Members and Trustees

NameTitle
Chad RogersTrustee
Matt BurgTrustee
Oliver GrindelandTrustee
Wade SteinTrustee
Wayne LittleTrustee
Angela WrightChaplain
Greg FranckEsquire
Jim RutherfordExalted Rule
Daryl MckenzieInner Guard
Sue IrvinLoyal Knight
Chelsey RogersTiler
Bill LarsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$68,163
Program Service Revenue
$1,086,787
Investment Income
$108,062
Other Revenue
$2,594
All Other Contributions
$61,759
Change in Net Assets
$158,831
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$677,776
Salaries, Compensation, and Employee Benefits$428,999
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$284,028--$284,028
Current Officers, Directors, Trustees, and Key Employees$102,217--$102,217
All Other Expenses$82,145$3,014-$85,159
Occupancy$52,510--$52,510
Payroll Taxes$42,754--$42,754
Depreciation Depletion$33,708--$33,708
Other Expenses$19,967--$19,967
Interest$19,417--$19,417
Office Expenses$11,378$970-$12,348
Advertising$9,864--$9,864
Fees for Services Accounting$7,515--$7,515
Insurance-$884-$884
Fees for Services Other$205--$205
Conferences and Meetings-$162-$162
Fees for Services Legal-$20-$20
Total Functional Expenses$1,101,725$5,050$0$1,106,775
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
Secured Mortgages$275,145
Other Liabilities$202,414
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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

YES

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

YES

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

YES

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 12C

YES

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

YES

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order
EIN
81-0110406
Phone
4065385885
Address
PO BOX 719, LEWISTOWN, MT 59457

Signing Officer

Name
Debbie Stein
Title
Secretary
Phone
4065385885
Signed
2019-06-24

Organization Details

Principal Officer
Debbie Stein
Formed
1918
Legal Domicile
Mt
Voting Board Members
5
Independent Board Members
5
Employees
52
Volunteers
75

Preparer

Firm
Bantz and Company Pc
Address
224 W MAIN ST STE 310, LEWISTOWN, MT 59457-2759
Preparer
Brandon J Bantz
Phone
4065358080
Supplemental Narrative

Additional Explanations

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

OTHER ACTIVITIES

Raw XML AppendixShowing 400 of 422 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/OthNotesLoansReceivableNetGrp/EOYAmt03615
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt042754
IRS990/PayrollTaxesGrp/TotalAmt042754
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DEBBIE STEIN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/Desc0GOLF COURSE-BAR-RESTERAUNT
IRS990/ProgramServiceRevenueGrp/Desc1CHARITY GOLF CLASSIC
IRS990/ProgramServiceRevenueGrp/Desc2FUND RAISING - OTHER
IRS990/ProgramServiceRevenueGrp/Desc3HOST CONVENTION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt041735
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt112617
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt24349
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01028086
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt141735
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212617
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt34349
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt01028086
IRS990/ProgSrvcAccomActy2Grp/Desc0CHARITY GOLF CLASSIC
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt037022
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt041735
IRS990/ProgSrvcAccomActy3Grp/Desc0HOOP FEST
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01000
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER ACTIVITIES
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt09665
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt016966
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt090653
IRS990/PYOtherExpensesAmt0533857
IRS990/PYOtherRevenueAmt04845
IRS990/PYProgramServiceRevenueAmt0781817
IRS990/PYRevenuesLessExpensesAmt064122
IRS990/PYSalariesCompEmpBnftPaidAmt0279336
IRS990/PYTotalExpensesAmt0813193
IRS990/PYTotalRevenueAmt0877315
IRS990/ReconcilationRevenueExpnssAmt0158831
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01028086
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-80379
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt078452
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0403475
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0559362
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0962837
IRS990ScheduleD/EquipmentGrp/BookValueAmt044973
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0303316
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0348289
IRS990ScheduleD/LandGrp/BookValueAmt0118893
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0118893
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0275145
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1202414
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURED MORTGAGES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0567341
IRS990ScheduleD/TotalLiabilityAmt0477559
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER ACTIVITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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 12C
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/StatesWhereCopyOfReturnIsFldCd0MT
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0625054
IRS990/TotalAssetsEOYAmt0657342
IRS990/TotalAssetsGrp/BOYAmt0625054
IRS990/TotalAssetsGrp/EOYAmt0657342
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt068163
IRS990/TotalEmployeeCnt052
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05050
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01101725
IRS990/TotalFunctionalExpensesGrp/TotalAmt01106775
IRS990/TotalGrossUBIAmt01028086
IRS990/TotalLiabilitiesBOYAmt0705433
IRS990/TotalLiabilitiesEOYAmt0578890
IRS990/TotalLiabilitiesGrp/BOYAmt0705433
IRS990/TotalLiabilitiesGrp/EOYAmt0578890
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-80379
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt078452
IRS990/TotalOtherProgSrvcExpenseAmt09665
IRS990/TotalOtherProgSrvcRevenueAmt016966
IRS990/TotalProgramServiceExpensesAmt01101725
IRS990/TotalProgramServiceRevenueAmt01086787
IRS990/TotalReportableCompFromOrgAmt0102217
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0169357
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01265606
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01028086
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0625054
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0657342
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 719
IRS990/USAddress/CityNm0LEWISTOWN
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059457
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DEBBIE STEIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum04065385885
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF ELKS 456
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0810110406
ReturnHeader/Filer/PhoneNum04065385885
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 719
ReturnHeader/Filer/USAddress/CityNm0LEWISTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT

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.$0.56$0.40$0.16$0.16$0.14$0.01
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.41$0.15$0.15$0.16$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.47$0.13$0.17$0.28$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.48$0.24$0.24$0.24$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.51$0.24$0.33$0.19$0.14
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.61$0.10$1.23$1.21$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.66$0.58$0.08$1.27$1.11$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.71$0.08$0.88$0.81$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.54$0.14$0.70$0.76$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.45$0.53$0.08$0.61$0.62$0.01
2015Summary only. Only limited summary data is available for this year.$0.45$0.52$0.07$0.57$0.56$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.41$0.49$0.08$0.56$0.54$0.02
2013Summary only. Only limited summary data is available for this year.$0.41$0.50$0.10$0.55$0.52$0.03
2012Summary only. Only limited summary data is available for this year.$0.40$0.53$0.13$0.43$0.45$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.52$0.10$0.06