Civic Intelligence

Benevolent & Protective Order of The

990 • Fiscal year 2018 • EIN 81-0110613

Apr 01, 2017 to Mar 31, 2018 • Filed on Jul 19, 2018

PO Box 998Bozeman, MT 59771

(406) 586-5824

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

23rd percentile

0.00x

Higher debt load relative to revenue than 23% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2018

Net Margin

17th percentile

-17%

Higher net margin than 17% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$2,400

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2018

Asset Growth

77th percentile

4.9%

Faster asset growth than 77% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

13th percentile

-20%

Faster revenue growth than 13% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,546,717

Up $72,343 (+4.9%) from 2017

Net Assets

Up

$1,546,608

Up $72,466 (+4.9%) from 2017

Liabilities

Down

$109

Down $123 (-53%) from 2017

Revenue

Down

$93,698

Down $23,682 (-20%) from 2017

Expenses

Down

$109,646

Down $9,121 (-7.7%) from 2017

Net Income

Down

-$15,948

Down $14,561 (-1050%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,242,439Liabilities 2011: $0Net Assets 2011: $1,242,4392011Assets 2012: $1,229,660Liabilities 2012: $0Net Assets 2012: $1,229,6602012Assets 2013: $1,234,516Liabilities 2013: $0Net Assets 2013: $1,234,5162013Assets 2014: $1,198,747Liabilities 2014: $0Net Assets 2014: $1,198,7472014Assets 2015: $1,441,421Liabilities 2015: $0Net Assets 2015: $1,441,4212015Assets 2016: $1,491,380Liabilities 2016: $0Net Assets 2016: $1,491,3802016Assets 2017: $1,474,374Liabilities 2017: $232Net Assets 2017: $1,474,1422017Assets 2018: $1,546,717Liabilities 2018: $109Net Assets 2018: $1,546,6082018Assets 2019: $1,512,760Liabilities 2019: $4,412Net Assets 2019: $1,508,3482019Assets 2020: $1,351,838Liabilities 2020: $518Net Assets 2020: $1,351,3202020Assets 2021: $1,656,988Liabilities 2021: $6,096Net Assets 2021: $1,650,8922021Assets 2022: $1,583,344Liabilities 2022: $576Net Assets 2022: $1,582,7682022Assets 2023: $1,424,399Liabilities 2023: $5,141Net Assets 2023: $1,419,2582023Assets 2024: $1,443,013Liabilities 2024: $11,856Net Assets 2024: $1,431,1572024Assets 2025: $1,394,413Liabilities 2025: $5,570Net Assets 2025: $1,388,8432025

Highlighted filing

2018

Assets$1,546,717
Liabilities$109
Net Assets$1,546,608

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $116,642Expenses 2011: $137,236Net Income 2011: -$20,5942011Expenses 2012: $103,8432012Expenses 2013: $108,2552013Revenue 2014: $121,067Expenses 2014: $156,838Net Income 2014: -$35,7712014Revenue 2015: $236,038Expenses 2015: $124,192Net Income 2015: $111,8462015Revenue 2016: $43,450Expenses 2016: $127,321Net Income 2016: -$83,8712016Revenue 2017: $117,380Expenses 2017: $118,767Net Income 2017: -$1,3872017Revenue 2018: $93,698Expenses 2018: $109,646Net Income 2018: -$15,9482018Revenue 2019: $86,397Expenses 2019: $124,657Net Income 2019: -$38,2602019Revenue 2020: $106,152Expenses 2020: $110,780Net Income 2020: -$4,6282020Revenue 2021: $98,723Expenses 2021: $143,574Net Income 2021: -$44,8512021Revenue 2022: $119,183Expenses 2022: $136,478Net Income 2022: -$17,2952022Revenue 2023: $125,236Expenses 2023: $133,585Net Income 2023: -$8,3492023Revenue 2024: $252,620Expenses 2024: $159,768Net Income 2024: $92,8522024Revenue 2025: $99,080Expenses 2025: $174,582Net Income 2025: -$75,5022025

Highlighted filing

2018

Revenue$93,698
Expenses$109,646
Net Income-$15,948
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Jul 19, 2018
Return Version
2017v2.2
Gross Receipts
$101,875
Mission and Program Overview

Mission

To provide services to its members and raise funds for state & local youth, veterans and charitable organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,291,688$1,390,102▲ $98,414
Land, Buildings, and Equipment, Net$116,970$106,457▼ $10,513
Cash and Non-Interest-Bearing Accounts$56,521$41,882▼ $14,639
Inventories for Sale or Use$7,932$8,276▲ $344
Accounts Receivable$1,263$0▼ $1,263
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,474,374$1,546,717▲ $72,343
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$232$109▼ $123
Total Liabilities$232$109▼ $123
Net Assets / Fund Balance
Unrestricted Net Assets$1,472,142$1,536,608▲ $64,466
Temporarily Rstr Net Assets$2,000$10,000▲ $8,000
Total Net Assets Fund Balance$1,474,142$1,546,608▲ $72,466
Total Liabilities and Net Assets / Fund Balance$1,474,374$1,546,717▲ $72,343

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$106,457$118,185$224,642
Compensation and Service Providers

Employees

NameTitleBaseTotal
Bonnie Jean PlumTreasurer$2,400$2,400
Tobe GreenSecretary$2,300$2,300

Board Members and Trustees

NameTitle
Gary LarsonBoard Chair
Fred WiegandTrustee
Ron GreenTrustee
Torben VicEsquire
Susie LarsonExalted Ruler
Revenue and Support

Revenue Composition

Contributions and Grants
$18,053
Program Service Revenue
$1,792
Investment Income
$49,200
Other Revenue
$24,653
All Other Contributions
$7,445
Change in Net Assets
$-15,948
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$96,320
Grants and Similar Amounts Paid$8,180
Salaries, Compensation, and Employee Benefits$5,146
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$54,300
Depreciation Depletion---$11,214
Grants to Domestic Orgs---$8,180
All Other Expenses---$6,913
Current Officers, Directors, Trustees, and Key Employees---$4,700
Insurance---$2,738
Other Expenses---$2,445
Office Expenses---$2,241
Fees for Services Accounting---$2,000
Conferences and Meetings---$1,289
Payroll Taxes---$446
Total Functional Expenses$0$0$0$109,646
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Gary & Susie Larson are husband and wife.Ron & Tobe Green are husband and wife.

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 was reviewed at meetings by governing body before it was signed and filed.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of the
EIN
81-0110613
Phone
4065865824
Address
PO BOX 998, BOZEMAN, MT 59771

Signing Officer

Name
Susie Larson
Title
Exalted Ruler
Signed
2018-07-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susie Larson
Formed
1952
Legal Domicile
Mt
Voting Board Members
7
Independent Board Members
7
Employees
2

Preparer

Firm
Rudd & Company PLLC
Address
3805 Valley Commons Drive Suite 7, Bozeman, MT 59718
Preparer
Scott Holton CPA
Phone
4065853393
Raw XML Appendix365 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/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0106457
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0118185
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0224642
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0106457
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Gary & Susie Larson are husband and wife.Ron & Tobe Green are husband and wife.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 WAS REVIEWED AT MEETINGS BY GOVERNING BODY BEFORE IT WAS SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing documents, conflict of interest policy and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt02000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt010000
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01474374
IRS990/TotalAssetsEOYAmt01546717
IRS990/TotalAssetsGrp/BOYAmt01474374
IRS990/TotalAssetsGrp/EOYAmt01546717
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt018053
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0109646
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0232
IRS990/TotalLiabilitiesEOYAmt0109
IRS990/TotalLiabilitiesGrp/BOYAmt0232
IRS990/TotalLiabilitiesGrp/EOYAmt0109
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01474142
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01546608
IRS990/TotalProgramServiceRevenueAmt01792
IRS990/TotalReportableCompFromOrgAmt04700
IRS990/TotalRevenueGrp/ExclusionAmt0-1237
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt076882
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt093698
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01474374
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01546717
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01472142
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01536608
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0405 MINERAL AVE
IRS990/USAddress/CityNm0BOZEMAN
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059718
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSIE LARSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF THE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS - LODGE 463
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0810110613
ReturnHeader/Filer/PhoneNum04065865824
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 998
ReturnHeader/Filer/USAddress/CityNm0BOZEMAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059771
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0820467399
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Rudd & Company PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03805 Valley Commons Drive Suite 7
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bozeman
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059718
ReturnHeader/PreparerPersonGrp/PhoneNum04065853393
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT HOLTON CPA
ReturnHeader/ReturnTs02018-07-19T08:51:42-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-04-01
ReturnHeader/TaxPeriodEndDt02018-03-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.01$1.39$0.10$0.17$0.08
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.01$1.43$0.25$0.16$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.01$1.42$0.13$0.13$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.00$1.58$0.12$0.14$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$0.01$1.65$0.10$0.14$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.35$0.00$1.35$0.11$0.11$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.00$1.51$0.09$0.12$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$0.09$0.11$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$0.00$1.47$0.12$0.12$0.00
2016Summary only. Only limited summary data is available for this year.$1.49$0.00$1.49$0.04$0.13$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.44$0.00$1.44$0.24$0.12$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$0.12$0.16$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.00$1.23$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.00$1.23$0.10
2011Summary only. Only limited summary data is available for this year.$1.24$0.00$1.24$0.12$0.14$0.02
Peer Organizations

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