Civic Intelligence

Benevolent & Protective Order of Elks 394

990 • Fiscal year 2019 • EIN 81-0131562

Apr 01, 2018 to Mar 31, 2019 • Filed on Jul 10, 2019

Organization ProfileN/A
PO Box 20302Billings, MT 59104

(406) 252-8407

Siviq Scores

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

Liabilities / Assets

99th percentile

0.91x

Higher debt load relative to assets than 99% of similar nonprofits.

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

Liabilities / Revenue

97th percentile

4.07x

Higher debt load relative to revenue than 97% of similar nonprofits.

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

Net Margin

12th percentile

-26%

Higher net margin than 12% of similar nonprofits.

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

Top Officer Pay

43rd percentile

$0

Higher top officer pay than 43% of similar nonprofits.

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

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

Asset Growth

12th percentile

-4.5%

Faster asset growth than 12% of similar nonprofits.

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

Revenue Growth

22nd percentile

-12%

Faster revenue growth than 22% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$2,470,251

Down $117,317 (-4.5%) from 2018

Net Assets

Down

$223,730

Down $141,399 (-39%) from 2018

Liabilities

Up

$2,246,521

Up $24,082 (+1.1%) from 2018

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin12th percentile

Revenue

Down

$552,005

Down $78,197 (-12%) from 2018

Expenses

Down

$693,404

Down $51,292 (-6.9%) from 2018

Net Income

Down

-$141,399

Down $26,905 (-23%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2012: $2,975,529Liabilities 2012: $2,252,508Net Assets 2012: $723,0212012Assets 2013: $2,974,388Liabilities 2013: $2,366,012Net Assets 2013: $608,3762013Assets 2014: $2,806,408Liabilities 2014: $2,287,843Net Assets 2014: $518,5652014Assets 2015: $2,723,726Liabilities 2015: $2,248,663Net Assets 2015: $475,0632015Assets 2016: $2,753,990Liabilities 2016: $2,192,050Net Assets 2016: $561,9402016Assets 2017: $2,683,234Liabilities 2017: $2,203,611Net Assets 2017: $479,6232017Assets 2018: $2,587,568Liabilities 2018: $2,222,439Net Assets 2018: $365,1292018Assets 2019: $2,470,251Liabilities 2019: $2,246,521Net Assets 2019: $223,7302019Assets 2020: $2,362,538Liabilities 2020: $2,302,434Net Assets 2020: $60,1042020Assets 2021: $2,233,947Liabilities 2021: $2,409,421Net Assets 2021: -$175,4742021Assets 2022: $2,162,069Liabilities 2022: $2,490,271Net Assets 2022: -$328,2022022Assets 2023: $390,948Liabilities 2023: $18,900Net Assets 2023: $372,0482023Assets 2024: $324,331Liabilities 2024: $18,785Net Assets 2024: $305,5462024Assets 2025: $313,576Liabilities 2025: $18,953Net Assets 2025: $294,6232025

Highlighted filing

2019

Assets$2,470,251
Liabilities$2,246,521
Net Assets$223,730
Open 2019 Filing

Operations Trend

Revenue Growth22nd percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $464,500Expenses 2012: $506,729Net Income 2012: -$42,2292012Expenses 2013: $696,5702013Revenue 2014: $554,144Expenses 2014: $643,955Net Income 2014: -$89,8112014Revenue 2015: $614,063Expenses 2015: $657,565Net Income 2015: -$43,5022015Revenue 2016: $789,365Expenses 2016: $702,488Net Income 2016: $86,8772016Revenue 2017: $606,864Expenses 2017: $689,181Net Income 2017: -$82,3172017Revenue 2018: $630,202Expenses 2018: $744,696Net Income 2018: -$114,4942018Revenue 2019: $552,005Expenses 2019: $693,404Net Income 2019: -$141,3992019Revenue 2020: $505,024Expenses 2020: $668,650Net Income 2020: -$163,6262020Revenue 2021: $411,570Expenses 2021: $647,148Net Income 2021: -$235,5782021Revenue 2022: $498,472Expenses 2022: $651,200Net Income 2022: -$152,7282022Revenue 2023: $1,275,901Expenses 2023: $575,651Net Income 2023: $700,2502023Revenue 2024: $23,794Expenses 2024: $90,296Net Income 2024: -$66,5022024Revenue 2025: $127,607Expenses 2025: $138,530Net Income 2025: -$10,9232025

Highlighted filing

2019

Revenue$552,005
Expenses$693,404
Net Income-$141,399
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jul 10, 2019
Return Version
2018v3.1
Gross Receipts
$702,698
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,288,147$2,195,794▼ $92,353
Savings and Temporary Cash Investments$201,069$187,214▼ $13,855
Cash and Non-Interest-Bearing Accounts$69,423$49,575▼ $19,848
Inventories for Sale or Use$21,171$26,269▲ $5,098
Accounts Receivable$7,229$8,729▲ $1,500
Prepaid Expenses and Deferred Charges$529$2,670▲ $2,141
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$2,587,568$2,470,251▼ $117,317
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,136,900$2,136,900→ $0
Accounts Payable and Accrued Expenses$44,553$68,864▲ $24,311
Deferred Revenue$40,984$40,755▼ $229
Other Liabilities$2$2→ $0
Total Liabilities$2,222,439$2,246,521▲ $24,082
Net Assets / Fund Balance
Unrestricted Net Assets$363,045$220,817▼ $142,228
Temporarily Rstr Net Assets$2,084$2,913▲ $829
Total Net Assets Fund Balance$365,129$223,730▼ $141,399
Total Liabilities and Net Assets / Fund Balance$2,587,568$2,470,251▼ $117,317

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,030,968$1,609,938$3,640,906
Equipment$69,612$441,539$511,151
Leasehold Improvements$95,214$228,171$323,385
Compensation and Service Providers
Top Officer Pay43rd percentile

Board Members and Trustees

NameTitle
Eric JohnsonPresident
Dave MeyersDirector
David LegareDirector
Gary DunmeyerDirector
Julie HilliardDirector
Rob WallaDirector
Cindy TaulSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$273,504
Program Service Revenue
$106,897
Investment Income
$973
Other Revenue
$170,631
All Other Contributions
$4,829
Change in Net Assets
$-141,399
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$466,409
Salaries, Compensation, and Employee Benefits$226,995
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$210,792--$210,792
Occupancy$121,273--$121,273
Interest$98,240--$98,240
Depreciation Depletion$97,115--$97,115
Office Expenses$21,295--$21,295
Payroll Taxes$16,203--$16,203
Insurance$11,208--$11,208
Information Technology$4,263--$4,263
All Other Expenses$3,959--$3,959
Other Expenses$2,786--$2,786
Fees for Services Accounting$2,695--$2,695
Advertising$628--$628
Total Functional Expenses$693,404$0$0$693,404
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$2
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

“Management was provided with form 990 and form 8879, requiring management review of form and authorization to file electronically.”

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

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks
EIN
81-0131562
Phone
4062528407
Address
PO BOX 20302, BILLINGS, MT 59104

Signing Officer

Name
Eric Johnson
Title
President
Signed
2019-07-10
Discuss with paid preparer
Yes

Organization Details

Formed
1978
Legal Domicile
Mt
Voting Board Members
7
Independent Board Members
7
Employees
37
Volunteers
130

Preparer

Firm
Mrachek Popp & Associates PC
Address
404 North 31st Suite 400, Billings, MT 59101
Preparer
Gregory Popp
Phone
4062526301
Raw XML Appendix395 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/PrepaidExpensesDefrdChargesGrp/BOYAmt0529
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02670
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0LODGE ACTIVITIES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0106897
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0106897
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0305776
IRS990/PYInvestmentIncomeAmt0398
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0521947
IRS990/PYOtherRevenueAmt0253403
IRS990/PYProgramServiceRevenueAmt070625
IRS990/PYRevenuesLessExpensesAmt0-114494
IRS990/PYSalariesCompEmpBnftPaidAmt0222749
IRS990/PYTotalExpensesAmt0744696
IRS990/PYTotalRevenueAmt0630202
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-141399
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0201069
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0187214
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02030968
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01609938
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03640906
IRS990ScheduleD/EquipmentGrp/BookValueAmt069612
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0441539
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0511151
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt095214
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0228171
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0323385
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02195794
IRS990ScheduleD/TotalLiabilityAmt02
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT WAS PROVIDED WITH FORM 990 AND FORM 8879, REQUIRING MANAGEMENT REVIEW OF FORM AND AUTHORIZATION TO FILE ELECTRONICALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt02084
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt02913
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02587568
IRS990/TotalAssetsEOYAmt02470251
IRS990/TotalAssetsGrp/BOYAmt02587568
IRS990/TotalAssetsGrp/EOYAmt02470251
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0273504
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0693404
IRS990/TotalFunctionalExpensesGrp/TotalAmt0693404
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02222439
IRS990/TotalLiabilitiesEOYAmt02246521
IRS990/TotalLiabilitiesGrp/BOYAmt02222439
IRS990/TotalLiabilitiesGrp/EOYAmt02246521
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0365129
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0223730
IRS990/TotalProgramServiceExpensesAmt0693404
IRS990/TotalProgramServiceRevenueAmt0106897
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0278501
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0552005
IRS990/TotalVolunteersCnt0130
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02587568
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02470251
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0363045
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0220817
IRS990/USAddress/AddressLine1Txt0PO BOX 20302
IRS990/USAddress/CityNm0BILLINGS
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd0591040302
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ERIC JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-07-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF ELKS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0394
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0810131562
ReturnHeader/Filer/PhoneNum04062528407
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 20302
ReturnHeader/Filer/USAddress/CityNm0BILLINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059104
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810419663
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Mrachek Popp & Associates PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0404 North 31st Suite 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Billings
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059101
ReturnHeader/PreparerPersonGrp/PhoneNum04062526301
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GREGORY POPP
ReturnHeader/ReturnTs02019-07-10T11:20:08-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-04-01
ReturnHeader/TaxPeriodEndDt02019-03-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,470,251
Liabilities
$2,246,521
Net assets
$223,730
Revenue
$552,005
Expenses
$693,404
Net income
-$141,399
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.31$0.02$0.29$0.13$0.14$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.32$0.02$0.31$0.02$0.09$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.39$0.02$0.37$1.28$0.58$0.70
2022Detailed filing. Detailed filing data is available for this year.$2.16$2.49$0.33$0.50$0.65$0.15
2021Detailed filing. Detailed filing data is available for this year.$2.23$2.41$0.18$0.41$0.65$0.24
2020Detailed filing. Detailed filing data is available for this year.$2.36$2.30$0.06$0.51$0.67$0.16
2019Detailed filing. Detailed filing data is available for this year.$2.47$2.25$0.22$0.55$0.69$0.14
2018Detailed filing. Detailed filing data is available for this year.$2.59$2.22$0.37$0.63$0.74$0.11
2017Detailed filing. Detailed filing data is available for this year.$2.68$2.20$0.48$0.61$0.69$0.08
2016Detailed filing. Detailed filing data is available for this year.$2.75$2.19$0.56$0.79$0.70$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.72$2.25$0.48$0.61$0.66$0.04
2014Detailed filing. Detailed filing data is available for this year.$2.81$2.29$0.52$0.55$0.64$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.97$2.37$0.61$0.70
2012Summary only. Only limited summary data is available for this year.$2.98$2.25$0.72$0.46$0.51$0.04