Civic Intelligence

Benevolent & Protective Order of Elks 394

990 • Fiscal year 2021 • EIN 81-0131562

Apr 01, 2020 to Mar 31, 2021 • Filed on Aug 11, 2021

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

100th percentile

1.08x

Higher debt load relative to assets than 100% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

98th percentile

5.85x

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

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Net Margin

7th percentile

-57%

Higher net margin than 7% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2021 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2021

Asset Growth

7th percentile

-5.4%

Faster asset growth than 7% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

33rd percentile

-19%

Faster revenue growth than 33% of similar nonprofits.

2021 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets100th percentile

Assets

Down

$2,233,947

Down $128,591 (-5.4%) from 2020

Net Assets

Down

-$175,474

Down $235,578 (-392%) from 2020

Liabilities

Up

$2,409,421

Up $106,987 (+4.6%) from 2020

Revenue And Expenses
Liabilities / Revenue98th percentileNet Margin7th percentile

Revenue

Down

$411,570

Down $93,454 (-19%) from 2020

Expenses

Down

$647,148

Down $21,502 (-3.2%) from 2020

Net Income

Down

-$235,578

Down $71,952 (-44%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth7th 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

2021

Assets$2,233,947
Liabilities$2,409,421
Net Assets-$175,474
Open 2021 Filing

Operations Trend

Revenue Growth33rd 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

2021

Revenue$411,570
Expenses$647,148
Net Income-$235,578
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Aug 11, 2021
Return Version
2020v4.0
Gross Receipts
$450,660
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$2,103,844$2,033,966▼ $69,878
Cash and Non-Interest-Bearing Accounts$125,138$154,301▲ $29,163
Savings and Temporary Cash Investments$85,705$0▼ $85,705
Accounts Receivable$20,396$35,300▲ $14,904
Inventories for Sale or Use$22,305$7,540▼ $14,765
Prepaid Expenses and Deferred Charges$5,150$2,840▼ $2,310
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$2,362,538$2,233,947▼ $128,591
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,136,900$2,136,900→ $0
Accounts Payable and Accrued Expenses$141,910$252,955▲ $111,045
Deferred Revenue$23,624$19,566▼ $4,058
Total Liabilities$2,302,434$2,409,421▲ $106,987
Net Assets / Fund Balance
Net Assets With Donor Restrictions$242$242→ $0
Net Assets Without Donor Restrictions$59,862$-175,716▼ $235,578
Total Net Assets Fund Balance$60,104$-175,474▼ $235,578
Total Liabilities and Net Assets / Fund Balance$2,362,538$2,233,947▼ $128,591

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,910,129$1,730,777$3,640,906
Equipment$45,017$466,134$511,151
Leasehold Improvements$78,820$244,565$323,385
Compensation and Service Providers
Top Officer Pay47th percentile

Board Members and Trustees

NameTitle
Jan AmenChaplin
Mike YakawichEsquire
Jeffery IsomExalted Ruler
Bob PedersonLeading Knight
Winifred TookesLecturing Knigh
Doug LentschLoyal Knight
Stella ConnellyTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$127,561
Program Service Revenue
$204,343
Investment Income
$12
Other Revenue
$79,654
All Other Contributions
$1,719
Change in Net Assets
$-235,578
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$458,964
Salaries, Compensation, and Employee Benefits$188,184
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$170,959
Occupancy---$119,075
Interest---$99,154
Fees for Services Legal---$71,525
Depreciation Depletion---$69,878
Office Expenses---$29,614
Payroll Taxes---$17,225
Insurance---$16,635
Payments to Affiliates---$14,789
Fees for Services Accounting---$5,865
Conferences and Meetings---$1,262
Other Expenses---$680
Advertising---$125
Total Functional Expenses$0$0$0$647,148
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$7,828
Gaming Gross Income$7,258
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“The lodge has members who go through an application process and then pay annual dues.”

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

“Members vote upon the officers of the lodge.”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“All membership governing decisions are based on upon the elks grand lodge statutes”

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

“Management is provided with draft 990 that is reviewed prior to the form being electronically filed.”

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

“All governing docs, policies & financial stmts are available upon request.”

Filing and Contact Details

Filer

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

Signing Officer

Name
Jeffrey Isom
Title
Exalted Ruler
Signed
2021-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffery Isom
Formed
1978
Legal Domicile
Mt
Voting Board Members
7
Independent Board Members
7
Employees
29
Volunteers
53

Preparer

Firm
Paigeville Accounting Services LLC
Address
162 Bald Eagle Dr, Mcallister, MT 59740
Preparer
Heidi L Giem
Phone
4064903473
Raw XML Appendix392 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/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0199710
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14633
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt04633
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IRS990/PYContributionsGrantsAmt080359
IRS990/PYInvestmentIncomeAmt0899
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IRS990/PYOtherExpensesAmt0443573
IRS990/PYOtherRevenueAmt0216799
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IRS990/PYRevenuesLessExpensesAmt0-163626
IRS990/PYSalariesCompEmpBnftPaidAmt0225077
IRS990/PYTotalExpensesAmt0668650
IRS990/PYTotalRevenueAmt0505024
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990ScheduleD/BuildingsGrp/BookValueAmt01910129
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01730777
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03640906
IRS990ScheduleD/EquipmentGrp/BookValueAmt045017
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0466134
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0511151
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt078820
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0244565
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0323385
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02033966
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LODGE HAS MEMBERS WHO GO THROUGH AN APPLICATION PROCESS AND THEN PAY ANNUAL DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS VOTE UPON THE OFFICERS OF THE LODGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERSHIP GOVERNING DECISIONS ARE BASED ON UPON THE ELKS GRAND LODGE STATUTES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MANAGEMENT IS PROVIDED WITH DRAFT 990 THAT IS REVIEWED PRIOR TO THE FORM BEING ELECTRONICALLY FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING DOCS, POLICIES & FINANCIAL STMTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt02233947
IRS990/TotalAssetsGrp/BOYAmt02362538
IRS990/TotalAssetsGrp/EOYAmt02233947
IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalEmployeeCnt029
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0647148
IRS990/TotalGrossUBIAmt04633
IRS990/TotalLiabilitiesBOYAmt02302434
IRS990/TotalLiabilitiesEOYAmt02409421
IRS990/TotalLiabilitiesGrp/BOYAmt02302434
IRS990/TotalLiabilitiesGrp/EOYAmt02409421
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-175474
IRS990/TotalProgramServiceRevenueAmt0204343
IRS990/TotalRevenueGrp/ExclusionAmt0-558
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0279934
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0411570
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt04633
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IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0BILLINGS
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd0591040302
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY ISOM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-08-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS 394
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/PreparerFirmEIN0831786628
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Paigeville Accounting Services LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0162 Bald Eagle Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Mcallister
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059740
ReturnHeader/PreparerPersonGrp/PhoneNum04064903473
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Heidi L Giem
ReturnHeader/ReturnTs02021-08-11T14:14:53-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JEFFREY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ISOM
ReturnHeader/TaxPeriodBeginDt02020-04-01
ReturnHeader/TaxPeriodEndDt02021-03-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,233,947
Liabilities
$2,409,421
Net assets
-$175,474
Revenue
$411,570
Expenses
$647,148
Net income
-$235,578
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