Civic Intelligence

Benevolent & Protective Order of Elks 394

990 • Fiscal year 2017 • EIN 81-0131562

Apr 01, 2016 to Mar 31, 2017 • Filed on Aug 02, 2017

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

98th percentile

0.82x

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

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

97th percentile

3.63x

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

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Net Margin

19th percentile

-14%

Higher net margin than 19% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

18th percentile

-2.6%

Faster asset growth than 18% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

10th percentile

-23%

Faster revenue growth than 10% of similar nonprofits.

2017 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$2,683,234

Down $70,756 (-2.6%) from 2016

Net Assets

Down

$479,623

Down $82,317 (-15%) from 2016

Liabilities

Up

$2,203,611

Up $11,561 (+0.5%) from 2016

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin19th percentile

Revenue

Down

$606,864

Down $182,501 (-23%) from 2016

Expenses

Down

$689,181

Down $13,307 (-1.9%) from 2016

Net Income

Down

-$82,317

Down $169,194 (-195%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth18th 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

2017

Assets$2,683,234
Liabilities$2,203,611
Net Assets$479,623
Open 2017 Filing

Operations Trend

Revenue Growth10th 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

2017

Revenue$606,864
Expenses$689,181
Net Income-$82,317
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Aug 2, 2017
Return Version
2016v3.0
Gross Receipts
$714,613
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$2,441,245$2,378,636▼ $62,609
Savings and Temporary Cash Investments$202,503$205,369▲ $2,866
Cash and Non-Interest-Bearing Accounts$59,518$59,510▼ $8
Inventories for Sale or Use$38,251$26,800▼ $11,451
Accounts Receivable$11,277$12,442▲ $1,165
Prepaid Expenses and Deferred Charges$1,196$477▼ $719
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$2,753,990$2,683,234▼ $70,756
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,115,000$2,115,000→ $0
Deferred Revenue$50,150$57,615▲ $7,465
Accounts Payable and Accrued Expenses$26,900$30,996▲ $4,096
Total Liabilities$2,192,050$2,203,611▲ $11,561
Net Assets / Fund Balance
Unrestricted Net Assets$560,968$478,095▼ $82,873
Temporarily Rstr Net Assets$972$1,528▲ $556
Total Net Assets Fund Balance$561,940$479,623▼ $82,317
Total Liabilities and Net Assets / Fund Balance$2,753,990$2,683,234▼ $70,756

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,180,224$1,460,682$3,640,906
Equipment$85,457$412,376$497,833
Leasehold Improvements$112,955$210,430$323,385
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
AT KersichTrustee
Darrell CrueaTrustee
David MyersTrustee
Jerry HamiltonTrustee
Scott NaftsTrustee
Julie HilliardExalted Ruler
Cindy CrueaLecturing Knigh
Lisa UllmanLoyal Knight
Margie NaftsSecretary
Jan AmenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$323,196
Program Service Revenue
$71,348
Investment Income
$402
Other Revenue
$211,918
All Other Contributions
$567
Change in Net Assets
$-82,317
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$510,626
Salaries, Compensation, and Employee Benefits$178,555
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$163,587
Depreciation Depletion---$99,973
Occupancy---$95,941
Interest---$87,200
All Other Expenses---$47,610
Other Expenses---$16,780
Payroll Taxes---$14,968
Office Expenses---$13,794
Insurance---$11,934
Fees for Services Accounting---$5,804
Advertising---$1,069
Total Functional Expenses$0$0$0$689,181
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
Lobbying 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
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
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
Yes
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

“990 is reviewed by the signing officer.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Determined by Board of Trustees.”

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

“Documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective
EIN
81-0131562
Phone
4062528407
Address
PO Box 20302, Billings, MT 59104

Signing Officer

Name
Jan Amen
Title
Treasurer
Signed
2017-08-02
Discuss with paid preparer
Yes

Organization Details

Formed
1978
Legal Domicile
Mt
Voting Board Members
10
Independent Board Members
10
Employees
27
Volunteers
130

Preparer

Firm
Mangis Accounting CPA Pc
Address
923 Broadwater Square, Billings, MT 59101-1634
Preparer
Laurie Brogan
Phone
4062525550
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt07592
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1693
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07592
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1693
IRS990/OtherRevenueTotalAmt08285
IRS990/OtherSalariesAndWagesGrp/TotalAmt0163587
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt014968
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01196
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0477
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Lodge Activities
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt071348
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt071348
IRS990/ProgSrvcAccomActy2Grp/Desc0Elks Club - Fraternal and social activities
IRS990/ProgSrvcAccomActy3Grp/Desc0Tennis Center - Activities for members
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0321681
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0176
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0517107
IRS990/PYOtherRevenueAmt0411268
IRS990/PYProgramServiceRevenueAmt056240
IRS990/PYRevenuesLessExpensesAmt086877
IRS990/PYSalariesCompEmpBnftPaidAmt0185381
IRS990/PYTotalExpensesAmt0702488
IRS990/PYTotalRevenueAmt0789365
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-82317
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt044380
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0202503
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0205369
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02180224
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01460682
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03640906
IRS990ScheduleD/EquipmentGrp/BookValueAmt085457
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0412376
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0497833
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0112955
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0210430
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0323385
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02378636
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 is reviewed by the signing officer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Determined by Board of Trustees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Documents are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
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/BOYAmt0972
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01528
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02753990
IRS990/TotalAssetsEOYAmt02683234
IRS990/TotalAssetsGrp/BOYAmt02753990
IRS990/TotalAssetsGrp/EOYAmt02683234
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0323196
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0689181
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02192050
IRS990/TotalLiabilitiesEOYAmt02203611
IRS990/TotalLiabilitiesGrp/BOYAmt02192050
IRS990/TotalLiabilitiesGrp/EOYAmt02203611
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0561940
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0479623
IRS990/TotalProgramServiceRevenueAmt071348
IRS990/TotalRevenueGrp/ExclusionAmt044380
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0239288
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0606864
IRS990/TotalVolunteersCnt0130
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02753990
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02683234
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0560968
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0478095
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jan Amen
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Benevolent & Protective
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Order of Elks 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/PreparerFirmName/BusinessNameLine1Txt0MANGIS ACCOUNTING CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0923 Broadwater Square
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Billings

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,683,234
Liabilities
$2,203,611
Net assets
$479,623
Revenue
$606,864
Expenses
$689,181
Net income
-$82,317
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