Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990EZ • Fiscal year 2024 • EIN 81-0237595

Apr 01, 2023 to Mar 31, 2024 • Filed on Jul 24, 2024

PO Box 147Virginia City, MT 59755

(406) 843-5464

Siviq Scores

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

Liabilities / Assets

64th percentile

0.04x

Higher debt load relative to assets than 64% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.12x

Higher debt load relative to revenue than 70% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Net Margin

61st percentile

8.6%

Higher net margin than 61% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Top Officer Pay

91st percentile

$4,792

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2024 filings • 501(c)8 • <$500k nonprofits • Source year 2024

Asset Growth

60th percentile

4.4%

Faster asset growth than 60% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

88th percentile

43%

Faster revenue growth than 88% of similar nonprofits.

2024 filings • 501(c)8 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$243,776

Up $10,185 (+4.4%) from 2023

Net Assets

Up

$234,453

Up $6,897 (+3.0%) from 2023

Liabilities

Up

$9,323

Up $3,288 (+54%) from 2023

Revenue

Up

$80,274

Up $24,248 (+43%) from 2023

Expenses

Up

$73,377

Up $22,079 (+43%) from 2023

Net Income

Up

$6,897

Up $2,169 (+46%) from 2023

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $168,053Liabilities 2012: $3,0492012Assets 2013: $169,768Liabilities 2013: $22,7972013Assets 2023: $233,591Liabilities 2023: $6,035Net Assets 2023: $227,5562023Assets 2024: $243,776Liabilities 2024: $9,323Net Assets 2024: $234,4532024Assets 2025: $242,913Liabilities 2025: $205Net Assets 2025: $242,7082025

Highlighted filing

2024

Assets$243,776
Liabilities$9,323
Net Assets$234,453

Operations Trend

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

$100K$50K$0-$50KRevenue 2012: $34,149Expenses 2012: $33,453Net Income 2012: $6962012Revenue 2013: $19,923Expenses 2013: $37,956Net Income 2013: -$18,0332013Revenue 2023: $56,026Expenses 2023: $51,298Net Income 2023: $4,7282023Revenue 2024: $80,274Expenses 2024: $73,377Net Income 2024: $6,8972024Revenue 2025: $66,894Expenses 2025: $58,639Net Income 2025: $8,2552025

Highlighted filing

2024

Revenue$80,274
Expenses$73,377
Net Income$6,897
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Jul 24, 2024
Return Version
2023v5.1
Gross Receipts
$89,126
Mission and Program Overview

Mission

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

Program Services

DescriptionGrantsExpenses
COMMUNITY PROGRAMS & EVENTS$7,000$73,256
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
TANYA ENGLESecretaryPT$4,792-$4,792
RICHARD ZIMMERMANSecretary-$250-$250
SCOTT MCCLINTICChairman-$0--
LISA BLACKDirector-$0--
MICHAEL DOUGLASLeading Knight-$0--
DENNIS NAFFZIGERDirector-$0--
JIM KLEISExalted Ruler-$0--
GAY ROSSOWTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order Elks 390
EIN
81-0237595
Phone
4068435464
Address
PO BOX 147, VIRGINIA CITY, MT 59755

Signing Officer

Name
Richard Zimmerman
Title
Secretary
Signed
2024-07-24
Discuss with paid preparer
Yes

Preparer

Firm
Paigeville Accounting Services LLC
Address
162 Bald Eagle Dr, Mcallister, MT 59740
Preparer
Heidi Giem
Phone
4064903473
Supplemental Narrative

Additional Explanations

Other Revenue.1

MISC INCOME $1032

Grants and Similar Amounts Paid In Excess of $5,000.1

| Donee's Name: TOWN OF VIRGINIA CITY | Cash Amount Given: $7000

Grants and Similar Amounts Paid In Excess of $5,000.2

| Donee's Name: 5 INDIVIDUAL SCHOLARSHIPS | Cash Amount Given: $7250

Other Expenses.1001

Advertising and Promotion $2629

Other Expenses.1002

Office Expenses $1513

Other Expenses.1007

Conferences, Conventions, and Meetings $1277

Other Expenses.1012

Insurance $7376

Other Expenses.1

LODGE ACTIVITIES $5062

Other Expenses.2

LICENSES $1355

Other Expenses.3

SUPPLIES $1252

Other Expenses.4

MUSIC $200

Other Assets.1002

Furniture and Fixtures - Beginning $39198 Furniture and Fixtures - Ending $39198

Other Assets.1005

Accounts Receivable - Beginning $0 Accounts Receivable - Ending $710

Other Assets.1010

Inventories - Beginning $0 Inventories - Ending $5074

Total Liabilities.1001

Accounts Payable and Accrued Expenses - Beginning $186 Accounts Payable and Accrued Expenses - Ending $167

Total Liabilities.1003

Deferred Revenue - Beginning $5849 Deferred Revenue - Ending $9156

Raw XML Appendix200 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0GAY ROSSOW
IRS990EZ/BooksInCareOfDetail/PhoneNum04068435464
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0114 W WALLACE ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0VIRGINIA CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd059755
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt045188
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt049589
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt022391
IRS990EZ/CostOfGoodsSoldAmt05779
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt06897
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01832
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0233591
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0243776
IRS990EZ/FundraisingGrossIncomeAmt03447
IRS990EZ/GamingGrossIncomeAmt018900
IRS990EZ/GrantsAndSimilarAmountsPaidAmt018618
IRS990EZ/GrossProfitLossSlsOfInvntryAmt034827
IRS990EZ/GrossReceiptsAmt089126
IRS990EZ/GrossSalesOfInventoryAmt040606
IRS990EZ/GroupExemptionNum01156
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt02750
IRS990EZ/LandAndBuildingsGrp/BOYAmt0149205
IRS990EZ/LandAndBuildingsGrp/EOYAmt0149205
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0227556
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0234453
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0227556
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0234453
IRS990EZ/OccupancyRentUtltsAndMaintAmt026757
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt62.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt75.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt5250
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt74792
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SCOTT MCCLINTIC
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LISA BLACK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MICHAEL DOUGLAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DENNIS NAFFZIGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JIM KLEIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5RICHARD ZIMMERMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6GAY ROSSOW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7TANYA ENGLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Chairman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Leading Knight
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Exalted Ruler
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt039198
IRS990EZ/OtherAssetsTotalDetail/EOYAmt044982
IRS990EZ/OtherExpensesTotalAmt020664
IRS990EZ/OtherRevenueTotalAmt01032
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE SERVICES TO ITS MEMBERS AND RAISE FUNDS FOR STATE AND LOCAL YOUTH AND CHARITABLE ORGANIZATIONS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0COMMUNITY PROGRAMS & EVENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt07000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt073256
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt05506
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt03073
IRS990EZ/SpecialEventsNetIncomeLossAmt019274
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt06035
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt09323
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt073377
IRS990EZ/TotalProgramServiceExpensesAmt073256
IRS990EZ/TotalRevenueAmt080274
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt02173
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt02173
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt02173
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt02700
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt016200
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt018900
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt016727
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0GAY ROSSOW
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0114 W WALLACE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0VIRGINIA CITY
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MT
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd059755
IRS990ScheduleG/StatesWhereGamingConductedCd0MT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISC INCOME $1032
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1| Donee's Name: TOWN OF VIRGINIA CITY | Cash Amount Given: $7000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2| Donee's Name: 5 INDIVIDUAL SCHOLARSHIPS | Cash Amount Given: $7250
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Advertising and Promotion $2629
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Office Expenses $1513
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Conferences, Conventions, and Meetings $1277
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Insurance $7376
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7LODGE ACTIVITIES $5062
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8LICENSES $1355
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SUPPLIES $1252
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10MUSIC $200
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Furniture and Fixtures - Beginning $39198 Furniture and Fixtures - Ending $39198
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Accounts Receivable - Beginning $0 Accounts Receivable - Ending $710
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Inventories - Beginning $0 Inventories - Ending $5074
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Accounts Payable and Accrued Expenses - Beginning $186 Accounts Payable and Accrued Expenses - Ending $167
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Deferred Revenue - Beginning $5849 Deferred Revenue - Ending $9156
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Grants and Similar Amounts Paid In Excess of $5,000.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Grants and Similar Amounts Paid In Excess of $5,000.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.1007
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Assets.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Assets.1010
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Total Liabilities.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Total Liabilities.1003
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD ZIMMERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER ELKS 390
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0VIRGINIA CITY
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0810237595
ReturnHeader/Filer/PhoneNum04068435464
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 147
ReturnHeader/Filer/USAddress/CityNm0VIRGINIA CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059755
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
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 Giem
ReturnHeader/ReturnTs02024-07-24T16:51:04-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RICHARD
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ZIMMERMAN
ReturnHeader/TaxPeriodBeginDt02023-04-01
ReturnHeader/TaxPeriodEndDt02024-03-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)8 • <$500k nonprofits