Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2018 • EIN 82-0098640

Apr 01, 2017 to Mar 31, 2018 • Filed on Jul 03, 2018

6608 W Fairview AveBoise, ID 83704

(208) 377-2763

Siviq Scores

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

Liabilities / Assets

89th percentile

0.40x

Higher debt load relative to assets than 89% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

96th percentile

1.96x

Higher debt load relative to revenue than 96% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Net Margin

24th percentile

-7.7%

Higher net margin than 24% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

85th percentile

$9,600

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Asset Growth

27th percentile

-2.6%

Faster asset growth than 27% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

56th percentile

3.6%

Faster revenue growth than 56% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$549,918

Down $14,498 (-2.6%) from 2017

Net Assets

Down

$327,502

Down $8,700 (-2.6%) from 2017

Liabilities

Down

$222,416

Down $5,798 (-2.5%) from 2017

Revenue

Up

$113,221

Up $3,951 (+3.6%) from 2017

Expenses

Up

$121,921

Up $13,659 (+13%) from 2017

Net Income

Down

-$8,700

Down $9,708 (-963%) from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $590,439Liabilities 2012: $257,157Net Assets 2012: $333,2822012Assets 2013: $578,618Liabilities 2013: $244,503Net Assets 2013: $334,1152013Assets 2014: $559,890Liabilities 2014: $247,774Net Assets 2014: $312,1162014Assets 2015: $575,074Liabilities 2015: $232,677Net Assets 2015: $342,3972015Assets 2016: $567,481Liabilities 2016: $232,287Net Assets 2016: $335,1942016Assets 2017: $564,416Liabilities 2017: $228,214Net Assets 2017: $336,2022017Assets 2018: $549,918Liabilities 2018: $222,416Net Assets 2018: $327,5022018Assets 2019: $545,008Liabilities 2019: $224,218Net Assets 2019: $320,7902019Assets 2020: $537,443Liabilities 2020: $215,909Net Assets 2020: $321,5342020Assets 2021: $525,499Liabilities 2021: $206,773Net Assets 2021: $318,7262021Assets 2022: $575,899Liabilities 2022: $239,435Net Assets 2022: $336,4642022Assets 2023: $567,434Liabilities 2023: $237,464Net Assets 2023: $329,9702023Assets 2024: $556,547Liabilities 2024: $227,344Net Assets 2024: $329,2032024Assets 2025: $562,654Liabilities 2025: $226,062Net Assets 2025: $336,5922025

Highlighted filing

2018

Assets$549,918
Liabilities$222,416
Net Assets$327,502

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2012: $120,718Expenses 2012: $127,746Net Income 2012: -$7,0282012Revenue 2013: $132,277Expenses 2013: $131,444Net Income 2013: $8332013Revenue 2014: $124,918Expenses 2014: $134,322Net Income 2014: -$9,4042014Revenue 2015: $130,894Expenses 2015: $104,013Net Income 2015: $26,8812015Revenue 2016: $93,354Expenses 2016: $100,557Net Income 2016: -$7,2032016Revenue 2017: $109,270Expenses 2017: $108,262Net Income 2017: $1,0082017Revenue 2018: $113,221Expenses 2018: $121,921Net Income 2018: -$8,7002018Revenue 2019: $115,001Expenses 2019: $121,713Net Income 2019: -$6,7122019Revenue 2020: $116,902Expenses 2020: $116,158Net Income 2020: $7442020Revenue 2021: $87,996Expenses 2021: $90,804Net Income 2021: -$2,8082021Revenue 2022: $118,721Expenses 2022: $97,926Net Income 2022: $20,7952022Revenue 2023: $89,548Expenses 2023: $97,245Net Income 2023: -$7,6972023Revenue 2024: $95,830Expenses 2024: $96,597Net Income 2024: -$7672024Revenue 2025: $157,838Expenses 2025: $150,449Net Income 2025: $7,3892025

Highlighted filing

2018

Revenue$113,221
Expenses$121,921
Net Income-$8,700
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Jul 3, 2018
Return Version
2017v2.2
Gross Receipts
$128,599
Mission and Program Overview

Mission

Through membership, a desire to preserve america's cherished institutions, traditions and values.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$511,075$498,051▼ $13,024
Cash and Non-Interest-Bearing Accounts$48,761$49,267▲ $506
Inventories for Sale or Use$2,230$2,030▼ $200
Prepaid Expenses and Deferred Charges$800$0▼ $800
Intangible Assets$1,549$570▼ $979
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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-
Investments in Publicly Traded Securities-$0-
Total Assets$564,416$549,918▼ $14,498
Other Assets Total$1$0▼ $1
Liabilities
Mortgage Notes Payable Secured by Investment Property$203,686$198,231▼ $5,455
Deferred Revenue$20,101$20,325▲ $224
Other Liabilities$1,517$2,006▲ $489
Accounts Payable and Accrued Expenses$2,910$1,854▼ $1,056
Total Liabilities$228,214$222,416▼ $5,798
Net Assets / Fund Balance
Unrestricted Net Assets$335,889$327,502▼ $8,387
Temporarily Rstr Net Assets$313--
Total Net Assets Fund Balance$336,202$327,502▼ $8,700
Total Liabilities and Net Assets / Fund Balance$564,416$549,918▼ $14,498

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$358,770$127,824$486,594
Land$120,000-$120,000
Equipment-$36,509$36,509
Leasehold Improvements$19,281$2,073$21,354
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jerry RansomSecretaryFT$9,600$9,600

Board Members and Trustees

NameTitle
Michael KnickerbockerChairman
Geri ScaglionePresident
Bart ShadboltVice President
Gary HoesingTrustee
Julie WashamTrustee
Lloyd SkogersonTrustee
Robert ApaTrustee
Michael Miller2nd Vice Pres
Rob France3rd Vice Pres
Dylan StockerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$58,269
Program Service Revenue
$34,955
Investment Income
$0
Other Revenue
$19,997
All Other Contributions
$20,406
Change in Net Assets
$-8,700
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$112,321
Salaries, Compensation, and Employee Benefits$9,600
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$11,418$7,783-$19,201
Depreciation Depletion$14,003--$14,003
Office Expenses$6,000$5,426-$11,426
Interest$9,753--$9,753
Current Officers, Directors, Trustees, and Key Employees$4,800$4,800-$9,600
Payments to Affiliates-$6,386-$6,386
Insurance$4,574$238-$4,812
Conferences and Meetings$2,515--$2,515
Other Expenses$2,338--$2,338
Fees for Services Accounting$1,200--$1,200
Total Functional Expenses$97,288$24,633$0$121,921
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
Other Liability$1,486
Deposits & Gift Cards$520
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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

The 990 form was reviewed and approved by the officers and trustees before filing.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Benv & Protective Order of Elks 310
EIN
82-0098640
Phone
2083772763
Address
6608 W FAIRVIEW AVE, BOISE, ID 83704

Signing Officer

Name
Michael Knickerbocker
Title
Chairman
Signed
2018-07-03
Discuss with paid preparer
Yes

Organization Details

Formed
1896
Legal Domicile
Id
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
30

Preparer

Firm
Stewart & Associates Pa
Address
3045 E COPPER POINT DR, MERIDIAN, ID 83642
Preparer
David R Stewart
Phone
2083780072
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IRS990/OfficeExpensesGrp/TotalAmt011426
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt01
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0ACTIVITIES PROGRAM EXPENSE
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2LODGE & VETERAN PROGRAM
IRS990/OtherExpensesGrp/Desc3YOUTH PROGRAM EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt019264
IRS990/OtherExpensesGrp/ProgramServicesAmt113048
IRS990/OtherExpensesGrp/ProgramServicesAmt28375
IRS990/OtherExpensesGrp/ProgramServicesAmt32338
IRS990/OtherExpensesGrp/TotalAmt019264
IRS990/OtherExpensesGrp/TotalAmt113048
IRS990/OtherExpensesGrp/TotalAmt28375
IRS990/OtherExpensesGrp/TotalAmt32338
IRS990/OtherLiabilitiesGrp/BOYAmt01517
IRS990/OtherLiabilitiesGrp/EOYAmt02006
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt06386
IRS990/PaymentsToAffiliatesGrp/TotalAmt06386
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0800
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0ACTIVITY FEES
IRS990/ProgramServiceRevenueGrp/Desc1LODGE AND VETERAN PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc2MEMBERSHIP FEES
IRS990/ProgramServiceRevenueGrp/Desc3OTHER PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/Desc4YOUTH PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt021561
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12269
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2815
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt36529
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt43781
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt021561
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12269
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2815
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt36529
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt43781
IRS990/ProgSrvcAccomActy2Grp/Desc0LODGE AND VETERAN PROGRAMS: ENHANCE THE LIVES OF VETERANS, ACTIVE MILITARY AND THEIR FAMILIES. PROVIDE OUTINGS, HOST DINNERS AT THE LODGE, VISIT LOCAL VA HOSPITALS AND SUPPORT MILITARY BY SHIPPING OR DELIVERING CARE PACKAGES. RUN SPECIAL EVENTS AND FUNCTIONS TO COMMEMORATE VETERANS REMEMBERANCE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt08372
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02269
IRS990/ProgSrvcAccomActy3Grp/Desc0YOUTH PROGRAMS: DICTIONARY PROJECT PROVIDES DICTIONARIES TO SCHOOLS AND STUDENTS. THE PRIMARY FOCUS IS TO PROMOTE LITERACY IN CHILDREN AS THEY TRANSITION FROM LEARNING HOW TO READ TO IDENTIFYING AND USING INFORMATION. YOUTH ACTIVITIES SUCH AS HOOP SHOOT, SOCCER SHOOT, JUNIOR GOLF AND MORE. THE YEARLY AMERICANISM ESSAY CONTEST WHICH IS A PATRIOTIC THEME BASED WRITING CONTEST FOR STUDENTS IN 5TH THROUGH 8TH GRADE TO PROMOTE AMERICAN PATRIOTISM IN OUR YOUTH. YOUTH RECOGNITION PROGRAM DESIGNED TO RECOGNIZE OUTSTANDING YOUNG MEN AND WOMEN FOR THEIR ACHIEVEMENTS IN SCHOOL AND COMMUNITY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt02338
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt03781
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt058849
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt098662
IRS990/PYOtherRevenueAmt017422
IRS990/PYProgramServiceRevenueAmt032999
IRS990/PYRevenuesLessExpensesAmt01008
IRS990/PYSalariesCompEmpBnftPaidAmt09600
IRS990/PYTotalExpensesAmt0108262
IRS990/PYTotalRevenueAmt0109270
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-8700
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt010000
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt021561
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0358770
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0127824
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0486594
IRS990ScheduleD/EquipmentGrp/DepreciationAmt036509
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt036509
IRS990ScheduleD/LandGrp/BookValueAmt0120000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0120000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt019281
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02073
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt021354
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0520
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11486
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS & GIFT CARDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0498051
IRS990ScheduleD/TotalLiabilityAmt02006
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 form was reviewed and approved by the officers and trustees before filing.
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/StatesWhereCopyOfReturnIsFldCd0ID
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0313
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0564416
IRS990/TotalAssetsEOYAmt0549918
IRS990/TotalAssetsGrp/BOYAmt0564416
IRS990/TotalAssetsGrp/EOYAmt0549918
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt058269
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024633
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt097288
IRS990/TotalFunctionalExpensesGrp/TotalAmt0121921
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0228214
IRS990/TotalLiabilitiesEOYAmt0222416
IRS990/TotalLiabilitiesGrp/BOYAmt0228214
IRS990/TotalLiabilitiesGrp/EOYAmt0222416
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0336202
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0327502

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.63$2.26$3.37$1.58$1.50$0.07
2024Detailed filing. Detailed filing data is available for this year.$5.57$2.27$3.29$0.96$0.97$0.01
2023Detailed filing. Detailed filing data is available for this year.$5.67$2.37$3.30$0.90$0.97$0.08
2022Detailed filing. Detailed filing data is available for this year.$5.76$2.39$3.36$1.19$0.98$0.21
2021Detailed filing. Detailed filing data is available for this year.$5.25$2.07$3.19$0.88$0.91$0.03
2020Detailed filing. Detailed filing data is available for this year.$5.37$2.16$3.22$1.17$1.16$0.01
2019Detailed filing. Detailed filing data is available for this year.$5.45$2.24$3.21$1.15$1.22$0.07
2018Detailed filing. Detailed filing data is available for this year.$5.50$2.22$3.28$1.13$1.22$0.09
2017Detailed filing. Detailed filing data is available for this year.$5.64$2.28$3.36$1.09$1.08$0.01
2016Detailed filing. Detailed filing data is available for this year.$5.67$2.32$3.35$0.93$1.01$0.07
2015Detailed filing. Detailed filing data is available for this year.$5.75$2.33$3.42$1.31$1.04$0.27
2014Detailed filing. Detailed filing data is available for this year.$5.60$2.48$3.12$1.25$1.34$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.79$2.45$3.34$1.32$1.31$0.01
2012Summary only. Only limited summary data is available for this year.$5.90$2.57$3.33$1.21$1.28$0.07