Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2019 • EIN 82-0098640

Apr 01, 2018 to Mar 31, 2019 • Filed on Jun 20, 2019

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

90th percentile

0.41x

Higher debt load relative to assets than 90% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

96th percentile

1.95x

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

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Net Margin

28th percentile

-5.8%

Higher net margin than 28% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

86th percentile

$9,600

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Asset Growth

38th percentile

-0.9%

Faster asset growth than 38% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

50th percentile

1.6%

Faster revenue growth than 50% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$545,008

Down $4,910 (-0.9%) from 2018

Net Assets

Down

$320,790

Down $6,712 (-2.0%) from 2018

Liabilities

Up

$224,218

Up $1,802 (+0.8%) from 2018

Revenue

Up

$115,001

Up $1,780 (+1.6%) from 2018

Expenses

Down

$121,713

Down $208 (-0.2%) from 2018

Net Income

Up

-$6,712

Up $1,988 (+23%) from 2018

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

2019

Assets$545,008
Liabilities$224,218
Net Assets$320,790

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

2019

Revenue$115,001
Expenses$121,713
Net Income-$6,712
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jun 20, 2019
Return Version
2018v3.1
Gross Receipts
$129,939
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$498,051$485,027▼ $13,024
Cash and Non-Interest-Bearing Accounts$49,267$54,036▲ $4,769
Prepaid Expenses and Deferred Charges-$2,725-
Inventories for Sale or Use$2,030$2,030→ $0
Intangible Assets$570$1,190▲ $620
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$549,918$545,008▼ $4,910
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$198,231$192,768▼ $5,463
Deferred Revenue$20,325$24,803▲ $4,478
Accounts Payable and Accrued Expenses$1,854$4,607▲ $2,753
Other Liabilities$2,006$2,040▲ $34
Total Liabilities$222,416$224,218▲ $1,802
Net Assets / Fund Balance
Unrestricted Net Assets$327,502$320,790▼ $6,712
Total Net Assets Fund Balance$327,502$320,790▼ $6,712
Total Liabilities and Net Assets / Fund Balance$549,918$545,008▼ $4,910

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$346,294$140,300$486,594
Land$120,000-$120,000
Equipment-$36,509$36,509
Leasehold Improvements$18,733$2,621$21,354
Compensation and Service Providers

Employees

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

Board Members and Trustees

NameTitle
Robert ApaChairman
Michael MillerPresident
Carlos Jury JrTrustee
Gary HoesingTrustee
Geri ScaglioneTrustee
Michael KnickerbockerTrustee
Robert France1st Vice Pres
Byron Ely2nd Vice Pres
John Burke3rd Vice Pres
Nathan SuekelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$61,186
Program Service Revenue
$32,609
Investment Income
$0
Other Revenue
$21,206
All Other Contributions
$22,080
Change in Net Assets
$-6,712
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$112,113
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$17,779--$17,779
Depreciation Depletion---$13,654
Interest$10,970--$10,970
Current Officers, Directors, Trustees, and Key Employees$4,800$4,800-$9,600
Payments to Affiliates$6,750--$6,750
Office Expenses$6,528--$6,528
Insurance$4,596--$4,596
Other Expenses$2,894--$2,894
Conferences and Meetings$2,824--$2,824
Fees for Services Accounting$700--$700
Total Functional Expenses$103,259$4,800$0$121,713
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$2,040
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
Robert Apa
Title
Chairman
Signed
2019-06-20
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
Daniel P Stewart
Phone
2083780072
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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/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0ACTIVITIES PROGRAM EXPENSE
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2LODGE & VETERAN PROGRAM
IRS990/OtherExpensesGrp/Desc3YOUTH PROGRAM EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt026761
IRS990/OtherExpensesGrp/ProgramServicesAmt112073
IRS990/OtherExpensesGrp/ProgramServicesAmt26584
IRS990/OtherExpensesGrp/ProgramServicesAmt32894
IRS990/OtherExpensesGrp/TotalAmt026761
IRS990/OtherExpensesGrp/TotalAmt112073
IRS990/OtherExpensesGrp/TotalAmt26584
IRS990/OtherExpensesGrp/TotalAmt32894
IRS990/OtherLiabilitiesGrp/BOYAmt02006
IRS990/OtherLiabilitiesGrp/EOYAmt02040
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt06750
IRS990/PaymentsToAffiliatesGrp/TotalAmt06750
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02725
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0ACTIVITY FEES
IRS990/ProgramServiceRevenueGrp/Desc1LODGE AND VETERAN PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc2OTHER PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3YOUTH PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt020127
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14478
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt26941
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31063
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt020127
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14478
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt26941
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31063
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/ExpenseAmt06584
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt04478
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/ExpenseAmt02894
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt01063
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt058269
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0112321
IRS990/PYOtherRevenueAmt019997
IRS990/PYProgramServiceRevenueAmt034955
IRS990/PYRevenuesLessExpensesAmt0-8700
IRS990/PYSalariesCompEmpBnftPaidAmt09600
IRS990/PYTotalExpensesAmt0121921
IRS990/PYTotalRevenueAmt0113221
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-6712
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt010000
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt020127
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0346294
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0140300
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0486594
IRS990ScheduleD/EquipmentGrp/DepreciationAmt036509
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt036509
IRS990ScheduleD/LandGrp/BookValueAmt0120000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0120000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt018733
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02621
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt021354
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02040
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0485027
IRS990ScheduleD/TotalLiabilityAmt02040
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0549918
IRS990/TotalAssetsEOYAmt0545008
IRS990/TotalAssetsGrp/BOYAmt0549918
IRS990/TotalAssetsGrp/EOYAmt0545008
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt061186
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04800
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0103259
IRS990/TotalFunctionalExpensesGrp/TotalAmt0121713
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0222416
IRS990/TotalLiabilitiesEOYAmt0224218
IRS990/TotalLiabilitiesGrp/BOYAmt0222416
IRS990/TotalLiabilitiesGrp/EOYAmt0224218
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0327502
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0320790
IRS990/TotalProgramServiceExpensesAmt036239
IRS990/TotalProgramServiceRevenueAmt032609
IRS990/TotalReportableCompFromOrgAmt09600
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt053815
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0115001
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0549918
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0545008
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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