Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2018 • EIN 82-0098645

Apr 01, 2017 to Mar 31, 2018 • Filed on Aug 02, 2018

PO Box 458Caldwell, ID 83606

(208) 454-1448

Siviq Scores

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

Liabilities / Assets

59th percentile

0.03x

Higher debt load relative to assets than 59% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

64th percentile

0.08x

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

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Net Margin

80th percentile

17%

Higher net margin than 80% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Top Officer Pay

98th percentile

$15,626

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 9.4% of source-year revenue.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Asset Growth

53rd percentile

0.7%

Faster asset growth than 53% of similar nonprofits.

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

Revenue Growth

95th percentile

76%

Faster revenue growth than 95% of similar nonprofits.

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

Assets

Up

$445,558

Up $3,090 (+0.7%) from 2017

Net Assets

Up

$432,379

Up $28,822 (+7.1%) from 2017

Liabilities

Down

$13,179

Down $25,732 (-66%) from 2017

Revenue

Up

$165,670

Up $71,739 (+76%) from 2017

Expenses

Up

$136,848

Up $9,755 (+7.7%) from 2017

Net Income

Up

$28,822

Up $61,984 (+187%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $531,760Liabilities 2012: $69,888Net Assets 2012: $461,8722012Assets 2013: $563,158Liabilities 2013: $65,464Net Assets 2013: $497,6942013Assets 2014: $513,045Liabilities 2014: $64,787Net Assets 2014: $448,2582014Assets 2015: $512,123Liabilities 2015: $55,573Net Assets 2015: $456,5502015Assets 2016: $488,979Liabilities 2016: $52,260Net Assets 2016: $436,7192016Assets 2017: $442,468Liabilities 2017: $38,911Net Assets 2017: $403,5572017Assets 2018: $445,558Liabilities 2018: $13,179Net Assets 2018: $432,3792018Assets 2019: $434,557Liabilities 2019: $56,762Net Assets 2019: $377,7952019Assets 2021: $495,613Liabilities 2021: $51,476Net Assets 2021: $444,1372021Assets 2022: $641,460Liabilities 2022: $50,680Net Assets 2022: $590,7802022Assets 2023: $546,500Liabilities 2023: $42,072Net Assets 2023: $504,4282023Assets 2024: $575,456Liabilities 2024: $51,444Net Assets 2024: $524,0122024

Highlighted filing

2018

Assets$445,558
Liabilities$13,179
Net Assets$432,379

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $180,011Expenses 2012: $127,951Net Income 2012: $52,0602012Revenue 2013: $170,958Expenses 2013: $135,136Net Income 2013: $35,8222013Revenue 2014: $117,453Expenses 2014: $166,889Net Income 2014: -$49,4362014Revenue 2015: $144,221Expenses 2015: $135,929Net Income 2015: $8,2922015Revenue 2016: $144,477Expenses 2016: $164,308Net Income 2016: -$19,8312016Revenue 2017: $93,931Expenses 2017: $127,093Net Income 2017: -$33,1622017Revenue 2018: $165,670Expenses 2018: $136,848Net Income 2018: $28,8222018Revenue 2019: $85,127Expenses 2019: $139,711Net Income 2019: -$54,5842019Revenue 2021: $114,808Expenses 2021: $91,653Net Income 2021: $23,1552021Revenue 2022: $224,775Expenses 2022: $258,022Net Income 2022: -$33,2472022Revenue 2023: $158,211Expenses 2023: $247,090Net Income 2023: -$88,8792023Revenue 2024: $292,717Expenses 2024: $272,729Net Income 2024: $19,9882024

Highlighted filing

2018

Revenue$165,670
Expenses$136,848
Net Income$28,822
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Aug 2, 2018
Return Version
2017v2.3
Gross Receipts
$422,996
Mission and Program Overview

Mission

Fraternal organization for benefite members.

Fraternal organization to benefit members

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$375,080$355,629▼ $19,451
Cash and Non-Interest-Bearing Accounts$48,599$57,588▲ $8,989
Inventories for Sale or Use$10,894$25,941▲ $15,047
Accounts Receivable$5,518$4,023▼ $1,495
Prepaid Expenses and Deferred Charges$2,377$2,377→ $0
Total Assets$442,468$445,558▲ $3,090
Liabilities
Other Liabilities$7,496$5,246▼ $2,250
Deferred Revenue$21,509$4,519▼ $16,990
Accounts Payable and Accrued Expenses$9,906$3,414▼ $6,492
Total Liabilities$38,911$13,179▼ $25,732
Net Assets / Fund Balance
Unrestricted Net Assets$393,838$423,619▲ $29,781
Temporarily Rstr Net Assets$9,719$8,760▼ $959
Total Net Assets Fund Balance$403,557$432,379▲ $28,822
Total Liabilities and Net Assets / Fund Balance$442,468$445,558▲ $3,090
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Traci Roberts MarmonSecretaryPT$15,626$15,626

Board Members and Trustees

NameTitle
John SchneiderChairman
Ben SchneiderTrustee
Dan MurphyTrustee
Deke MarmonTrustee
Hans Van DenbrinkTrustee
John MuirheadTrustee
Lynn BittickTrustee
Mike JorgensenTrustee
Mike MeadTrustee
Karen SmithChaplain
Raymond WilsonEsquire
Tom MarmonExalted Rule
Scott BresslerInner Guard
Mike RogersLeading Knig
Don BellLecturing Kn
Lenny LatourLoyal Knight
Mike MeadOrganist
Paul FarwellSecretary
Lee MccrearyTiller
Archie StradleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$85,617
Program Service Revenue
$0
Investment Income
$23,822
Other Revenue
$56,231
Change in Net Assets
$28,822
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$105,596
Salaries, Compensation, and Employee Benefits$31,252
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$483$17,121-$17,604
Other Salaries and Wages-$15,626-$15,626
Current Officers, Directors, Trustees, and Key Employees-$15,626-$15,626
Insurance-$7,871-$7,871
Other Expenses-$6,764-$6,764
Conferences and Meetings-$5,424-$5,424
Fees for Services Accounting-$4,650-$4,650
Office Expenses-$1,522-$1,522
Fees for Services Other-$81-$81
Total Functional Expenses$483$136,365$0$136,848
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$76,511
Gaming Direct Expenses$68,050
Fundraising Gross Income$52,579
Fundraising Direct Expenses$26,745
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fish-o-rama$6,944$6,944$5,872$1,072
Spaghetti Feed$6,683$6,683$1,155$5,528
Total Events$36,443$36,443$19,980$16,463
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payable$5,246
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Page 6, Part VI, Line 7A

ORGANIZATION MEMBERS

Form 990, Page 6, Part VI, Line 7B

Members have approval and rejection ability.

Form 990, Page 6, Part VI, Line 11B

Reviewed by governing body and presented to members at weekly meeting.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Benevolent and Proective Order of
EIN
82-0098645
Phone
2084541448
Address
PO BOX 458, CALDWELL, ID 83606

Signing Officer

Name
Traci Roberts Marmon
Title
Secretary
Phone
2084541448
Signed
2018-08-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Marmon
Formed
1922
Voting Board Members
10
Independent Board Members
0
Employees
21

Preparer

Firm
Zwygart John & Associates Cpas Pllc
Address
1803 ELLIS AVE, CALDWELL, ID 83605-4810
Preparer
Jordan Zwygart
Phone
2084594649
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

MISCELLANEOUS EXPENSES

Form 990, Part IX, Line 24E

Laundry/cleaning 0 5,447 0 officers expense 0 3,617 0 postage 0 3,054 0 music & entertainment 0 1,200 0 other m/g 0 960 0 per fund 0 864 0 youth activites 483 0 0 bank charages 0 430 0 district deputy 0 427 0 sales tax paid 0 386 0 per night 0 260 0 telephone 0 217 0 oldtimers 0 134 0 licenses & permits 0 125 0 total 483 17,121 0

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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt023822
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0375080
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0355629
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt085617
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0FRATERNAL ORGANIZATION FOR BENEFITE MEMBERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0403557
IRS990/NetAssetsOrFundBalancesEOYAmt0432379
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt022693
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt025834
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt08461
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt08461
IRS990/NetIncomeOrLossGrp/ExclusionAmt030218
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt030218
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01522
IRS990/OfficeExpensesGrp/TotalAmt01522
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1OTHER
IRS990/OtherExpensesGrp/Desc2DUES
IRS990/OtherExpensesGrp/Desc3ELKS CALL
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt030846
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt117783
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt213051
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt36764
IRS990/OtherExpensesGrp/TotalAmt030846
IRS990/OtherExpensesGrp/TotalAmt117783
IRS990/OtherExpensesGrp/TotalAmt213051
IRS990/OtherExpensesGrp/TotalAmt36764
IRS990/OtherLiabilitiesGrp/BOYAmt07496
IRS990/OtherLiabilitiesGrp/EOYAmt05246
IRS990/OtherRevenueMiscGrp/Desc0UNREALIZED GAIN (LOSS)
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0-8282
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0-8282
IRS990/OtherRevenueTotalAmt0-8282
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt015626
IRS990/OtherSalariesAndWagesGrp/TotalAmt015626
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02377
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02377
IRS990/PrincipalOfficerNm0TOM MARMON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0NATIONAL FOUNDATION
IRS990/ProgSrvcAccomActyOtherGrp/Desc0MISCELLANEOUS EXPENSES
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt053896
IRS990/PYInvestmentIncomeAmt020143
IRS990/PYOtherExpensesAmt0112742
IRS990/PYOtherRevenueAmt019892
IRS990/PYRevenuesLessExpensesAmt0-33162
IRS990/PYSalariesCompEmpBnftPaidAmt014351
IRS990/PYTotalExpensesAmt0127093
IRS990/PYTotalRevenueAmt093931
IRS990/ReconcilationRevenueExpnssAmt028822
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05246
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYABLE
IRS990ScheduleD/TotalLiabilityAmt05246
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt019980
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FISH-O-RAMA
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SPAGHETTI FEED
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt06944
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt06683
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt022816
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt036443
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt06944
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt06683
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt022816
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt036443
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt016463
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt012953
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt019980
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05872
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01155
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt04
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt068050
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt076511
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt076511
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt08461
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt068050
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt068050
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0TRACI MARMON
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01015 N KIMBALL AVE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0CALDWELL
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0ID
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd083605
IRS990ScheduleG/StatesWhereGamingConductedCd0ID
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS HAVE APPROVAL AND REJECTION ABILITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEWED BY GOVERNING BODY AND PRESENTED TO MEMBERS AT WEEKLY MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LAUNDRY/CLEANING 0 5,447 0 OFFICERS EXPENSE 0 3,617 0 POSTAGE 0 3,054 0 MUSIC & ENTERTAINMENT 0 1,200 0 OTHER M/G 0 960 0 PER FUND 0 864 0 YOUTH ACTIVITES 483 0 0 BANK CHARAGES 0 430 0 DISTRICT DEPUTY 0 427 0 SALES TAX PAID 0 386 0 PER NIGHT 0 260 0 TELEPHONE 0 217 0 OLDTIMERS 0 134 0 LICENSES & PERMITS 0 125 0 TOTAL 483 17,121 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt09719
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt08760
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0442468
IRS990/TotalAssetsEOYAmt0445558
IRS990/TotalAssetsGrp/BOYAmt0442468
IRS990/TotalAssetsGrp/EOYAmt0445558
IRS990/TotalCompGreaterThan150KInd0false

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