Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2022 • EIN 82-0098645

Apr 01, 2021 to Mar 31, 2022 • Filed on Aug 10, 2022

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

65th percentile

0.08x

Higher debt load relative to assets than 65% of similar nonprofits.

2022 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

68th percentile

0.23x

Higher debt load relative to revenue than 68% of similar nonprofits.

2022 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2022

Net Margin

14th percentile

-15%

Higher net margin than 14% of similar nonprofits.

2022 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2022

Asset Growth

93rd percentile

29%

Faster asset growth than 93% of similar nonprofits.

2022 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

82nd percentile

96%

Faster revenue growth than 82% of similar nonprofits.

2022 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$641,460

Up $145,847 (+29%) from 2021

Net Assets

Up

$590,780

Up $146,643 (+33%) from 2021

Liabilities

Down

$50,680

Down $796 (-1.5%) from 2021

Revenue

Up

$224,775

Up $109,967 (+96%) from 2021

Expenses

Up

$258,022

Up $166,369 (+182%) from 2021

Net Income

Down

-$33,247

Down $56,402 (-244%) from 2021

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

2022

Assets$641,460
Liabilities$50,680
Net Assets$590,780

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

2022

Revenue$224,775
Expenses$258,022
Net Income-$33,247
Jump To
Filing Snapshot
Filing Period
Apr 1, 2021 to Mar 31, 2022
Signed
Aug 10, 2022
Return Version
2021v4.0
Gross Receipts
$508,254
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$355,445$324,671▼ $30,774
Land, Buildings, and Equipment, Net-$170,732-
Cash and Non-Interest-Bearing Accounts$85,134$92,451▲ $7,317
Inventories for Sale or Use$26,841$20,681▼ $6,160
Prepaid Expenses and Deferred Charges$5,051$19,270▲ $14,219
Accounts Receivable$23,142$13,655▼ $9,487
Total Assets$495,613$641,460▲ $145,847
Liabilities
Deferred Revenue-$34,857-
Accounts Payable and Accrued Expenses$10,716$13,786▲ $3,070
Other Liabilities$40,760$2,037▼ $38,723
Total Liabilities$51,476$50,680▼ $796
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$444,137$590,780▲ $146,643
Total Net Assets Fund Balance$444,137$590,780▲ $146,643
Total Liabilities and Net Assets / Fund Balance$495,613$641,460▲ $145,847

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$87,179$890,485$977,664
Land$83,553-$83,553
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charlie CaddyTrustee
John MuirheadTrustee
Lenny LatourTrustee
Sam PowellTrustee
Tom MarmonTrustee Chai
Ted DavisChaplain
Nick BradleyExalted Rule
Laura ConnersInner Guard
Larry HovorkaLeading Knig
Claudia HaldenLecturing Kn
Tim ThomasLoyal Knight
Traci Roberts MarmonSecretary
Mike MeadTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$80,294
Program Service Revenue
$17,575
Investment Income
$0
Other Revenue
$126,906
All Other Contributions
$3,195
Change in Net Assets
$-33,247
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$172,480
Salaries, Compensation, and Employee Benefits$85,542
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$74,489$465-$74,954
Fees for Services Other$51,271--$51,271
Conferences and Meetings-$23,138-$23,138
Office Expenses-$17,827-$17,827
Depreciation Depletion$13,445--$13,445
Insurance$1,547$9,046-$10,593
Payroll Taxes$9,448$54-$9,502
Fees for Services Accounting$4,734$3,250-$7,984
All Other Expenses-$4,285-$4,285
Other Expenses-$2,338-$2,338
Other Employee Benefits$536$550-$1,086
Total Functional Expenses$155,470$102,552$0$258,022
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$138,895
Gaming Direct Expenses$119,787
Fundraising Gross Income$83,819
Fundraising Direct Expenses$78,886
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Miscellaneous F$83,819$83,819$78,886$4,933
Total Events$83,819$83,819$78,886$4,933
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payable$1,317
Sales Tax Payable$720
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
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 Protective 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
2022-08-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Traci Roberts Marmon
Formed
1922
Voting Board Members
5
Independent Board Members
5
Employees
19

Preparer

Firm
Zwygart John & Associates Cpas Pllc
Address
16130 N MERCHANT WAY STE 120, NAMPA, ID 83687
Preparer
Timothy W John
Phone
2084594649
Supplemental Narrative

Additional Explanations

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

MISCELLANEOUS EXPENSES

Form 990, Part IX, Line 11G

Restaurant repairs & mainteance 10,166 0 0 office expense 706 0 0 bank fees 5,005 0 0 janitorial 5,309 0 0 licenses 2,256 0 0 music 2,100 0 0 supples 2,478 0 0 telephone 4,328 0 0 utilities 18,704 0 0 rents 219 0 0 total 51,271 0 0

Form 990, Part XI, Line 9

Book / tax depreciation difference 129 caldwell elks hoa asset transfer 179,761 total 179,890

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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt019270
IRS990/PrincipalOfficerNm0TRACI ROBERTS MARMON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0RV PARK RENTAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt017575
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt017575
IRS990/ProgSrvcAccomActy2Grp/Desc0NATIONAL FOUNDATION
IRS990/ProgSrvcAccomActyOtherGrp/Desc0MISCELLANEOUS EXPENSES
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0143136
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt072156
IRS990/PYOtherExpensesAmt091653
IRS990/PYOtherRevenueAmt042652
IRS990/PYRevenuesLessExpensesAmt023155
IRS990/PYTotalExpensesAmt091653
IRS990/PYTotalRevenueAmt0114808
IRS990/ReconcilationRevenueExpnssAmt0-33247
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/LandGrp/BookValueAmt083553
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt083553
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt087179
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0890485
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0977664
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01317
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1720
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0170732
IRS990ScheduleD/TotalLiabilityAmt02037
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt078886
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0MISCELLANEOUS F
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt083819
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt083819
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt083819
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt083819
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt04933
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt078886
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt078886
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0119787
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0138895
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0138895
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt019108
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0119787
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0119787
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/ExplanationTxt5RESTAURANT REPAIRS & MAINTEANCE 10,166 0 0 OFFICE EXPENSE 706 0 0 BANK FEES 5,005 0 0 JANITORIAL 5,309 0 0 LICENSES 2,256 0 0 MUSIC 2,100 0 0 SUPPLES 2,478 0 0 TELEPHONE 4,328 0 0 UTILITIES 18,704 0 0 RENTS 219 0 0 TOTAL 51,271 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE 129 CALDWELL ELKS HOA ASSET TRANSFER 179,761 TOTAL 179,890
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 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0495613
IRS990/TotalAssetsEOYAmt0641460
IRS990/TotalAssetsGrp/BOYAmt0495613
IRS990/TotalAssetsGrp/EOYAmt0641460
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt080294
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0102552
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0155470
IRS990/TotalFunctionalExpensesGrp/TotalAmt0258022
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt051476
IRS990/TotalLiabilitiesEOYAmt050680
IRS990/TotalLiabilitiesGrp/BOYAmt051476
IRS990/TotalLiabilitiesGrp/EOYAmt050680
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0444137
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0590780
IRS990/TotalOtherProgSrvcExpenseAmt0143136
IRS990/TotalProgramServiceExpensesAmt0155470
IRS990/TotalProgramServiceRevenueAmt017575
IRS990/TotalRevenueGrp/ExclusionAmt0116363
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt028118
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0224775
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0495613
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0641460
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01015 N KIMBALL AVE
IRS990/USAddress/CityNm0CALDWELL
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083605
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TRACI ROBERTS MARMON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum02084541448
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT AND PROTECTIVE ORDER OF

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