Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2023 • EIN 82-0098645

Apr 01, 2022 to Mar 31, 2023 • Filed on Oct 31, 2023

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

66th percentile

0.08x

Higher debt load relative to assets than 66% of similar nonprofits.

2023 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

73rd percentile

0.27x

Higher debt load relative to revenue than 73% of similar nonprofits.

2023 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2023

Net Margin

5th percentile

-56%

Higher net margin than 5% of similar nonprofits.

2023 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

56th percentile

$0

Higher top officer pay than 56% of similar nonprofits.

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

2023 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2023

Asset Growth

4th percentile

-15%

Faster asset growth than 4% of similar nonprofits.

2023 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

10th percentile

-30%

Faster revenue growth than 10% of similar nonprofits.

2023 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$546,500

Down $94,960 (-15%) from 2022

Net Assets

Down

$504,428

Down $86,352 (-15%) from 2022

Liabilities

Down

$42,072

Down $8,608 (-17%) from 2022

Revenue

Down

$158,211

Down $66,564 (-30%) from 2022

Expenses

Down

$247,090

Down $10,932 (-4.2%) from 2022

Net Income

Down

-$88,879

Down $55,632 (-167%) from 2022

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

2023

Assets$546,500
Liabilities$42,072
Net Assets$504,428

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

2023

Revenue$158,211
Expenses$247,090
Net Income-$88,879
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Oct 31, 2023
Return Version
2022v5.0
Gross Receipts
$474,289
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$324,671$324,671→ $0
Land, Buildings, and Equipment, Net$170,732$158,530▼ $12,202
Cash and Non-Interest-Bearing Accounts$92,451$39,388▼ $53,063
Inventories for Sale or Use$20,681$23,201▲ $2,520
Prepaid Expenses and Deferred Charges$19,270--
Accounts Receivable$13,655$710▼ $12,945
Total Assets$641,460$546,500▼ $94,960
Liabilities
Deferred Revenue$34,857$41,117▲ $6,260
Accounts Payable and Accrued Expenses$13,786--
Other Liabilities$2,037$955▼ $1,082
Total Liabilities$50,680$42,072▼ $8,608
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$590,780$504,428▼ $86,352
Total Net Assets Fund Balance$590,780$504,428▼ $86,352
Total Liabilities and Net Assets / Fund Balance$641,460$546,500▼ $94,960

Asset Categories

AssetBook ValueDepreciationBasis
Land$83,553-$83,553
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charlie CaddyTrustee
Dan WellsTrustee
Mike ConnersTrustee
Nick BradleyTrustee
Tom MarmonTrustee Chai
Ted FaubelChaplain
Larry HovorkaExalted Rule
Clayton ClancyInner Guard
Tim ThomasLeading Knig
Laura ConnersLecturing Kn
Charlie RobinsonLoyal Knight
Traci Roberts MarmonSecretary
Mike MeadTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$85,838
Program Service Revenue
$11,470
Investment Income
$0
Other Revenue
$60,903
All Other Contributions
$16,804
Change in Net Assets
$-88,879
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$143,209
Salaries, Compensation, and Employee Benefits$103,881
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$91,083--$91,083
Fees for Services Other$45,931--$45,931
Depreciation Depletion$11,921--$11,921
Insurance$1,876$9,904-$11,780
All Other Expenses-$10,772-$10,772
Payroll Taxes$8,052$1,424-$9,476
Conferences and Meetings-$8,453-$8,453
Office Expenses-$6,940-$6,940
Advertising-$6,167-$6,167
Other Expenses-$3,500-$3,500
Fees for Services Accounting-$3,380-$3,380
Other Employee Benefits$3,322--$3,322
Total Functional Expenses$162,185$84,905$0$247,090
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$149,577
Fundraising Gross Income$127,142
Fundraising Direct Expenses$119,486
Gaming Gross Income$114,174
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Miscellaneous F$107,857$107,857$107,875$-18
Fish-o-rama$7,511$7,511$3,263$4,248
Total Events$126,817$126,817$116,725$10,092
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payable$2,354
Sales Tax Payable$723
Id Dept of Rev Payable$-2,122
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
2023-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Traci Roberts Marmon
Formed
1922
Voting Board Members
13
Independent Board Members
13
Employees
17
Volunteers
649

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 & maintenance 1,254 0 0 bank fees 6,236 0 0 janitorial 6,940 0 0 licenses 2,520 0 0 music 450 0 0 supplies 1,682 0 0 telephone 3,605 0 0 utilities 19,008 0 0 laundry linen 3,081 0 0 alarm 554 0 0 miscellaneous 601 0 0 total 45,931 0 0

Form 990, Part XI, Line 9

Book / tax depreciation difference -280

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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/ProgramServiceRevenueGrp/TotalRevenueColumnAmt011470
IRS990/ProgSrvcAccomActy2Grp/Desc0NATIONAL FOUNDATION
IRS990/ProgSrvcAccomActyOtherGrp/Desc0MISCELLANEOUS EXPENSES
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0150968
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt080294
IRS990/PYOtherExpensesAmt0172480
IRS990/PYOtherRevenueAmt0126906
IRS990/PYProgramServiceRevenueAmt017575
IRS990/PYRevenuesLessExpensesAmt0-33247
IRS990/PYSalariesCompEmpBnftPaidAmt085542
IRS990/PYTotalExpensesAmt0258022
IRS990/PYTotalRevenueAmt0224775
IRS990/ReconcilationRevenueExpnssAmt0-88879
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/OtherLiabilitiesOrgGrp/Amt02354
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1723
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2-2122
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ID DEPT OF REV PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt083553
IRS990ScheduleD/TotalLiabilityAmt0955
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0116725
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0MISCELLANEOUS F
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FISH-O-RAMA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0107857
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt07511
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt011449
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0126817
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0107857
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt07511
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt011449
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0126817
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt010092
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt05587
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0116725
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0107875
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03263
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0149577
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0114174
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0114174
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-35403
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0149577
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0149577
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 & MAINTENANCE 1,254 0 0 BANK FEES 6,236 0 0 JANITORIAL 6,940 0 0 LICENSES 2,520 0 0 MUSIC 450 0 0 SUPPLIES 1,682 0 0 TELEPHONE 3,605 0 0 UTILITIES 19,008 0 0 LAUNDRY LINEN 3,081 0 0 ALARM 554 0 0 MISCELLANEOUS 601 0 0 TOTAL 45,931 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE -280
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/TotalAssetsBOYAmt0641460
IRS990/TotalAssetsEOYAmt0546500
IRS990/TotalAssetsGrp/BOYAmt0641460
IRS990/TotalAssetsGrp/EOYAmt0546500
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt085838
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt084905
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0162185
IRS990/TotalFunctionalExpensesGrp/TotalAmt0247090
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt050680
IRS990/TotalLiabilitiesEOYAmt042072
IRS990/TotalLiabilitiesGrp/BOYAmt050680
IRS990/TotalLiabilitiesGrp/EOYAmt042072
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0590780
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0504428
IRS990/TotalOtherProgSrvcExpenseAmt0150968
IRS990/TotalProgramServiceExpensesAmt0162185
IRS990/TotalProgramServiceRevenueAmt011470
IRS990/TotalRevenueGrp/ExclusionAmt096306
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-23933
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0158211
IRS990/TotalVolunteersCnt0649
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0641460
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0546500
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01015 N KIMBALL AVE
IRS990/USAddress/CityNm0CALDWELL
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083605
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

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