Civic Intelligence

Benevolent & Protective Order of Elks of the USA 1389 Nampa

990EZ • Fiscal year 2021 • EIN 82-0098675

Apr 01, 2020 to Mar 31, 2021 • Filed on Aug 30, 2021

Organization ProfileN/A
1116 First St SouthNampa, ID 83651

(208) 466-1389

Siviq Scores

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

Liabilities / Assets

91st percentile

0.41x

Higher debt load relative to assets than 91% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

77th percentile

0.27x

Higher debt load relative to revenue than 77% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Net Margin

54th percentile

9.3%

Higher net margin than 54% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Top Officer Pay

94th percentile

$6,600

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2021 filings • 501(c)8 • <$500k nonprofits • Source year 2021

Asset Growth

69th percentile

11%

Faster asset growth than 69% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

76th percentile

32%

Faster revenue growth than 76% of similar nonprofits.

2021 filings • 501(c)8 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$74,954

Up $7,639 (+11%) from 2020

Net Assets

Up

$44,554

Up $10,520 (+31%) from 2020

Liabilities

Down

$30,400

Down $2,881 (-8.7%) from 2020

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin54th percentile

Revenue

Up

$112,741

Up $27,541 (+32%) from 2020

Expenses

Down

$102,221

Down $21,092 (-17%) from 2020

Net Income

Up

$10,520

Up $48,633 (+128%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth69th percentile

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

$200K$150K$100K$50K$0Assets 2012: $99,317Liabilities 2012: $35,848Net Assets 2012: $63,4692012Assets 2013: $95,404Liabilities 2013: $36,131Net Assets 2013: $59,2732013Assets 2014: $107,742Liabilities 2014: $58,648Net Assets 2014: $49,0942014Assets 2015: $99,424Liabilities 2015: $49,303Net Assets 2015: $50,1212015Assets 2016: $98,364Liabilities 2016: $44,824Net Assets 2016: $53,5402016Assets 2017: $97,858Liabilities 2017: $40,963Net Assets 2017: $56,8952017Assets 2018: $90,676Liabilities 2018: $12,983Net Assets 2018: $77,6932018Assets 2019: $74,861Liabilities 2019: $2,715Net Assets 2019: $72,1462019Assets 2020: $67,315Liabilities 2020: $33,281Net Assets 2020: $34,0342020Assets 2021: $74,954Liabilities 2021: $30,400Net Assets 2021: $44,5542021Assets 2022: $111,196Liabilities 2022: $45,731Net Assets 2022: $65,4652022Assets 2023: $132,532Liabilities 2023: $90,864Net Assets 2023: $41,6682023Assets 2024: $146,142Liabilities 2024: $89,149Net Assets 2024: $56,9932024Assets 2025: $181,064Liabilities 2025: $81,173Net Assets 2025: $99,8912025

Highlighted filing

2021

Assets$74,954
Liabilities$30,400
Net Assets$44,554
Open 2021 Filing

Operations Trend

Revenue Growth76th percentile

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

$300K$200K$100K$0-$100KRevenue 2012: $124,697Expenses 2012: $133,919Net Income 2012: -$9,2222012Revenue 2013: $120,760Expenses 2013: $124,956Net Income 2013: -$4,1962013Revenue 2014: $89,810Expenses 2014: $99,989Net Income 2014: -$10,1792014Revenue 2015: $111,178Expenses 2015: $110,151Net Income 2015: $1,0272015Revenue 2016: $112,069Expenses 2016: $108,650Net Income 2016: $3,4192016Revenue 2017: $120,925Expenses 2017: $117,570Net Income 2017: $3,3552017Revenue 2018: $132,463Expenses 2018: $147,588Net Income 2018: -$15,1252018Revenue 2019: $100,913Expenses 2019: $106,460Net Income 2019: -$5,5472019Revenue 2020: $85,200Expenses 2020: $123,313Net Income 2020: -$38,1132020Revenue 2021: $112,741Expenses 2021: $102,221Net Income 2021: $10,5202021Revenue 2022: $186,196Expenses 2022: $170,061Net Income 2022: $16,1352022Revenue 2023: $212,218Expenses 2023: $211,676Net Income 2023: $5422023Revenue 2024: $229,346Expenses 2024: $214,021Net Income 2024: $15,3252024Revenue 2025: $281,125Expenses 2025: $240,230Net Income 2025: $40,8952025

Highlighted filing

2021

Revenue$112,741
Expenses$102,221
Net Income$10,520
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Aug 30, 2021
Return Version
2020v4.0
Gross Receipts
$166,825
Mission and Program Overview

Mission

Fraternal organization to benefit members.

Overseeing lodge fixed assets.

Program Services

DescriptionGrantsExpenses
FRATERNAL ORGANIZATION TO BENEFIT MEMBERS.--
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CAROL WESTPHALSecretaryPT$6,600-$6,600
ED WILLSON SRExalted Rule-$0--
PATRICIA DEKKERLeading Knig-$0--
KATHLEEN WILLSONLoyal Knight-$0--
MATT GRAVESLecturing Kn-$0--
LUCILE SUMMERLINEsquire-$0--
JULIE CHAPPELLChaplain-$0--
EDDIE WILLSON JRInner Guard-$0--
RICK CHAPPELLTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
82-0098675
Phone
2084661389
Address
1116 FIRST ST SOUTH, NAMPA, ID 83651

Signing Officer

Name
Carol Westphal
Title
Secretary
Phone
2084661389
Signed
2021-08-30

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-ez, Part I, Line 16

“Expenses interest 7 insurance 4,850 supplies 12,592 dues 14,643 repairs 5,362 utilites 11,369 other 28,957 non-investment depreciation 1,228 total 79,008”

Form 990-ez, Part II, Line 24

“Accounts receivable 0 797 inventories for sale or use 6,152 5,534 equipment 204,996 204,996 less accumulated depreciation 204,996 204,374 total 6,152 6,953”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 769 0 us bank reserve line 856 555 payroll liabilities 2,801 440 deferred income 28,855 29,405”

Raw XML Appendix144 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
CompensationExplanation/CompensationExplanationGrp/PersonNm0ED WILLSON SR
CompensationExplanation/CompensationExplanationGrp/PersonNm1PATRICIA DEKKER
CompensationExplanation/CompensationExplanationGrp/PersonNm2KATHLEEN WILLSON
CompensationExplanation/CompensationExplanationGrp/PersonNm3MATT GRAVES
CompensationExplanation/CompensationExplanationGrp/PersonNm4LUCILE SUMMERLIN
CompensationExplanation/CompensationExplanationGrp/PersonNm5JULIE CHAPPELL
CompensationExplanation/CompensationExplanationGrp/PersonNm6EDDIE WILLSON JR
CompensationExplanation/CompensationExplanationGrp/PersonNm7CAROL WESTPHAL
CompensationExplanation/CompensationExplanationGrp/PersonNm8RICK CHAPPELL
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0CAROL WESTPHAL
IRS990EZ/BooksInCareOfDetail/PhoneNum02084661389
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01116 FIRST ST SOUTH
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0NAMPA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd083853
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt026283
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt036033
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt056202
IRS990EZ/CostOfGoodsSoldAmt054084
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt010520
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt06017
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt067315
IRS990EZ/Form990TotalAssetsGrp/EOYAmt074954
IRS990EZ/FundraisingGrossIncomeAmt0781
IRS990EZ/GrossProfitLossSlsOfInvntryAmt017383
IRS990EZ/GrossReceiptsAmt0166825
IRS990EZ/GrossSalesOfInventoryAmt071467
IRS990EZ/GroupExemptionNum01156
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt05343
IRS990EZ/LandAndBuildingsGrp/BOYAmt034880
IRS990EZ/LandAndBuildingsGrp/EOYAmt031968
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt033032
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt034034
IRS990EZ/NetAssetsOrFundBalancesEOYAmt044554
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt034034
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt044554
IRS990EZ/OccupancyRentUtltsAndMaintAmt01592
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt715.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt81.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt76600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ED WILLSON SR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1PATRICIA DEKKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KATHLEEN WILLSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MATT GRAVES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4LUCILE SUMMERLIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JULIE CHAPPELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6EDDIE WILLSON JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7CAROL WESTPHAL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8RICK CHAPPELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXALTED RULE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1LEADING KNIG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2LOYAL KNIGHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3LECTURING KN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4ESQUIRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5CHAPLAIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6INNER GUARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt06152
IRS990EZ/OtherAssetsTotalDetail/EOYAmt06953
IRS990EZ/OtherExpensesTotalAmt079008
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0OVERSEEING LODGE FIXED ASSETS.
IRS990EZ/PrintingPublicationsPostageAmt02371
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0FRATERNAL ORGANIZATION TO BENEFIT MEMBERS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt013233
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsNetIncomeLossAmt0781
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt033281
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt030400
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0102221
IRS990EZ/TotalRevenueAmt0112741
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES INTEREST 7 INSURANCE 4,850 SUPPLIES 12,592 DUES 14,643 REPAIRS 5,362 UTILITES 11,369 OTHER 28,957 NON-INVESTMENT DEPRECIATION 1,228 TOTAL 79,008
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS RECEIVABLE 0 797 INVENTORIES FOR SALE OR USE 6,152 5,534 EQUIPMENT 204,996 204,996 LESS ACCUMULATED DEPRECIATION 204,996 204,374 TOTAL 6,152 6,953
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 769 0 US BANK RESERVE LINE 856 555 PAYROLL LIABILITIES 2,801 440 DEFERRED INCOME 28,855 29,405
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CAROL WESTPHAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum02084661389
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-08-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS OF THE USA 1389 NAMPA
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0820098675
ReturnHeader/Filer/PhoneNum02084661389
ReturnHeader/Filer/USAddress/AddressLine1Txt01116 FIRST ST SOUTH
ReturnHeader/Filer/USAddress/CityNm0NAMPA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083651
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823280471
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ZWYGART JOHN & ASSOCIATES CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt016130 N MERCHANT WAY STE 120
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NAMPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083687
ReturnHeader/PreparerPersonGrp/PhoneNum02084594649
ReturnHeader/PreparerPersonGrp/PreparationDt02021-09-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY W JOHN
ReturnHeader/ReturnTs02021-09-01T12:11:27-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CAROL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WESTPHAL
ReturnHeader/TaxPeriodBeginDt02020-04-01
ReturnHeader/TaxPeriodEndDt02021-03-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$74,954
Liabilities
$30,400
Net assets
$44,554
Revenue
$112,741
Expenses
$102,221
Net income
$10,520
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.81$0.81$1.00$2.81$2.40$0.41
2024Detailed filing. Detailed filing data is available for this year.$1.46$0.89$0.57$2.29$2.14$0.15
2023Detailed filing. Detailed filing data is available for this year.$1.33$0.91$0.42$2.12$2.12$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.11$0.46$0.65$1.86$1.70$0.16
2021Detailed filing. Detailed filing data is available for this year.$0.75$0.30$0.45$1.13$1.02$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.67$0.33$0.34$0.85$1.23$0.38
2019Detailed filing. Detailed filing data is available for this year.$0.75$0.03$0.72$1.01$1.06$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.91$0.13$0.78$1.32$1.48$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.98$0.41$0.57$1.21$1.18$0.03
2016Summary only. Only limited summary data is available for this year.$0.98$0.45$0.54$1.12$1.09$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.99$0.49$0.50$1.11$1.10$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.08$0.59$0.49$0.90$1.00$0.10
2013Summary only. Only limited summary data is available for this year.$0.95$0.36$0.59$1.21$1.25$0.04
2012Summary only. Only limited summary data is available for this year.$0.99$0.36$0.63$1.25$1.34$0.09