Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2015 • EIN 82-0098710

Apr 01, 2014 to Mar 31, 2015 • Filed on Jun 30, 2015

PO Box 1000Ponderay, ID 83852

(208) 263-3811

Siviq Scores

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

Liabilities / Assets

88th percentile

0.42x

Higher debt load relative to assets than 88% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

83rd percentile

0.70x

Higher debt load relative to revenue than 83% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Net Margin

55th percentile

2.4%

Higher net margin than 55% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

81st percentile

$7,200

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2015

Asset Growth

64th percentile

1.1%

Faster asset growth than 64% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

73rd percentile

12%

Faster revenue growth than 73% of similar nonprofits.

2015 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$669,310

Up $7,061 (+1.1%) from 2014

Net Assets

Up

$385,664

Up $21,140 (+5.8%) from 2014

Liabilities

Down

$283,646

Down $14,079 (-4.7%) from 2014

Revenue

Up

$404,740

Up $44,817 (+12%) from 2014

Expenses

Up

$394,833

Up $49,001 (+14%) from 2014

Net Income

Down

$9,907

Down $4,184 (-30%) from 2014

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: $642,631Liabilities 2012: $305,446Net Assets 2012: $337,1852012Assets 2013: $635,117Liabilities 2013: $286,039Net Assets 2013: $349,0782013Assets 2014: $662,249Liabilities 2014: $297,725Net Assets 2014: $364,5242014Assets 2015: $669,310Liabilities 2015: $283,646Net Assets 2015: $385,6642015Assets 2016: $635,583Liabilities 2016: $239,124Net Assets 2016: $396,4592016Assets 2017: $602,018Liabilities 2017: $206,246Net Assets 2017: $395,7722017Assets 2018: $584,180Liabilities 2018: $184,677Net Assets 2018: $399,5032018Assets 2019: $576,975Liabilities 2019: $155,907Net Assets 2019: $421,0682019Assets 2020: $610,219Liabilities 2020: $154,235Net Assets 2020: $455,9842020Assets 2021: $667,975Liabilities 2021: $152,596Net Assets 2021: $515,3792021Assets 2022: $647,250Liabilities 2022: $135,015Net Assets 2022: $512,2352022Assets 2023: $609,377Liabilities 2023: $112,155Net Assets 2023: $497,2222023Assets 2024: $604,649Liabilities 2024: $157,692Net Assets 2024: $446,9572024Assets 2025: $700,366Liabilities 2025: $184,389Net Assets 2025: $515,9772025

Highlighted filing

2015

Assets$669,310
Liabilities$283,646
Net Assets$385,664

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $301,378Expenses 2012: $298,102Net Income 2012: $3,2762012Revenue 2013: $298,537Expenses 2013: $291,893Net Income 2013: $6,6442013Revenue 2014: $359,923Expenses 2014: $345,832Net Income 2014: $14,0912014Revenue 2015: $404,740Expenses 2015: $394,833Net Income 2015: $9,9072015Revenue 2016: $416,693Expenses 2016: $405,898Net Income 2016: $10,7952016Revenue 2017: $330,435Expenses 2017: $331,122Net Income 2017: -$6872017Revenue 2018: $309,395Expenses 2018: $312,408Net Income 2018: -$3,0132018Revenue 2019: $364,980Expenses 2019: $343,415Net Income 2019: $21,5652019Revenue 2020: $396,189Expenses 2020: $368,532Net Income 2020: $27,6572020Revenue 2021: $434,131Expenses 2021: $374,106Net Income 2021: $60,0252021Revenue 2022: $476,948Expenses 2022: $483,037Net Income 2022: -$6,0892022Revenue 2023: $579,782Expenses 2023: $594,795Net Income 2023: -$15,0132023Revenue 2024: $680,673Expenses 2024: $739,359Net Income 2024: -$58,6862024Revenue 2025: $843,093Expenses 2025: $774,073Net Income 2025: $69,0202025

Highlighted filing

2015

Revenue$404,740
Expenses$394,833
Net Income$9,907
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Jun 30, 2015
Return Version
2014v5.0
Gross Receipts
$470,070
Mission and Program Overview

Mission

Promotion of citizenship and community assistance through donations, fundraising, scholarship, sponsorship and volunteer activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$538,695$512,016▼ $26,679
Cash and Non-Interest-Bearing Accounts$103,077$124,281▲ $21,204
Inventories for Sale or Use$12,703$21,673▲ $8,970
Prepaid Expenses and Deferred Charges$4,395$9,195▲ $4,800
Intangible Assets$2,824$1,565▼ $1,259
Accounts Receivable-$235-
Total Assets$662,249$669,310▲ $7,061
Other Assets Total$555$345▼ $210
Liabilities
Mortgage Notes Payable Secured by Investment Property$195,836$169,716▼ $26,120
Deferred Revenue$95,302$104,359▲ $9,057
Accounts Payable and Accrued Expenses$2,693$5,142▲ $2,449
Other Liabilities$3,894$4,429▲ $535
Total Liabilities$297,725$283,646▼ $14,079
Net Assets / Fund Balance
Unrestricted Net Assets$346,010$355,916▲ $9,906
Temporarily Rstr Net Assets$18,514$29,748▲ $11,234
Total Net Assets Fund Balance$364,524$385,664▲ $21,140
Total Liabilities and Net Assets / Fund Balance$662,249$669,310▲ $7,061

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$490,214$880,264$1,370,478
Land$21,802-$21,802
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lee HogeSecretaryPT$7,200$7,200

Board Members and Trustees

NameTitle
Dwight Shleffler1st Yr Trust
Larry Enright2nd Yr Trust
Linda Tatlock3rd Yr Trust
Dan Hull4th Yr Trust
Steve Klatt5th Yr Trust
Phil TumaChaplain
Michael WilkenEsquire
Dennis CreightonExalted Rule
Alan HackerInner Guard
David TatlockLeading Knig
Herman CollinsLecturing Kn
Robert HuyckLoyal Knight
Del GoffTiler
Patricia SheetzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$47,898
Program Service Revenue
$103,441
Investment Income
$343
Other Revenue
$253,058
All Other Contributions
$8,617
Change in Net Assets
$9,907
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$222,569
Salaries, Compensation, and Employee Benefits$159,135
Grants and Similar Amounts Paid$13,129
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$140,160
All Other Expenses---$45,122
Office Expenses---$37,756
Depreciation Depletion---$31,967
Payroll Taxes---$18,975
Grants to Domestic Orgs---$13,129
Other Expenses---$10,942
Insurance---$10,782
Interest---$8,062
Travel---$6,099
Fees for Services Accounting---$5,700
Advertising---$1,109
Total Functional Expenses$0$0$0$394,833
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$33,564
Fundraising Direct Expenses$14,217
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Patriotic Scram$18,339$18,339$5,298$13,041
B & B Tournamen$5,920$5,920$5,920$0
Total Events$24,259$24,259$11,218$13,041
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Taxes$3,826
Accrued Interest$603
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
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 6

Elks lodge has dues paying members.

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

All decisions made by governing body are subject to approval by membership of the lodge.

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

The form 990 will be provided to all members of board of trustees and presented to the lodge members in attendance at the lodge meeting. A copy will also be posted in the lodge office for viewing.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest policy enforced under grand lodge statute 12.160.

Form 990, Page 6, Part VI, Line 19

Documents are available to the public upon request unless otherwise provided by statute or law.

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order of
EIN
82-0098710
Phone
2082633811
Address
PO BOX 1000, PONDERAY, ID 83852

Signing Officer

Name
Herman Collins
Title
Exalted Ruler
Phone
2082633811
Signed
2015-06-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Herman Collins
Formed
1920
Legal Domicile
Id
Voting Board Members
9
Independent Board Members
9
Employees
31
Volunteers
165

Preparer

Firm
Williams & Parsons Pc Cpas
Address
708 SUPERIOR ST STE A, SANDPOINT, ID 83864-1656
Preparer
Brad J Williams
Phone
2082655959
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Grand lodge tax 9,331 0 0 convention expense 5,309 0 0 newsletters 5,034 0 0 dues/fees 3,942 0 0 miscellaneous 3,538 0 0 room rental expense 2,290 0 0 dues/fees 2,217 0 0 charitable contributions 0 0 1,940 supplies 1,402 0 0 real prop tax 1,183 0 0 score card 1,110 0 0 railroad lease 791 0 0 charity & youth contrib. 768 0 0 small equipment 692 0 0 licenses 681 0 0 repairs and maintenance 676 0 0 score card 625 0 0 charitable contributions 541 0 0 employee relations 481 0 0 employee relations 476 0 0 railroad lease 445 0 0 security 401 0 0 storm damage 351 0 0 community activities 324 0 0 security 225 0 0 storm damage 197 0 0 taxes/licenses 111 0 0 bank fee 41 0 0

Form 990, Part XI, Line 9

Donated restricted funds 11,233

Raw XML AppendixShowing 400 of 418 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.

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IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0162159
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IRS990/PayrollTaxesGrp/TotalAmt018975
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04395
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09195
IRS990/PrincipalOfficerNm0HERMAN COLLINS
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IRS990/ProgramServiceRevenueGrp/ExclusionAmt18635
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IRS990/PYGrantsAndSimilarPaidAmt010381
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IRS990/PYOtherRevenueAmt0227571
IRS990/PYProgramServiceRevenueAmt091137
IRS990/PYRevenuesLessExpensesAmt014091
IRS990/PYSalariesCompEmpBnftPaidAmt0152061
IRS990/PYTotalExpensesAmt0345832
IRS990/PYTotalRevenueAmt0359923
IRS990/ReconcilationRevenueExpnssAmt09907
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt021802
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0490214
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0880264
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01370478
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1603
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED INTEREST
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IRS990ScheduleD/TotalLiabilityAmt04429
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PATRIOTIC SCRAM
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0B & B TOURNAMEN
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt018339
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt05920
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt018339
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt05920
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt024259
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt013041
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt011218
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ELKS LODGE HAS DUES PAYING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DECISIONS MADE BY GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERSHIP OF THE LODGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 WILL BE PROVIDED TO ALL MEMBERS OF BOARD OF TRUSTEES AND PRESENTED TO THE LODGE MEMBERS IN ATTENDANCE AT THE LODGE MEETING. A COPY WILL ALSO BE POSTED IN THE LODGE OFFICE FOR VIEWING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONFLICT OF INTEREST POLICY ENFORCED UNDER GRAND LODGE STATUTE 12.160.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST UNLESS OTHERWISE PROVIDED BY STATUTE OR LAW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GRAND LODGE TAX 9,331 0 0 CONVENTION EXPENSE 5,309 0 0 NEWSLETTERS 5,034 0 0 DUES/FEES 3,942 0 0 MISCELLANEOUS 3,538 0 0 ROOM RENTAL EXPENSE 2,290 0 0 DUES/FEES 2,217 0 0 CHARITABLE CONTRIBUTIONS 0 0 1,940 SUPPLIES 1,402 0 0 REAL PROP TAX 1,183 0 0 SCORE CARD 1,110 0 0 RAILROAD LEASE 791 0 0 CHARITY & YOUTH CONTRIB. 768 0 0 SMALL EQUIPMENT 692 0 0 LICENSES 681 0 0 REPAIRS AND MAINTENANCE 676 0 0 SCORE CARD 625 0 0 CHARITABLE CONTRIBUTIONS 541 0 0 EMPLOYEE RELATIONS 481 0 0 EMPLOYEE RELATIONS 476 0 0 RAILROAD LEASE 445 0 0 SECURITY 401 0 0 STORM DAMAGE 351 0 0 COMMUNITY ACTIVITIES 324 0 0 SECURITY 225 0 0 STORM DAMAGE 197 0 0 TAXES/LICENSES 111 0 0 BANK FEE 41 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DONATED RESTRICTED FUNDS 11,233
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt029748
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt047898
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalGrossUBIAmt0175899
IRS990/TotalLiabilitiesBOYAmt0297725
IRS990/TotalLiabilitiesEOYAmt0283646
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IRS990/TotalLiabilitiesGrp/EOYAmt0283646
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0364524
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0385664
IRS990/TotalProgramServiceRevenueAmt0103441
IRS990/TotalReportableCompFromOrgAmt07200
IRS990/TotalRevenueGrp/ExclusionAmt0122788
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt058155
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0404740
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0175899
IRS990/TotalVolunteersCnt0165
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0662249
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0669310
IRS990/TravelGrp/TotalAmt06099
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0346010
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0355916
IRS990/USAddress/AddressLine1Txt0PO BOX 1000
IRS990/USAddress/CityNm0PONDERAY
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083852
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HERMAN COLLINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum02082633811
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT AND PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0THE ELKS
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0820098710
ReturnHeader/Filer/PhoneNum02082633811

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.00$1.84$5.16$8.43$7.74$0.69
2024Detailed filing. Detailed filing data is available for this year.$6.05$1.58$4.47$6.81$7.39$0.59
2023Detailed filing. Detailed filing data is available for this year.$6.09$1.12$4.97$5.80$5.95$0.15
2022Detailed filing. Detailed filing data is available for this year.$6.47$1.35$5.12$4.77$4.83$0.06
2021Detailed filing. Detailed filing data is available for this year.$6.68$1.53$5.15$4.34$3.74$0.60
2020Detailed filing. Detailed filing data is available for this year.$6.10$1.54$4.56$3.96$3.69$0.28
2019Summary only. Only limited summary data is available for this year.$5.77$1.56$4.21$3.65$3.43$0.22
2018Detailed filing. Detailed filing data is available for this year.$5.84$1.85$4.00$3.09$3.12$0.03
2017Detailed filing. Detailed filing data is available for this year.$6.02$2.06$3.96$3.30$3.31$0.01
2016Detailed filing. Detailed filing data is available for this year.$6.36$2.39$3.96$4.17$4.06$0.11
2015Detailed filing. Detailed filing data is available for this year.$6.69$2.84$3.86$4.05$3.95$0.10
2014Summary only. Only limited summary data is available for this year.$6.62$2.98$3.65$3.60$3.46$0.14
2013Summary only. Only limited summary data is available for this year.$6.35$2.86$3.49$2.99$2.92$0.07
2012Summary only. Only limited summary data is available for this year.$6.43$3.05$3.37$3.01$2.98$0.03