Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2018 • EIN 82-0098710

Apr 01, 2017 to Mar 31, 2018 • Filed on Jun 25, 2018

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

86th percentile

0.32x

Higher debt load relative to assets than 86% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

83rd percentile

0.60x

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

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Net Margin

38th percentile

-1.0%

Higher net margin than 38% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

2018 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2018

Asset Growth

25th percentile

-3.0%

Faster asset growth than 25% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

32nd percentile

-6.4%

Faster revenue growth than 32% of similar nonprofits.

2018 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$584,180

Down $17,838 (-3.0%) from 2017

Net Assets

Up

$399,503

Up $3,731 (+0.9%) from 2017

Liabilities

Down

$184,677

Down $21,569 (-10%) from 2017

Revenue

Down

$309,395

Down $21,040 (-6.4%) from 2017

Expenses

Down

$312,408

Down $18,714 (-5.7%) from 2017

Net Income

Down

-$3,013

Down $2,326 (-339%) 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: $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

2018

Assets$584,180
Liabilities$184,677
Net Assets$399,503

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

2018

Revenue$309,395
Expenses$312,408
Net Income-$3,013
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Jun 25, 2018
Return Version
2017v2.3
Gross Receipts
$351,162
Mission and Program Overview

Mission

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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$472,429$446,773▼ $25,656
Cash and Non-Interest-Bearing Accounts$104,496$113,741▲ $9,245
Prepaid Expenses and Deferred Charges$13,609$12,945▼ $664
Inventories for Sale or Use$10,539$10,341▼ $198
Accounts Receivable$750$320▼ $430
Total Assets$602,018$584,180▼ $17,838
Other Assets Total$195$60▼ $135
Liabilities
Mortgage Notes Payable Secured by Investment Property$117,567$97,290▼ $20,277
Deferred Revenue$80,908$79,190▼ $1,718
Other Liabilities$7,366$7,876▲ $510
Accounts Payable and Accrued Expenses$405$321▼ $84
Total Liabilities$206,246$184,677▼ $21,569
Net Assets / Fund Balance
Unrestricted Net Assets$359,640$360,771▲ $1,131
Temporarily Rstr Net Assets$36,132$38,732▲ $2,600
Total Net Assets Fund Balance$395,772$399,503▲ $3,731
Total Liabilities and Net Assets / Fund Balance$602,018$584,180▼ $17,838

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,392,445-$1,392,445
Land$21,802-$21,802
Compensation and Service Providers

Board Members and Trustees

NameTitle
Larry EnrightPresident
Dan HullTrustee
Dennis CreightonTrustee
John StoneTrustee
Mike RogersTrustee
Sonja BrisboyTrustee
David TatlockExhalted Rul
Becky StoneVice Preside
Dwight ShefflerVice Preside
Mike WilkenVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$35,198
Program Service Revenue
$112,977
Investment Income
$125
Other Revenue
$161,095
All Other Contributions
$1,021
Change in Net Assets
$-3,013
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$171,909
Salaries, Compensation, and Employee Benefits$132,249
Grants and Similar Amounts Paid$8,250
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$118,982
All Other Expenses---$40,129
Depreciation Depletion---$32,404
Occupancy---$24,017
Payroll Taxes---$13,267
Insurance---$12,563
Other Expenses---$8,493
Grants to Domestic Orgs---$8,250
Office Expenses---$6,752
Interest---$4,875
Travel---$3,622
Fees for Services Accounting---$2,339
Advertising---$521
Total Functional Expenses$0$0$0$312,408
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University Scholarships---$7,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$12,841
Fundraising Gross Income$6,460
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other$4,755
Accrued Taxes$2,743
Accrued Interest$378
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
Larry Enright
Title
President
Phone
2082633811
Signed
2018-06-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Enright
Formed
1920
Legal Domicile
Id
Voting Board Members
9
Independent Board Members
5
Employees
18
Volunteers
158

Preparer

Firm
Williams & Parsons Pc Cpas
Address
708 SUPERIOR ST STE A, SANDPOINT, ID 83864-1656
Preparer
Jacob W Styer Cpapfs
Phone
2082655959
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Newsletters 6,474 0 0 supplies 5,197 0 0 dues/fees 3,262 0 0 employee relations 3,243 0 0 convention expense 3,179 0 0 dues/fees 3,021 0 0 employee relations 2,790 0 0 bank fee 1,766 0 0 community activities 1,588 0 0 security 1,454 0 0 other expenses 0 0 1,310 licenses 1,285 0 0 supplies 1,214 0 0 other 1,179 0 0 railroad lease 688 0 0 railroad lease 637 0 0 charity & youth contrib. 581 0 0 miscellaneous 301 0 0 security 283 0 0 over/under 196 0 0 supplies 185 0 0 bank fees 88 0 0 repairs and maintenance 85 0 0 charitable contributions 82 0 0 licenses 65 0 0 security 29 0 0 over/under 21 0 0 employee relations 12 0 0 over/under 9 0 0 licenses 6 0 0 taxes -101 0 0 total 38,819 0 1,310

Form 990, Part XI, Line 9

Book / tax depreciation difference 6,744

Raw XML Appendix373 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/PYTotalExpensesAmt0331122
IRS990/PYTotalRevenueAmt0330435
IRS990/ReconcilationRevenueExpnssAmt0-3013
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt021802
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt021802
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01392445
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01392445
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04755
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12743
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2378
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED INTEREST
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IRS990ScheduleD/TotalLiabilityAmt07876
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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/ExplanationTxt5NEWSLETTERS 6,474 0 0 SUPPLIES 5,197 0 0 DUES/FEES 3,262 0 0 EMPLOYEE RELATIONS 3,243 0 0 CONVENTION EXPENSE 3,179 0 0 DUES/FEES 3,021 0 0 EMPLOYEE RELATIONS 2,790 0 0 BANK FEE 1,766 0 0 COMMUNITY ACTIVITIES 1,588 0 0 SECURITY 1,454 0 0 OTHER EXPENSES 0 0 1,310 LICENSES 1,285 0 0 SUPPLIES 1,214 0 0 OTHER 1,179 0 0 RAILROAD LEASE 688 0 0 RAILROAD LEASE 637 0 0 CHARITY & YOUTH CONTRIB. 581 0 0 MISCELLANEOUS 301 0 0 SECURITY 283 0 0 OVER/UNDER 196 0 0 SUPPLIES 185 0 0 BANK FEES 88 0 0 REPAIRS AND MAINTENANCE 85 0 0 CHARITABLE CONTRIBUTIONS 82 0 0 LICENSES 65 0 0 SECURITY 29 0 0 OVER/UNDER 21 0 0 EMPLOYEE RELATIONS 12 0 0 OVER/UNDER 9 0 0 LICENSES 6 0 0 TAXES -101 0 0 TOTAL 38,819 0 1,310
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE 6,744
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt036132
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt038732
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0602018
IRS990/TotalAssetsEOYAmt0584180
IRS990/TotalAssetsGrp/BOYAmt0602018
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IRS990/TotalContributionsAmt035198
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0312408
IRS990/TotalGrossUBIAmt092653
IRS990/TotalLiabilitiesBOYAmt0206246
IRS990/TotalLiabilitiesEOYAmt0184677
IRS990/TotalLiabilitiesGrp/BOYAmt0206246
IRS990/TotalLiabilitiesGrp/EOYAmt0184677
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0395772
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0399503
IRS990/TotalProgramServiceRevenueAmt0112977
IRS990/TotalRevenueGrp/ExclusionAmt0132278
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt049266
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0309395
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt092653
IRS990/TotalVolunteersCnt0158
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0602018
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0584180
IRS990/TravelGrp/TotalAmt03622
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0359640
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0360771
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0LARRY ENRIGHT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02082633811
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT AND PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0THE ELKS
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0820098710
ReturnHeader/Filer/PhoneNum02082633811
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1000
ReturnHeader/Filer/USAddress/CityNm0PONDERAY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0CAFE01AAA7F393A09FCDDE898EA8E51347F4CD93
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0DC66A5ADE0E7DCCD8C1BF64F1DA6F2AE28B39838
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt069.59.125.20
ReturnHeader/FilingSecurityInformation/IPDt02018-07-06
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm016:03:36
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0820496415
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WILLIAMS & PARSONS PC CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0708 SUPERIOR ST STE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SANDPOINT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0838641656
ReturnHeader/PreparerPersonGrp/PhoneNum02082655959
ReturnHeader/PreparerPersonGrp/PreparationDt02018-06-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACOB W STYER CPAPFS
ReturnHeader/ReturnTs02018-07-06T14:03:36-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-04-01
ReturnHeader/TaxPeriodEndDt02018-03-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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