Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2020 • EIN 83-0116560

Apr 01, 2019 to Mar 31, 2020 • Filed on Oct 01, 2020

PO Box 624Sheridan, WY 82801

(307) 674-7297

Siviq Scores

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

Liabilities / Assets

71st percentile

0.11x

Higher debt load relative to assets than 71% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

75th percentile

0.35x

Higher debt load relative to revenue than 75% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Net Margin

47th percentile

-0.6%

Higher net margin than 47% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

91st percentile

$14,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2020

Asset Growth

1st percentile

-44%

Faster asset growth than 1% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

30th percentile

-17%

Faster revenue growth than 30% of similar nonprofits.

2020 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$608,790

Down $487,872 (-44%) from 2019

Net Assets

Down

$541,707

Down $487,373 (-47%) from 2019

Liabilities

Down

$67,083

Down $499 (-0.7%) from 2019

Revenue

Down

$189,208

Down $38,116 (-17%) from 2019

Expenses

Down

$190,396

Down $59,113 (-24%) from 2019

Net Income

Up

-$1,188

Up $20,997 (+95%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $1,048,007Liabilities 2012: $59,503Net Assets 2012: $988,5042012Assets 2013: $1,052,822Liabilities 2013: $63,180Net Assets 2013: $989,6422013Assets 2014: $1,037,599Liabilities 2014: $61,619Net Assets 2014: $975,9802014Assets 2015: $979,484Liabilities 2015: $17,298Net Assets 2015: $962,1862015Assets 2016: $988,092Liabilities 2016: $63,579Net Assets 2016: $924,5132016Assets 2017: $1,163,160Liabilities 2017: $121,688Net Assets 2017: $1,041,4722017Assets 2018: $1,109,693Liabilities 2018: $58,428Net Assets 2018: $1,051,2652018Assets 2019: $1,096,662Liabilities 2019: $67,582Net Assets 2019: $1,029,0802019Assets 2020: $608,790Liabilities 2020: $67,083Net Assets 2020: $541,7072020Assets 2021: $1,079,522Liabilities 2021: $67,623Net Assets 2021: $1,011,8992021Assets 2022: $1,174,183Liabilities 2022: $73,145Net Assets 2022: $1,101,0382022Assets 2023: $1,166,847Liabilities 2023: $76,155Net Assets 2023: $1,090,6922023Assets 2024: $1,183,877Liabilities 2024: $73,451Net Assets 2024: $1,110,4262024Assets 2025: $1,244,678Liabilities 2025: $69,167Net Assets 2025: $1,175,5112025

Highlighted filing

2020

Assets$608,790
Liabilities$67,083
Net Assets$541,707

Operations Trend

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

$400K$200K$0-$200KRevenue 2012: $288,638Expenses 2012: $270,180Net Income 2012: $18,4582012Revenue 2013: $270,995Expenses 2013: $269,857Net Income 2013: $1,1382013Revenue 2014: $266,577Expenses 2014: $280,240Net Income 2014: -$13,6632014Revenue 2015: $256,656Expenses 2015: $270,450Net Income 2015: -$13,7942015Revenue 2016: $246,729Expenses 2016: $284,402Net Income 2016: -$37,6732016Revenue 2017: $395,910Expenses 2017: $278,951Net Income 2017: $116,9592017Revenue 2018: $239,494Expenses 2018: $229,701Net Income 2018: $9,7932018Revenue 2019: $227,324Expenses 2019: $249,509Net Income 2019: -$22,1852019Revenue 2020: $189,208Expenses 2020: $190,396Net Income 2020: -$1,1882020Revenue 2021: $159,397Expenses 2021: $134,616Net Income 2021: $24,7812021Revenue 2022: $263,964Expenses 2022: $174,825Net Income 2022: $89,1392022Revenue 2023: $179,086Expenses 2023: $189,432Net Income 2023: -$10,3462023Revenue 2024: $275,076Expenses 2024: $255,342Net Income 2024: $19,7342024Revenue 2025: $328,945Expenses 2025: $263,860Net Income 2025: $65,0852025

Highlighted filing

2020

Revenue$189,208
Expenses$190,396
Net Income-$1,188
Jump To
Filing Snapshot
Filing Period
Apr 1, 2019 to Mar 31, 2020
Signed
Oct 1, 2020
Return Version
2019v5.0
Gross Receipts
$249,427
Mission and Program Overview

Mission

NONE

SEE 4A

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$612,943$465,048▼ $147,895
Investments in Publicly Traded Securities-$445,411-
Cash and Non-Interest-Bearing Accounts$58,544$56,256▼ $2,288
Savings and Temporary Cash Investments$70,669$53,412▼ $17,257
Inventories for Sale or Use$8,992$17,727▲ $8,735
Investments Other Securities$345,639$16,222▼ $329,417
Accounts Receivable$-125$125▲ $250
Total Assets$1,096,662$1,054,201▼ $42,461
Liabilities
Other Liabilities$65,063$66,215▲ $1,152
Accounts Payable and Accrued Expenses$2,519$868▼ $1,651
Total Liabilities$67,582$67,083▼ $499
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$604,396$525,590▼ $78,806
Net Assets With Donor Restrictions$424,684$461,528▲ $36,844
Total Net Assets Fund Balance$1,029,080$987,118▼ $41,962
Total Liabilities and Net Assets / Fund Balance$1,096,662$1,054,201▼ $42,461

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$383,123$80,240$463,363
Land$49,037-$49,037
Compensation and Service Providers

Employees

NameTitleBaseTotal
Chelsey RobertsSecretary$14,000$14,000

Board Members and Trustees

NameTitle
Tom BenedictHead Trustee
Dorel RobertsTrustee
Joseph GoeTrustee
Dustin ShawChaplain
Jack KekichEsquire
Steven D CoxExalted Rule
Michael GlassInner Guard
Dean RobertsLeading Knig
Riley ShannonLecturing Kn
Daniel BlakeLoyal Knight
Gregory MarshallTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$106,085
Program Service Revenue
$6,150
Investment Income
$1,402
Other Revenue
$75,571
All Other Contributions
$20,200
Change in Net Assets
$-1,188
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$100,165
Salaries, Compensation, and Employee Benefits$90,231
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$82,244
Occupancy---$42,751
Fees for Services Other---$29,418
Fees for Services Accounting---$8,872
Insurance---$8,563
Payroll Taxes---$7,987
Office Expenses---$4,742
Depreciation Depletion---$3,696
Advertising---$1,821
Conferences and Meetings---$302
Total Functional Expenses$0$0$0$190,396
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$22,580
Gaming Direct Expenses$20,161
Fundraising Direct Expenses$7,996
Fundraising Gross Income$2,895
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 Liabilities$66,215
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

Available in the club office

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
83-0116560
Phone
3076747297
Address
PO BOX 624, SHERIDAN, WY 82801

Signing Officer

Name
Chelsey Roberts
Title
Secretary
Phone
3076747297
Signed
2020-10-01

Organization Details

Principal Officer
Gregory Marshall
Formed
1899
Legal Domicile
Wy
Voting Board Members
651
Independent Board Members
0
Employees
11

Preparer

Firm
Jennifer M Reed CPA LLC
Address
41 E BURKITT ST, SHERIDAN, WY 82801-6301
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

Add investment in cemetery

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

The elk's mission is to inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternel organization, and to provide for its government. The benevolent and protective order of elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share. Year-end membership was 651

Form 990, Part IX, Line 11G

Grand lodge 15,454 0 0 supplies 7,854 0 0 per capita state 4,547 0 0 bar bank fees/cash over short 1,400 0 0 bar games 163 0 0 total 29,418 0 0

Form 990, Part XI, Line 9

Book / tax depreciation difference 2 transfer of cemetery assets to a 501(c)(13) sheridan elks cemetery, inc. 83-2820954. Cemetery corporation for the exclusive use and protection of elk member cemetery plots. Only filing requirement for sheridan elks cemetery, inc. Is a 990-n since gross receipts are less than 50,000

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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt070669
IRS990/SavingsAndTempCashInvstGrp/EOYAmt053412
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0383123
IRS990ScheduleD/BuildingsGrp/DepreciationAmt080240
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0463363
IRS990ScheduleD/LandGrp/BookValueAmt049037
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt049037
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt066215
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0432160
IRS990ScheduleD/TotalLiabilityAmt066215
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt020161
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt022580
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt022580
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt02419
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt020161
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt020161
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0CHELSEY ROBERTS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 624
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine2Txt0PO BOX 624
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0SHERIDAN
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0WY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd082801
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ADD INVESTMENT IN CEMETERY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ELK'S MISSION IS TO INCULCATE THE PRINCIPLES OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY; TO RECOGNIZE A BELIEF IN GOD; TO PROMOTE THE WELFARE AND ENHANCE THE HAPPINESS OF ITS MEMBERS; TO QUICKEN THE SPIRIT OF AMERICAN PATRIOTISM; TO CULTIVATE GOOD FELLOWSHIP; TO PERPETUATE ITSELF AS A FRATERNEL ORGANIZATION, AND TO PROVIDE FOR ITS GOVERNMENT. THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICA WILL SERVE THE PEOPLE AND COMMUNITIES THROUGH BENEVOLENT PROGRAMS, DEMONSTRATING THAT ELKS CARE AND ELKS SHARE. YEAR-END MEMBERSHIP WAS 651
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE IN THE CLUB OFFICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GRAND LODGE 15,454 0 0 SUPPLIES 7,854 0 0 PER CAPITA STATE 4,547 0 0 BAR BANK FEES/CASH OVER SHORT 1,400 0 0 BAR GAMES 163 0 0 TOTAL 29,418 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE 2 TRANSFER OF CEMETERY ASSETS TO A 501(C)(13) SHERIDAN ELKS CEMETERY, INC. 83-2820954. CEMETERY CORPORATION FOR THE EXCLUSIVE USE AND PROTECTION OF ELK MEMBER CEMETERY PLOTS. ONLY FILING REQUIREMENT FOR SHERIDAN ELKS CEMETERY, INC. IS A 990-N SINCE GROSS RECEIPTS ARE LESS THAN 50,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01096662
IRS990/TotalAssetsEOYAmt01054201
IRS990/TotalAssetsGrp/BOYAmt01096662
IRS990/TotalAssetsGrp/EOYAmt01054201
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0106085
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0190396
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt067582
IRS990/TotalLiabilitiesEOYAmt067083
IRS990/TotalLiabilitiesGrp/BOYAmt067582
IRS990/TotalLiabilitiesGrp/EOYAmt067083
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01029080
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0987118
IRS990/TotalProgramServiceRevenueAmt06150
IRS990/TotalReportableCompFromOrgAmt014000
IRS990/TotalRevenueGrp/ExclusionAmt070805
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt017419
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0189208
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01096662
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01054201
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/VotingMembersGoverningBodyCnt0651
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CHELSEY ROBERTS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum03076747297
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS 520
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0830116560
ReturnHeader/Filer/PhoneNum03076747297
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 624
ReturnHeader/Filer/USAddress/CityNm0SHERIDAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WY
ReturnHeader/Filer/USAddress/ZIPCd082801
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472170724
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JENNIFER M REED CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt041 E BURKITT ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SHERIDAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0828016301
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-24
ReturnHeader/ReturnTs02022-05-24T16:13:02-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-04-01
ReturnHeader/TaxPeriodEndDt02020-03-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.07$1.18$0.33$0.26$0.07
2024Detailed filing. Detailed filing data is available for this year.$1.18$0.07$1.11$0.28$0.26$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.17$0.08$1.09$0.18$0.19$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.17$0.07$1.10$0.26$0.17$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.08$0.07$1.01$0.16$0.13$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.61$0.07$0.54$0.19$0.19$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.10$0.07$1.03$0.23$0.25$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.11$0.06$1.05$0.24$0.23$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.16$0.12$1.04$0.40$0.28$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.99$0.06$0.92$0.25$0.28$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.98$0.02$0.96$0.26$0.27$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.04$0.06$0.98$0.27$0.28$0.01
2013Summary only. Only limited summary data is available for this year.$1.05$0.06$0.99$0.27$0.27$0.00
2012Summary only. Only limited summary data is available for this year.$1.05$0.06$0.99$0.29$0.27$0.02