Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2014 • EIN 83-0162688

Apr 01, 2013 to Mar 31, 2014 • Filed on Jun 09, 2014

205 East MainRiverton, WY 82501

(307) 856-3600

Siviq Scores

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

Liabilities / Assets

69th percentile

0.09x

Higher debt load relative to assets than 69% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

63rd percentile

0.10x

Higher debt load relative to revenue than 63% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Net Margin

57th percentile

3.5%

Higher net margin than 57% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Top Officer Pay

94th percentile

$6,000

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2014 filings • 501(c)8 • <$500k nonprofits • Source year 2014

Asset Growth

66th percentile

3.2%

Faster asset growth than 66% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

74th percentile

14%

Faster revenue growth than 74% of similar nonprofits.

2014 filings • 501(c)8 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$203,977

Up $6,417 (+3.2%) from 2013

Net Assets

Up

$184,974

Up $6,802 (+3.8%) from 2013

Liabilities

Down

$19,003

Down $385 (-2.0%) from 2013

Revenue

Up

$192,472

Up $24,194 (+14%) from 2013

Expenses

Down

$185,670

Down $2,900 (-1.5%) from 2013

Net Income

Up

$6,802

Up $27,094 (+134%) from 2013

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $238,026Liabilities 2011: $14,633Net Assets 2011: $223,3932011Assets 2012: $212,827Liabilities 2012: $14,363Net Assets 2012: $198,4642012Assets 2013: $197,560Liabilities 2013: $19,388Net Assets 2013: $178,1722013Assets 2014: $203,977Liabilities 2014: $19,003Net Assets 2014: $184,9742014Assets 2015: $187,873Liabilities 2015: $15,874Net Assets 2015: $171,9992015Assets 2016: $169,965Liabilities 2016: $20,488Net Assets 2016: $149,4772016Assets 2017: $155,832Liabilities 2017: $17,760Net Assets 2017: $138,0722017Assets 2018: $140,069Liabilities 2018: $19,088Net Assets 2018: $120,9812018Assets 2019: $123,130Liabilities 2019: $8,772Net Assets 2019: $114,3582019Assets 2020: $124,055Liabilities 2020: $8,933Net Assets 2020: $115,1222020Assets 2021: $113,254Liabilities 2021: $7,644Net Assets 2021: $105,6102021Assets 2022: $130,922Liabilities 2022: $17,593Net Assets 2022: $113,3292022Assets 2023: $161,027Liabilities 2023: $14,519Net Assets 2023: $146,5082023Assets 2024: $163,719Liabilities 2024: $42,736Net Assets 2024: $120,9832024Assets 2025: $151,167Liabilities 2025: $40,718Net Assets 2025: $110,4492025

Highlighted filing

2014

Assets$203,977
Liabilities$19,003
Net Assets$184,974

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $169,5572011Expenses 2012: $166,4282012Revenue 2013: $168,278Expenses 2013: $188,570Net Income 2013: -$20,2922013Revenue 2014: $192,472Expenses 2014: $185,670Net Income 2014: $6,8022014Revenue 2015: $194,665Expenses 2015: $207,640Net Income 2015: -$12,9752015Revenue 2016: $180,198Expenses 2016: $202,720Net Income 2016: -$22,5222016Revenue 2017: $152,577Expenses 2017: $163,982Net Income 2017: -$11,4052017Revenue 2018: $144,630Expenses 2018: $161,721Net Income 2018: -$17,0912018Revenue 2019: $152,591Expenses 2019: $159,214Net Income 2019: -$6,6232019Revenue 2020: $142,808Expenses 2020: $142,044Net Income 2020: $7642020Revenue 2021: $142,289Expenses 2021: $151,801Net Income 2021: -$9,5122021Revenue 2022: $183,424Expenses 2022: $175,705Net Income 2022: $7,7192022Revenue 2023: $204,050Expenses 2023: $170,779Net Income 2023: $33,2712023Revenue 2024: $141,509Expenses 2024: $157,573Net Income 2024: -$16,0642024Revenue 2025: $123,163Expenses 2025: $189,806Net Income 2025: -$66,6432025

Highlighted filing

2014

Revenue$192,472
Expenses$185,670
Net Income$6,802
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Jun 9, 2014
Return Version
2013v3.1
Gross Receipts
$277,535
Mission and Program Overview

Mission

Member activities / fraternal

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$178,172$184,974▲ $6,802
Land, Buildings, and Equipment, Net$109,615$106,638▼ $2,977
Savings and Temporary Cash Investments$71,466$86,586▲ $15,120
Inventories for Sale or Use$4,623$5,796▲ $1,173
Cash and Non-Interest-Bearing Accounts$11,779$4,936▼ $6,843
Total Assets$197,560$203,977▲ $6,417
Other Assets Total$77$21▼ $56
Liabilities
Other Liabilities$18,778$17,727▼ $1,051
Accounts Payable and Accrued Expenses$610$1,276▲ $666
Total Liabilities$19,388$19,003▼ $385
Net Assets / Fund Balance
Total Net Assets Fund Balance$178,172$184,974▲ $6,802
Total Liabilities and Net Assets / Fund Balance$197,560$203,977▲ $6,417

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$62,371$298,789$361,160
Equipment$4,279$129,745$134,024
Land$39,988-$39,988
Compensation and Service Providers

Employees

NameTitleBaseTotal
Kenneth KingTreasurer$6,000$6,000
Philip C HoganSecretary$4,500$4,500
Suzette ErhartSecretary$1,500$1,500

Board Members and Trustees

NameTitle
Kenneth D ErhartHead Trustee
Drew GlanzTrustee
Jeremy MartinezTrustee
Aleix PlouffeExalted Rule
Colten ErhartInner Guard
Cory WrightLeading Knig
Tyrel TeranLecturing Kn
Tom HernandezLoyal Knight
Fran CaseTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$24,711
Program Service Revenue
$31,440
Investment Income
$2,373
Other Revenue
$133,948
Change in Net Assets
$6,802
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$93,351
Salaries, Compensation, and Employee Benefits$62,599
Grants and Similar Amounts Paid$29,720
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons-$42,444-$42,444
Grants to Domestic Orgs$29,720--$29,720
Current Officers, Directors, Trustees, and Key Employees$12,000--$12,000
Insurance$11,414--$11,414
Advertising$3,068$5,353-$8,421
Payroll Taxes$1,818$6,337-$8,155
Depreciation Depletion$7,608--$7,608
Occupancy$6,978--$6,978
Conferences and Meetings$6,573--$6,573
Fees for Services Accounting$2,550$3,455-$6,005
Other Expenses$11$4,308-$4,319
All Other Expenses$54$4,001-$4,055
Office Expenses$3,310$106-$3,416
Total Functional Expenses$106,820$78,850$0$185,670
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
----$10,498
----$7,300
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$44,529
Fundraising Direct Expenses$30,499
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$33,859$33,859$21,887$11,972
Event 2$10,670$10,670$8,612$2,058
Total Events$44,529$44,529$30,499$14,030
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Dues$15,186
Payroll Taxes Payable$1,923
Sales Tax Payable$618
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Kenneth erhart suzette erhart 2 year trust secretary married

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

The audit committee reviews the 990 & 990-t before signing the return or e-filing authorization. Due to time constraints, the treasurer may sign the 990 & 990-t before the committee reviews them. If any issues arise, they contact the preparers.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request and approval by the board.

Filing and Contact Details

Filer

EIN
83-0162688
Phone
3078563600

Signing Officer

Name
Ken King
Title
Treasurer
Phone
3078563600
Signed
2014-06-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ken King
Formed
1947
Legal Domicile
Wy
Voting Board Members
8
Independent Board Members
8
Employees
10

Preparer

Preparer
Travis B Koehn CPA
Phone
3078564816
Supplemental Narrative

Additional Explanations

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

Member activities and fund raisers, including social and community contributions. Maintenance, insurance, and utilities of lodge facilities. Member conventions and meetings.

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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt022006
IRS990/PYGrantsAndSimilarPaidAmt028215
IRS990/PYInvestmentIncomeAmt01561
IRS990/PYOtherExpensesAmt095630
IRS990/PYOtherRevenueAmt0109568
IRS990/PYProgramServiceRevenueAmt035143
IRS990/PYRevenuesLessExpensesAmt0-20292
IRS990/PYSalariesCompEmpBnftPaidAmt064725
IRS990/PYTotalExpensesAmt0188570
IRS990/PYTotalRevenueAmt0168278
IRS990/ReconcilationRevenueExpnssAmt06802
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt05600
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0178172
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0184974
IRS990/SavingsAndTempCashInvstGrp/BOYAmt071466
IRS990/SavingsAndTempCashInvstGrp/EOYAmt086586
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt062371
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0298789
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0361160
IRS990ScheduleD/EquipmentGrp/BookValueAmt04279
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0129745
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0134024
IRS990ScheduleD/LandGrp/BookValueAmt039988
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt039988
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015186
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11923
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2618
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED DUES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0106638
IRS990ScheduleD/TotalLiabilityAmt017727
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt030499
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt033859
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt010670
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt033859
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt010670
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt044529
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0CONCESSIONS
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt014030
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt030499
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt021887
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt08612
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt07300
IRS990ScheduleI/RecipientTable/CashGrantAmt110498
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10PER CAPITA-STATE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine11LODGE ACTIVITIES
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBER ACTIVITIES AND FUND RAISERS, INCLUDING SOCIAL AND COMMUNITY CONTRIBUTIONS. MAINTENANCE, INSURANCE, AND UTILITIES OF LODGE FACILITIES. MEMBER CONVENTIONS AND MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1KENNETH ERHART SUZETTE ERHART 2 YEAR TRUST SECRETARY MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE AUDIT COMMITTEE REVIEWS THE 990 & 990-T BEFORE SIGNING THE RETURN OR E-FILING AUTHORIZATION. DUE TO TIME CONSTRAINTS, THE TREASURER MAY SIGN THE 990 & 990-T BEFORE THE COMMITTEE REVIEWS THEM. IF ANY ISSUES ARISE, THEY CONTACT THE PREPARERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND APPROVAL BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0197560
IRS990/TotalAssetsEOYAmt0203977
IRS990/TotalAssetsGrp/BOYAmt0197560
IRS990/TotalAssetsGrp/EOYAmt0203977
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt024711
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt078850
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0106820
IRS990/TotalFunctionalExpensesGrp/TotalAmt0185670
IRS990/TotalGrossUBIAmt09558
IRS990/TotalLiabilitiesBOYAmt019388
IRS990/TotalLiabilitiesEOYAmt019003
IRS990/TotalLiabilitiesGrp/BOYAmt019388
IRS990/TotalLiabilitiesGrp/EOYAmt019003
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0178172
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0184974
IRS990/TotalOtherProgSrvcExpenseAmt012811
IRS990/TotalProgramServiceExpensesAmt0106820
IRS990/TotalProgramServiceRevenueAmt031440
IRS990/TotalReportableCompFromOrgAmt012000
IRS990/TotalRevenueGrp/ExclusionAmt014030
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0144173
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0192472
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt09558
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0197560
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0203977
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10205 E MAIN
IRS990/USAddress/City0RIVERTON
IRS990/USAddress/State0WY
IRS990/USAddress/ZIPCode082501
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEN KING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03078563600
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-06-09
ReturnHeader/Filer/BusinessName/BusinessNameLine10BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine20ELKS OF THE USA
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0830162688
ReturnHeader/Filer/PhoneNum03078563600
ReturnHeader/Filer/USAddress/AddressLine10205 EAST MAIN
ReturnHeader/Filer/USAddress/City0RIVERTON
ReturnHeader/Filer/USAddress/State0WY
ReturnHeader/Filer/USAddress/ZIPCode082501
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10REDDON KOEHN & ASSOCIATES CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10202 NORTH BROADWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0RIVERTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0WY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode082501
ReturnHeader/PreparerPersonGrp/PhoneNum03078564816
ReturnHeader/PreparerPersonGrp/PreparationDt02014-06-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TRAVIS B KOEHN CPA
ReturnHeader/ReturnTs02014-06-10T12:32:44-05:00

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.$1.51$0.41$1.10$1.23$1.90$0.67
2024Detailed filing. Detailed filing data is available for this year.$1.64$0.43$1.21$1.42$1.58$0.16
2023Detailed filing. Detailed filing data is available for this year.$1.61$0.15$1.47$2.04$1.71$0.33
2022Detailed filing. Detailed filing data is available for this year.$1.31$0.18$1.13$1.83$1.76$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.13$0.08$1.06$1.42$1.52$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.24$0.09$1.15$1.43$1.42$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.23$0.09$1.14$1.53$1.59$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.40$0.19$1.21$1.45$1.62$0.17
2017Detailed filing. Detailed filing data is available for this year.$1.56$0.18$1.38$1.53$1.64$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.70$0.20$1.49$1.80$2.03$0.23
2015Detailed filing. Detailed filing data is available for this year.$1.88$0.16$1.72$1.95$2.08$0.13
2014Detailed filing. Detailed filing data is available for this year.$2.04$0.19$1.85$1.92$1.86$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$0.19$1.78$1.68$1.89$0.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$0.14$1.98$1.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.15$2.23$1.70