Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2016 • EIN 83-0204242

Apr 01, 2015 to Mar 31, 2016 • Filed on Jun 06, 2016

492 Lincoln StreetLander, WY 82520

(307) 332-3099

Siviq Scores

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

Liabilities / Assets

64th percentile

0.06x

Higher debt load relative to assets than 64% of similar nonprofits.

2016 filings • 501(c)8 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

65th percentile

0.10x

Higher debt load relative to revenue than 65% of similar nonprofits.

2016 filings • 501(c)8 • <$500k nonprofits • Source year 2016

Net Margin

35th percentile

-3.4%

Higher net margin than 35% of similar nonprofits.

2016 filings • 501(c)8 • <$500k nonprofits • Source year 2016

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2016 filings • 501(c)8 • <$500k nonprofits • Source year 2016

Asset Growth

32nd percentile

-3.7%

Faster asset growth than 32% of similar nonprofits.

2016 filings • 501(c)8 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

90th percentile

38%

Faster revenue growth than 90% of similar nonprofits.

2016 filings • 501(c)8 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$178,575

Down $6,908 (-3.7%) from 2015

Net Assets

Down

$168,740

Down $2,320 (-1.4%) from 2015

Liabilities

Down

$9,835

Down $4,588 (-32%) from 2015

Revenue

Up

$97,995

Up $27,199 (+38%) from 2015

Expenses

Up

$101,323

Up $13,908 (+16%) from 2015

Net Income

Up

-$3,328

Up $13,291 (+80%) from 2015

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $217,631Liabilities 2011: $12,333Net Assets 2011: $205,2982011Assets 2012: $232,198Liabilities 2012: $11,473Net Assets 2012: $220,7252012Assets 2014: $200,240Liabilities 2014: $12,634Net Assets 2014: $187,6062014Assets 2015: $185,483Liabilities 2015: $14,423Net Assets 2015: $171,0602015Assets 2016: $178,575Liabilities 2016: $9,835Net Assets 2016: $168,7402016Assets 2017: $165,480Liabilities 2017: $12,177Net Assets 2017: $153,3032017Assets 2018: $227,990Liabilities 2018: $13,134Net Assets 2018: $214,8562018Assets 2019: $215,741Liabilities 2019: $14,598Net Assets 2019: $201,1432019Assets 2020: $235,397Liabilities 2020: $14,738Net Assets 2020: $220,6592020Assets 2021: $239,640Liabilities 2021: $19,178Net Assets 2021: $220,4622021Assets 2022: $245,361Liabilities 2022: $18,832Net Assets 2022: $226,5292022Assets 2023: $268,618Liabilities 2023: $13,877Net Assets 2023: $254,7412023Assets 2025: $277,984Liabilities 2025: $18,823Net Assets 2025: $259,1612025

Highlighted filing

2016

Assets$178,575
Liabilities$9,835
Net Assets$168,740

Operations Trend

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

$200K$150K$100K$50K$0-$50KExpenses 2011: $120,4022011Expenses 2012: $133,8952012Revenue 2014: $112,094Expenses 2014: $127,020Net Income 2014: -$14,9262014Revenue 2015: $70,796Expenses 2015: $87,415Net Income 2015: -$16,6192015Revenue 2016: $97,995Expenses 2016: $101,323Net Income 2016: -$3,3282016Revenue 2017: $124,775Expenses 2017: $137,882Net Income 2017: -$13,1072017Revenue 2018: $172,633Expenses 2018: $111,080Net Income 2018: $61,5532018Revenue 2019: $181,672Expenses 2019: $153,450Net Income 2019: $28,2222019Revenue 2020: $177,199Expenses 2020: $157,683Net Income 2020: $19,5162020Revenue 2021: $132,192Expenses 2021: $132,389Net Income 2021: -$1972021Revenue 2022: $155,617Expenses 2022: $149,550Net Income 2022: $6,0672022Revenue 2023: $151,161Expenses 2023: $122,950Net Income 2023: $28,2112023Revenue 2025: $181,022Expenses 2025: $183,333Net Income 2025: -$2,3112025

Highlighted filing

2016

Revenue$97,995
Expenses$101,323
Net Income-$3,328
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Jun 6, 2016
Return Version
2015v2.1
Gross Receipts
$280,830
Mission and Program Overview

Mission

Fraternal organization. The lander elks lodge is part of the national elks organization providing support for the local community.

Fraternal organization: the lander elks lodge is part of the national elks organization providing support for the local community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$132,084$127,227▼ $4,857
Land, Buildings, and Equipment, Net$42,841$42,778▼ $63
Inventories for Sale or Use$6,054$6,570▲ $516
Cash and Non-Interest-Bearing Accounts$4,504$2,000▼ $2,504
Total Assets$185,483$178,575▼ $6,908
Liabilities
Other Liabilities$13,402$8,773▼ $4,629
Accounts Payable and Accrued Expenses$1,021$1,062▲ $41
Total Liabilities$14,423$9,835▼ $4,588
Net Assets / Fund Balance
Unrestricted Net Assets$138,807$135,685▼ $3,122
Temporarily Rstr Net Assets$32,253$33,055▲ $802
Total Net Assets Fund Balance$171,060$168,740▼ $2,320
Total Liabilities and Net Assets / Fund Balance$185,483$178,575▼ $6,908

Asset Categories

AssetBook ValueDepreciationBasis
Land$8,000-$8,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Matthew Johnson1 Yr Trustee
Mike Logue2 Yr Trustee
Charles a Tanner4 Yr Trustee
James Fisk5 Yr Trustee
Barry Scott3 Year Trust
Morrey LogueChaplan
Tim GreenEsquire
Martin SchubarthExalted Rule
Chris DaileyInner Guard
Ira WaldronLeading Knig
Kevin LeyLecturing Kn
Richard GouldLoyal Knight
Brian GreenOrganist
Travis MoffatPresiding Ju
Leeann AlcarezSecretary
Jim FiskTiler
Jim SiwikTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$25,608
Program Service Revenue
$28,856
Investment Income
$220
Other Revenue
$43,311
All Other Contributions
$11,598
Change in Net Assets
$-3,328
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$101,323
Total Fundraising Expense$31,623
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$22,987$2,796$3,029$28,812
Other Expenses--$24,802$24,802
Conferences and Meetings$8,864$2,954$2,954$14,772
Occupancy$6,005$6,006-$12,011
Payments to Affiliates-$6,260-$6,260
Depreciation Depletion$6,087--$6,087
Insurance$837$2,513$838$4,188
Fees for Services Accounting-$3,450-$3,450
Office Expenses$470$471-$941
Total Functional Expenses$45,250$24,450$31,623$101,323
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$18,210
Gaming Gross Income$13,433
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner Fundrais$9,164$9,164-$9,164
Fundraiser-scho$9,046$9,046-$9,046
Total Events$18,210$18,210-$18,210
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unearned Income$8,773
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
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 7A

The members vote for the officers to represent the lodge

Form 990, Page 6, Part VI, Line 10B

The policies of the lodge follow those of the grand lodge.

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

Form 990 is available for review at regular scheduled meetings and upon request

Form 990, Page 6, Part VI, Line 15B

The organization uses comparable salaries for other lodges and/or similar operations

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective
EIN
83-0204242
Phone
3073323099
Address
492 LINCOLN STREET, LANDER, WY 82520

Signing Officer

Name
Martin Schubarth
Title
Exalted Ruler
Signed
2016-06-06

Organization Details

Principal Officer
Martin Schubarth
Formed
1964
Legal Domicile
Wy
Voting Board Members
322
Independent Board Members
0
Employees
4

Preparer

Firm
Scott & Scott Cpas LLC
Address
115 VALLEY VIEW DR, LANDER, WY 82520-2930
Preparer
Michael E Scott
Phone
3073329326
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Assistance with program services.

Form 990, Part IX, Line 11G

Bank fees 0 639 0 lodge activities 2,574 0 0 lodge expense - other 937 0 0 lodge labor stipends 3,000 3,000 0 miscellaneous 0 -843 0 program expenses 13,447 0 0 supplies 3,029 0 3,029

Form 990, Part XI, Line 9

Year end inventory adjustment 1,008 total 1,008

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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/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt01008
IRS990/OtherExpensesGrp/Desc0COGS
IRS990/OtherExpensesGrp/FundraisingAmt024802
IRS990/OtherExpensesGrp/TotalAmt024802
IRS990/OtherLiabilitiesGrp/BOYAmt013402
IRS990/OtherLiabilitiesGrp/EOYAmt08773
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt06260
IRS990/PaymentsToAffiliatesGrp/TotalAmt06260
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MARTIN SCHUBARTH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0STATE CONVENTION
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAMS-OTHER
IRS990/ProgramServiceRevenueGrp/Desc2W,E,S,T, REIMBURSEMENT
IRS990/ProgramServiceRevenueGrp/Desc3BUILDING FUND
IRS990/ProgramServiceRevenueGrp/Desc4CHRISTMAS BASKETS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt011334
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16569
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt24255
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33795
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt42903
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt011334
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16569
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24255
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33795
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt42903
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt039804
IRS990/PYInvestmentIncomeAmt0157
IRS990/PYOtherExpensesAmt081415
IRS990/PYOtherRevenueAmt018294
IRS990/PYProgramServiceRevenueAmt012541
IRS990/PYRevenuesLessExpensesAmt0-16619
IRS990/PYSalariesCompEmpBnftPaidAmt06000
IRS990/PYTotalExpensesAmt087415
IRS990/PYTotalRevenueAmt070796
IRS990/ReconcilationRevenueExpnssAmt0-3328
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0132084
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0127227
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt08000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt08000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08773
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0UNEARNED INCOME
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08000
IRS990ScheduleD/TotalLiabilityAmt08773
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DINNER FUNDRAIS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FUNDRAISER-SCHO
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt09164
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt09046
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt018210
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt09164
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt09046
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt018210
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt018210
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ASSISTANCE WITH PROGRAM SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS VOTE FOR THE OFFICERS TO REPRESENT THE LODGE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE POLICIES OF THE LODGE FOLLOW THOSE OF THE GRAND LODGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS AVAILABLE FOR REVIEW AT REGULAR SCHEDULED MEETINGS AND UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION USES COMPARABLE SALARIES FOR OTHER LODGES AND/OR SIMILAR OPERATIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BANK FEES 0 639 0 LODGE ACTIVITIES 2,574 0 0 LODGE EXPENSE - OTHER 937 0 0 LODGE LABOR STIPENDS 3,000 3,000 0 MISCELLANEOUS 0 -843 0 PROGRAM EXPENSES 13,447 0 0 SUPPLIES 3,029 0 3,029
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7YEAR END INVENTORY ADJUSTMENT 1,008 TOTAL 1,008
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 10B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt032253
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt033055
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0185483
IRS990/TotalAssetsEOYAmt0178575
IRS990/TotalAssetsGrp/BOYAmt0185483
IRS990/TotalAssetsGrp/EOYAmt0178575
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt025608
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt031623
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024450
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt045250
IRS990/TotalFunctionalExpensesGrp/TotalAmt0101323
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014423
IRS990/TotalLiabilitiesEOYAmt09835
IRS990/TotalLiabilitiesGrp/BOYAmt014423
IRS990/TotalLiabilitiesGrp/EOYAmt09835
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0171060
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0168740
IRS990/TotalProgramServiceExpensesAmt045250
IRS990/TotalProgramServiceRevenueAmt028856
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt054177
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt097995
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0185483
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0178575
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0138807
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0135685
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0925 CASCADE
IRS990/USAddress/CityNm0LANDER
IRS990/USAddress/StateAbbreviationCd0WY
IRS990/USAddress/ZIPCd082520
IRS990/VotingMembersGoverningBodyCnt0322
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.FACEBOOK.COM/LANDERELKS
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MARTIN SCHUBARTH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-06-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ORDER OF ELKS 2317
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0830204242
ReturnHeader/Filer/PhoneNum03073323099
ReturnHeader/Filer/USAddress/AddressLine1Txt0492 LINCOLN STREET
ReturnHeader/Filer/USAddress/CityNm0LANDER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WY
ReturnHeader/Filer/USAddress/ZIPCd082520
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274987359
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCOTT & SCOTT CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0115 VALLEY VIEW DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANDER

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.78$0.19$2.59$1.81$1.83$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.69$0.14$2.55$1.51$1.23$0.28
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.45$0.19$2.27$1.56$1.50$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.40$0.19$2.20$1.32$1.32$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$0.15$2.21$1.77$1.58$0.20
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$0.15$2.01$1.82$1.53$0.28
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$0.13$2.15$1.73$1.11$0.62
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.65$0.12$1.53$1.25$1.38$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.79$0.10$1.69$0.98$1.01$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.85$0.14$1.71$0.71$0.87$0.17
2014Detailed filing. Detailed filing data is available for this year.$2.00$0.13$1.88$1.12$1.27$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.32$0.11$2.21$1.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.12$2.05$1.20
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)8 • <$500k nonprofits