Civic Intelligence

Benevolent & Protective Order

990 • Fiscal year 2019 • EIN 84-0146948

Apr 01, 2018 to Mar 31, 2019 • Filed on Jun 26, 2019

510 E Hyman Ave No 300Aspen, CO 81611

(970) 925-3516

Siviq Scores

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

Liabilities / Assets

46th percentile

0.05x

Higher debt load relative to assets than 46% of similar nonprofits.

2019 filings • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

70th percentile

0.33x

Higher debt load relative to revenue than 70% of similar nonprofits.

2019 filings • $5M-$10M nonprofits • Source year 2019

Net Margin

29th percentile

-4.8%

Higher net margin than 29% of similar nonprofits.

2019 filings • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

22nd percentile

-3.0%

Faster asset growth than 22% of similar nonprofits.

2019 filings • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

44th percentile

1.3%

Faster revenue growth than 44% of similar nonprofits.

2019 filings • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Down

$5,866,241

Down $182,386 (-3.0%) from 2018

Net Assets

Down

$5,562,337

Down $135,755 (-2.4%) from 2018

Liabilities

Down

$303,904

Down $46,631 (-13%) from 2018

Revenue

Up

$915,843

Up $11,529 (+1.3%) from 2018

Expenses

Up

$960,068

Up $90,492 (+10%) from 2018

Net Income

Down

-$44,225

Down $78,963 (-227%) from 2018

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $5,079,051Liabilities 2012: $289,116Net Assets 2012: $4,789,9352012Assets 2013: $5,244,263Liabilities 2013: $190,749Net Assets 2013: $5,053,5142013Assets 2015: $5,896,248Liabilities 2015: $270,054Net Assets 2015: $5,626,1942015Assets 2016: $5,655,070Liabilities 2016: $220,803Net Assets 2016: $5,434,2672016Assets 2017: $5,952,943Liabilities 2017: $263,879Net Assets 2017: $5,689,0642017Assets 2018: $6,048,627Liabilities 2018: $350,535Net Assets 2018: $5,698,0922018Assets 2019: $5,866,241Liabilities 2019: $303,904Net Assets 2019: $5,562,3372019Assets 2020: $5,451,214Liabilities 2020: $278,927Net Assets 2020: $5,172,2872020Assets 2021: $6,447,395Liabilities 2021: $275,687Net Assets 2021: $6,171,7082021Assets 2022: $6,435,999Liabilities 2022: $322,851Net Assets 2022: $6,113,1482022Assets 2023: $6,209,294Liabilities 2023: $363,534Net Assets 2023: $5,845,7602023Assets 2024: $6,477,333Liabilities 2024: $381,176Net Assets 2024: $6,096,1572024Assets 2025: $6,740,658Liabilities 2025: $462,293Net Assets 2025: $6,278,3652025

Highlighted filing

2019

Assets$5,866,241
Liabilities$303,904
Net Assets$5,562,337

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $690,1742012Revenue 2013: $960,752Expenses 2013: $697,171Net Income 2013: $263,5812013Revenue 2015: $1,064,158Expenses 2015: $793,339Net Income 2015: $270,8192015Revenue 2016: $626,924Expenses 2016: $818,851Net Income 2016: -$191,9272016Revenue 2017: $818,735Expenses 2017: $851,046Net Income 2017: -$32,3112017Revenue 2018: $904,314Expenses 2018: $869,576Net Income 2018: $34,7382018Revenue 2019: $915,843Expenses 2019: $960,068Net Income 2019: -$44,2252019Revenue 2020: $632,091Expenses 2020: $792,385Net Income 2020: -$160,2942020Revenue 2021: $908,235Expenses 2021: $661,771Net Income 2021: $246,4642021Revenue 2022: $962,301Expenses 2022: $931,610Net Income 2022: $30,6912022Revenue 2023: $559,523Expenses 2023: $871,683Net Income 2023: -$312,1602023Revenue 2024: $973,165Expenses 2024: $822,255Net Income 2024: $150,9102024Revenue 2025: $1,106,284Expenses 2025: $892,197Net Income 2025: $214,0872025

Highlighted filing

2019

Revenue$915,843
Expenses$960,068
Net Income-$44,225
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jun 26, 2019
Return Version
2018v3.1
Gross Receipts
$1,928,750
Mission and Program Overview

Mission

To provide charitable assistance to individuals and organizations and host community events.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,763,001$3,610,761▼ $152,240
Land, Buildings, and Equipment, Net$2,109,891$1,978,585▼ $131,306
Savings and Temporary Cash Investments$87,368$187,190▲ $99,822
Inventories for Sale or Use$18,688$16,897▼ $1,791
Cash and Non-Interest-Bearing Accounts$4,661$7,112▲ $2,451
Prepaid Expenses and Deferred Charges-$513-
Total Assets$6,048,627$5,866,241▼ $182,386
Other Assets Total$65,018$65,183▲ $165
Liabilities
Accounts Payable and Accrued Expenses$163,581$123,336▼ $40,245
Other Liabilities$100,104$119,670▲ $19,566
Deferred Revenue$36,850$33,330▼ $3,520
Grants Payable$50,000$27,568▼ $22,432
Total Liabilities$350,535$303,904▼ $46,631
Net Assets / Fund Balance
Unrestricted Net Assets$5,698,092$5,562,337▼ $135,755
Total Net Assets Fund Balance$5,698,092$5,562,337▼ $135,755
Total Liabilities and Net Assets / Fund Balance$6,048,627$5,866,241▼ $182,386

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,607,651$2,300,864$3,908,515
Equipment$189,186$74,338$263,524
Land$154,400-$154,400
Other Land Buildings$27,348$24,966$52,314
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kelly BealLodge ManagerFT$75,441$75,441
Beth HagertySecretaryPT$25,080$25,080
Grant AmundsonTreasurer-$11,992$11,992

Board Members and Trustees

NameTitle
Kevin HagertyTrustee
Mike HamanTrustee
Peter McclainTrustee
Rick HeadTrustee
Tom MooreTrustee
Deb SteinChaplain
Sandy HerronEsquire
Jay ParkerExalted Ruler
Juleah MarkatosInner Guard
Mark MurphyLeading Knight
Diane SpicerLecturing Knight
Sean ClarkLoyal Knight
John BakerTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$55,351
Investment Income
$271,804
Other Revenue
$588,688
Change in Net Assets
$-44,225
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$607,350
Grants and Similar Amounts Paid$190,000
Salaries, Compensation, and Employee Benefits$128,544
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$190,000
Occupancy---$177,369
Current Officers, Directors, Trustees, and Key Employees---$107,918
Depreciation Depletion---$95,583
Conferences and Meetings---$36,173
Benefits to Members---$34,174
Fees for Service Investment Mgmnt Fees---$21,729
Advertising---$13,889
Fees for Services Accounting---$13,857
Office Expenses---$13,756
Insurance---$13,145
Payroll Taxes---$11,547
Other Salaries and Wages---$9,079
Other Expenses---$7,899
Fees for Services Legal---$4,013
Total Functional Expenses$0$0$0$960,068
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of ColoradoBoulder, COSchoolScholarships$31,000
Colorado State UniversityFort Collins, COSchoolScholarships$30,000
Unclaimed Scholarships to Be PaidAspen, COSchoolScholarships$14,000
Baylor UniversityWaco, TXSchoolScholarships$10,000
Colorado Mountain CollegeGlenwood Springs, COSchoolScholarships$10,000
Westminster CollegeSalt Lake City, UTSchoolScholarships$9,000
Boston CollegeChestnut Hil, MASchoolScholarship$6,000
California Polytechnic State UniversitySan Luis Obispo, CASchoolScholarship$5,500
University of Southern CaliforniaLos Angeles, CASchoolScholarship$5,500
Chapman UniversityOrange, CASchoolScholarship$5,000
Dartmouth CollegeHanover, NHSchoolScholarship$5,000
Dickenson CollegeCarlisle, PASchoolScholarship$5,000
University of CaliforniaLa Jolla, CASchoolScholarship$5,000
Utah State UniversitySalt Lake City, UTSchoolScholarship$5,000
Bryant UniversitySmithfield, RISchoolScholarship$4,000
Fordham UniversityNew York, NYSchoolScholarship$4,000
Metropolitan State UniversityDenver, COSchoolScholarship$4,000
Texas Christian UniversityFort Worth, TXSchoolScholarship$4,000
University of Northern ColoradoGreely, COSchoolScholarships$4,000
University of South FloridaOrlando, FLSchoolScholarship$4,000
University of TulsaTulsa, OKSchoolScholarship$4,000
Brown UniversityProvidence, RISchoolScholarship$3,000
Occidental CollegeLos Angeles, CASchoolScholarship$3,000
Tufts UniversityMedford, MASchoolScholarship$3,000
Wilamette UniversitySalem, ORSchoolScholarship$3,000
Bates CollegeLewiston, MESchoolScholarship$2,000
Adams State UniversityAlamosa, COSchoolScholarship$1,000
University of ChicagoChicago, ILSchoolScholarship$1,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Security Deposits$78,564
Deferred Rental Income$41,106
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
Yes
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, Part VI, Section A, Line 6

The fraternal order of elks is a membership based organization.

Form 990, Part VI, Section A, Line 7A

Members of elks #224 elect the members of the governing body.

Form 990, Part VI, Section B, Line 11B

The 990 is reviewed by elected trustees prior to filing.

Form 990, Part VI, Section B, Line 15A

The elected trustees review compensation for reasonableness based on location and job description.

Form 990, Part VI, Section C, Line 19

All governing documents and financial statements are available for inspection at the lodge office.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order
EIN
84-0146948
Phone
9709253516
Address
510 E HYMAN AVE NO 300, ASPEN, CO 81611

Signing Officer

Name
Jay Parker
Title
Exalted Ruler
Phone
9709253516
Signed
2019-06-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jay Parker
Formed
1988
Legal Domicile
Co
Voting Board Members
16
Independent Board Members
16
Employees
32
Volunteers
75

Preparer

Firm
Reese Henry & Company Inc
Address
400 EAST MAIN ST SUITE 2, ASPEN, CO 81611
Preparer
Denise Jurgens CPA
Phone
9709253771
Raw XML AppendixShowing 400 of 650 raw XML fields

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IRS990ScheduleI/RecipientTable/IRCSectionDesc24SCHOOL
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IRS990ScheduleI/RecipientTable/IRCSectionDesc26SCHOOL
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SCHOLARSHIP
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2SCHOLARSHIP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3SCHOLARSHIP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4SCHOLARSHIP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5SCHOLARSHIP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6SCHOLARSHIP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt7SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt8SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt9SCHOLARSHIP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt10SCHOLARSHIP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt11SCHOLARSHIP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt12SCHOLARSHIP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt13SCHOLARSHIP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt14SCHOLARSHIP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt15SCHOLARSHIP

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