Civic Intelligence

Benevolent & Protective Order

990 • Fiscal year 2021 • EIN 84-0146948

Apr 01, 2020 to Mar 31, 2021 • Filed on Jun 17, 2021

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

48th percentile

0.04x

Higher debt load relative to assets than 48% of similar nonprofits.

2021 filings • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

70th percentile

0.30x

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

2021 filings • $5M-$10M nonprofits • Source year 2021

Net Margin

67th percentile

27%

Higher net margin than 67% of similar nonprofits.

2021 filings • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2021

Asset Growth

72nd percentile

18%

Faster asset growth than 72% of similar nonprofits.

2021 filings • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

72nd percentile

44%

Faster revenue growth than 72% of similar nonprofits.

2021 filings • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$6,447,395

Up $996,181 (+18%) from 2020

Net Assets

Up

$6,171,708

Up $999,421 (+19%) from 2020

Liabilities

Down

$275,687

Down $3,240 (-1.2%) from 2020

Revenue

Up

$908,235

Up $276,144 (+44%) from 2020

Expenses

Down

$661,771

Down $130,614 (-16%) from 2020

Net Income

Up

$246,464

Up $406,758 (+254%) from 2020

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

2021

Assets$6,447,395
Liabilities$275,687
Net Assets$6,171,708

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

2021

Revenue$908,235
Expenses$661,771
Net Income$246,464
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Jun 17, 2021
Return Version
2020v4.1
Gross Receipts
$1,620,188
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$3,199,405$4,257,149▲ $1,057,744
Land, Buildings, and Equipment, Net$1,988,554$1,952,011▼ $36,543
Savings and Temporary Cash Investments$138,797$188,243▲ $49,446
Prepaid Expenses and Deferred Charges$30,781--
Inventories for Sale or Use$21,925$19,729▼ $2,196
Cash and Non-Interest-Bearing Accounts$7,001$3,700▼ $3,301
Total Assets$5,451,214$6,447,395▲ $996,181
Other Assets Total$64,751$26,563▼ $38,188
Liabilities
Accounts Payable and Accrued Expenses$105,214$106,677▲ $1,463
Other Liabilities$103,928$98,040▼ $5,888
Deferred Revenue$35,156$47,664▲ $12,508
Grants Payable$34,629$23,306▼ $11,323
Total Liabilities$278,927$275,687▼ $3,240
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,172,287$6,171,708▲ $999,421
Total Net Assets Fund Balance$5,172,287$6,171,708▲ $999,421
Total Liabilities and Net Assets / Fund Balance$5,451,214$6,447,395▲ $996,181

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,590,680$2,444,286$4,034,966
Equipment$179,583$119,254$298,837
Land$154,400-$154,400
Other Land Buildings$27,348$24,966$52,314
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Barry BromkaLodge ManagerFT$54,046$54,046
Kelly Beal Resigned 5320Lodge ManagerFT$30,846$30,846
Michael FaasSecretaryFT$18,557$18,557
Grant AmudnsonTreasurer/bartender-$13,543$13,543
Beth Hagerty Resigned 32221Secretary-$9,520$9,520
Teraissa McgovernTreasurerFT$4,454$4,454

Board Members and Trustees

NameTitle
Jay ParkerTrustee
Mike HamanTrustee
Peter McclainTrustee
Rick HeadTrustee
Tom MccabeTrustee
Juleah MarkatosChaplain
Jack AlbrightEsquire
Diane SpicerExalted Ruler
Bryan LarsenLeading Knight
Deb SteinLecturing Knight
Michele GoodhardLoyal Knight
John BakerTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$2,500
Program Service Revenue
$65,804
Investment Income
$304,520
Other Revenue
$535,411
All Other Contributions
$2,500
Change in Net Assets
$246,464
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$452,802
Salaries, Compensation, and Employee Benefits$128,231
Grants and Similar Amounts Paid$77,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$169,620
Current Officers, Directors, Trustees, and Key Employees---$106,184
Depreciation Depletion---$99,276
Grants to Domestic Orgs---$77,500
Office Expenses---$32,431
Other Expenses---$24,369
Fees for Services Accounting---$19,845
Payroll Taxes---$15,752
Other Salaries and Wages---$5,689
Benefits to Members---$3,238
Conferences and Meetings---$3,036
Insurance---$2,208
Fees for Services Legal---$2,207
Other Employee Benefits---$606
Total Functional Expenses$0$0$0$661,771
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of ColoradoBoulder, COSchoolScholarships$17,750
Colorado Mesa UnivertisyGrand Junction, COSchoolScholarships$6,500
Colorado State UniversityFort Collins, COSchoolScholarships$6,000
Purdue UniversityWest Lafayette, INSchoolScholarships$3,750
Baylor UniversityWaco, TXSchoolScholarships$3,500
Drake UniversityDes Moines, IASchoolScholarships$3,500
Eckerd CollegeSt Petersburg, FLSchoolScholarships$3,500
New England CollegeHennicker, NHSchoolScholarships$3,500
Depauw UniversityGreencastle, INSchoolScholarships$3,000
Embry-riddle Aeronautical UniversityPrescott, AZSchoolScholarships$3,000
Hofstra UniversityHempstead, NYSchoolScholarships$3,000
Los Angeles Film SchoolLos Angeles, CASchoolScholarships$3,000
Richmond the American International University in LondonBoston, MASchoolScholarships$3,000
Universit of Advancing TechnologyTempe, AZSchoolScholarships$3,000
University of GeorgiaAthens, GASchoolScholarships$3,000
Western Washington UniversityBellingham, WASchoolScholarships$3,000
Yale UniversityNew Haven, CTSchoolScholarships$3,000
Colorado Mountain CollegeGlenwood Springs, COSchoolScholarships$2,500
George Mason UniversityBaltimore, MDSchoolScholarships$2,000
University of ChicagoChicago, ILSchoolScholarships$2,000
Western Colorado UniversityGunnison, COSchoolScholarships$2,000
University of Colorado - Colorado SpringsColorado Springs, COSchoolScholarships$1,000
Syracuse UniversitySyracuse, NYSchoolScholarships$500
University of MichiganAnn Arbor, MISchoolScholarships$500
Unclaimed Scholarships to Be PaidAspen, COSchoolScholarships$-8,000
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$83,991
Deferred Rental Income$14,049
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
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
Diane Spicer
Title
Exalted Ruler
Phone
9709253516
Signed
2021-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diane Spicer
Formed
1988
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
24
Volunteers
0

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 644 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/MinutesOfCommitteesInd01
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IRS990ScheduleI/RecipientTable/IRCSectionDesc4SCHOOL
IRS990ScheduleI/RecipientTable/IRCSectionDesc5SCHOOL
IRS990ScheduleI/RecipientTable/IRCSectionDesc6SCHOOL
IRS990ScheduleI/RecipientTable/IRCSectionDesc7SCHOOL
IRS990ScheduleI/RecipientTable/IRCSectionDesc8SCHOOL
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IRS990ScheduleI/RecipientTable/IRCSectionDesc11SCHOOL
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IRS990ScheduleI/RecipientTable/IRCSectionDesc13SCHOOL
IRS990ScheduleI/RecipientTable/IRCSectionDesc14SCHOOL
IRS990ScheduleI/RecipientTable/IRCSectionDesc15SCHOOL
IRS990ScheduleI/RecipientTable/IRCSectionDesc16SCHOOL
IRS990ScheduleI/RecipientTable/IRCSectionDesc17SCHOOL
IRS990ScheduleI/RecipientTable/IRCSectionDesc18SCHOOL
IRS990ScheduleI/RecipientTable/IRCSectionDesc19SCHOOL
IRS990ScheduleI/RecipientTable/IRCSectionDesc20SCHOOL
IRS990ScheduleI/RecipientTable/IRCSectionDesc21SCHOOL
IRS990ScheduleI/RecipientTable/IRCSectionDesc22SCHOOL
IRS990ScheduleI/RecipientTable/IRCSectionDesc23SCHOOL
IRS990ScheduleI/RecipientTable/IRCSectionDesc24SCHOOL
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2SCHOLARSHIPS

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