Civic Intelligence

Benevolent & Protective Order

990 • Fiscal year 2023 • EIN 84-0146948

Apr 01, 2022 to Mar 31, 2023 • Filed on Sep 23, 2023

510 E Hyman Ave 300Aspen, CO 81611

(970) 925-3516

Siviq Scores

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

Liabilities / Assets

50th percentile

0.06x

Higher debt load relative to assets than 50% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

81st percentile

0.65x

Higher debt load relative to revenue than 81% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Source year 2023

Net Margin

12th percentile

-56%

Higher net margin than 12% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

47th percentile

$84,440

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 15.1% of source-year revenue.

2023 filings • $5M-$10M nonprofits • Source year 2023

Asset Growth

22nd percentile

-3.5%

Faster asset growth than 22% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

11th percentile

-42%

Faster revenue growth than 11% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Down

$6,209,294

Down $226,705 (-3.5%) from 2022

Net Assets

Down

$5,845,760

Down $267,388 (-4.4%) from 2022

Liabilities

Up

$363,534

Up $40,683 (+13%) from 2022

Revenue

Down

$559,523

Down $402,778 (-42%) from 2022

Expenses

Down

$871,683

Down $59,927 (-6.4%) from 2022

Net Income

Down

-$312,160

Down $342,851 (-1117%) from 2022

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

2023

Assets$6,209,294
Liabilities$363,534
Net Assets$5,845,760

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

2023

Revenue$559,523
Expenses$871,683
Net Income-$312,160
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Sep 23, 2023
Return Version
2022v5.0
Gross Receipts
$2,506,796
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$4,321,468$3,582,569▼ $738,899
Land, Buildings, and Equipment, Net$2,005,277$2,276,873▲ $271,596
Savings and Temporary Cash Investments$75,601$314,507▲ $238,906
Inventories for Sale or Use$28,947$30,041▲ $1,094
Cash and Non-Interest-Bearing Accounts$3,752$3,742▼ $10
Total Assets$6,435,999$6,209,294▼ $226,705
Other Assets Total$954$1,562▲ $608
Liabilities
Other Liabilities$134,738$163,946▲ $29,208
Accounts Payable and Accrued Expenses$114,658$114,550▼ $108
Deferred Revenue$47,255$45,717▼ $1,538
Grants Payable$26,200$39,321▲ $13,121
Total Liabilities$322,851$363,534▲ $40,683
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,113,148$5,845,760▼ $267,388
Total Net Assets Fund Balance$6,113,148$5,845,760▼ $267,388
Total Liabilities and Net Assets / Fund Balance$6,435,999$6,209,294▼ $226,705

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,802,620$2,591,409$4,394,029
Equipment$227,853$183,310$411,163
Land$246,400-$246,400
Other Land Buildings$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Barry BromkaLodge ManagerFT$84,440$84,440
Michael FaasSecretaryFT$27,500$27,500
Carolyn BarabeTreasurerFT$6,600$6,600

Board Members and Trustees

NameTitle
Diane SpicerTrustee
Jay ParkerTrustee
Mike HamanTrustee
Rick HeadTrustee
Tom MccabeTrustee
Kori DavidsonChaplain
Richard WalterscheidEsquire
Bryan LarsenExalted Ruler
James PrattInner Guard
Michele GoodhardLeading Knight
Jack AlbrightLecturing Knight
Deb SteinLoyal Knight
Scott M MartinPresiding Justice
John BakerTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$72,886
Investment Income
$-142,631
Other Revenue
$629,268
Change in Net Assets
$-312,160
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$486,404
Salaries, Compensation, and Employee Benefits$170,984
Grants and Similar Amounts Paid$150,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$150,000
Current Officers, Directors, Trustees, and Key Employees---$129,590
Occupancy---$94,384
Depreciation Depletion---$77,961
Benefits to Members---$64,295
Office Expenses---$58,589
Payroll Taxes---$41,289
Conferences and Meetings---$35,736
Other Expenses---$26,615
Fees for Services Accounting---$20,158
Fees for Services Legal---$2,098
Other Employee Benefits---$105
Total Functional Expenses$0$0$0$871,683
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of ColoradoBoulder, CO-Scholarships$23,600
Unclaimed Scholarships to Be PaidAspen, CO-Scholarships$13,698
Colorado State UniversityFort Collins, CO-Scholarships$12,660
University of MiamiMiami, FL-Scholarships$10,542
Denison UniversityGranville, OH-Scholarships$6,220
Pacific Lutheran UniversityTacoma, WA-Scholarships$6,220
University of ArizonaTucson, AZ-Scholarships$5,320
College of CharlestonCharleston, SC-Scholarships$5,220
Emory UniversityAtlanta, GA-Scholarships$5,220
Frostburg State UniversityFrostburg, MD-Scholarships$5,220
Syracuse UniversitySyracuse, NY-Scholarships$5,220
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$86,492
Deferred Rental Income$77,454
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 300, ASPEN, CO 81611

Signing Officer

Name
Mike Haman
Title
Trustee
Phone
9709253516
Signed
2023-09-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Haman
Formed
1988
Legal Domicile
Co
Voting Board Members
10
Independent Board Members
10
Employees
26
Volunteers
0

Preparer

Firm
Reese Henry & Company Inc
Address
400 E MAIN ST STE 2, ASPEN, CO 81611
Preparer
Denise Jurgens CPA
Phone
9709253771
Raw XML AppendixShowing 400 of 515 raw XML fields

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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01056006
IRS990/LessRentalExpensesGrp/RealAmt0345624
IRS990/LoanOutstandingInd00
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IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE CHARITABLE ASSISTANCE TO INDIVIDUALS AND ORGANIZATIONS AND HOST COMMUNITY EVENTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt05845760
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-209293
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-208212
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-208212
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0837480
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0837480
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0492185
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt06113148
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05845760
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt094384
IRS990/OfficeExpensesGrp/TotalAmt058589
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0954
IRS990/OtherAssetsTotalGrp/EOYAmt01562
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0105
IRS990/OtherExpensesGrp/Desc0COMMUNITY AND CIVIC EVE
IRS990/OtherExpensesGrp/Desc1STATE AND NATIONAL DUES
IRS990/OtherExpensesGrp/TotalAmt0170863
IRS990/OtherExpensesGrp/TotalAmt126615
IRS990/OtherLiabilitiesGrp/BOYAmt0134738
IRS990/OtherLiabilitiesGrp/EOYAmt0163946
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt041289
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MIKE HAMAN
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IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER DUES AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt072886
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt072886
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt048242
IRS990/PYContributionsGrantsAmt01687
IRS990/PYGrantsAndSimilarPaidAmt0155000
IRS990/PYInvestmentIncomeAmt0253595
IRS990/PYOtherExpensesAmt0578593
IRS990/PYOtherRevenueAmt0631156
IRS990/PYProgramServiceRevenueAmt075863
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IRS990/PYSalariesCompEmpBnftPaidAmt0149775
IRS990/PYTotalExpensesAmt0931610
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0962301
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-312160
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0837480
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0-143050
IRS990/SavingsAndTempCashInvstGrp/BOYAmt075601
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0314507
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01802620
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02591409
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04394029
IRS990ScheduleD/EquipmentGrp/BookValueAmt0227853
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0183310
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0411163
IRS990ScheduleD/LandGrp/BookValueAmt0246400
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0246400
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt086492
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt177454
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED RENTAL INCOME
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IRS990ScheduleD/TotalLiabilityAmt0163946
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt05220
IRS990ScheduleI/RecipientTable/CashGrantAmt112660
IRS990ScheduleI/RecipientTable/CashGrantAmt26220
IRS990ScheduleI/RecipientTable/CashGrantAmt35220
IRS990ScheduleI/RecipientTable/CashGrantAmt45220
IRS990ScheduleI/RecipientTable/CashGrantAmt56220
IRS990ScheduleI/RecipientTable/CashGrantAmt65220
IRS990ScheduleI/RecipientTable/CashGrantAmt75320
IRS990ScheduleI/RecipientTable/CashGrantAmt823600
IRS990ScheduleI/RecipientTable/CashGrantAmt910542
IRS990ScheduleI/RecipientTable/CashGrantAmt1013698
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt40
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt50
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt60
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt70
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt80
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt90
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt100
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt7SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt8SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt9SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt10SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0COLLEGE OF CHARLESTON
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1COLORADO STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2DENISON UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3EMORY UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4FROSTBURG STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5PACIFIC LUTHERAN UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6SYRACUSE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt7UNIVERSITY OF ARIZONA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt8UNIVERSITY OF COLORADO
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt9UNIVERSITY OF MIAMI
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt10UNCLAIMED SCHOLARSHIPS TO BE PAID
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt066 GEORGE STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt16015 CAMPUS DELIVERY
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2100 WEST COLLEGE STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3101 B JONES CENTER
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt4101 BRADDOCK ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt5121 PARK AVE S
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt6200 BROWN HALL
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt7PO BOX 210066
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt877 UCB
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt9PO BOX 025551 LOCATION 20
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt10510 E HALLAM STE 300
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CHARLESTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm1FORT COLLINS
IRS990ScheduleI/RecipientTable/USAddress/CityNm2GRANVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm3ATLANTA
IRS990ScheduleI/RecipientTable/USAddress/CityNm4FROSTBURG
IRS990ScheduleI/RecipientTable/USAddress/CityNm5TACOMA
IRS990ScheduleI/RecipientTable/USAddress/CityNm6SYRACUSE
IRS990ScheduleI/RecipientTable/USAddress/CityNm7TUCSON
IRS990ScheduleI/RecipientTable/USAddress/CityNm8BOULDER
IRS990ScheduleI/RecipientTable/USAddress/CityNm9MIAMI
IRS990ScheduleI/RecipientTable/USAddress/CityNm10ASPEN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0SC
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1CO

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