Civic Intelligence

Benevolent Protective Order of Elks

990 • Fiscal year 2024 • EIN 84-0147020

Apr 01, 2023 to Mar 31, 2024 • Filed on Jul 18, 2024

PO Box 672Lamar, CO 81052

(719) 336-7885

Siviq Scores

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

Liabilities / Assets

55th percentile

0.04x

Higher debt load relative to assets than 55% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.25x

Higher debt load relative to revenue than 75% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Net Margin

7th percentile

-31%

Higher net margin than 7% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

61st percentile

$1,800

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Asset Growth

16th percentile

-4.4%

Faster asset growth than 16% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

14%

Faster revenue growth than 59% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$665,802

Down $30,678 (-4.4%) from 2023

Net Assets

Down

$642,460

Down $29,057 (-4.3%) from 2023

Liabilities

Down

$23,342

Down $1,621 (-6.5%) from 2023

Revenue

Up

$94,304

Up $11,265 (+14%) from 2023

Expenses

Up

$123,361

Up $6,864 (+5.9%) from 2023

Net Income

Up

-$29,057

Up $4,401 (+13%) from 2023

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $804,485Liabilities 2010: $70,591Net Assets 2010: $733,8942010Assets 2011: $830,387Liabilities 2011: $67,499Net Assets 2011: $762,8882011Assets 2012: $813,617Liabilities 2012: $36,536Net Assets 2012: $777,0812012Assets 2013: $830,669Liabilities 2013: $31,610Net Assets 2013: $799,0592013Assets 2014: $803,143Liabilities 2014: $38,155Net Assets 2014: $764,9882014Assets 2015: $788,764Liabilities 2015: $26,576Net Assets 2015: $762,1882015Assets 2016: $785,017Liabilities 2016: $29,811Net Assets 2016: $755,2062016Assets 2017: $759,188Liabilities 2017: $28,629Net Assets 2017: $730,5592017Assets 2018: $754,823Liabilities 2018: $13,017Net Assets 2018: $741,8062018Assets 2019: $772,316Liabilities 2019: $22,309Net Assets 2019: $750,0072019Assets 2020: $753,395Liabilities 2020: $31,226Net Assets 2020: $722,1692020Assets 2021: $739,484Liabilities 2021: $30,066Net Assets 2021: $709,4182021Assets 2022: $736,338Liabilities 2022: $31,363Net Assets 2022: $704,9752022Assets 2023: $696,480Liabilities 2023: $24,963Net Assets 2023: $671,5172023Assets 2024: $665,802Liabilities 2024: $23,342Net Assets 2024: $642,4602024Assets 2025: $624,996Liabilities 2025: $22,353Net Assets 2025: $602,6432025

Highlighted filing

2024

Assets$665,802
Liabilities$23,342
Net Assets$642,460

Operations Trend

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

$200K$100K$0-$100KExpenses 2010: $164,4052010Expenses 2011: $181,9852011Expenses 2012: $175,4882012Expenses 2013: $165,7202013Revenue 2014: $158,132Expenses 2014: $192,203Net Income 2014: -$34,0712014Revenue 2015: $156,268Expenses 2015: $159,068Net Income 2015: -$2,8002015Revenue 2016: $125,223Expenses 2016: $132,205Net Income 2016: -$6,9822016Revenue 2017: $142,256Expenses 2017: $166,903Net Income 2017: -$24,6472017Revenue 2018: $140,926Expenses 2018: $129,679Net Income 2018: $11,2472018Revenue 2019: $123,822Expenses 2019: $115,621Net Income 2019: $8,2012019Revenue 2020: $68,747Expenses 2020: $96,585Net Income 2020: -$27,8382020Revenue 2021: $65,436Expenses 2021: $78,187Net Income 2021: -$12,7512021Revenue 2022: $110,315Expenses 2022: $114,758Net Income 2022: -$4,4432022Revenue 2023: $83,039Expenses 2023: $116,497Net Income 2023: -$33,4582023Revenue 2024: $94,304Expenses 2024: $123,361Net Income 2024: -$29,0572024Revenue 2025: $79,817Expenses 2025: $119,634Net Income 2025: -$39,8172025

Highlighted filing

2024

Revenue$94,304
Expenses$123,361
Net Income-$29,057
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Jul 18, 2024
Return Version
2023v5.1
Gross Receipts
$353,913
Mission and Program Overview

Mission

To instill the principles of charity and american patriotism. To serve people through benevolent programs. To recognize a belief in god. To cultivate fellowhip as a fraternal organization. To demonstrate that elks care and elks share.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$671,517$642,460▼ $29,057
Savings and Temporary Cash Investments$331,711$311,375▼ $20,336
Land, Buildings, and Equipment, Net$306,581$298,444▼ $8,137
Cash and Non-Interest-Bearing Accounts$44,876$43,210▼ $1,666
Inventories for Sale or Use$13,312$12,203▼ $1,109
Accounts Receivable-$570-
Total Assets$696,480$665,802▼ $30,678
Liabilities
Deferred Revenue$16,511$16,049▼ $462
Accounts Payable and Accrued Expenses$8,452$7,293▼ $1,159
Total Liabilities$24,963$23,342▼ $1,621
Net Assets / Fund Balance
Total Net Assets Fund Balance$671,517$642,460▼ $29,057
Total Liabilities and Net Assets / Fund Balance$696,480$665,802▼ $30,678

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$298,444$477,899$776,343
Compensation and Service Providers

Employees

NameTitleBaseTotal
Amy WebsterSecretary$1,800$1,800

Board Members and Trustees

NameTitle
Chris ChandlerTrustee
Chris OsbornTrustee
Colton GreenTrustee
Eddie IdlerTrustee
Ron ManlyTrustee
Christina ManlyEsteemed Leading Knight
Charles HewittEsteemed Lecturing Knight
Art RoybalEsteemed Loyal Knight
Jared Crabtree JrExalted Ruler
Tammy SwisherTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$32,608
Investment Income
$16,631
Other Revenue
$45,065
Change in Net Assets
$-29,057
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$116,846
Salaries, Compensation, and Employee Benefits$6,515
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$17,353--$17,353
Payments to Affiliates$11,771--$11,771
Insurance$10,377--$10,377
Depreciation Depletion$8,137--$8,137
Office Expenses$7,066--$7,066
All Other Expenses$6,572--$6,572
Other Salaries and Wages$5,700--$5,700
Fees for Services Accounting$5,277--$5,277
Other Expenses$1,275--$1,275
Conferences and Meetings$1,080--$1,080
Payroll Taxes$815--$815
Total Functional Expenses$123,361$0$0$123,361
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$145,849
Gaming Direct Expenses$124,900
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Members receive a monthly newsletter, have full access to lodge facilities and fuctions, and receive member benefits through the state and national organization.

Member election for additional members Part VI line 7A

Members of the governing body are elected, voted, and approved by the members.

Governing body decisions Part VI line 7B

Decisions of the governing body are subject to approval by the members.

Form 990 governing body review Part VI line 11

The governing body reviews, votes, and approves the tax return.

Conflict of interest policy compliance Part VI line 12C

Conflicts of interest must be disclosed to the board of directors.

Governing documents etc available to public Part VI line 19

The 990 tax return and other public information is provided upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent Protective Order of Elks
EIN
84-0147020
Address
PO BOX 672, LAMAR, CO 81052

Signing Officer

Name
Amy Webster
Title
Officer
Phone
7193367886
Signed
2024-07-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jared Crabtree Jr
Formed
1915
Legal Domicile
Co
Voting Board Members
11
Independent Board Members
11
Employees
10

Preparer

Firm
Anderson & Company LLC
Address
PO Box 1077, Lamar, CO 81052
Preparer
Gary L Anderson
Phone
7193367785
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JARED CRABTREE JR
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER DUES AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1LODGE ACTIVITIES INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt027546
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15062
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt027546
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15062
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0-16310
IRS990/PYOtherExpensesAmt0108372
IRS990/PYOtherRevenueAmt066169
IRS990/PYProgramServiceRevenueAmt033180
IRS990/PYRevenuesLessExpensesAmt0-33458
IRS990/PYSalariesCompEmpBnftPaidAmt08125
IRS990/PYTotalExpensesAmt0116497
IRS990/PYTotalRevenueAmt083039
IRS990/ReconcilationRevenueExpnssAmt0-29057
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt094304
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0671517
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0642460
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0331711
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0311375
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0298444
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0477899
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0776343
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0298444
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt051229
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt052117
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0103346
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0124900
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt066058
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt02600
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt077191
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0145849
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt020949
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt021554
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt010632
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt010922
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0JOHN UNRUH
IRS990ScheduleG/GamingManagerServicesProvTxt0GAMING MANAGER
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0JOHN UNRUH
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0LAMAR
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0LAMAR
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0CO
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd081052
IRS990ScheduleG/StatesWhereGamingConductedCd0CO
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS RECEIVE A MONTHLY NEWSLETTER, HAVE FULL ACCESS TO LODGE FACILITIES AND FUCTIONS, AND RECEIVE MEMBER BENEFITS THROUGH THE STATE AND NATIONAL ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE GOVERNING BODY ARE ELECTED, VOTED, AND APPROVED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BODY REVIEWS, VOTES, AND APPROVES THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONFLICTS OF INTEREST MUST BE DISCLOSED TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 990 TAX RETURN AND OTHER PUBLIC INFORMATION IS PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0696480
IRS990/TotalAssetsEOYAmt0665802
IRS990/TotalAssetsGrp/BOYAmt0696480
IRS990/TotalAssetsGrp/EOYAmt0665802
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0123361
IRS990/TotalFunctionalExpensesGrp/TotalAmt0123361
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt024963
IRS990/TotalLiabilitiesEOYAmt023342
IRS990/TotalLiabilitiesGrp/BOYAmt024963
IRS990/TotalLiabilitiesGrp/EOYAmt023342
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0671517
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0642460
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0123361
IRS990/TotalProgramServiceRevenueAmt032608
IRS990/TotalReportableCompFromOrgAmt01800
IRS990/TotalRevenueGrp/ExclusionAmt016631
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt077673
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt094304
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0696480
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0665802
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0LAMAR
IRS990/USAddress/CityNm0LAMAR
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd081052
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AMY WEBSTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum07193367886
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT PROTECTIVE ORDER OF ELKS
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0840147020
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 672
ReturnHeader/Filer/USAddress/CityNm0LAMAR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd081052
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0923882881
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Anderson & Company LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 1077
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lamar
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO

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.$6.25$0.22$6.03$0.80$1.20$0.40
2024Detailed filing. Detailed filing data is available for this year.$6.66$0.23$6.42$0.94$1.23$0.29
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.96$0.25$6.72$0.83$1.16$0.33
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.36$0.31$7.05$1.10$1.15$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.39$0.30$7.09$0.65$0.78$0.13
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.53$0.31$7.22$0.69$0.97$0.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.72$0.22$7.50$1.24$1.16$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.55$0.13$7.42$1.41$1.30$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.59$0.29$7.31$1.42$1.67$0.25
2016Detailed filing. Detailed filing data is available for this year.$7.85$0.30$7.55$1.25$1.32$0.07
2015Detailed filing. Detailed filing data is available for this year.$7.89$0.27$7.62$1.56$1.59$0.03
2014Detailed filing. Detailed filing data is available for this year.$8.03$0.38$7.65$1.58$1.92$0.34
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.31$0.32$7.99$1.66
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.14$0.37$7.77$1.75
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.30$0.67$7.63$1.82
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.04$0.71$7.34$1.64