Civic Intelligence

Benevolent & Protective Order of Elks

EIN 84-0205921 • 501(c)8 • Ouray, CO

Profile

To support the veterans and youth of the community by providing charitable assistance through food, housing, medical and other services.

PO Box 647Ouray, CO 81427

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

83rd percentile

0.16x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

89th percentile

0.42x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Net Margin

23rd percentile

-16%

Higher net margin than 23% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Top Officer Pay

90th percentile

$3,000

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

501(c)8 • <$500k nonprofits • Source year 2025

Asset Growth

35th percentile

-4.7%

Faster asset growth than 35% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

68th percentile

12%

Faster revenue growth than 68% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$274,946

Down $13,481 (-4.7%) from 2024

Liabilities

Up

$45,143

Up $3,868 (+9.4%) from 2024

Net Assets

Down

$229,803

Down $17,349 (-7.0%) from 2024

Revenue

Up

$107,713

Up $11,282 (+12%) from 2024

Expenses

Up

$125,203

Up $29,806 (+31%) from 2024

Net Income

Down

-$17,490

Down $18,524 (-1791%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2012: $180,852Liabilities 2012: $11,216Net Assets 2012: $169,6362012Assets 2013: $179,442Liabilities 2013: $10,690Net Assets 2013: $168,7522013Assets 2014: $186,075Liabilities 2014: $9,846Net Assets 2014: $176,2292014Assets 2015: $183,131Liabilities 2015: $10,016Net Assets 2015: $173,1152015Assets 2016: $181,934Liabilities 2016: $9,472Net Assets 2016: $172,4622016Assets 2017: $180,868Liabilities 2017: $8,608Net Assets 2017: $172,2602017Assets 2018: $177,476Liabilities 2018: $18,051Net Assets 2018: $159,4252018Assets 2019: $196,664Liabilities 2019: $15,455Net Assets 2019: $181,2092019Assets 2020: $218,020Liabilities 2020: $12,987Net Assets 2020: $205,0332020Assets 2021: $217,981Liabilities 2021: $19,742Net Assets 2021: $198,2392021Assets 2022: $253,856Liabilities 2022: $19,856Net Assets 2022: $234,0002022Assets 2023: $295,619Liabilities 2023: $49,501Net Assets 2023: $246,1182023Assets 2024: $288,427Liabilities 2024: $41,275Net Assets 2024: $247,1522024Assets 2025: $274,946Liabilities 2025: $45,143Net Assets 2025: $229,8032025

Highlighted filing

2025

Assets$274,946
Liabilities$45,143
Net Assets$229,803

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2012: $61,060Expenses 2012: $70,042Net Income 2012: -$8,9822012Revenue 2013: $61,218Expenses 2013: $62,102Net Income 2013: -$8842013Revenue 2014: $76,896Expenses 2014: $69,419Net Income 2014: $7,4772014Revenue 2015: $72,930Expenses 2015: $76,044Net Income 2015: -$3,1142015Revenue 2016: $71,443Expenses 2016: $72,096Net Income 2016: -$6532016Revenue 2017: $97,970Expenses 2017: $98,401Net Income 2017: -$4312017Revenue 2018: $65,717Expenses 2018: $79,764Net Income 2018: -$14,0472018Revenue 2019: $119,175Expenses 2019: $97,391Net Income 2019: $21,7842019Revenue 2020: $105,456Expenses 2020: $81,801Net Income 2020: $23,6552020Revenue 2021: $67,727Expenses 2021: $74,521Net Income 2021: -$6,7942021Revenue 2022: $124,429Expenses 2022: $88,668Net Income 2022: $35,7612022Revenue 2023: $118,489Expenses 2023: $106,369Net Income 2023: $12,1202023Revenue 2024: $96,431Expenses 2024: $95,397Net Income 2024: $1,0342024Revenue 2025: $107,713Expenses 2025: $125,203Net Income 2025: -$17,4902025

Highlighted filing

2025

Revenue$107,713
Expenses$125,203
Net Income-$17,490

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.75$0.45$2.30$1.08$1.25$0.17
2024Detailed filing. Detailed filing data is available for this year.$2.88$0.41$2.47$0.96$0.95$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.96$0.50$2.46$1.18$1.06$0.12
2022Detailed filing. Detailed filing data is available for this year.$2.54$0.20$2.34$1.24$0.89$0.36
2021Detailed filing. Detailed filing data is available for this year.$2.18$0.20$1.98$0.68$0.75$0.07
2020Summary only. Only limited summary data is available for this year.$2.18$0.13$2.05$1.05$0.82$0.24
2019Summary only. Only limited summary data is available for this year.$1.97$0.15$1.81$1.19$0.97$0.22
2018Summary only. Only limited summary data is available for this year.$1.77$0.18$1.59$0.66$0.80$0.14
2017Summary only. Only limited summary data is available for this year.$1.81$0.09$1.72$0.98$0.98$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.82$0.09$1.72$0.71$0.72$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.83$0.10$1.73$0.73$0.76$0.03
2014Summary only. Only limited summary data is available for this year.$1.86$0.10$1.76$0.77$0.69$0.07
2013Summary only. Only limited summary data is available for this year.$1.79$0.11$1.69$0.61$0.62$0.01
2012Summary only. Only limited summary data is available for this year.$1.81$0.11$1.70$0.61$0.70$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jul 8, 2025
Return Version
2024v5.2
Gross Receipts
$205,242
Mission and Program Overview

Mission

To support the veterans and youth of the community by providing charitable assistance through food, housing, medical and other services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$91,962$109,315▲ $17,353
Cash and Non-Interest-Bearing Accounts$132,896$103,941▼ $28,955
Savings and Temporary Cash Investments$33,008$32,249▼ $759
Inventories for Sale or Use$5,518$5,518→ $0
Prepaid Expenses and Deferred Charges$947$223▼ $724
Accounts Receivable$596$200▼ $396
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$288,427$274,946▼ $13,481
Other Assets Total$23,500$23,500→ $0
Liabilities
Deferred Revenue$38,127$36,365▼ $1,762
Accounts Payable and Accrued Expenses$3,145$8,778▲ $5,633
Other Liabilities$3--
Total Liabilities$41,275$45,143▲ $3,868
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$162,403$169,348▲ $6,945
Net Assets With Donor Restrictions$84,749$60,455▼ $24,294
Total Net Assets Fund Balance$247,152$229,803▼ $17,349
Total Liabilities and Net Assets / Fund Balance$288,427$274,946▼ $13,481

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$51,068$181,939$233,007
Other Land Buildings$3,905$77,480$81,385
Leasehold Improvements$45,320$9,128$54,448
Equipment$6,522$25,196$31,718
Land$2,500-$2,500
Other Assets Org$23,500--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jill ScheuSecretaryPT$3,000$3,000
Lizbeth OwensTreasurerPT$3,000$3,000

Board Members and Trustees

NameTitle
Bette MaurerDirector
Eric HavelickDirector
Robert BurnsDirector
Steven ScheuExecutive Director
Bill TrainorTrustee
Robert RummelTrustee
Tom TylerTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$38,577
Program Service Revenue
$49,666
Investment Income
$811
Other Revenue
$18,659
Change in Net Assets
$-17,490
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$103,885
Total Fundraising Expense$6,380
Salaries, Compensation, and Employee Benefits$6,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$29,218$1,719$3,437$34,374
Benefits to Members$15,318--$15,318
Insurance$12,048$709$1,417$14,174
Depreciation Depletion$9,983$587$1,175$11,745
Conferences and Meetings$6,557--$6,557
Current Officers, Directors, Trustees, and Key Employees$6,000--$6,000
Office Expenses$2,205$130$259$2,594
Advertising$2,320--$2,320
Fees for Services Accounting$642$38$75$755
Other Expenses$128$8$15$151
Interest$15$1$2$18
Total Functional Expenses$115,631$3,192$6,380$125,203
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$39,443
Gaming Direct Expenses$34,527
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
No
Management duties delegated
No

Governance Explanations

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

Copy is provided for officer review before filing.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks
EIN
84-0205921
Phone
9703254510
Address
PO Box 647, Ouray, CO 81427

Signing Officer

Name
Steve Scheu
Title
Executive Director
Signed
2025-07-08
Discuss with paid preparer
Yes

Organization Details

Formed
1899
Legal Domicile
Co
Voting Board Members
368
Independent Board Members
368
Employees
0
Volunteers
34

Preparer

Firm
Chimney Peak Financial Services LLC
Address
PO Box 1404 913 Clinton St, Ridgway, CO 81432
Preparer
Julie Wesseling
Phone
9707292079
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt04916
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt04916
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt012195
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt012195
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01548
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt01548
IRS990/NetUnrelatedBusTxblIncmAmt0548
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0162403
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0169348
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt03437
IRS990/OccupancyGrp/ManagementAndGeneralAmt01719
IRS990/OccupancyGrp/ProgramServicesAmt029218
IRS990/OccupancyGrp/TotalAmt034374
IRS990/OfficeExpensesGrp/FundraisingAmt0259
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0130
IRS990/OfficeExpensesGrp/ProgramServicesAmt02205
IRS990/OfficeExpensesGrp/TotalAmt02594
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt023500
IRS990/OtherAssetsTotalGrp/EOYAmt023500
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Other Charitable Events
IRS990/OtherExpensesGrp/Desc1Scholarships
IRS990/OtherExpensesGrp/Desc2Bowling expenses
IRS990/OtherExpensesGrp/Desc3UBI tax
IRS990/OtherExpensesGrp/FundraisingAmt015
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08
IRS990/OtherExpensesGrp/ProgramServicesAmt021145
IRS990/OtherExpensesGrp/ProgramServicesAmt16500
IRS990/OtherExpensesGrp/ProgramServicesAmt23552
IRS990/OtherExpensesGrp/ProgramServicesAmt3128
IRS990/OtherExpensesGrp/TotalAmt021145
IRS990/OtherExpensesGrp/TotalAmt16500
IRS990/OtherExpensesGrp/TotalAmt23552
IRS990/OtherExpensesGrp/TotalAmt3151
IRS990/OtherLiabilitiesGrp/BOYAmt03
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0947
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0223
IRS990/PriorPeriodAdjustmentsAmt0141
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624110
IRS990/ProgramServiceRevenueGrp/BusinessCd1624110
IRS990/ProgramServiceRevenueGrp/Desc0Building Fund
IRS990/ProgramServiceRevenueGrp/Desc1Lodge Activities
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt019132
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt130534
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt019132
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt130534
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt013094
IRS990/PYContributionsGrantsAmt034482
IRS990/PYGrantsAndSimilarPaidAmt03500
IRS990/PYInvestmentIncomeAmt0580
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt072803
IRS990/PYOtherRevenueAmt024782
IRS990/PYProgramServiceRevenueAmt036587
IRS990/PYRevenuesLessExpensesAmt01034
IRS990/PYSalariesCompEmpBnftPaidAmt06000
IRS990/PYTotalExpensesAmt095397
IRS990/PYTotalRevenueAmt096431
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-17490
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt05000
IRS990/RentalIncomeOrLossGrp/PersonalAmt01548
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt033008
IRS990/SavingsAndTempCashInvstGrp/EOYAmt032249
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt051068
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0181939
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0233007
IRS990ScheduleD/EquipmentGrp/BookValueAmt06522
IRS990ScheduleD/EquipmentGrp/DepreciationAmt025196
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt031718
IRS990ScheduleD/LandGrp/BookValueAmt02500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt045320
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt09128
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt054448
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt023500
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Other LT Assets
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03905
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt077480
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt081385
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0109315
IRS990ScheduleD/TotalBookValueOtherAssetsAmt023500
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt011912
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt012818
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0179
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt024909
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt034527
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt019197
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt019827
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0419
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt039443
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt04916
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt09618
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt09618
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0CO
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Copy is provided for officer review before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0288427
IRS990/TotalAssetsEOYAmt0274946
IRS990/TotalAssetsGrp/BOYAmt0288427
IRS990/TotalAssetsGrp/EOYAmt0274946
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt038577
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06380
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03192
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0115631

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