Civic Intelligence

Benevolent & Protective Order of Elks

990 • Fiscal year 2016 • EIN 84-0205921

Apr 01, 2015 to Mar 31, 2016 • Filed on Jun 13, 2016

PO Box 647Ouray, CO 81427-0647

(970) 325-4510

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.05x

Higher debt load relative to assets than 63% of similar nonprofits.

2016 filings • 501(c)8 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

69th percentile

0.13x

Higher debt load relative to revenue than 69% of similar nonprofits.

2016 filings • 501(c)8 • <$500k nonprofits • Source year 2016

Net Margin

41st percentile

-0.9%

Higher net margin than 41% of similar nonprofits.

2016 filings • 501(c)8 • <$500k nonprofits • Source year 2016

Top Officer Pay

87th percentile

$3,000

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

2016 filings • 501(c)8 • <$500k nonprofits • Source year 2016

Asset Growth

44th percentile

-0.7%

Faster asset growth than 44% of similar nonprofits.

2016 filings • 501(c)8 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

44th percentile

-2.0%

Faster revenue growth than 44% of similar nonprofits.

2016 filings • 501(c)8 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$181,934

Down $1,197 (-0.7%) from 2015

Net Assets

Down

$172,462

Down $653 (-0.4%) from 2015

Liabilities

Down

$9,472

Down $544 (-5.4%) from 2015

Revenue

Down

$71,443

Down $1,487 (-2.0%) from 2015

Expenses

Down

$72,096

Down $3,948 (-5.2%) from 2015

Net Income

Up

-$653

Up $2,461 (+79%) from 2015

Historical Trend

Balance Sheet Trend

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

$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

2016

Assets$181,934
Liabilities$9,472
Net Assets$172,462

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$71,443
Expenses$72,096
Net Income-$653
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Jun 13, 2016
Return Version
2015v2.1
Gross Receipts
$107,216
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.

Operate for the benefit of members and perform charitable work within the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$173,115$172,462▼ $653
Land, Buildings, and Equipment, Net$78,091$95,266▲ $17,175
Cash and Non-Interest-Bearing Accounts$13,249$29,946▲ $16,697
Savings and Temporary Cash Investments$65,452$27,453▼ $37,999
Inventories for Sale or Use$3,339$6,269▲ $2,930
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$183,131$181,934▼ $1,197
Other Assets Total$23,000$23,000→ $0
Liabilities
Deferred Revenue$9,751$8,955▼ $796
Accounts Payable and Accrued Expenses$265$517▲ $252
Total Liabilities$10,016$9,472▼ $544
Net Assets / Fund Balance
Total Net Assets Fund Balance$173,115$172,462▼ $653
Total Liabilities and Net Assets / Fund Balance$183,131$181,934▼ $1,197

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$90,178$131,870$222,048
Equipment$2,588$72,831$75,419
Land$2,500-$2,500
Other Assets Org$23,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jill ScheuSecretaryPT$3,000$3,000
Susan LeverenzTreasurerPT$2,400$2,400

Board Members and Trustees

NameTitle
James PettengillTrustee
Jason PerkinsTrustee
Karen JohnsonTrustee
Kathy PettengillTrustee
Leah WesselingChaplain
John LorimerEsquire
Julie WesselingExalted Ruler
Steve MartinezInner Guard
Danny WesselingLeading Knight
Robin GavrielLecturing Knight
Amber PerkinsLoyal Knight
E Lynn OlinTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$25,328
Program Service Revenue
$9,048
Investment Income
$19
Other Revenue
$37,048
All Other Contributions
$7,678
Change in Net Assets
$-653
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$62,441
Grants and Similar Amounts Paid$9,655
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$13,331
Occupancy---$10,366
Grants to Domestic Individuals---$9,655
Depreciation Depletion---$6,026
Insurance---$5,100
Conferences and Meetings---$4,586
Other Expenses---$3,370
Fees for Services Accounting---$2,825
Advertising---$346
Office Expenses---$41
Total Functional Expenses$0$0$0$72,096
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,819
Gaming Gross Income$18,555
Fundraising Direct Expenses$11,780
Gaming Direct Expenses$8,052
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various$20,819$20,819$11,780$9,039
Total Events$20,819$20,819$11,780$9,039
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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 A, Line 2

Family relationship: kathy pettengill and james pettengill family relationship: danny wesseling, julie wesseling and leah wesseling family relationship: jason perkins and amber perkins

Form 990, Part VI, Section B, Line 11

Board members review form 990 prior to its submission to the irs.

Form 990, Part VI, Section C, Line 19

Governing documents, financial statements and other data available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks
EIN
84-0205921
Phone
9703254510
Address
PO BOX 647, OURAY, CO 81427-0647

Signing Officer

Name
Julie Wesseling
Title
Exalted Ruler
Phone
9706265058
Signed
2016-06-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Wesseling
Formed
1899
Legal Domicile
Co
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
25

Preparer

Firm
Donald R Moreland & Associates Pc
Address
1675 EAST NIAGARA ROAD, MONTROSE, CO 81401
Preparer
Donald R Moreland
Phone
9702493424
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Other taxes 2,433. Lodge activities 1,621. Miscellaneous 1,409. Members use of hall expense 1,080. Licenses & permits 959. Postage 912. Bulletin 768. Repairs & maintenance 705. Telephone 653. State assn. Per capita 625. Bank fees 569. Wedding expenses 568. Youth activities 396. Special events 341. Dues and subscriptions 225. Dignitary ent 67.

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IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERS USE OF HALL
IRS990/ProgramServiceRevenueGrp/Desc1LODGE ACTIVITIES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04671
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14377
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04671
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14377
IRS990/ProgSrvcAccomActy2Grp/Desc0SCHOLARSHIPS AND EDUCATIONAL ASSISTANCE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0402
IRS990/ProgSrvcAccomActy3Grp/Desc0LODGE ACTIVITIES FOR MEMBERS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01621
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt023964
IRS990/PYGrantsAndSimilarPaidAmt07757
IRS990/PYInvestmentIncomeAmt037
IRS990/PYOtherExpensesAmt068287
IRS990/PYOtherRevenueAmt034884
IRS990/PYProgramServiceRevenueAmt014045
IRS990/PYRevenuesLessExpensesAmt0-3114
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt076044
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt072930
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-653
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt065452
IRS990/SavingsAndTempCashInvstGrp/EOYAmt027453
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt090178
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0131870
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0222048
IRS990ScheduleD/EquipmentGrp/BookValueAmt02588
IRS990ScheduleD/EquipmentGrp/DepreciationAmt072831
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt075419
IRS990ScheduleD/LandGrp/BookValueAmt02500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02500
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt023000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OTHER ASSETS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt095266
IRS990ScheduleD/TotalBookValueOtherAssetsAmt023000
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011780
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0VARIOUS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020819
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020819
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020819
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020819
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt09039
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt011780
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt011780
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt08052
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt08052
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt08052
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt018555
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt018555
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt010503
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd01
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0JULIE WESSELING
IRS990ScheduleG/GamingManagerServicesProvTxt0OVERSEES GAMING OPERATIONS. NO COMPENSATION RECEIVED.
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0JULIE WESSELING
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01604 PONDEROSA DRIVE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0RIDGWAY
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0CO
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd081432
IRS990ScheduleG/StatesWhereGamingConductedCd0CO
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt09655
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0MEDICAL, HOUSING, FOOD AND EDUCATIONAL ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt050
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0NOT APPLICABLE-NO GRANTS AWARDED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FAMILY RELATIONSHIP: KATHY PETTENGILL AND JAMES PETTENGILL FAMILY RELATIONSHIP: DANNY WESSELING, JULIE WESSELING AND LEAH WESSELING FAMILY RELATIONSHIP: JASON PERKINS AND AMBER PERKINS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS REVIEW FORM 990 PRIOR TO ITS SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER DATA AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHER TAXES 2,433. LODGE ACTIVITIES 1,621. MISCELLANEOUS 1,409. MEMBERS USE OF HALL EXPENSE 1,080. LICENSES & PERMITS 959. POSTAGE 912. BULLETIN 768. REPAIRS & MAINTENANCE 705. TELEPHONE 653. STATE ASSN. PER CAPITA 625. BANK FEES 569. WEDDING EXPENSES 568. YOUTH ACTIVITIES 396. SPECIAL EVENTS 341. DUES AND SUBSCRIPTIONS 225. DIGNITARY ENT 67.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0183131
IRS990/TotalAssetsEOYAmt0181934
IRS990/TotalAssetsGrp/BOYAmt0183131
IRS990/TotalAssetsGrp/EOYAmt0181934
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt025328
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt072096
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010016
IRS990/TotalLiabilitiesEOYAmt09472
IRS990/TotalLiabilitiesGrp/BOYAmt010016
IRS990/TotalLiabilitiesGrp/EOYAmt09472
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0173115
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0172462
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt011276
IRS990/TotalProgramServiceRevenueAmt09048
IRS990/TotalReportableCompFromOrgAmt05400
IRS990/TotalRevenueGrp/ExclusionAmt019561
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt026554
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt071443
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0183131
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0181934
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01604 PONDEROSA DR
IRS990/USAddress/CityNm0RIDGWAY
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd081432

Document Assets

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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