Civic Intelligence

Benevolent & Protective Order of Elks

990 • Fiscal year 2018 • EIN 84-0321157

Apr 01, 2017 to Mar 31, 2018 • Filed on Jun 18, 2018

123 South Main StGunnison, CO 81230-2332

(970) 641-1527

Siviq Scores

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

Liabilities / Assets

46th percentile

0.01x

Higher debt load relative to assets than 46% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

61st percentile

0.17x

Higher debt load relative to revenue than 61% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2018

Net Margin

69th percentile

13%

Higher net margin than 69% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

55th percentile

$4,200

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2018

Asset Growth

57th percentile

1.5%

Faster asset growth than 57% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

46th percentile

1.0%

Faster revenue growth than 46% of similar nonprofits.

2018 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,985,036

Up $29,138 (+1.5%) from 2017

Net Assets

Up

$1,956,891

Up $20,846 (+1.1%) from 2017

Liabilities

Up

$28,145

Up $8,292 (+42%) from 2017

Revenue

Up

$165,214

Up $1,556 (+1.0%) from 2017

Expenses

Up

$144,368

Up $10,546 (+7.9%) from 2017

Net Income

Down

$20,846

Down $8,990 (-30%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $1,892,969Liabilities 2012: $16,771Net Assets 2012: $1,876,1982012Assets 2013: $1,939,933Liabilities 2013: $18,882Net Assets 2013: $1,921,0512013Assets 2014: $1,991,888Liabilities 2014: $18,559Net Assets 2014: $1,973,3292014Assets 2015: $1,989,860Liabilities 2015: $19,923Net Assets 2015: $1,969,9372015Assets 2016: $1,928,290Liabilities 2016: $22,081Net Assets 2016: $1,906,2092016Assets 2017: $1,955,898Liabilities 2017: $19,853Net Assets 2017: $1,936,0452017Assets 2018: $1,985,036Liabilities 2018: $28,145Net Assets 2018: $1,956,8912018Assets 2019: $1,974,144Liabilities 2019: $23,326Net Assets 2019: $1,950,8182019Assets 2020: $1,898,151Liabilities 2020: $20,374Net Assets 2020: $1,877,7772020Assets 2021: $2,133,809Liabilities 2021: $19,546Net Assets 2021: $2,114,2632021Assets 2022: $2,150,528Liabilities 2022: $28,485Net Assets 2022: $2,122,0432022

Highlighted filing

2018

Assets$1,985,036
Liabilities$28,145
Net Assets$1,956,891

Operations Trend

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

$400K$200K$0-$200KExpenses 2012: $137,9242012Expenses 2013: $134,2452013Revenue 2014: $203,404Expenses 2014: $151,126Net Income 2014: $52,2782014Revenue 2015: $128,790Expenses 2015: $132,182Net Income 2015: -$3,3922015Revenue 2016: $71,581Expenses 2016: $135,309Net Income 2016: -$63,7282016Revenue 2017: $163,658Expenses 2017: $133,822Net Income 2017: $29,8362017Revenue 2018: $165,214Expenses 2018: $144,368Net Income 2018: $20,8462018Revenue 2019: $149,732Expenses 2019: $155,805Net Income 2019: -$6,0732019Revenue 2020: $64,103Expenses 2020: $137,144Net Income 2020: -$73,0412020Revenue 2021: $376,864Expenses 2021: $140,378Net Income 2021: $236,4862021Revenue 2022: $148,753Expenses 2022: $140,973Net Income 2022: $7,7802022

Highlighted filing

2018

Revenue$165,214
Expenses$144,368
Net Income$20,846
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Jun 18, 2018
Return Version
2017v2.2
Gross Receipts
$1,000,661
Mission and Program Overview

Mission

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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$1,742,935$1,775,676▲ $32,741
Investments in Publicly Traded Securities$1,094,452$1,278,880▲ $184,428
Investments Other Securities$691,119$523,716▼ $167,403
Pd in Cap Srpls Land Bldg Eqp Fund$193,110$181,215▼ $11,895
Cash and Non-Interest-Bearing Accounts$65,597$81,546▲ $15,949
Savings and Temporary Cash Investments$48,496$49,516▲ $1,020
Land, Buildings, and Equipment, Net$50,675$44,506▼ $6,169
Inventories for Sale or Use$5,559$6,872▲ $1,313
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$1,955,898$1,985,036▲ $29,138
Liabilities
Deferred Revenue$16,611$16,948▲ $337
Accounts Payable and Accrued Expenses$3,242$11,197▲ $7,955
Total Liabilities$19,853$28,145▲ $8,292
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,936,045$1,956,891▲ $20,846
Total Liabilities and Net Assets / Fund Balance$1,955,898$1,985,036▲ $29,138

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,033$290,635$294,668
Other Land Buildings$31,473$117,618$149,091
Land$9,000-$9,000
Other Securities$523,716--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kurt a BiesemeyerTreasurerPT$4,200$4,200
Lu Ann WhitingTrustee-$4,200$4,200
Glenn R CalkinsPast SecretaryPT$3,600$3,600

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$29,536
Program Service Revenue
$5,129
Investment Income
$83,405
Other Revenue
$47,144
All Other Contributions
$7,865
Change in Net Assets
$20,846
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$87,266
Grants and Similar Amounts Paid$35,852
Salaries, Compensation, and Employee Benefits$21,250
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals---$35,852
Fees for Service Investment Mgmnt Fees---$13,968
Current Officers, Directors, Trustees, and Key Employees---$12,000
Occupancy---$11,898
All Other Expenses---$7,689
Conferences and Meetings---$6,429
Fees for Services Accounting---$6,404
Other Salaries and Wages---$6,264
Insurance---$6,256
Depreciation Depletion---$6,169
Payroll Taxes---$2,986
Office Expenses---$2,878
Other Expenses---$2,569
Total Functional Expenses$0$0$0$144,368
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$61,510
Gaming Direct Expenses$33,807
Fundraising Gross Income$7,351
Fundraising Direct Expenses$4,932
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
CATTLEMEN'S DAYS$7,351$7,351$4,932$2,419
Total Events$7,351$7,351$4,932$2,419
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 B, Line 11B

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

Form 990, Part VI, Section C, Line 18

Governing documents, conflict of interest policy and financial statements available to the public upon request.

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
84-0321157
Phone
9706411527
Address
123 SOUTH MAIN ST, GUNNISON, CO 81230-2332

Signing Officer

Name
Penny Wells
Title
Secretary
Phone
9706411527
Signed
2018-06-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Yeamans
Formed
1939
Legal Domicile
Co
Voting Board Members
5
Independent Board Members
5
Employees
13
Volunteers
75

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 XII, LINE 2C:

No change in the oversight process or selection process during the tax year.

Raw XML AppendixShowing 400 of 473 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/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2NATIONAL AND STATE DUES
IRS990/OtherExpensesGrp/Desc3NEWSLETTER
IRS990/OtherExpensesGrp/TotalAmt011750
IRS990/OtherExpensesGrp/TotalAmt15780
IRS990/OtherExpensesGrp/TotalAmt25476
IRS990/OtherExpensesGrp/TotalAmt32569
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc1INC (DEC) FAIR VAL-INV
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03767
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1-9466
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03767
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1-9466
IRS990/OtherRevenueTotalAmt0-5699
IRS990/OtherSalariesAndWagesGrp/TotalAmt06264
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt02986
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0193110
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0181215
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CHRISTOPHER YEAMANS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERS USE OF HALL
IRS990/ProgramServiceRevenueGrp/Desc1LODGE ACTIVITIES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04525
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1604
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04525
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1604
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE MEDICAL, HOUSING, FOOD AND OTHER CHARITABLE ASSISTANCE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt017935
IRS990/ProgSrvcAccomActy3Grp/Desc0YOUTH ACTIVITIES
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt04417
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt032117
IRS990/PYGrantsAndSimilarPaidAmt029200
IRS990/PYInvestmentIncomeAmt082814
IRS990/PYOtherExpensesAmt085322
IRS990/PYOtherRevenueAmt046128
IRS990/PYProgramServiceRevenueAmt02599
IRS990/PYRevenuesLessExpensesAmt029836
IRS990/PYSalariesCompEmpBnftPaidAmt019300
IRS990/PYTotalExpensesAmt0133822
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0163658
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt020846
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt048496
IRS990/SavingsAndTempCashInvstGrp/EOYAmt049516
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt04033
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0290635
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0294668
IRS990ScheduleD/LandGrp/BookValueAmt09000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt09000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt031473
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0117618
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0149091
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0523716
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CERTIFICATES OF DEPOSIT
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt044506
IRS990ScheduleD/TotalBookValueSecuritiesAmt0523716
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt04932
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CATTLEMEN'S DAYS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt07351
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt07351
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt07351
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt07351
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt02419
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04932
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04932
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt027756
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt06051
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt033807
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt033807
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt050478
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt011032
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt061510
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt027703
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0KURT BIESEMEYER
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0KURT BIESEMEYER
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 1611
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0GUNNISON
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0CO
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd0812301611
IRS990ScheduleG/StatesWhereGamingConductedCd0CO
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt035852
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0MEDICAL, HOUSING, FOOD AND EDUCATIONAL ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt075
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCHEDULE I PART 1, LINE 1: NOT APPLICABLE-NO GRANTS AWARDED
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS REVIEW FORM 990 PRIOR TO ITS SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER DATA AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO CHANGE IN THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00

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