Civic Intelligence

Benevolent & Protective Order of Elks of the USA Lodge No 1440

990 • Fiscal year 2017 • EIN 85-0022487

Apr 01, 2016 to Mar 31, 2017 • Filed on Jun 28, 2017

PO Box 40Gallup, NM 87301

(505) 863-3462

Siviq Scores

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

Liabilities / Assets

85th percentile

0.34x

Higher debt load relative to assets than 85% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

82nd percentile

0.59x

Higher debt load relative to revenue than 82% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Net Margin

23rd percentile

-8.8%

Higher net margin than 23% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

81st percentile

$7,200

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2017

Asset Growth

11th percentile

-6.1%

Faster asset growth than 11% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

21st percentile

-13%

Faster revenue growth than 21% of similar nonprofits.

2017 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$213,617

Down $13,834 (-6.1%) from 2016

Net Assets

Down

$140,764

Down $10,074 (-6.7%) from 2016

Liabilities

Down

$72,853

Down $3,760 (-4.9%) from 2016

Revenue

Down

$123,852

Down $18,799 (-13%) from 2016

Expenses

Down

$134,770

Down $38,141 (-22%) from 2016

Net Income

Up

-$10,918

Up $19,342 (+64%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $314,839Liabilities 2011: $7,310Net Assets 2011: $307,5292011Assets 2012: $278,723Liabilities 2012: $25,868Net Assets 2012: $252,8552012Assets 2013: $249,147Liabilities 2013: $29,457Net Assets 2013: $219,6902013Assets 2014: $241,304Liabilities 2014: $38,502Net Assets 2014: $202,8022014Assets 2015: $205,190Liabilities 2015: $24,047Net Assets 2015: $181,1432015Assets 2016: $227,451Liabilities 2016: $76,613Net Assets 2016: $150,8382016Assets 2017: $213,617Liabilities 2017: $72,853Net Assets 2017: $140,7642017Assets 2018: $162,462Liabilities 2018: $82,810Net Assets 2018: $79,6522018Assets 2019: $145,546Liabilities 2019: $55,693Net Assets 2019: $89,8532019Assets 2020: $244,778Liabilities 2020: $42,762Net Assets 2020: $202,0162020Assets 2021: $198,385Liabilities 2021: $2,400Net Assets 2021: $195,9852021Assets 2022: $337,998Liabilities 2022: $8,534Net Assets 2022: $329,4642022Assets 2023: $312,103Liabilities 2023: $27,096Net Assets 2023: $285,0072023Assets 2024: $464,449Liabilities 2024: $45,026Net Assets 2024: $419,4232024Assets 2025: $442,932Liabilities 2025: $415,358Net Assets 2025: $27,5742025

Highlighted filing

2017

Assets$213,617
Liabilities$72,853
Net Assets$140,764

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $241,5732011Revenue 2012: $56,425Expenses 2012: $100,593Net Income 2012: -$44,1682012Revenue 2013: $35,394Expenses 2013: $68,151Net Income 2013: -$32,7572013Revenue 2014: $85,106Expenses 2014: $100,900Net Income 2014: -$15,7942014Revenue 2015: $2,560,245Expenses 2015: $2,582,394Net Income 2015: -$22,1492015Revenue 2016: $142,651Expenses 2016: $172,911Net Income 2016: -$30,2602016Revenue 2017: $123,852Expenses 2017: $134,770Net Income 2017: -$10,9182017Revenue 2018: $161,511Expenses 2018: $224,807Net Income 2018: -$63,2962018Revenue 2019: $321,339Expenses 2019: $308,187Net Income 2019: $13,1522019Revenue 2020: $457,592Expenses 2020: $258,130Net Income 2020: $199,4622020Revenue 2021: $93,794Expenses 2021: $99,763Net Income 2021: -$5,9692021Revenue 2022: $340,768Expenses 2022: $212,543Net Income 2022: $128,2252022Revenue 2023: $131,960Expenses 2023: $325,982Net Income 2023: -$194,0222023Revenue 2024: $382,100Expenses 2024: $394,497Net Income 2024: -$12,3972024Revenue 2025: $335,980Expenses 2025: $727,837Net Income 2025: -$391,8572025

Highlighted filing

2017

Revenue$123,852
Expenses$134,770
Net Income-$10,918
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Jun 28, 2017
Return Version
2016v3.0
Gross Receipts
$525,761
Mission and Program Overview

Mission

Dedicaated to service in the state and local community through veterans services, furtherance of Americanism, care of the needy, activities for youth, various works of community betterment, and other benevolent and charitable activities and programs.

Dedicated to service in the state and local community through veterans services, furtherance of americanism, care of the needy, activities for youth, various works of community betterment, and other benevolent and charitable activities and programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$118,652$106,680▼ $11,972
Cash and Non-Interest-Bearing Accounts$84,325$81,745▼ $2,580
Investments in Publicly Traded Securities$21,733$22,450▲ $717
Inventories for Sale or Use$2,741$2,742▲ $1
Total Assets$227,451$213,617▼ $13,834
Liabilities
Accounts Payable and Accrued Expenses$61,954$56,289▼ $5,665
Deferred Revenue$14,659$16,564▲ $1,905
Total Liabilities$76,613$72,853▼ $3,760
Net Assets / Fund Balance
Unrestricted Net Assets$150,838$140,764▼ $10,074
Total Net Assets Fund Balance$150,838$140,764▼ $10,074
Total Liabilities and Net Assets / Fund Balance$227,451$213,617▼ $13,834

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$76,680$200,525-
Land$30,000--
Equipment-$191,450-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melanie AdairSecretaryPT$7,200$7,200
Benina MaldonadoTreasurer-$2,100$2,100

Board Members and Trustees

NameTitle
Edward GonzalesTrustee
Genaro ColonTrustee
Lorrin SharpTrustee
Rick CrainTrustee
Wally TylerTrustee
Ernest ThompsonExhalted Rul
Craig MaciasLeading Knig
Peter J CamposLecturing Kn
Tom MartinezLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$51,470
Program Service Revenue
$0
Investment Income
$4
Other Revenue
$72,378
Change in Net Assets
$-10,918
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$132,469
Grants and Similar Amounts Paid$2,301
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$24,708$24,708-$49,416
Fees for Services Accounting$6,157$6,157-$12,314
Depreciation Depletion$5,986$5,986-$11,972
Insurance$4,979$4,979-$9,958
Other Expenses$4,886$4,885-$9,771
Office Expenses$4,528$4,528-$9,056
Conferences and Meetings-$2,608-$2,608
Travel$1,219$1,218-$2,437
Grants to Domestic Orgs$2,301--$2,301
Fees for Services Legal-$429-$429
Total Functional Expenses$65,985$68,785$0$134,770
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$263,352
Gaming Direct Expenses$127,389
Professional Fundraising Fees$0
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, Page 6, Part VI, Line 11B

The form 990 is presented to the governing body for review and approval.

Form 990, Page 6, Part VI, Line 19

The governing documents are available for inspection at the lodge office located at 1112 susan avenue, gallup, nm 87301 during regular business hours.

Filing and Contact Details

Filer

Filer Name
Bpoe Lodge No 1440
EIN
85-0022487
Phone
5058633462
Address
PO BOX 40, GALLUP, NM 87301

Signing Officer

Name
Ernest Thompson
Title
Exhalted Ruler
Phone
5058633462
Signed
2017-06-28

Organization Details

Principal Officer
Ernest Thompson
Formed
1922
Legal Domicile
Nm
Voting Board Members
9
Independent Board Members
9
Employees
24

Preparer

Firm
Newberry & Associates Ltd
Address
407 S CLIFF DR A, GALLUP, NM 87301-6071
Preparer
Brett Newberry
Phone
5057226633
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Dedicated to service in the state and local community through veterans services, furtherance of americanism, care of the needy, activities for youth, various works of community betterment, and other benevolent and charitable activities and programs.

Form 990, Page 2, Part III, Line 4D

Service in the state and local community through veterans services, furtherance of americanism, care of benevolent and charitable activities and programs.

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IRS990/ProgSrvcAccomActyOtherGrp/Desc0SERVICE IN THE STATE AND LOCAL COMMUNITY THROUGH VETERANS SERVICES, FURTHERANCE OF AMERICANISM, CARE OF BENEVOLENT AND CHARITABLE ACTIVITIES AND PROGRAMS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt031537
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt02301
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt049100
IRS990/PYGrantsAndSimilarPaidAmt047696
IRS990/PYInvestmentIncomeAmt0908
IRS990/PYOtherExpensesAmt0125215
IRS990/PYOtherRevenueAmt092643
IRS990/PYRevenuesLessExpensesAmt0-30260
IRS990/PYTotalExpensesAmt0172911
IRS990/PYTotalRevenueAmt0142651
IRS990/ReconcilationRevenueExpnssAmt0-10918
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt03183
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0123852
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt076680
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0200525
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0277205
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0191450
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0191450
IRS990ScheduleD/LandGrp/BookValueAmt030000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt030000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0106680
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0127389
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0263352
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0263352
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0135963
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0127389
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0127389
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt07200
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0CASSANDRA M GOMEZ
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGE AND OPERATE CASINO
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0GREG PLESE
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0101 W AZTEC
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0GALLUP
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NM
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd087301
IRS990ScheduleG/StatesWhereGamingConductedCd0NM
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DEDICATED TO SERVICE IN THE STATE AND LOCAL COMMUNITY THROUGH VETERANS SERVICES, FURTHERANCE OF AMERICANISM, CARE OF THE NEEDY, ACTIVITIES FOR YOUTH, VARIOUS WORKS OF COMMUNITY BETTERMENT, AND OTHER BENEVOLENT AND CHARITABLE ACTIVITIES AND PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SERVICE IN THE STATE AND LOCAL COMMUNITY THROUGH VETERANS SERVICES, FURTHERANCE OF AMERICANISM, CARE OF BENEVOLENT AND CHARITABLE ACTIVITIES AND PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PRESENTED TO THE GOVERNING BODY FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS ARE AVAILABLE FOR INSPECTION AT THE LODGE OFFICE LOCATED AT 1112 SUSAN AVENUE, GALLUP, NM 87301 DURING REGULAR BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0227451
IRS990/TotalAssetsEOYAmt0213617
IRS990/TotalAssetsGrp/BOYAmt0227451
IRS990/TotalAssetsGrp/EOYAmt0213617
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt051470
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt068785
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt065985
IRS990/TotalFunctionalExpensesGrp/TotalAmt0134770
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt076613
IRS990/TotalLiabilitiesEOYAmt072853
IRS990/TotalLiabilitiesGrp/BOYAmt076613
IRS990/TotalLiabilitiesGrp/EOYAmt072853
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0150838
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0140764
IRS990/TotalOtherProgSrvcExpenseAmt031537
IRS990/TotalOtherProgSrvcGrantAmt02301
IRS990/TotalProgramServiceExpensesAmt065985
IRS990/TotalReportableCompFromOrgAmt09300
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt072382
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0123852
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0227451
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0213617
IRS990/TravelGrp/ManagementAndGeneralAmt01218
IRS990/TravelGrp/ProgramServicesAmt01219
IRS990/TravelGrp/TotalAmt02437
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0150838
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0140764
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03313 CHEE DODGE BLVD
IRS990/USAddress/CityNm0GALLUP
IRS990/USAddress/StateAbbreviationCd0NM
IRS990/USAddress/ZIPCd087301
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ERNEST THOMPSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXHALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum05058633462
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BPOE LODGE NO 1440
ReturnHeader/Filer/BusinessNameControlTxt0BPOE
ReturnHeader/Filer/EIN0850022487
ReturnHeader/Filer/PhoneNum05058633462
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 40
ReturnHeader/Filer/USAddress/CityNm0GALLUP
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd087301
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId044E89F352241BD09D1C7640805A895CD63BCFFD3
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0DDC4B3A56713514A4CB7A3BDFB4A884875FAE1D1
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0850357555
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEWBERRY & ASSOCIATES LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0407 S CLIFF DR A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GALLUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0873016071
ReturnHeader/PreparerPersonGrp/PhoneNum05057226633
ReturnHeader/PreparerPersonGrp/PreparationDt02017-06-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRETT NEWBERRY
ReturnHeader/ReturnTs02017-06-28T18:01:28-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-04-01
ReturnHeader/TaxPeriodEndDt02017-03-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.42$0.03$0.34$0.73$0.39
2024Summary only. Only limited summary data is available for this year.$0.46$0.05$0.42$0.38$0.39$0.01
2023Summary only. Only limited summary data is available for this year.$0.31$0.03$0.29$0.13$0.33$0.19
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.01$0.33$0.34$0.21$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.00$0.20$0.09$0.10$0.01
2020Summary only. Only limited summary data is available for this year.$0.24$0.04$0.20$0.46$0.26$0.20
2019Summary only. Only limited summary data is available for this year.$0.15$0.06$0.09$0.32$0.31$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.08$0.08$0.16$0.22$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.21$0.07$0.14$0.12$0.13$0.01
2016Summary only. Only limited summary data is available for this year.$0.23$0.08$0.15$0.14$0.17$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.02$0.18$2.56$2.58$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.24$0.04$0.20$0.09$0.10$0.02
2013Summary only. Only limited summary data is available for this year.$0.25$0.03$0.22$0.04$0.07$0.03
2012Summary only. Only limited summary data is available for this year.$0.28$0.03$0.25$0.06$0.10$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.01$0.31$0.24
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)8 • $500k-$1M nonprofits