Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2024 • EIN 85-0092774

Apr 01, 2023 to Mar 31, 2024 • Filed on Jun 14, 2024

PO Box 1271Artesia, NM 88211-1271

(575) 365-5463

Siviq Scores

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

Liabilities / Assets

74th percentile

0.10x

Higher debt load relative to assets than 74% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.11x

Higher debt load relative to revenue than 58% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2024

Net Margin

36th percentile

0.6%

Higher net margin than 36% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

67th percentile

$8,725

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2024

Asset Growth

56th percentile

5.4%

Faster asset growth than 56% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

32%

Faster revenue growth than 75% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$413,405

Up $21,338 (+5.4%) from 2023

Net Assets

Up

$370,496

Up $12,299 (+3.4%) from 2023

Liabilities

Up

$42,909

Up $9,039 (+27%) from 2023

Revenue

Up

$382,119

Up $92,839 (+32%) from 2023

Expenses

Up

$380,000

Up $91,280 (+32%) from 2023

Net Income

Up

$2,119

Up $1,559 (+278%) from 2023

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $609,216Liabilities 2012: $20,066Net Assets 2012: $589,1502012Assets 2013: $577,673Liabilities 2013: $17,893Net Assets 2013: $559,7802013Assets 2014: $655,562Liabilities 2014: $41,400Net Assets 2014: $614,1622014Assets 2015: $677,016Liabilities 2015: $47,114Net Assets 2015: $629,9022015Assets 2016: $624,248Liabilities 2016: $22,703Net Assets 2016: $601,5452016Assets 2017: $599,181Liabilities 2017: $24,633Net Assets 2017: $574,5482017Assets 2018: $565,444Liabilities 2018: $24,574Net Assets 2018: $540,8702018Assets 2019: $505,793Liabilities 2019: $10,538Net Assets 2019: $495,2552019Assets 2020: $459,944Liabilities 2020: $13,402Net Assets 2020: $446,5422020Assets 2021: $417,869Liabilities 2021: $11,287Net Assets 2021: $406,5822021Assets 2022: $406,203Liabilities 2022: $40,753Net Assets 2022: $365,4502022Assets 2023: $392,067Liabilities 2023: $33,870Net Assets 2023: $358,1972023Assets 2024: $413,405Liabilities 2024: $42,909Net Assets 2024: $370,4962024Assets 2025: $384,971Liabilities 2025: $40,191Net Assets 2025: $344,7802025

Highlighted filing

2024

Assets$413,405
Liabilities$42,909
Net Assets$370,496

Operations Trend

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

$400K$200K$0-$200KRevenue 2012: $330,983Expenses 2012: $260,352Net Income 2012: $70,6312012Expenses 2013: $233,6002013Revenue 2014: $303,328Expenses 2014: $248,946Net Income 2014: $54,3822014Revenue 2015: $318,791Expenses 2015: $303,051Net Income 2015: $15,7402015Revenue 2016: $246,969Expenses 2016: $275,326Net Income 2016: -$28,3572016Revenue 2017: $222,806Expenses 2017: $249,803Net Income 2017: -$26,9972017Revenue 2018: $160,013Expenses 2018: $193,691Net Income 2018: -$33,6782018Revenue 2019: $278,671Expenses 2019: $314,992Net Income 2019: -$36,3212019Revenue 2020: $174,484Expenses 2020: $216,283Net Income 2020: -$41,7992020Revenue 2021: $21,417Expenses 2021: $84,525Net Income 2021: -$63,1082021Revenue 2022: $177,015Expenses 2022: $217,026Net Income 2022: -$40,0112022Revenue 2023: $289,280Expenses 2023: $288,720Net Income 2023: $5602023Revenue 2024: $382,119Expenses 2024: $380,000Net Income 2024: $2,1192024Revenue 2025: $294,222Expenses 2025: $319,938Net Income 2025: -$25,7162025

Highlighted filing

2024

Revenue$382,119
Expenses$380,000
Net Income$2,119
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Jun 14, 2024
Return Version
2023v5.0
Gross Receipts
$1,023,778
Mission and Program Overview

Mission

The primary mission of the organization is to provide benefits to its members through social and entertainment services; to provide financial support to the local community of artesia, nm through sponsorship of youth activities, scholarships, and charitable organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$123,173$123,472▲ $299
Investments in Publicly Traded Securities$84,312$96,504▲ $12,192
Land, Buildings, and Equipment, Net$96,477$96,278▼ $199
Cash and Non-Interest-Bearing Accounts$70,212$82,765▲ $12,553
Inventories for Sale or Use$7,798$7,074▼ $724
Accounts Receivable$1,855$1,859▲ $4
Prepaid Expenses and Deferred Charges$920$920→ $0
Total Assets$392,067$413,405▲ $21,338
Other Assets Total$7,320$4,533▼ $2,787
Liabilities
Accounts Payable and Accrued Expenses$33,870$42,909▲ $9,039
Total Liabilities$33,870$42,909▲ $9,039
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$358,197$370,496▲ $12,299
Total Net Assets Fund Balance$358,197$370,496▲ $12,299
Total Liabilities and Net Assets / Fund Balance$392,067$413,405▲ $21,338

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$37,754$207,199$244,953
Equipment$13,524$54,017$67,541
Land$45,000-$45,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joy HaynesSecretaryPT$8,725$8,725
Roland SchmidTreasurerPT$8,725$8,725

Board Members and Trustees

NameTitle
Jessica HatfieldTrustee
Lance BarnettTrustee
Myron TycksenTrustee
Steve GerardTrustee
Robert D GoldenTrustee Chai
Andrew PierceChaplain
Dan BerryEsquire
Julian HernandezExalted Rule
Angela CostelloInner Guard
Douglas CostelloLeading Knig
Nick Raul GarciaLecturing Kn
Brad RogersLoyal Knight
Duston SpearmanTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$55,652
Program Service Revenue
$0
Investment Income
$4,608
Other Revenue
$321,859
All Other Contributions
$13,047
Change in Net Assets
$2,119
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$215,152
Salaries, Compensation, and Employee Benefits$128,848
Grants and Similar Amounts Paid$36,000
Total Fundraising Expense$12,019
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$88,062$9,110$4,049$101,221
Occupancy$84,957$8,789$3,906$97,652
Grants to Domestic Orgs$36,000--$36,000
Current Officers, Directors, Trustees, and Key Employees-$17,450-$17,450
Office Expenses$13,118$1,357$603$15,078
Payroll Taxes$8,854$916$407$10,177
Conferences and Meetings-$9,639-$9,639
Other Expenses$9,495$1,542$685$9,495
Fees for Services Accounting$6,624$685$305$7,614
Depreciation Depletion$6,931--$6,931
Insurance$3,019$312$139$3,470
All Other Expenses$967$100$44$1,111
Total Functional Expenses$313,849$54,132$12,019$380,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$721,229
Gaming Direct Expenses$522,221
Fundraising Direct Expenses$7,751
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
No
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, Page 6, Part VI, Line 11B

The chairman and treasurer will review the 990 before filing.

Form 990, Page 6, Part VI, Line 19

Documents may be made available upon written request

Filing and Contact Details

Filer

Filer Name
Benevolent&protective Order of Elks
EIN
85-0092774
Phone
5753655463
Address
PO BOX 1271, ARTESIA, NM 88211-1271
Doing Business As
Artesia Lodge No 1717

Signing Officer

Name
Roland Schmid
Title
Treasurer
Phone
5753655463
Signed
2024-06-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roland Schmid
Formed
2004
Legal Domicile
Nm
Voting Board Members
5
Independent Board Members
5
Employees
16

Preparer

Firm
Katie Lollar CPA LLC
Address
6 NORTH SKY LOOP, ROSWELL, NM 88201
Preparer
Katie Lollar
Phone
5755789906
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The primary mission of the organization is to provide benefits to its members through social and entertainment services; to provide financial support to the local community of artesia, nm through sponsorship of youth activities, scholarships, and charitable organizations.

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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE PRIMARY MISSION OF THE ORGANIZATION IS TO PROVIDE BENEFITS TO ITS MEMBERS THROUGH SOCIAL AND ENTERTAINMENT SERVICES; TO PROVIDE FINANCIAL SUPPORT TO THE LOCAL COMMUNITY OF ARTESIA, NM THROUGH SPONSORSHIP OF YOUTH ACTIVITIES, SCHOLARSHIPS, AND CHARITABLE ORGANIZATIONS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0358197
IRS990/NetAssetsOrFundBalancesEOYAmt0370496
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt02184
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02184
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-7751
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-7751
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt0199008
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0199008
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0128982
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0128982
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01620
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01620
IRS990/NetUnrlzdGainsLossesInvstAmt010180
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0358197
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0370496
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt03906
IRS990/OccupancyGrp/ManagementAndGeneralAmt08789
IRS990/OccupancyGrp/ProgramServicesAmt084957
IRS990/OccupancyGrp/TotalAmt097652
IRS990/OfficeExpensesGrp/FundraisingAmt0603
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01357
IRS990/OfficeExpensesGrp/ProgramServicesAmt013118
IRS990/OfficeExpensesGrp/TotalAmt015078
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt07320
IRS990/OtherAssetsTotalGrp/EOYAmt04533
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2SALES TAX
IRS990/OtherExpensesGrp/Desc3LICENSE AND FEES
IRS990/OtherExpensesGrp/FundraisingAmt0976
IRS990/OtherExpensesGrp/FundraisingAmt1905
IRS990/OtherExpensesGrp/FundraisingAmt2685
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02196
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12036
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21542
IRS990/OtherExpensesGrp/ProgramServicesAmt021231
IRS990/OtherExpensesGrp/ProgramServicesAmt119682
IRS990/OtherExpensesGrp/ProgramServicesAmt214909
IRS990/OtherExpensesGrp/ProgramServicesAmt39495
IRS990/OtherExpensesGrp/TotalAmt024403
IRS990/OtherExpensesGrp/TotalAmt122623
IRS990/OtherExpensesGrp/TotalAmt217136
IRS990/OtherExpensesGrp/TotalAmt39495
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt04049
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt09110
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt088062
IRS990/OtherSalariesAndWagesGrp/TotalAmt0101221
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0407
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0916
IRS990/PayrollTaxesGrp/ProgramServicesAmt08854
IRS990/PayrollTaxesGrp/TotalAmt010177
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0920
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0920
IRS990/PrincipalOfficerNm0ROLAND SCHMID
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt053303
IRS990/PYGrantsAndSimilarPaidAmt010863
IRS990/PYInvestmentIncomeAmt01054
IRS990/PYOtherExpensesAmt0163766
IRS990/PYOtherRevenueAmt0234923
IRS990/PYRevenuesLessExpensesAmt0560
IRS990/PYSalariesCompEmpBnftPaidAmt0114091
IRS990/PYTotalExpensesAmt0288720
IRS990/PYTotalRevenueAmt0289280
IRS990/ReconcilationRevenueExpnssAmt02119
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01620
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0123173
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0123472
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt037754
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0207199
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0244953
IRS990ScheduleD/EquipmentGrp/BookValueAmt013524
IRS990ScheduleD/EquipmentGrp/DepreciationAmt054017
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt067541
IRS990ScheduleD/LandGrp/BookValueAmt045000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt045000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt096278
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0497322
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0497322
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0522221
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0721229
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0721229
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0199008
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt024899
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt024899
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0ALAN T JONES
IRS990ScheduleG/GamingManagerServicesProvTxt0GAMING OVERSIGHT
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0RENE MOLINA
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0324 W MAIN ST STE 105A
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0ARTESIA
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NM
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd088210
IRS990ScheduleG/StatesWhereGamingConductedCd0NM
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRIMARY MISSION OF THE ORGANIZATION IS TO PROVIDE BENEFITS TO ITS MEMBERS THROUGH SOCIAL AND ENTERTAINMENT SERVICES; TO PROVIDE FINANCIAL SUPPORT TO THE LOCAL COMMUNITY OF ARTESIA, NM THROUGH SPONSORSHIP OF YOUTH ACTIVITIES, SCHOLARSHIPS, AND CHARITABLE ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CHAIRMAN AND TREASURER WILL REVIEW THE 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS MAY BE MADE AVAILABLE UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NM
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0392067
IRS990/TotalAssetsEOYAmt0413405
IRS990/TotalAssetsGrp/BOYAmt0392067
IRS990/TotalAssetsGrp/EOYAmt0413405
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt055652
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt012019
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt054132
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0313849

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.85$0.40$3.45$2.94$3.20$0.26
2024Detailed filing. Detailed filing data is available for this year.$4.13$0.43$3.70$3.82$3.80$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.92$0.34$3.58$2.89$2.89$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.06$0.41$3.65$1.77$2.17$0.40
2021Detailed filing. Detailed filing data is available for this year.$4.18$0.11$4.07$0.21$0.85$0.63
2020Detailed filing. Detailed filing data is available for this year.$4.60$0.13$4.47$1.74$2.16$0.42
2019Detailed filing. Detailed filing data is available for this year.$5.06$0.11$4.95$2.79$3.15$0.36
2018Summary only. Only limited summary data is available for this year.$5.65$0.25$5.41$1.60$1.94$0.34
2017Summary only. Only limited summary data is available for this year.$5.99$0.25$5.75$2.23$2.50$0.27
2016Detailed filing. Detailed filing data is available for this year.$6.24$0.23$6.02$2.47$2.75$0.28
2015Detailed filing. Detailed filing data is available for this year.$6.77$0.47$6.30$3.19$3.03$0.16
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.56$0.41$6.14$3.03$2.49$0.54
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.78$0.18$5.60$2.34
2012Summary only. Only limited summary data is available for this year.$6.09$0.20$5.89$3.31$2.60$0.71