Civic Intelligence

Las Cruces Benevolent & Protective Order of Elks Lodge 1119

990 • Fiscal year 2019 • EIN 85-0093679

Apr 01, 2018 to Mar 31, 2019 • Filed on Jun 26, 2019

3000 Elks DrLas Cruces, NM 88005

(575) 526-6431

Siviq Scores

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

Liabilities / Assets

74th percentile

0.13x

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

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

55th percentile

0.11x

Higher debt load relative to revenue than 55% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Net Margin

52nd percentile

3.8%

Higher net margin than 52% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

90th percentile

$12,000

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Asset Growth

73rd percentile

5.0%

Faster asset growth than 73% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

62nd percentile

7.6%

Faster revenue growth than 62% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$337,267

Up $15,917 (+5.0%) from 2018

Net Assets

Up

$292,843

Up $14,899 (+5.4%) from 2018

Liabilities

Up

$44,424

Up $1,018 (+2.3%) from 2018

Revenue

Up

$391,226

Up $27,789 (+7.6%) from 2018

Expenses

Up

$376,327

Up $38,820 (+12%) from 2018

Net Income

Down

$14,899

Down $11,031 (-43%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $266,096Liabilities 2012: $39,813Net Assets 2012: $226,2832012Assets 2013: $302,027Liabilities 2013: $44,234Net Assets 2013: $257,7932013Assets 2014: $243,664Liabilities 2014: $37,725Net Assets 2014: $205,9392014Assets 2015: $239,411Liabilities 2015: $36,598Net Assets 2015: $202,8132015Assets 2016: $274,777Liabilities 2016: $61,847Net Assets 2016: $212,9302016Assets 2017: $300,342Liabilities 2017: $48,328Net Assets 2017: $252,0142017Assets 2018: $321,350Liabilities 2018: $43,406Net Assets 2018: $277,9442018Assets 2019: $337,267Liabilities 2019: $44,424Net Assets 2019: $292,8432019Assets 2020: $360,412Liabilities 2020: $44,095Net Assets 2020: $316,3172020Assets 2021: $278,106Liabilities 2021: $7,501Net Assets 2021: $270,6052021Assets 2022: $332,022Liabilities 2022: $41,504Net Assets 2022: $290,5182022Assets 2023: $319,172Liabilities 2023: $52,219Net Assets 2023: $266,9532023Assets 2024: $382,007Liabilities 2024: $110,787Net Assets 2024: $271,2202024Assets 2025: $388,911Liabilities 2025: $88,068Net Assets 2025: $300,8432025

Highlighted filing

2019

Assets$337,267
Liabilities$44,424
Net Assets$292,843

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2012: $252,9782012Expenses 2013: $383,7572013Revenue 2014: $338,824Expenses 2014: $374,449Net Income 2014: -$35,6252014Revenue 2015: $286,759Expenses 2015: $289,885Net Income 2015: -$3,1262015Revenue 2016: $320,830Expenses 2016: $310,713Net Income 2016: $10,1172016Revenue 2017: $417,942Expenses 2017: $378,858Net Income 2017: $39,0842017Revenue 2018: $363,437Expenses 2018: $337,507Net Income 2018: $25,9302018Revenue 2019: $391,226Expenses 2019: $376,327Net Income 2019: $14,8992019Revenue 2020: $539,332Expenses 2020: $515,858Net Income 2020: $23,4742020Revenue 2021: $120,396Expenses 2021: $166,108Net Income 2021: -$45,7122021Revenue 2022: $413,021Expenses 2022: $393,108Net Income 2022: $19,9132022Revenue 2023: $519,930Expenses 2023: $543,495Net Income 2023: -$23,5652023Revenue 2024: $476,699Expenses 2024: $472,432Net Income 2024: $4,2672024Revenue 2025: $705,950Expenses 2025: $676,327Net Income 2025: $29,6232025

Highlighted filing

2019

Revenue$391,226
Expenses$376,327
Net Income$14,899
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jun 26, 2019
Return Version
2018v3.1
Gross Receipts
$765,073
Mission and Program Overview

Mission

FRATERNAL ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$163,864$170,438▲ $6,574
Land, Buildings, and Equipment, Net$144,960$141,886▼ $3,074
Investments in Publicly Traded Securities-$15,000-
Inventories for Sale or Use$12,526$9,943▼ $2,583
Total Assets$321,350$337,267▲ $15,917
Liabilities
Deferred Revenue$23,477$24,198▲ $721
Accounts Payable and Accrued Expenses$19,877$19,050▼ $827
Other Liabilities$52$1,176▲ $1,124
Total Liabilities$43,406$44,424▲ $1,018
Net Assets / Fund Balance
Unrestricted Net Assets$277,944$292,843▲ $14,899
Total Net Assets Fund Balance$277,944$292,843▲ $14,899
Total Liabilities and Net Assets / Fund Balance$321,350$337,267▲ $15,917

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$94,711$882,612$977,323
Land$31,500-$31,500
Equipment$15,675-$15,675
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jamie CushingSecretaryPT$12,000$12,000
Scott HayslettTreasurerPT$7,200$7,200

Board Members and Trustees

NameTitle
Bear C GamboaTrustee
Keith EganTrustee
Michael L McmullenTrustee
Steven Earl LemonierTrustee
Lee MorrisAlternate Re
Mark J NealChaplain
Michael CliftonEsquire
Michelle M SerafinExalted Rule
Patrick HickoxForum Mediat
Brent StambaughInner Guard
Gloria R TibbettsLeading Knig
John ManningLecturing Kn
John PolandLoyal Knight
Robert BarnettOrganist
Matt MadridPresiding Ju
Patricia SankoTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$28,414
Program Service Revenue
$40,128
Investment Income
$7
Other Revenue
$322,677
Change in Net Assets
$14,899
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$208,155
Salaries, Compensation, and Employee Benefits$168,172
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$153,679-$153,679
All Other Expenses-$41,182-$41,182
Occupancy-$21,770-$21,770
Depreciation Depletion$15,565--$15,565
Payroll Taxes-$14,493-$14,493
Payment Travel Entrtnmnt Publicly Ofcl-$12,590-$12,590
Information Technology-$10,333-$10,333
Other Expenses$40,228$10,223-$10,223
Fees for Services Accounting-$6,011-$6,011
Insurance-$5,688-$5,688
Office Expenses-$4,500-$4,500
Conferences and Meetings-$3,984-$3,984
Total Functional Expenses$55,793$320,534$0$376,327
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$227,006
Gaming Gross Income$220,384
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Restricted Funds$1,176
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

YES.

Form 990, Page 6, Part VI, Line 7A

YES.

Form 990, Page 6, Part VI, Line 7B

YES.

Form 990, Page 6, Part VI, Line 11B

REVIEWED BY OFFICERS

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Las Cruces Benevolent & Protective
EIN
85-0093679
Phone
5755266431
Address
3000 ELKS DR, LAS CRUCES, NM 88005

Signing Officer

Name
Michelle M Serafin
Title
Exalted Ruler
Phone
5755266431
Signed
2019-06-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle M Serafin
Formed
1947
Legal Domicile
Nm
Voting Board Members
11
Independent Board Members
0
Employees
25

Preparer

Firm
Schwalm Martos & Co Pc
Address
560 N WATER ST, LAS CRUCES, NM 88001
Preparer
H Myrle Schwalm
Phone
5755252282
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Per capita- grand lodge 0 8,272 0 utilities 0 8,022 0 supplies 0 6,178 0 other expenses 0 5,816 0 other expenses 0 2,226 0 telephone 0 2,192 0 supplies 0 2,091 0 0 1,600 0 telephone 0 1,593 0 janitorial 0 1,208 0 music & entertainment 0 1,050 0 bulletin 0 570 0 licenses 0 250 0 badges/pins 0 114 0 total 0 41,182 0

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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt032071
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt021770
IRS990/OccupancyGrp/TotalAmt021770
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04500
IRS990/OfficeExpensesGrp/TotalAmt04500
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0CHARITABLE CONTRIBUTIONS
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2LODGE ACTIVITIES
IRS990/OtherExpensesGrp/Desc3BANK CHARGES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt023595
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt112486
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt210223
IRS990/OtherExpensesGrp/ProgramServicesAmt040228
IRS990/OtherExpensesGrp/TotalAmt040228
IRS990/OtherExpensesGrp/TotalAmt123595
IRS990/OtherExpensesGrp/TotalAmt212486
IRS990/OtherExpensesGrp/TotalAmt310223
IRS990/OtherLiabilitiesGrp/BOYAmt052
IRS990/OtherLiabilitiesGrp/EOYAmt01176
IRS990/OtherOrganizationDsc0LODGE
IRS990/OtherRevenueMiscGrp/Desc0SOCIAL/BINGO
IRS990/OtherRevenueMiscGrp/ExclusionAmt0104861
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0104861
IRS990/OtherRevenueTotalAmt0104861
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0153679
IRS990/OtherSalariesAndWagesGrp/TotalAmt0153679
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014493
IRS990/PayrollTaxesGrp/TotalAmt014493
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MICHELLE M SERAFIN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES & ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt040128
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt040128
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt017148
IRS990/PYInvestmentIncomeAmt012
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt012590
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt012590
IRS990/PYOtherExpensesAmt0315185
IRS990/PYOtherRevenueAmt0309231
IRS990/PYProgramServiceRevenueAmt037046
IRS990/PYRevenuesLessExpensesAmt025930
IRS990/PYSalariesCompEmpBnftPaidAmt022322
IRS990/PYTotalExpensesAmt0337507
IRS990/PYTotalRevenueAmt0363437
IRS990/ReconcilationRevenueExpnssAmt014899
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt032071
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt040128
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt015675
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt015675
IRS990ScheduleD/LandGrp/BookValueAmt031500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt031500
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt094711
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0882612
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0977323
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01176
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RESTRICTED FUNDS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0141886
IRS990ScheduleD/TotalLiabilityAmt01176
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0227006
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0220384
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0220384
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-6622
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0227006
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0227006
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0DAN COE
IRS990ScheduleG/GamingManagerServicesProvTxt0OVERSEE AND SUPERVISE CASINO OPERATIONS
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0DAN COE
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt02715 SIM AVENUE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0LAS CRUCES
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NM
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd088005
IRS990ScheduleG/StatesWhereGamingConductedCd0NM
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0YES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEWED BY OFFICERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PER CAPITA- GRAND LODGE 0 8,272 0 UTILITIES 0 8,022 0 SUPPLIES 0 6,178 0 OTHER EXPENSES 0 5,816 0 OTHER EXPENSES 0 2,226 0 TELEPHONE 0 2,192 0 SUPPLIES 0 2,091 0 0 1,600 0 TELEPHONE 0 1,593 0 JANITORIAL 0 1,208 0 MUSIC & ENTERTAINMENT 0 1,050 0 BULLETIN 0 570 0 LICENSES 0 250 0 BADGES/PINS 0 114 0 TOTAL 0 41,182 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NM
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0321350
IRS990/TotalAssetsEOYAmt0337267
IRS990/TotalAssetsGrp/BOYAmt0321350
IRS990/TotalAssetsGrp/EOYAmt0337267
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt028414
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0320534
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt055793
IRS990/TotalFunctionalExpensesGrp/TotalAmt0376327
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt043406
IRS990/TotalLiabilitiesEOYAmt044424
IRS990/TotalLiabilitiesGrp/BOYAmt043406
IRS990/TotalLiabilitiesGrp/EOYAmt044424
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0277944
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0292843
IRS990/TotalProgramServiceExpensesAmt055793
IRS990/TotalProgramServiceRevenueAmt040128
IRS990/TotalReportableCompFromOrgAmt019200
IRS990/TotalRevenueGrp/ExclusionAmt0104861
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0257951
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0391226
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0321350

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.89$0.88$3.01$7.06$6.76$0.30
2024Summary only. Only limited summary data is available for this year.$3.82$1.11$2.71$4.77$4.72$0.04
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.19$0.52$2.67$5.20$5.43$0.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.32$0.42$2.91$4.13$3.93$0.20
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.78$0.08$2.71$1.20$1.66$0.46
2020Summary only. Only limited summary data is available for this year.$3.60$0.44$3.16$5.39$5.16$0.23
2019Detailed filing. Detailed filing data is available for this year.$3.37$0.44$2.93$3.91$3.76$0.15
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.21$0.43$2.78$3.63$3.38$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.00$0.48$2.52$4.18$3.79$0.39
2016Detailed filing. Detailed filing data is available for this year.$2.75$0.62$2.13$3.21$3.11$0.10
2015Detailed filing. Detailed filing data is available for this year.$2.39$0.37$2.03$2.87$2.90$0.03
2014Detailed filing. Detailed filing data is available for this year.$2.44$0.38$2.06$3.39$3.74$0.36
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.02$0.44$2.58$3.84
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.66$0.40$2.26$2.53