Civic Intelligence

Benevolent & Protective Order of Elks USA 385

EIN 86-0006328 • 501(c)8 • Tucson, AZ

Profile

To carry on fraternal activities under the lodge system the net income of which is used exclusively for benevolent and charitable purposes

1800 N Oracle RdTucson, AZ 85705-6645

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

28th percentile

0.00x

Higher debt load relative to assets than 28% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

30th percentile

0.00x

Higher debt load relative to revenue than 30% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2025

Net Margin

41st percentile

3.5%

Higher net margin than 41% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)8 • $1M-$5M nonprofits • Source year 2025

Asset Growth

30th percentile

-0.3%

Faster asset growth than 30% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

55th percentile

9.3%

Faster revenue growth than 55% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$2,410,606

Down $7,427 (-0.3%) from 2024

Liabilities

Down

$473

Down $30,250 (-98%) from 2024

Net Assets

Up

$2,410,133

Up $22,823 (+1.0%) from 2024

Revenue

Up

$285,833

Up $24,328 (+9.3%) from 2024

Expenses

Down

$275,843

Down $19,095 (-6.5%) from 2024

Net Income

Up

$9,990

Up $43,423 (+130%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2012: $2,536,345Liabilities 2012: $27,338Net Assets 2012: $2,509,0072012Assets 2013: $2,523,965Liabilities 2013: $26,772Net Assets 2013: $2,497,1932013Assets 2014: $2,538,566Liabilities 2014: $28,358Net Assets 2014: $2,510,2082014Assets 2015: $2,525,914Liabilities 2015: $30,203Net Assets 2015: $2,495,7112015Assets 2016: $2,495,283Liabilities 2016: $27,677Net Assets 2016: $2,467,6062016Assets 2017: $2,484,689Liabilities 2017: $29,740Net Assets 2017: $2,454,9492017Assets 2018: $2,469,635Liabilities 2018: $28,141Net Assets 2018: $2,441,4942018Assets 2019: $2,434,912Liabilities 2019: $22,463Net Assets 2019: $2,412,4492019Assets 2020: $2,352,160Liabilities 2020: $26,923Net Assets 2020: $2,325,2372020Assets 2021: $2,551,396Liabilities 2021: $28,435Net Assets 2021: $2,522,9612021Assets 2022: $2,593,315Liabilities 2022: $27,114Net Assets 2022: $2,566,2012022Assets 2023: $2,400,839Liabilities 2023: $31,039Net Assets 2023: $2,369,8002023Assets 2024: $2,418,033Liabilities 2024: $30,723Net Assets 2024: $2,387,3102024Assets 2025: $2,410,606Liabilities 2025: $473Net Assets 2025: $2,410,1332025

Highlighted filing

2025

Assets$2,410,606
Liabilities$473
Net Assets$2,410,133

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2012: $198,687Expenses 2012: $194,768Net Income 2012: $3,9192012Revenue 2013: $184,425Expenses 2013: $196,239Net Income 2013: -$11,8142013Revenue 2014: $213,561Expenses 2014: $200,546Net Income 2014: $13,0152014Revenue 2015: $199,629Expenses 2015: $214,016Net Income 2015: -$14,3872015Revenue 2016: $186,811Expenses 2016: $207,606Net Income 2016: -$20,7952016Revenue 2017: $195,621Expenses 2017: $208,278Net Income 2017: -$12,6572017Revenue 2018: $215,322Expenses 2018: $228,766Net Income 2018: -$13,4442018Revenue 2019: $179,336Expenses 2019: $208,381Net Income 2019: -$29,0452019Revenue 2020: $194,423Expenses 2020: $281,635Net Income 2020: -$87,2122020Revenue 2021: $370,671Expenses 2021: $210,009Net Income 2021: $160,6622021Revenue 2022: $248,870Expenses 2022: $205,630Net Income 2022: $43,2402022Revenue 2023: $218,400Expenses 2023: $242,541Net Income 2023: -$24,1412023Revenue 2024: $261,505Expenses 2024: $294,938Net Income 2024: -$33,4332024Revenue 2025: $285,833Expenses 2025: $275,843Net Income 2025: $9,9902025

Highlighted filing

2025

Revenue$285,833
Expenses$275,843
Net Income$9,990

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.41$0.00$2.41$0.29$0.28$0.01
2024Detailed filing. Detailed filing data is available for this year.$2.42$0.03$2.39$0.26$0.29$0.03
2023Detailed filing. Detailed filing data is available for this year.$2.40$0.03$2.37$0.22$0.24$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.59$0.03$2.57$0.25$0.21$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.55$0.03$2.52$0.37$0.21$0.16
2020Detailed filing. Detailed filing data is available for this year.$2.35$0.03$2.33$0.19$0.28$0.09
2019Summary only. Only limited summary data is available for this year.$2.43$0.02$2.41$0.18$0.21$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.47$0.03$2.44$0.22$0.23$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.48$0.03$2.45$0.20$0.21$0.01
2016Summary only. Only limited summary data is available for this year.$2.50$0.03$2.47$0.19$0.21$0.02
2015Summary only. Only limited summary data is available for this year.$2.53$0.03$2.50$0.20$0.21$0.01
2014Summary only. Only limited summary data is available for this year.$2.54$0.03$2.51$0.21$0.20$0.01
2013Summary only. Only limited summary data is available for this year.$2.52$0.03$2.50$0.18$0.20$0.01
2012Summary only. Only limited summary data is available for this year.$2.54$0.03$2.51$0.20$0.19$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jul 28, 2025
Return Version
2024v5.2
Gross Receipts
$325,790
Mission and Program Overview

Mission

To carry on fraternal activities under the lodge system the net income of which is used exclusively for benevolent and charitable purposes

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,228,289$1,267,141▲ $38,852
Land, Buildings, and Equipment, Net$1,082,872$1,051,404▼ $31,468
Cash and Non-Interest-Bearing Accounts$100,703$78,709▼ $21,994
Inventories for Sale or Use$-223$7,864▲ $8,087
Accounts Receivable$504$-400▼ $904
Total Assets$2,418,033$2,410,606▼ $7,427
Other Assets Total$5,888$5,888→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,655$348▼ $1,307
Deferred Revenue$29,068$125▼ $28,943
Total Liabilities$30,723$473▼ $30,250
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,451,096$1,411,990▼ $39,106
Net Assets With Donor Restrictions$936,214$998,143▲ $61,929
Total Net Assets Fund Balance$2,387,310$2,410,133▲ $22,823
Total Liabilities and Net Assets / Fund Balance$2,418,033$2,410,606▼ $7,427

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$641,754$576,663$1,218,417
Equipment$32,827$435,103$467,930
Land$376,823-$376,823
Compensation and Service Providers

Board Members and Trustees

NameTitle
Wayne BurnsBoard Chair
Martha MegerleTrustee
Wayne BurnsTrustee
Susan TrecartinAlternate Rep to Gl
Joseph RileyChaplain
Joseph JablonskiEsquire
Robert CrawfordExalted Ruler
Joseph RileyForum Mediator
Trudi F SofiasInner Guard
Richard R BernardLeading Knight
Ann HuberLecturing Knight
Mark DunnLoyal Knight
Daniel PricePresiding Justice
John AcevesSecretary
John SofiasTiler
Diane GnuschkeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$36,423
Program Service Revenue
$52,777
Investment Income
$55,850
Other Revenue
$140,783
Change in Net Assets
$9,990
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$216,708
Salaries, Compensation, and Employee Benefits$59,135
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$39,111
Other Salaries and Wages---$38,778
All Other Expenses---$37,724
Depreciation Depletion---$31,468
Fees for Service Investment Mgmnt Fees---$16,807
Payments to Affiliates---$10,116
Current Officers, Directors, Trustees, and Key Employees---$10,000
Payroll Taxes---$8,396
Insurance---$7,885
Information Technology---$3,587
Conferences and Meetings---$3,204
Office Expenses---$2,697
Fees for Services Accounting---$2,159
Other Employee Benefits---$1,961
Other Expenses$987--$987
Total Functional Expenses$0$0$0$275,843
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The organization has dues paying members which have voting rights

Member election for additional members Part VI line 7A

Meembers nominate and elect the governing body each february

Governing body decisions Part VI line 7B

A majority of members must approve major board decisions including the annual budget

Form 990 governing body review Part VI line 11

The treasurer, secretary and audit committee review the 990 on behalf of the board before it is submitted

Conflict of interest policy compliance Part VI line 12C

Each trustee and officer are required to disclose any conflicts of interest at the time they arise

Governing documents etc available to public Part VI line 19

Governing documents and the 990 are available to the public upon request at the lodge office

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks USA 385
EIN
86-0006328
In Care Of
% DIANE GNUSCHKE
Phone
5202995105
Address
1800 N ORACLE RD, TUCSON, AZ 85705-6645

Signing Officer

Name
Diane Gnuschke
Title
Treasurer
Phone
5202995105
Signed
2025-07-28
Discuss with paid preparer
Yes

Organization Details

Formed
1984
Legal Domicile
Az
Voting Board Members
6
Independent Board Members
6
Employees
9

Preparer

Firm
Johnson Group Tax Services
Address
6814 N Oracle Rd Ste 200, Tucson, AZ 85704
Preparer
Joel Johnson CPA
Phone
5205994900
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

See overflow statement $37,724

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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/Form990PartVIISectionAGrp/TitleTxt2ALTERNATE REP TO GL
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt9CHAPLAIN
IRS990/Form990PartVIISectionAGrp/TitleTxt10LOYAL KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt11TILER
IRS990/Form990PartVIISectionAGrp/TitleTxt12ESQUIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt13LECTURING KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt14INNER GUARD
IRS990/Form990PartVIISectionAGrp/TitleTxt15FORUM MEDIATOR
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IRS990/FormationYr01984
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IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
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IRS990/GrossRentsGrp/RealAmt017555
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IRS990/InsuranceGrp/TotalAmt07885
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IRS990/InventoriesForSaleOrUseGrp/EOYAmt07864
IRS990/InvestmentIncomeGrp/ExclusionAmt055850
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt01051404
IRS990/LandBldgEquipCostOrOtherBssAmt02063170
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IRS990/LocalChaptersInd0true
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0TO CARRY ON FRATERNAL ACTIVITIES UNDER THE LODGE SYSTEM THE NET INCOME OF WHICH IS USED EXCLUSIVELY FOR BENEVOLENT AND CHARITABLE PURPOSES
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt097175
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt017555
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt017555
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IRS990/NetUnrlzdGainsLossesInvstAmt012833
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01411990
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
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IRS990/OfficeExpensesGrp/TotalAmt02697
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt05888
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01961
IRS990/OtherExpensesGrp/Desc0PROGRAM ACTIVITIES
IRS990/OtherExpensesGrp/Desc1KITCHENBAR REPAIRS AND MAIN
IRS990/OtherExpensesGrp/Desc2TELEPHONEINTERNET 30445
IRS990/OtherExpensesGrp/Desc3TAXES-PROPERTY ETC 40445
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IRS990/OtherExpensesGrp/ProgramServicesAmt15811
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IRS990/OtherExpensesGrp/ProgramServicesAmt3987
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IRS990/OtherExpensesGrp/TotalAmt15811
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IRS990/PoliticalCampaignActyInd0false
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IRS990/PYOtherExpensesAmt0223736
IRS990/PYOtherRevenueAmt0147131
IRS990/PYProgramServiceRevenueAmt047352
IRS990/PYRevenuesLessExpensesAmt0-33433
IRS990/PYSalariesCompEmpBnftPaidAmt071202
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IRS990/PYTotalRevenueAmt0261505
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0576663
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01218417
IRS990ScheduleD/EquipmentGrp/BookValueAmt032827
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0435103
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0467930
IRS990ScheduleD/LandGrp/BookValueAmt0376823
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0376823
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01051404
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS DUES PAYING MEMBERS WHICH HAVE VOTING RIGHTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEEMBERS NOMINATE AND ELECT THE GOVERNING BODY EACH FEBRUARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A MAJORITY OF MEMBERS MUST APPROVE MAJOR BOARD DECISIONS INCLUDING THE ANNUAL BUDGET
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TREASURER, SECRETARY AND AUDIT COMMITTEE REVIEW THE 990 ON BEHALF OF THE BOARD BEFORE IT IS SUBMITTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EACH TRUSTEE AND OFFICER ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST AT THE TIME THEY ARISE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS AND THE 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE LODGE OFFICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SEE OVERFLOW STATEMENT $37,724
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other expenses Part IX line 24e
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02418033
IRS990/TotalAssetsEOYAmt02410606
IRS990/TotalAssetsGrp/BOYAmt02418033
IRS990/TotalAssetsGrp/EOYAmt02410606
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt036423
IRS990/TotalEmployeeCnt09
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0275843
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt030723
IRS990/TotalLiabilitiesEOYAmt0473
IRS990/TotalLiabilitiesGrp/BOYAmt030723
IRS990/TotalLiabilitiesGrp/EOYAmt0473
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt052777
IRS990/TotalReportableCompFromOrgAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0193560
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0285833
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02418033
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02410606
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

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