Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2017 • EIN 86-0143982

Apr 01, 2016 to Mar 31, 2017 • Filed on Jun 27, 2017

716 S Laguna AvenueParker, AZ 85344

(928) 669-2550

Siviq Scores

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

Liabilities / Assets

75th percentile

0.11x

Higher debt load relative to assets than 75% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

65th percentile

0.08x

Higher debt load relative to revenue than 65% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Net Margin

41st percentile

-1.4%

Higher net margin than 41% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Top Officer Pay

95th percentile

$6,800

Higher top officer pay than 95% of similar nonprofits.

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

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Asset Growth

12th percentile

-15%

Faster asset growth than 12% of similar nonprofits.

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

Revenue Growth

47th percentile

-1.4%

Faster revenue growth than 47% of similar nonprofits.

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

Assets

Down

$85,264

Down $15,422 (-15%) from 2016

Net Assets

Down

$75,528

Down $1,676 (-2.2%) from 2016

Liabilities

Down

$9,736

Down $13,746 (-59%) from 2016

Revenue

Down

$118,197

Down $1,625 (-1.4%) from 2016

Expenses

Up

$119,873

Up $11,175 (+10%) from 2016

Net Income

Down

-$1,676

Down $12,800 (-115%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $98,348Liabilities 2011: $25,113Net Assets 2011: $73,2352011Assets 2012: $95,113Liabilities 2012: $24,381Net Assets 2012: $70,7322012Assets 2013: $101,392Liabilities 2013: $21,974Net Assets 2013: $79,4182013Assets 2014: $76,249Liabilities 2014: $30,793Net Assets 2014: $45,4562014Assets 2015: $87,374Liabilities 2015: $21,294Net Assets 2015: $66,0802015Assets 2016: $100,686Liabilities 2016: $23,482Net Assets 2016: $77,2042016Assets 2017: $85,264Liabilities 2017: $9,736Net Assets 2017: $75,5282017Assets 2018: $70,784Liabilities 2018: $15,661Net Assets 2018: $55,1232018Assets 2019: $77,772Liabilities 2019: $19,625Net Assets 2019: $58,1472019Assets 2020: $96,588Liabilities 2020: $20,728Net Assets 2020: $75,8602020Assets 2021: $91,283Liabilities 2021: $21,545Net Assets 2021: $69,7382021Assets 2022: $101,049Liabilities 2022: $26,825Net Assets 2022: $74,2242022Assets 2023: $162,537Liabilities 2023: $30,022Net Assets 2023: $132,5152023Assets 2024: $259,884Liabilities 2024: $78,278Net Assets 2024: $181,6062024Assets 2025: $243,623Liabilities 2025: $78,298Net Assets 2025: $165,3252025

Highlighted filing

2017

Assets$85,264
Liabilities$9,736
Net Assets$75,528

Operations Trend

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

$200K$100K$0-$100KExpenses 2011: $143,8422011Expenses 2012: $148,5922012Revenue 2013: $124,003Expenses 2013: $115,317Net Income 2013: $8,6862013Revenue 2014: $96,800Expenses 2014: $130,762Net Income 2014: -$33,9622014Revenue 2015: $123,300Expenses 2015: $102,676Net Income 2015: $20,6242015Revenue 2016: $119,822Expenses 2016: $108,698Net Income 2016: $11,1242016Revenue 2017: $118,197Expenses 2017: $119,873Net Income 2017: -$1,6762017Revenue 2018: $88,859Expenses 2018: $109,264Net Income 2018: -$20,4052018Revenue 2019: $105,975Expenses 2019: $102,951Net Income 2019: $3,0242019Revenue 2020: $118,035Expenses 2020: $100,322Net Income 2020: $17,7132020Revenue 2021: $87,372Expenses 2021: $93,494Net Income 2021: -$6,1222021Revenue 2022: $115,814Expenses 2022: $111,328Net Income 2022: $4,4862022Revenue 2023: $185,580Expenses 2023: $127,289Net Income 2023: $58,2912023Revenue 2024: $197,368Expenses 2024: $148,277Net Income 2024: $49,0912024Revenue 2025: $140,733Expenses 2025: $157,014Net Income 2025: -$16,2812025

Highlighted filing

2017

Revenue$118,197
Expenses$119,873
Net Income-$1,676
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Jun 27, 2017
Return Version
2016v3.0
Gross Receipts
$196,280
Mission and Program Overview

Mission

The benevolent and protective order of elks of the united states of america will serve the people and communities through benevolent programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$70,489$55,812▼ $14,677
Land, Buildings, and Equipment, Net$14,542$13,345▼ $1,197
Savings and Temporary Cash Investments$10,196$10,210▲ $14
Inventories for Sale or Use$5,897$5,897→ $0
Accounts Receivable$-438--
Total Assets$100,686$85,264▼ $15,422
Liabilities
Deferred Revenue$18,510$8,648▼ $9,862
Accounts Payable and Accrued Expenses$4,972$1,088▼ $3,884
Total Liabilities$23,482$9,736▼ $13,746
Net Assets / Fund Balance
Unrestricted Net Assets$77,204$75,528▼ $1,676
Total Net Assets Fund Balance$77,204$75,528▼ $1,676
Total Liabilities and Net Assets / Fund Balance$100,686$85,264▼ $15,422

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,257$137,719$138,976
Buildings-$127,785$127,785
Leasehold Improvements$427$22,768$23,195
Land$11,500-$11,500
Equipment$161$772$933
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mary McdonaldSecretaryPT$6,800$6,800
Two OthersPrior SecretariesPT$2,400$2,400
Jeanne HentzenTreasurerPT$500$500

Board Members and Trustees

NameTitle
Vacant1 Yr Trustee
Tommy Cochran2 Yr Trustee
Clarence Timberlake3 Year Trustee
D L Wilson4 Yr Trustee
Andy Weitnauer5 Yr Trustee
William PierceChaplain
D L WilsonEsquire
Joan HallExhalted Ruler
Don MooreLeading Knight
Ray CorneliusLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$42,200
Program Service Revenue
$0
Investment Income
$20
Other Revenue
$75,977
All Other Contributions
$4,522
Change in Net Assets
$-1,676
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$99,392
Salaries, Compensation, and Employee Benefits$20,481
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$37,862-$37,862
Insurance-$15,227-$15,227
Other Expenses-$10,970-$10,970
Current Officers, Directors, Trustees, and Key Employees-$9,700-$9,700
Other Salaries and Wages-$8,500-$8,500
Payments to Affiliates-$6,499-$6,499
Conferences and Meetings-$4,888-$4,888
Office Expenses-$3,303-$3,303
All Other Expenses-$2,386-$2,386
Fees for Services Accounting-$2,165-$2,165
Payroll Taxes-$1,761-$1,761
Advertising-$1,258-$1,258
Depreciation Depletion-$1,198-$1,198
Other Employee Benefits-$520-$520
Fees for Services Legal-$10-$10
Total Functional Expenses$0$119,873$0$119,873
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$15,683
Fundraising Direct Expenses$13,794
Fundraising Gross Income$12,659
Gaming Direct Expenses$5,317
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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

Members or stockholder classes and rights Part VI line 6

The elks consists of members that all have the same equal rights

Member election for additional members Part VI line 7A

Per organization bylaws - when a member resigns or leaves for any reason the remaining members and officers elect a replacement for them

Governing body decisions Part VI line 7B

All members vote on the decisions of the governing body

Form 990 governing body review Part VI line 11

A copy of the return will be reviewed by the membership on 6/20/2017 at the regularly scheduled monthly meeting

Governing documents etc available to public Part VI line 19

Annual report and tax return are available to the membership only - they are unavailable to the general public

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
86-0143982
Address
716 S LAGUNA AVENUE, PARKER, AZ 85344
Doing Business As
Elks Lodge 1929

Signing Officer

Name
Bert Edmond
Title
Audit Commettee
Phone
9286692550
Signed
2017-06-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joan Hall
Formed
1960
Legal Domicile
Az
Voting Board Members
398
Independent Board Members
398
Employees
8
Volunteers
10

Preparer

Firm
Parker Accounting Services
Address
1012 W 4TH STREET, PARKER, AZ 85344
Preparer
Connie L Lamoureux
Phone
9286699282
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IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0520
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0520
IRS990/OtherExpensesGrp/Desc0OVERAGESHORTAGE
IRS990/OtherExpensesGrp/Desc1TAXES-PROPERTY & SALES
IRS990/OtherExpensesGrp/Desc2LICENSES & FEES
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0-29
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt113005
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2650
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt310970
IRS990/OtherExpensesGrp/TotalAmt0-29
IRS990/OtherExpensesGrp/TotalAmt113005
IRS990/OtherExpensesGrp/TotalAmt2650
IRS990/OtherExpensesGrp/TotalAmt310970
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0MISC
IRS990/OtherRevenueMiscGrp/Desc1GAME ROOM
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0719
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt189
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0719
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt189
IRS990/OtherRevenueTotalAmt0808
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt08500
IRS990/OtherSalariesAndWagesGrp/TotalAmt08500
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt06499
IRS990/PaymentsToAffiliatesGrp/TotalAmt06499
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01761
IRS990/PayrollTaxesGrp/TotalAmt01761
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOAN HALL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0YOUTH ACTIVITIES
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt036040
IRS990/PYInvestmentIncomeAmt014
IRS990/PYOtherExpensesAmt096619
IRS990/PYOtherRevenueAmt083768
IRS990/PYRevenuesLessExpensesAmt011124
IRS990/PYSalariesCompEmpBnftPaidAmt012079
IRS990/PYTotalExpensesAmt0108698
IRS990/PYTotalRevenueAmt0119822
IRS990/ReconcilationRevenueExpnssAmt0-1676
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt07726
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010196
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010210
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0127785
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0127785
IRS990ScheduleD/EquipmentGrp/BookValueAmt0161
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0772
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0933
IRS990ScheduleD/LandGrp/BookValueAmt011500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt011500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0427
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt022768
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt023195
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01257
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0137719
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0138976
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013345
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt05317
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt05317
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt05317
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt08664
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt07019
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt015683
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt010366
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/StatesWhereGamingConductedCd0AZ
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt02400
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0TWO OTHERS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRIOR SECRETARIES
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt02400
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ELKS CONSISTS OF MEMBERS THAT ALL HAVE THE SAME EQUAL RIGHTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PER ORGANIZATION BYLAWS - WHEN A MEMBER RESIGNS OR LEAVES FOR ANY REASON THE REMAINING MEMBERS AND OFFICERS ELECT A REPLACEMENT FOR THEM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS VOTE ON THE DECISIONS OF THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE RETURN WILL BE REVIEWED BY THE MEMBERSHIP ON 6/20/2017 AT THE REGULARLY SCHEDULED MONTHLY MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUAL REPORT AND TAX RETURN ARE AVAILABLE TO THE MEMBERSHIP ONLY - THEY ARE UNAVAILABLE TO THE GENERAL PUBLIC
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/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0100686
IRS990/TotalAssetsEOYAmt085264
IRS990/TotalAssetsGrp/BOYAmt0100686
IRS990/TotalAssetsGrp/EOYAmt085264
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt042200
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0119873
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0119873
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt023482
IRS990/TotalLiabilitiesEOYAmt09736
IRS990/TotalLiabilitiesGrp/BOYAmt023482
IRS990/TotalLiabilitiesGrp/EOYAmt09736
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt077204
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt075528
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt09700
IRS990/TotalRevenueGrp/ExclusionAmt09231
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt066766
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0118197
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0100686
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt085264
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt077204
IRS990/UnrestrictedNetAssetsGrp/EOYAmt075528
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0398
IRS990/VotingMembersIndependentCnt0398
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BERT EDMOND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0AUDIT COMMETTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum09286692550
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-27

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.44$0.78$1.65$1.41$1.57$0.16
2024Detailed filing. Detailed filing data is available for this year.$2.60$0.78$1.82$1.97$1.48$0.49
2023Detailed filing. Detailed filing data is available for this year.$1.63$0.30$1.33$1.86$1.27$0.58
2022Detailed filing. Detailed filing data is available for this year.$1.01$0.27$0.74$1.16$1.11$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.91$0.22$0.70$0.87$0.93$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.97$0.21$0.76$1.18$1.00$0.18
2019Detailed filing. Detailed filing data is available for this year.$0.78$0.20$0.58$1.06$1.03$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.71$0.16$0.55$0.89$1.09$0.20
2017Detailed filing. Detailed filing data is available for this year.$0.85$0.10$0.76$1.18$1.20$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.01$0.23$0.77$1.20$1.09$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.87$0.21$0.66$1.23$1.03$0.21
2014Detailed filing. Detailed filing data is available for this year.$0.76$0.31$0.45$0.97$1.31$0.34
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.22$0.79$1.24$1.15$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.24$0.71$1.49
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.25$0.73$1.44