Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2022 • EIN 86-0143982

Apr 01, 2021 to Mar 31, 2022 • Filed on Jun 30, 2022

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

88th percentile

0.27x

Higher debt load relative to assets than 88% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

80th percentile

0.23x

Higher debt load relative to revenue than 80% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Net Margin

47th percentile

3.9%

Higher net margin than 47% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Top Officer Pay

96th percentile

$9,000

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Asset Growth

72nd percentile

11%

Faster asset growth than 72% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

62nd percentile

33%

Faster revenue growth than 62% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$101,049

Up $9,766 (+11%) from 2021

Net Assets

Up

$74,224

Up $4,486 (+6.4%) from 2021

Liabilities

Up

$26,825

Up $5,280 (+25%) from 2021

Revenue

Up

$115,814

Up $28,442 (+33%) from 2021

Expenses

Up

$111,328

Up $17,834 (+19%) from 2021

Net Income

Up

$4,486

Up $10,608 (+173%) from 2021

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

2022

Assets$101,049
Liabilities$26,825
Net Assets$74,224

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

2022

Revenue$115,814
Expenses$111,328
Net Income$4,486
Jump To
Filing Snapshot
Filing Period
Apr 1, 2021 to Mar 31, 2022
Signed
Jun 30, 2022
Return Version
2021v4.2
Gross Receipts
$235,928
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$56,638$69,202▲ $12,564
Land, Buildings, and Equipment, Net$16,873$15,293▼ $1,580
Savings and Temporary Cash Investments$10,307$10,307→ $0
Inventories for Sale or Use$7,465$6,247▼ $1,218
Total Assets$91,283$101,049▲ $9,766
Liabilities
Deferred Revenue$20,527$25,840▲ $5,313
Accounts Payable and Accrued Expenses$1,018$985▼ $33
Total Liabilities$21,545$26,825▲ $5,280
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$69,738$74,224▲ $4,486
Total Net Assets Fund Balance$69,738$74,224▲ $4,486
Total Liabilities and Net Assets / Fund Balance$91,283$101,049▲ $9,766

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$127,785$127,785
Other Land Buildings-$117,323$117,323
Leasehold Improvements$3,793$52,284$56,077
Land$11,500-$11,500
Equipment-$933$933
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mary McdonaldSecretaryPT$9,000$9,000
Jeanne HentzenTreasurerPT$3,000$3,000

Board Members and Trustees

NameTitle
Susan ZookAudit Chairlecturing Knight
Joan Hall1 Yr Trusteeesquire
Terry Sanders3 Yr Trusteeldg Knight
D L Wilson4 Yr Trustee
Don Nelson5 Yr Trustee
Cindy WalkerChaplain
Ray CorneliusExhalted Ruler
Don MooreInner Guard
Darla TilleyLoyal Knight
Bert EdmondsTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$47,018
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$68,796
All Other Contributions
$10,533
Change in Net Assets
$4,486
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$86,363
Salaries, Compensation, and Employee Benefits$24,965
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$49,850-$49,850
Current Officers, Directors, Trustees, and Key Employees-$12,000-$12,000
Other Salaries and Wages-$9,766-$9,766
Payments to Affiliates-$8,834-$8,834
Insurance-$8,145-$8,145
Office Expenses-$5,403-$5,403
Advertising-$5,252-$5,252
Conferences and Meetings-$3,511-$3,511
Payroll Taxes-$1,842-$1,842
Depreciation Depletion-$1,580-$1,580
Other Employee Benefits-$1,357-$1,357
Fees for Services Accounting-$908-$908
Other Expenses-$701-$701
Total Functional Expenses$0$111,328$0$111,328
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$32,336
Fundraising Gross Income$31,239
Gaming Gross Income$23,319
Gaming Direct Expenses$9,097
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fund Raising$28,685$28,685$32,336$-3,651
Total Events$28,685$28,685$32,336$-3,651
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
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
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
Ray Cornelius
Title
Exhalted Ruler
Phone
9286692550
Signed
2022-06-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ray Cornelius
Formed
1960
Legal Domicile
Az
Voting Board Members
386
Independent Board Members
386
Employees
5
Volunteers
10

Preparer

Firm
Parker Accounting Services
Address
1012 W 4th St, Parker, AZ 85344
Preparer
Connie L Lamoureux
Phone
9286699282
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2650
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IRS990/OtherExpensesGrp/TotalAmt0828
IRS990/OtherExpensesGrp/TotalAmt1701
IRS990/OtherExpensesGrp/TotalAmt2650
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IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt08834
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01842
IRS990/PayrollTaxesGrp/TotalAmt01842
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0RAY CORNELIUS
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IRS990/PYContributionsGrantsAmt044270
IRS990/PYInvestmentIncomeAmt0178
IRS990/PYOtherExpensesAmt070711
IRS990/PYOtherRevenueAmt042924
IRS990/PYRevenuesLessExpensesAmt0-6122
IRS990/PYSalariesCompEmpBnftPaidAmt022783
IRS990/PYTotalExpensesAmt093494
IRS990/PYTotalRevenueAmt087372
IRS990/ReconcilationRevenueExpnssAmt04486
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt010307
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010307
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IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0127785
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0933
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0933
IRS990ScheduleD/LandGrp/BookValueAmt011500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt011500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03793
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt052284
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt056077
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0117323
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0117323
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015293
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt032336
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IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt06699
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt06699
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt09097
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt010705
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt012614
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt023319
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt014222
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt02398
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt02398
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IRS990ScheduleG/StatesWhereGamingConductedCd0AZ
IRS990/ScheduleJRequiredInd0false
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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
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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
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0101049
IRS990/TotalAssetsGrp/BOYAmt091283
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IRS990/TotalContributionsAmt047018
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0111328
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt021545
IRS990/TotalLiabilitiesEOYAmt026825
IRS990/TotalLiabilitiesGrp/BOYAmt021545
IRS990/TotalLiabilitiesGrp/EOYAmt026825
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt069738
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt074224
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt012000
IRS990/TotalRevenueGrp/ExclusionAmt013125
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt055671
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0115814
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt091283
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0101049
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt0386
IRS990/VotingMembersIndependentCnt0386
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RAY CORNELIUS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXHALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum09286692550
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-06-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0860143982
ReturnHeader/Filer/USAddress/AddressLine1Txt0716 S LAGUNA AVENUE
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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