Civic Intelligence

Benevolent & Protective Order of Elks #2154

EIN 86-0171789 • 501(c)8 • Payson, AZ

Profile

Provides facilities to members for the exempt purpose of comaraderie, fellowship, social activities & promotion of fraternal spirit. These facilities include a bar & dining room, and are essential to the exempt purpose of the lodge.

1206 N Beeline HwyPayson, AZ 85541

n/A

Siviq Scores

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

Liabilities / Assets

91st percentile

0.35x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

79th percentile

0.30x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2025

Net Margin

26th percentile

-5.5%

Higher net margin than 26% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

85th percentile

13%

Faster asset growth than 85% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Revenue Growth

78th percentile

25%

Faster revenue growth than 78% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Assets

Up

$349,007

Up $77,969 (+29%) from 2023

Liabilities

Up

$121,468

Up $42,926 (+55%) from 2023

Net Assets

Up

$227,539

Up $35,043 (+18%) from 2023

Revenue

Up

$401,735

Up $146,182 (+57%) from 2023

Expenses

Up

$423,863

Up $207,596 (+96%) from 2023

Net Income

Down

-$22,128

Down $61,414 (-156%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2021: $198,778Liabilities 2021: $27,613Net Assets 2021: $171,1652021Assets 2022: $237,086Liabilities 2022: $45,815Net Assets 2022: $191,2712022Assets 2023: $271,038Liabilities 2023: $78,542Net Assets 2023: $192,4962023Assets 2025: $349,007Liabilities 2025: $121,468Net Assets 2025: $227,5392025

Highlighted filing

2025

Assets$349,007
Liabilities$121,468
Net Assets$227,539

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2021: $110,165Expenses 2021: $154,789Net Income 2021: -$44,6242021Revenue 2022: $232,054Expenses 2022: $212,144Net Income 2022: $19,9102022Revenue 2023: $255,553Expenses 2023: $216,267Net Income 2023: $39,2862023Revenue 2025: $401,735Expenses 2025: $423,863Net Income 2025: -$22,1282025

Highlighted filing

2025

Revenue$401,735
Expenses$423,863
Net Income-$22,128

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jul 19, 2025
Return Version
2024v5.2
Gross Receipts
$623,140
Mission and Program Overview

Mission

Provides facilities to members for the exempt purpose of comaraderie, fellowship, social activities & promotion of fraternal spirit. These facilities include a bar & dining room, and are essential to the exempt purpose of the lodge.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$207,169$199,146▼ $8,023
Cash and Non-Interest-Bearing Accounts$78,155$80,248▲ $2,093
Land, Buildings, and Equipment, Net$32,372$69,613▲ $37,241
Total Assets$317,696$349,007▲ $31,311
Liabilities
Deferred Revenue$9,510$53,694▲ $44,184
Other Liabilities$46,306$46,306→ $0
Accounts Payable and Accrued Expenses$12,215$21,468▲ $9,253
Total Liabilities$68,031$121,468▲ $53,437
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$240,655$218,529▼ $22,126
Net Assets With Donor Restrictions$9,010$9,010→ $0
Total Net Assets Fund Balance$249,665$227,539▼ $22,126
Total Liabilities and Net Assets / Fund Balance$317,696$349,007▲ $31,311

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,070$131,253-
Land$16,031--
Equipment$42,512$148,872-
Leasehold Improvements$0$48,944-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Adrianne TroutmanSecretaryPT$17,400$17,400
LuAnne FrostTreasurerPT$1,200$1,200

Board Members and Trustees

NameTitle
Barbara ParishTrustee
Bob KragerudTrustee
James PullinsTrustee
Ryan BetorTrustee
Terry LowmanTrustee
April RogersChaplain
Sally ChobotEsquire
Mary SpringerExalted Ruler
Earlene BrewerInner Guard
Irma BramletLeading Knight
Ana BjornbergLecturing Knight
Charlene BosqueLoyal Knight
Jerry CortesTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$189,188
Program Service Revenue
$44,131
Investment Income
$37
Other Revenue
$168,379
All Other Contributions
$153,591
Change in Net Assets
$-22,128
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$354,465
Salaries, Compensation, and Employee Benefits$69,398
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$139,851$0$0$139,851
All Other Expenses$138,170$0$0$138,170
Other Salaries and Wages$34,381$0$0$34,381
Payments to Affiliates$28,664$0$0$28,664
Current Officers, Directors, Trustees, and Key Employees$18,600$0$0$18,600
Payroll Taxes$16,417$0$0$16,417
Depreciation Depletion$12,356$0$0$12,356
Office Expenses$10,830$0$0$10,830
Insurance$7,050$0$0$7,050
Conferences and Meetings$4,234$0$0$4,234
Fees for Services Legal$2,498$0$0$2,498
Other Expenses$1,865$0$0$1,865
Total Functional Expenses$423,863$0$0$423,863
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$127,188
Gaming Direct Expenses$91,435
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
Permanently Restricted$46,306
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks #2154
EIN
86-0171789
Phone
9284742572
Address
1206 N Beeline Hwy, Payson, AZ 85541

Signing Officer

Name
Sunday Schwein
Title
Exalted Ruler
Phone
9284742572
Signed
2025-07-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sunday Schwein
Formed
1960
Legal Domicile
Az
Voting Board Members
15
Independent Board Members
15
Employees
6
Volunteers
25

Preparer

Firm
Pamela K Wester
Address
PO BOX 2383, CAMP VERDE, AZ 86322
Preparer
Pamela K Wester
Phone
9283001932
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The IRS Form 990 is available to any governing board member who desires to see the document. It is also available to all members of the local organization.

Pt VI, Line 19

All governing documents, conflict of interest policy, and financial statements are available to all members of the local organization at any time. The members should see the Lodge Secretary in order to request these documents.

Pt VI, Line 6

The organization does have members

Pt VI, Line 7A

The organization does have members or other persons who have the power to elect or appoint one or more members of the governing body.

Pt VI, Line 7B

The governance decisions of the organization are reserved to or subjected to approval by members or persons other than the governing body.

Pt VI, Line 8B

Since there are no committees that have the authority to act on behalf of the governing body, no meeting documentation is completed.

Form 990, Part IX, Line 24E

Lodge Activities 2598. 2598.

Form 990, Part IX, Line 24E

Licenses 570. 570.

Form 990, Part IX, Line 24E

Music/Entertainment 23335. 23335.

Form 990, Part IX, Line 24E

Sales Tax Paid 6130. 6130.

Form 990, Part IX, Line 24E

Community Activities 31474. 31474.

Form 990, Part IX, Line 24E

Cash Over/(Short) -43. -43.

Form 990, Part IX, Line 24E

Equipment Purchase 2272. 2272.

Form 990, Part IX, Line 24E

Youth Programs 12254. 12254.

Form 990, Part IX, Line 24E

ENF Grants and Donations 8722. 8722.

Form 990, Part IX, Line 24E

MISC EXPENSE 8470. 8470.

Form 990, Part IX, Line 24E

Equipment Repairs 1726. 1726.

Form 990, Part IX, Line 24E

Veterans Activities 26360. 26360.

Form 990, Part IX, Line 24E

local Charities/Donations 1400. 1400.

Form 990, Part IX, Line 24E

Other Taxes 12902. 12902.

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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/OtherExpensesGrp/Desc2Supplies
IRS990/OtherExpensesGrp/Desc3Bank Charges
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt0375
IRS990/OtherExpensesGrp/ProgramServicesAmt12104
IRS990/OtherExpensesGrp/ProgramServicesAmt26468
IRS990/OtherExpensesGrp/ProgramServicesAmt31865
IRS990/OtherExpensesGrp/TotalAmt0375
IRS990/OtherExpensesGrp/TotalAmt12104
IRS990/OtherExpensesGrp/TotalAmt26468
IRS990/OtherExpensesGrp/TotalAmt31865
IRS990/OtherLiabilitiesGrp/BOYAmt046306
IRS990/OtherLiabilitiesGrp/EOYAmt046306
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt034381
IRS990/OtherSalariesAndWagesGrp/TotalAmt034381
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt028664
IRS990/PaymentsToAffiliatesGrp/TotalAmt028664
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt016417
IRS990/PayrollTaxesGrp/TotalAmt016417
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Sunday Schwein
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0157280
IRS990/PYInvestmentIncomeAmt0138
IRS990/PYOtherExpensesAmt0240181
IRS990/PYOtherRevenueAmt0179305
IRS990/PYProgramServiceRevenueAmt027829
IRS990/PYRevenuesLessExpensesAmt056720
IRS990/PYSalariesCompEmpBnftPaidAmt067651
IRS990/PYTotalExpensesAmt0307832
IRS990/PYTotalRevenueAmt0364552
IRS990/ReconcilationRevenueExpnssAmt0-22128
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt044120
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0207169
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0199146
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt011070
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0131253
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0142323
IRS990ScheduleD/EquipmentGrp/BookValueAmt042512
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0148872
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0191384
IRS990ScheduleD/LandGrp/BookValueAmt016031
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt016031
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt048944
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt048944
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt046306
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PERMANENTLY RESTRICTED
IRS990ScheduleD/TotalBookValueLandBuildingsAmt069613
IRS990ScheduleD/TotalLiabilityAmt046306
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt050476
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt07430
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt011
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt057917
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt091435
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0105196
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt010882
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt011110
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0127188
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt035753
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0292
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt031971
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt028293
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt03386
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt01547
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt01547
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0Mary Springer
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01206 N Beeline Hwy
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Payson
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0AZ
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd085541
IRS990ScheduleG/StatesWhereGamingConductedCd0AZ
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The IRS Form 990 is available to any governing board member who desires to see the document. It is also available to all members of the local organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All governing documents, conflict of interest policy, and financial statements are available to all members of the local organization at any time. The members should see the Lodge Secretary in order to request these documents.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization does have members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization does have members or other persons who have the power to elect or appoint one or more members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The governance decisions of the organization are reserved to or subjected to approval by members or persons other than the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Since there are no committees that have the authority to act on behalf of the governing body, no meeting documentation is completed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Lodge Activities 2598. 2598.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Licenses 570. 570.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Music/Entertainment 23335. 23335.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Sales Tax Paid 6130. 6130.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Community Activities 31474. 31474.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Cash Over/(Short) -43. -43.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Equipment Purchase 2272. 2272.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Youth Programs 12254. 12254.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14ENF Grants and Donations 8722. 8722.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15MISC EXPENSE 8470. 8470.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Equipment Repairs 1726. 1726.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Veterans Activities 26360. 26360.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18local Charities/Donations 1400. 1400.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Other Taxes 12902. 12902.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e

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