Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2024 • EIN 86-0172316

Apr 01, 2023 to Mar 31, 2024 • Filed on Jun 10, 2024

6398 E Oak StScottsdale, AZ 85257

(480) 946-9368

Siviq Scores

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

Liabilities / Assets

81st percentile

0.16x

Higher debt load relative to assets than 81% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.16x

Higher debt load relative to revenue than 64% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2024

Net Margin

62nd percentile

14%

Higher net margin than 62% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

91st percentile

$36,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2024

Asset Growth

89th percentile

22%

Faster asset growth than 89% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

21%

Faster revenue growth than 64% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$706,476

Up $125,603 (+22%) from 2023

Net Assets

Up

$592,725

Up $121,368 (+26%) from 2023

Liabilities

Up

$113,751

Up $4,235 (+3.9%) from 2023

Revenue

Up

$701,233

Up $120,841 (+21%) from 2023

Expenses

Up

$603,471

Up $194,251 (+47%) from 2023

Net Income

Down

$97,762

Down $73,410 (-43%) from 2023

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $20,558Liabilities 2011: $18,267Net Assets 2011: $2,2912011Assets 2012: $24,477Liabilities 2012: $16,754Net Assets 2012: $7,7232012Assets 2013: $25,438Liabilities 2013: $15,057Net Assets 2013: $10,3812013Assets 2015: $27,840Liabilities 2015: $33,745Net Assets 2015: -$5,9052015Assets 2016: $67,068Liabilities 2016: $73,949Net Assets 2016: -$6,8812016Assets 2017: $26,671Liabilities 2017: $27,468Net Assets 2017: -$7972017Assets 2018: $81,336Liabilities 2018: $28,185Net Assets 2018: $53,1512018Assets 2019: $153,188Liabilities 2019: $79,725Net Assets 2019: $73,4632019Assets 2020: $187,683Liabilities 2020: $72,430Net Assets 2020: $115,2532020Assets 2021: $276,397Liabilities 2021: $77,302Net Assets 2021: $199,0952021Assets 2022: $404,824Liabilities 2022: $79,736Net Assets 2022: $325,0882022Assets 2023: $580,873Liabilities 2023: $109,516Net Assets 2023: $471,3572023Assets 2024: $706,476Liabilities 2024: $113,751Net Assets 2024: $592,7252024Assets 2025: $1,135,971Liabilities 2025: $316,898Net Assets 2025: $819,0732025

Highlighted filing

2024

Assets$706,476
Liabilities$113,751
Net Assets$592,725

Operations Trend

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

$1.5M$1.0M$500K$0Expenses 2011: $171,5092011Expenses 2012: $166,9332012Revenue 2013: $169,489Expenses 2013: $166,831Net Income 2013: $2,6582013Revenue 2015: $167,559Expenses 2015: $144,396Net Income 2015: $23,1632015Revenue 2016: $167,649Expenses 2016: $161,159Net Income 2016: $6,4902016Revenue 2017: $171,016Expenses 2017: $163,655Net Income 2017: $7,3612017Revenue 2018: $280,651Expenses 2018: $226,178Net Income 2018: $54,4732018Revenue 2019: $282,696Expenses 2019: $263,323Net Income 2019: $19,3732019Revenue 2020: $330,380Expenses 2020: $288,140Net Income 2020: $42,2402020Revenue 2021: $309,699Expenses 2021: $218,582Net Income 2021: $91,1172021Revenue 2022: $481,351Expenses 2022: $352,979Net Income 2022: $128,3722022Revenue 2023: $580,392Expenses 2023: $409,220Net Income 2023: $171,1722023Revenue 2024: $701,233Expenses 2024: $603,471Net Income 2024: $97,7622024Revenue 2025: $1,090,393Expenses 2025: $1,070,497Net Income 2025: $19,8962025

Highlighted filing

2024

Revenue$701,233
Expenses$603,471
Net Income$97,762
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Jun 10, 2024
Return Version
2023v5.0
Gross Receipts
$1,084,914
Mission and Program Overview

Mission

The organization supports youth, veterans, the needy and scholarships.

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
Cash and Non-Interest-Bearing Accounts$235,496$258,454▲ $22,958
Savings and Temporary Cash Investments$165,000$221,977▲ $56,977
Land, Buildings, and Equipment, Net$162,486$188,696▲ $26,210
Inventories for Sale or Use$16,136$27,349▲ $11,213
Prepaid Expenses and Deferred Charges$1,385$10,000▲ $8,615
Accounts Receivable$370--
Total Assets$580,873$706,476▲ $125,603
Liabilities
Deferred Revenue$76,617$102,218▲ $25,601
Accounts Payable and Accrued Expenses$32,899$11,533▼ $21,366
Total Liabilities$109,516$113,751▲ $4,235
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$462,742$559,390▲ $96,648
Net Assets With Donor Restrictions$8,615$33,335▲ $24,720
Total Net Assets Fund Balance$471,357$592,725▲ $121,368
Total Liabilities and Net Assets / Fund Balance$580,873$706,476▲ $125,603

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$28,917$225,494$254,411
Leasehold Improvements$108,459$33,711$142,170
Equipment$51,320$28,385$79,705
Buildings$0$0$0
Land$0-$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jody MillerSecretaryPT$36,000$36,000
Lisa RamirezTreasurerPT$12,000$12,000

Board Members and Trustees

NameTitle
Jim EbbertDirector
Aaron NelsonTrustee and Director
John Calvin GarrisonTrustee and Director
Steve GallantTrustee and Director
Kelly RichExalted Ruler and CEO
Revenue and Support

Revenue Composition

Contributions and Grants
$159,643
Program Service Revenue
$0
Investment Income
$6,572
Other Revenue
$535,018
All Other Contributions
$15,586
Change in Net Assets
$97,762
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$439,254
Salaries, Compensation, and Employee Benefits$164,217
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$174,679
Other Salaries and Wages---$99,184
Other Expenses---$65,991
Current Officers, Directors, Trustees, and Key Employees---$43,076
Office Expenses---$22,436
Depreciation Depletion---$22,287
Payroll Taxes---$21,957
All Other Expenses---$14,144
Information Technology---$13,960
Insurance---$10,942
Conferences and Meetings---$4,957
Fees for Services Accounting---$1,646
Fees for Services Other---$1,452
Total Functional Expenses$0$0$0$603,471
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$191,938
Gaming Direct Expenses$145,431
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
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

Governance Explanations

Form 990, Part VI, Section A, Line 6

The Lodge consists entirely of dues paying Members.

Form 990, Part VI, Section A, Line 7A

Members nominate and elect Officers each February.

Form 990, Part VI, Section A, Line 7B

Motions must be made, seconded and approved by a majority of Members present at Lodge meetings for budget changes and other business that may arise.

Form 990, Part VI, Section B, Line 11B

Form 990 is given to the Lodge Auditing Committee for their review. The Auditing Committee then presents Form 990 at a Lodge meeting for Members' review and approval.

Form 990, Part VI, Section B, Line 12C

Apparent, potential or actual conflict of interest is outlined in the Elks Annotated Statutes. Any conflict that may occur is brought to the attention of the Exalted Ruler who, with the assistance of the Lodge Officers, determine if a conflict actually exists and what action to take.

Form 990, Part VI, Section C, Line 19

No documents are available to the public.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks of the USA
EIN
86-0172316
Phone
4809469368
Address
6398 E Oak St, Scottsdale, AZ 85257
Doing Business As
Scottsdale Elks Lodge No 2148

Signing Officer

Name
Kelly Rich
Title
Exalted Ruler
Phone
4809469268
Signed
2024-06-10
Discuss with paid preparer
No

Organization Details

Principal Officer
Kelly Rich
Formed
1960
Legal Domicile
Az
Voting Board Members
7
Independent Board Members
5
Employees
15
Volunteers
140

Preparer

Firm
Geno's Bookkeeping
Address
4953 S Strike It Rich Dr, Gold Canyon, AZ 85118
Preparer
Gene Coryell
Phone
9073824899
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Net change of Balance Sheet liabilities: Restricted accounts 14,152 and Bingo 10,568 Total = 24,720.

Raw XML AppendixShowing 400 of 465 raw XML fields

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/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0Kids' Christmas event and food baskets and Special Olympics
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt010358
IRS990/ProgSrvcAccomActy3Grp/Desc0Veterans' Tunnels to Towers and Police & Fire awards
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt09902
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0115401
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0442
IRS990/PYOtherExpensesAmt0305240
IRS990/PYOtherRevenueAmt0464549
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0171172
IRS990/PYSalariesCompEmpBnftPaidAmt0103980
IRS990/PYTotalExpensesAmt0409220
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0580392
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt097762
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt054353
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0165000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0221977
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt051320
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028385
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt079705
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0108459
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt033711
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0142170
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt028917
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0225494
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0254411
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0188696
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt00
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt032027
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt039174
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt035330
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0106531
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0145431
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt058775
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt064194
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt068969
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0191938
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt046507
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt00
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt038900
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt016180
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt022720
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct00.9
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct00.95
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct00.85
IRS990ScheduleG/GamingManagerCompensationAmt00
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0Steve Gallant
IRS990ScheduleG/GamingManagerServicesProvTxt0Steve manages Bingo, Pull Tabs and Queen of Hearts.
IRS990ScheduleG/GamingOtherFacilityPct00
IRS990ScheduleG/GamingOwnFacilityPct01
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0Jody Miller
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt06398 E Oak St
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Scottsdale
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0AZ
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd085257
IRS990ScheduleG/StatesWhereGamingConductedCd0AZ
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Lodge consists entirely of dues paying Members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members nominate and elect Officers each February.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Motions must be made, seconded and approved by a majority of Members present at Lodge meetings for budget changes and other business that may arise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is given to the Lodge Auditing Committee for their review. The Auditing Committee then presents Form 990 at a Lodge meeting for Members' review and approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Apparent, potential or actual conflict of interest is outlined in the Elks Annotated Statutes. Any conflict that may occur is brought to the attention of the Exalted Ruler who, with the assistance of the Lodge Officers, determine if a conflict actually exists and what action to take.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5No documents are available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Net change of Balance Sheet liabilities: Restricted accounts 14,152 and Bingo 10,568 Total = 24,720.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0580873
IRS990/TotalAssetsEOYAmt0706476
IRS990/TotalAssetsGrp/BOYAmt0580873
IRS990/TotalAssetsGrp/EOYAmt0706476
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0159643
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0603471
IRS990/TotalGrossUBIAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.14$0.32$0.82$1.09$1.07$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.71$0.11$0.59$0.70$0.60$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.58$0.11$0.47$0.58$0.41$0.17
2022Detailed filing. Detailed filing data is available for this year.$0.40$0.08$0.33$0.48$0.35$0.13
2021Detailed filing. Detailed filing data is available for this year.$0.28$0.08$0.20$0.31$0.22$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.19$0.07$0.12$0.33$0.29$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.15$0.08$0.07$0.28$0.26$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.08$0.03$0.05$0.28$0.23$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.03$0.03$0.00$0.17$0.16$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.01$0.17$0.16$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.03$0.03$0.01$0.17$0.14$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.02$0.01$0.17$0.17$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.02$0.01$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.02$0.00$0.17