Civic Intelligence

Benevolent & Protective Order of Elks of the USA

EIN 86-0172863 • 501(c)8 • Willcox, AZ

Profile

To carry on Fraternal activities under the Lodge system the net income of which is used exclusively for benevolent and charitable purposes.

PO Box 940Willcox, AZ 85644
Siviq Scores

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

Liabilities / Assets

75th percentile

0.08x

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

501(c)8 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

74th percentile

0.12x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Net Margin

68th percentile

11%

Higher net margin than 68% of similar nonprofits.

501(c)8 • <$500k 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

83rd percentile

14%

Faster asset growth than 83% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

43rd percentile

-2.3%

Faster revenue growth than 43% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2023 to 2025

Assets

Up

$459,742

Up $44,290 (+11%) from 2024

Liabilities

Down

$36,752

Down $25,735 (-41%) from 2024

Net Assets

Up

$422,990

Up $70,025 (+20%) from 2024

Revenue

Down

$294,300

Down $8,906 (-2.9%) from 2024

Expenses

Down

$262,376

Down $10,806 (-4.0%) from 2024

Net Income

Up

$31,924

Up $1,900 (+6.3%) from 2024

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2018: $122,602Liabilities 2018: $30,432Net Assets 2018: $92,1702018Assets 2019: $111,009Liabilities 2019: $41,046Net Assets 2019: $69,9632019Assets 2020: $124,283Liabilities 2020: $40,712Net Assets 2020: $83,5712020Assets 2021: $142,367Liabilities 2021: $44,483Net Assets 2021: $97,8842021Assets 2022: $186,129Liabilities 2022: $40,415Net Assets 2022: $145,7142022Assets 2023: $351,076Liabilities 2023: $57,303Net Assets 2023: $293,7732023Assets 2024: $415,452Liabilities 2024: $62,487Net Assets 2024: $352,9652024Assets 2025: $459,742Liabilities 2025: $36,752Net Assets 2025: $422,9902025

Highlighted filing

2025

Assets$459,742
Liabilities$36,752
Net Assets$422,990

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2018: $72,457Expenses 2018: $50,282Net Income 2018: $22,1752018Revenue 2019: $66,926Expenses 2019: $73,661Net Income 2019: -$6,7352019Revenue 2020: $98,476Expenses 2020: $84,868Net Income 2020: $13,6082020Revenue 2021: $66,135Expenses 2021: $51,822Net Income 2021: $14,3132021Revenue 2022: $115,738Expenses 2022: $67,908Net Income 2022: $47,8302022Revenue 2023: $308,552Expenses 2023: $261,064Net Income 2023: $47,4882023Revenue 2024: $303,206Expenses 2024: $273,182Net Income 2024: $30,0242024Revenue 2025: $294,300Expenses 2025: $262,376Net Income 2025: $31,9242025

Highlighted filing

2025

Revenue$294,300
Expenses$262,376
Net Income$31,924

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jun 5, 2025
Return Version
2024v5.0
Gross Receipts
$430,823
Mission and Program Overview

Mission

Operates under the lodge system for the exclusive benefit of its members

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$153,993$159,709▲ $5,716
Savings and Temporary Cash Investments$99,063$100,272▲ $1,209
Cash and Non-Interest-Bearing Accounts$95,394$98,967▲ $3,573
Land, Buildings, and Equipment, Net$47,000$84,636▲ $37,636
Inventories for Sale or Use$20,002$16,158▼ $3,844
Total Assets$415,452$459,742▲ $44,290
Liabilities
Deferred Revenue$34,090$28,357▼ $5,733
Accounts Payable and Accrued Expenses$28,397$8,395▼ $20,002
Total Liabilities$62,487$36,752▼ $25,735
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$239,396$307,022▲ $67,626
Net Assets With Donor Restrictions$113,569$115,968▲ $2,399
Total Net Assets Fund Balance$352,965$422,990▲ $70,025
Total Liabilities and Net Assets / Fund Balance$415,452$459,742▲ $44,290

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$351,991$351,991
Equipment$18,799$179,314$198,113
Leasehold Improvements$43,017$2,637$45,654
Land$22,820-$22,820
Other Land Buildings$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kristi LeeSecretaryPT$4,800$4,800

Board Members and Trustees

NameTitle
Cameron OlsenDirector and Exalted Ruler
Nicole TerryDirector and Treasurer
Cheryl TerryDirector and Trustee 1 yr
Chris BowenDirector and Trustee 2 yr
Dawna ThompsonDirector and Trustee 3 yr
Garrett DouglasDirector and Trustee 4 yr
Richard NortheyDirector and Trustee 5 yr
Revenue and Support

Revenue Composition

Contributions and Grants
$30,044
Program Service Revenue
$40,252
Investment Income
$5,717
Other Revenue
$218,287
All Other Contributions
$2,281
Change in Net Assets
$31,924
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$202,011
Salaries, Compensation, and Employee Benefits$60,365
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$83,278
Other Salaries and Wages---$51,276
Other Expenses---$10,678
Insurance---$9,825
Conferences and Meetings---$6,288
Depreciation Depletion---$5,471
Current Officers, Directors, Trustees, and Key Employees---$4,800
Payroll Taxes---$4,243
Fees for Services Accounting---$3,289
Information Technology---$2,961
Office Expenses---$1,544
Advertising---$1,408
Other Employee Benefits---$46
Total Functional Expenses$0$0$0$262,376
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$60,395
Gaming Direct Expenses$32,192
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 2

The Treasurer and a Director are related.

Form 990, Part VI, Section A, Line 6

The Lodge consists entirely of dues-paying Members.

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

The governing body is elected each February.

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

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

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

The completed Form 990 is given to the 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 and 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 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
86-0172863
Phone
5205073333
Address
PO Box 940, Willcox, AZ 85644
Doing Business As
Willcox Lodge 2131

Signing Officer

Name
Kristi Lee
Title
Secretary
Phone
5205072525
Signed
2025-06-05
Discuss with paid preparer
No

Organization Details

Principal Officer
Cameron Olsen
Formed
1999
Legal Domicile
Az
Voting Board Members
8
Independent Board Members
7
Employees
8
Volunteers
65

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

Adjusted (adj) inventory to match valuation (2,458)- adj assets from expenses to balance sheet 40,491- adj liability of savings sub account (1,066), Bingo (2) , Children/Charity/Comm 1,721 and Scholarship (752)to match reconciled bank account - YOY net change of Restricted funds on balance sheet 168.

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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/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt033654
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16598
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt033654
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16598
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgSrvcAccomActy2Grp/Desc0Youth Programs (Hoop Shoot, Soccer Shoot, Banquets and Sponsorships/Donations) and Childrens' Charities
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt010623
IRS990/ProgSrvcAccomActy3Grp/Desc0Community and Veterans' Activities
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt06699
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Sponsorships and Donations
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt013269
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt035612
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05347
IRS990/PYOtherExpensesAmt0205855
IRS990/PYOtherRevenueAmt0224544
IRS990/PYProgramServiceRevenueAmt037703
IRS990/PYRevenuesLessExpensesAmt030024
IRS990/PYSalariesCompEmpBnftPaidAmt067327
IRS990/PYTotalExpensesAmt0273182
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0303206
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt031924
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt015499
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt099063
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0100272
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0351991
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0351991
IRS990ScheduleD/EquipmentGrp/BookValueAmt018799
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0179314
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0198113
IRS990ScheduleD/LandGrp/BookValueAmt022820
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt022820
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt043017
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02637
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt045654
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt084636
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt00
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt031275
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt031275
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt032192
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt060395
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt060395
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt028203
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt00
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0917
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0917
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01
IRS990ScheduleG/GamingManagerCompensationAmt00
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0Nicole Terry
IRS990ScheduleG/GamingManagerServicesProvTxt0Manages raffles
IRS990ScheduleG/GamingOtherFacilityPct00
IRS990ScheduleG/GamingOwnFacilityPct01
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0Kristi Lee
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO Box 940
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Willcox
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0AZ
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd085644
IRS990ScheduleG/StatesWhereGamingConductedCd0AZ
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Treasurer and a Director are related.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Lodge consists entirely of dues-paying Members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing body is elected each February.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Motions can be made, seconded and approved by a majority of Members present at a Lodge meeting for budget changes and other business that may arise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The completed Form 990 is given to the Auditing Committee for their review. The Auditing Committee then presents Form 990 at a Lodge meeting for Members' review and approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Apparent, potential and 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 assistance of the Lodge Officers, determine if a conflict actually exists and what action to take.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6No documents are available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Adjusted (adj) inventory to match valuation (2,458)- adj assets from expenses to balance sheet 40,491- adj liability of savings sub account (1,066), Bingo (2) , Children/Charity/Comm 1,721 and Scholarship (752)to match reconciled bank account - YOY net change of Restricted funds on balance sheet 168.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00

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