Civic Intelligence

Benevolent & Protective Order

EIN 86-0180430 • 501(c)8 • Show Low, AZ

Profile

The elks lodge performs community service, charitable yourth and other activities for the benefit of the members & the community at large.

PO Box 697Show Low, AZ 85902

www.elks.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.13x

Higher debt load relative to assets than 76% of similar nonprofits.

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

Liabilities / Revenue

64th percentile

0.13x

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

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

Net Margin

66th percentile

12%

Higher net margin than 66% 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

7th percentile

-9.8%

Faster asset growth than 7% of similar nonprofits.

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

Revenue Growth

73rd percentile

20%

Faster revenue growth than 73% of similar nonprofits.

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

Assets

Down

$729,080

Down $161,610 (-18%) from 2024

Liabilities

Down

$92,082

Down $110,558 (-55%) from 2024

Net Assets

Down

$636,998

Down $51,052 (-7.4%) from 2024

Revenue

Up

$705,765

Up $189,078 (+37%) from 2024

Expenses

Up

$620,499

Up $133,507 (+27%) from 2024

Net Income

Up

$85,266

Up $55,571 (+187%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $766,218Liabilities 2011: $110,914Net Assets 2011: $655,3042011Assets 2012: $982,161Liabilities 2012: $333,864Net Assets 2012: $648,2972012Assets 2013: $1,080,936Liabilities 2013: $344,274Net Assets 2013: $736,6622013Assets 2014: $1,028,496Liabilities 2014: $314,145Net Assets 2014: $714,3512014Assets 2015: $989,736Liabilities 2015: $292,924Net Assets 2015: $696,8122015Assets 2016: $967,146Liabilities 2016: $282,603Net Assets 2016: $684,5432016Assets 2017: $958,954Liabilities 2017: $273,571Net Assets 2017: $685,3832017Assets 2018: $947,084Liabilities 2018: $288,254Net Assets 2018: $658,8302018Assets 2019: $932,668Liabilities 2019: $280,907Net Assets 2019: $651,7612019Assets 2020: $882,589Liabilities 2020: $252,705Net Assets 2020: $629,8842020Assets 2021: $904,480Liabilities 2021: $300,488Net Assets 2021: $603,9922021Assets 2022: $988,107Liabilities 2022: $418,020Net Assets 2022: $570,0872022Assets 2023: $896,641Liabilities 2023: $371,612Net Assets 2023: $525,0292023Assets 2024: $890,690Liabilities 2024: $202,640Net Assets 2024: $688,0502024Assets 2025: $729,080Liabilities 2025: $92,082Net Assets 2025: $636,9982025

Highlighted filing

2025

Assets$729,080
Liabilities$92,082
Net Assets$636,998

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $90,1292011Revenue 2012: $184,900Expenses 2012: $191,907Net Income 2012: -$7,0072012Revenue 2013: $322,693Expenses 2013: $336,934Net Income 2013: -$14,2412013Revenue 2014: $345,364Expenses 2014: $367,675Net Income 2014: -$22,3112014Revenue 2015: $267,606Expenses 2015: $285,145Net Income 2015: -$17,5392015Revenue 2016: $210,264Expenses 2016: $240,461Net Income 2016: -$30,1972016Revenue 2017: $246,715Expenses 2017: $245,875Net Income 2017: $8402017Revenue 2018: $206,892Expenses 2018: $233,445Net Income 2018: -$26,5532018Revenue 2019: $254,737Expenses 2019: $261,806Net Income 2019: -$7,0692019Revenue 2020: $218,047Expenses 2020: $240,179Net Income 2020: -$22,1322020Revenue 2021: $212,991Expenses 2021: $238,883Net Income 2021: -$25,8922021Revenue 2022: $259,062Expenses 2022: $292,967Net Income 2022: -$33,9052022Revenue 2023: $491,607Expenses 2023: $501,665Net Income 2023: -$10,0582023Revenue 2024: $516,687Expenses 2024: $486,992Net Income 2024: $29,6952024Revenue 2025: $705,765Expenses 2025: $620,499Net Income 2025: $85,2662025

Highlighted filing

2025

Revenue$705,765
Expenses$620,499
Net Income$85,266

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.73$0.09$0.64$0.71$0.62$0.09
2024Detailed filing. Detailed filing data is available for this year.$0.89$0.20$0.69$0.52$0.49$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.90$0.37$0.53$0.49$0.50$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.99$0.42$0.57$0.26$0.29$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.90$0.30$0.60$0.21$0.24$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.88$0.25$0.63$0.22$0.24$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.93$0.28$0.65$0.25$0.26$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.95$0.29$0.66$0.21$0.23$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.96$0.27$0.69$0.25$0.25$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.97$0.28$0.68$0.21$0.24$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.99$0.29$0.70$0.27$0.29$0.02
2014Summary only. Only limited summary data is available for this year.$1.03$0.31$0.71$0.35$0.37$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.34$0.74$0.32$0.34$0.01
2012Summary only. Only limited summary data is available for this year.$0.98$0.33$0.65$0.18$0.19$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.11$0.66$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Dec 21, 2025
Return Version
2024v5.2
Gross Receipts
$848,778
Mission and Program Overview

Mission

Charitable & Fraternal activitites for the benefit of members and the community at large.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$593,704$593,704→ $0
Cash and Non-Interest-Bearing Accounts$280,686$119,076▼ $161,610
Inventories for Sale or Use$11,600$11,600→ $0
Prepaid Expenses and Deferred Charges$4,700$4,700→ $0
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$890,690$729,080▼ $161,610
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$162,864$48,189▼ $114,675
Deferred Revenue$22,859$42,681▲ $19,822
Accounts Payable and Accrued Expenses$16,917$1,212▼ $15,705
Total Liabilities$202,640$92,082▼ $110,558
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$650,178$599,126▼ $51,052
Net Assets With Donor Restrictions$37,872$37,872→ $0
Total Net Assets Fund Balance$688,050$636,998▼ $51,052
Total Liabilities and Net Assets / Fund Balance$890,690$729,080▼ $161,610

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$521,704$669,730$1,191,434
Land$72,000-$72,000
Equipment-$60,980$60,980
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$247,295
Program Service Revenue
$129,369
Investment Income
$1,525
Other Revenue
$327,576
All Other Contributions
$116,131
Change in Net Assets
$85,266
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$522,395
Salaries, Compensation, and Employee Benefits$57,513
Grants and Similar Amounts Paid$40,591
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$94,546--$94,546
Occupancy$87,955--$87,955
Other Salaries and Wages$52,059--$52,059
Grants to Domestic Individuals$40,591--$40,591
Depreciation Depletion$39,500--$39,500
Insurance-$17,220-$17,220
Office Expenses-$14,000-$14,000
Interest-$11,873-$11,873
Fees for Services Management-$11,200-$11,200
Other Expenses$9,161--$9,161
Conferences and Meetings-$6,588-$6,588
Payroll Taxes$5,454--$5,454
Fees for Services Accounting-$1,100-$1,100
All Other Expenses-$588-$588
Payment Travel Entrtnmnt Publicly Ofcl$300--$300
Total Functional Expenses$557,930$62,569$0$620,499
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$116,924
Gaming Direct Expenses$107,579
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
Yes
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 members of the Elks Lodge are persons that have been or maybe duly elected and initiated under the authorized ritual

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

Members at large nominate and vote by ballot for all officers & trustees.

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

All decisions, Annual Budget, Officers, Dues, Fees and non recurring transactions are subject to approval by the members at large.

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

The Treasurer, as a representative of the Board, will review the return prior to its filing.

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

The Elks Lodge is covered with a conflict of interest policy within the Grand Lodge of the Benevolent and Protective Order of Elks by-laws.

Form 990, Part VI, Section B, Line 15B

Per the by-laws the Secretary and Treasurer are compensated positions

Form 990, Part VI, Section C, Line 19

Documents are available to members upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks
EIN
86-0180430
Phone
9285374901
Address
PO Box 697, Show Low, AZ 85902

Signing Officer

Name
Brooke Patterson
Title
Treasurer
Signed
2025-12-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brooke Patterson
Formed
1958
Legal Domicile
Az
Voting Board Members
15
Independent Board Members
15
Employees
8

Preparer

Firm
Kevin O Rodolph CPA PLLC
Address
501 N 34th Cir, Show Low, AZ 85901
Preparer
Kevin Rodolph
Phone
5053201652
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