Civic Intelligence

Benevolent and Protective Order Of

990 • Fiscal year 2019 • EIN 87-0271421

Apr 01, 2018 to Mar 31, 2019 • Filed on Jul 12, 2019

1875 W 5200 SRoy, UT 84067-2930

(801) 773-1682

Siviq Scores

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

Liabilities / Assets

51st percentile

0.03x

Higher debt load relative to assets than 51% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.13x

Higher debt load relative to revenue than 57% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Net Margin

81st percentile

18%

Higher net margin than 81% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

62nd percentile

$2,653

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Asset Growth

72nd percentile

4.5%

Faster asset growth than 72% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

87th percentile

34%

Faster revenue growth than 87% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$993,668

Up $42,861 (+4.5%) from 2018

Net Assets

Up

$966,096

Up $51,189 (+5.6%) from 2018

Liabilities

Down

$27,572

Down $8,328 (-23%) from 2018

Revenue

Up

$218,419

Up $55,392 (+34%) from 2018

Expenses

Up

$178,977

Up $27,123 (+18%) from 2018

Net Income

Up

$39,442

Up $28,269 (+253%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $1,077,758Liabilities 2012: $32,216Net Assets 2012: $1,045,5422012Assets 2013: $1,017,653Liabilities 2013: $24,261Net Assets 2013: $993,3922013Assets 2014: $1,017,318Liabilities 2014: $24,261Net Assets 2014: $993,0572014Assets 2015: $950,742Liabilities 2015: $28,605Net Assets 2015: $922,1372015Assets 2016: $918,534Liabilities 2016: $28,657Net Assets 2016: $889,8772016Assets 2017: $910,338Liabilities 2017: $30,624Net Assets 2017: $879,7142017Assets 2018: $950,807Liabilities 2018: $35,900Net Assets 2018: $914,9072018Assets 2019: $993,668Liabilities 2019: $27,572Net Assets 2019: $966,0962019Assets 2020: $1,003,147Liabilities 2020: $29,779Net Assets 2020: $973,3682020Assets 2021: $983,160Liabilities 2021: $48,419Net Assets 2021: $934,7412021Assets 2022: $977,287Liabilities 2022: $53,435Net Assets 2022: $923,8522022Assets 2023: $1,002,870Liabilities 2023: $56,159Net Assets 2023: $946,7112023Assets 2024: $1,056,677Liabilities 2024: $68,825Net Assets 2024: $987,8522024Assets 2025: $1,046,593Liabilities 2025: $61,242Net Assets 2025: $985,3512025

Highlighted filing

2019

Assets$993,668
Liabilities$27,572
Net Assets$966,096

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2012: $229,6752012Revenue 2013: $268,265Expenses 2013: $306,525Net Income 2013: -$38,2602013Revenue 2014: $252,376Expenses 2014: $293,771Net Income 2014: -$41,3952014Revenue 2015: $278,860Expenses 2015: $252,286Net Income 2015: $26,5742015Revenue 2016: $205,795Expenses 2016: $239,055Net Income 2016: -$33,2602016Revenue 2017: $173,147Expenses 2017: $183,310Net Income 2017: -$10,1632017Revenue 2018: $163,027Expenses 2018: $151,854Net Income 2018: $11,1732018Revenue 2019: $218,419Expenses 2019: $178,977Net Income 2019: $39,4422019Revenue 2020: $192,493Expenses 2020: $176,599Net Income 2020: $15,8942020Revenue 2021: $120,498Expenses 2021: $132,387Net Income 2021: -$11,8892021Revenue 2022: $197,866Expenses 2022: $208,755Net Income 2022: -$10,8892022Revenue 2023: $232,278Expenses 2023: $209,419Net Income 2023: $22,8592023Revenue 2024: $263,906Expenses 2024: $260,851Net Income 2024: $3,0552024Revenue 2025: $325,403Expenses 2025: $322,060Net Income 2025: $3,3432025

Highlighted filing

2019

Revenue$218,419
Expenses$178,977
Net Income$39,442
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jul 12, 2019
Return Version
2018v3.1
Gross Receipts
$302,229
Mission and Program Overview

Mission

This is a freaternal organization affiliated with the national benevolent and protective order of elks. The organization participates in multiple charitable programs for the community and the youth throughout the year.

This is a fraternal organization affiliated with the national benevolent and protective order of elks. The orginaiztion particpates in multiple chariable programs for the community and the youth throughout the year.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$710,664$702,416▼ $8,248
Cash and Non-Interest-Bearing Accounts$116,220$162,296▲ $46,076
Investments in Publicly Traded Securities$101,013$112,798▲ $11,785
Inventories for Sale or Use$7,563$7,973▲ $410
Savings and Temporary Cash Investments$6,684--
Accounts Receivable-$5,255-
Prepaid Expenses and Deferred Charges$8,663$2,930▼ $5,733
Total Assets$950,807$993,668▲ $42,861
Liabilities
Accounts Payable and Accrued Expenses$21,572$13,882▼ $7,690
Deferred Revenue$14,328$13,690▼ $638
Total Liabilities$35,900$27,572▼ $8,328
Net Assets / Fund Balance
Unrestricted Net Assets$767,167$766,890▼ $277
Permanently Rstr Net Assets$135,044$101,011▼ $34,033
Temporarily Rstr Net Assets$12,696$98,195▲ $85,499
Total Net Assets Fund Balance$914,907$966,096▲ $51,189
Total Liabilities and Net Assets / Fund Balance$950,807$993,668▲ $42,861

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$612,358$354,748$967,106
Land$90,058-$90,058
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gary BrinkmeyerSecretaryPT$2,653$2,653
Jim CrowleyTreasurerPT$2,542$2,542

Board Members and Trustees

NameTitle
J Roland Ashworth1 Yr Trustee
Danield Ashworth2 Yr Trustee
Raymond Croxen3yr Trustee
Judy Aromando4 Yr Trustee
Rocky Stevenson5 Yr Trustee
Mary CroxenAudit Cmte.
Bill ChristensenExalted Rule
Dale BebeeLeading Knig
Barry CarrLecturing Kn
Anthony UrionaLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$45,739
Program Service Revenue
$0
Investment Income
$125
Other Revenue
$172,555
All Other Contributions
$20,556
Change in Net Assets
$39,442

Audited Revenue Reconciliation

Revenue per Audited Statements
$218,419
Revenue Not Reported on Form 990
$11,747
Total Revenue per Audited Statements
$230,166
Total Revenue per Form 990
$218,419
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$158,057
Salaries, Compensation, and Employee Benefits$20,920
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses---$22,012
Depreciation Depletion---$20,159
Other Salaries and Wages---$18,883
Occupancy---$13,918
Conferences and Meetings---$9,168
Payments to Affiliates---$8,740
All Other Expenses---$7,480
Insurance---$6,756
Other Expenses---$3,509
Payroll Taxes---$2,037
Fees for Services Accounting---$1,850
Fees for Services Other---$1,208
Total Functional Expenses$0$0$0$178,977

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$178,977
Total Expenses per Audited Statements$178,977
Total Expenses per Form 990$178,977
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$80,315
Gaming Direct Expenses$16,202
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
Yes
Audit committee
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request at the organization's office.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
87-0271421
Phone
8017731682
Address
1875 W 5200 S, ROY, UT 84067-2930

Signing Officer

Name
Mary Croxen
Title
Audit Cmte. Chair
Phone
8017731682
Signed
2019-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bill Christensen
Formed
1985
Legal Domicile
Ut
Voting Board Members
11
Independent Board Members
11
Employees
20

Preparer

Firm
Shaw & Co Pc
Address
1564 SOUTH 500 WEST SUITE 201, BOUNTIFUL, UT 84010-7400
Preparer
Justin R Shaw CPA Cfe Cgma
Phone
8012943155
Raw XML Appendix392 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/Form990PartVIISectionAGrp/TitleTxt22 YR TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
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IRS990/PrincipalOfficerNm0BILL CHRISTENSEN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt030089
IRS990/PYInvestmentIncomeAmt044
IRS990/PYOtherExpensesAmt0103546
IRS990/PYOtherRevenueAmt0132894
IRS990/PYRevenuesLessExpensesAmt011173
IRS990/PYSalariesCompEmpBnftPaidAmt048308
IRS990/PYTotalExpensesAmt0151854
IRS990/PYTotalRevenueAmt0163027
IRS990/ReconcilationRevenueExpnssAmt039442
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt024780
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06684
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0612358
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0354748
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0967106
IRS990ScheduleD/ExpensesSubtotalAmt0178977
IRS990ScheduleD/LandGrp/BookValueAmt090058
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt090058
IRS990ScheduleD/NetUnrealizedGainsInvstAmt011747
IRS990ScheduleD/RevenueNotReportedAmt011747
IRS990ScheduleD/RevenueSubtotalAmt0218419
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0702416
IRS990ScheduleD/TotalExpensesPerForm990Amt0178977
IRS990ScheduleD/TotalRevenuePerForm990Amt0218419
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0230166
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0178977
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt012000
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt012000
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt016202
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt080315
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt080315
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt064113
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt04202
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt04202
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0JIM CROWLEY
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01875 W 5200 S
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0ROY
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0UT
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd0840672930
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt012696
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt098195
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0950807
IRS990/TotalAssetsEOYAmt0993668
IRS990/TotalAssetsGrp/BOYAmt0950807
IRS990/TotalAssetsGrp/EOYAmt0993668
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt045739
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0178977
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035900
IRS990/TotalLiabilitiesEOYAmt027572
IRS990/TotalLiabilitiesGrp/BOYAmt035900
IRS990/TotalLiabilitiesGrp/EOYAmt027572
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0914907
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0966096
IRS990/TotalReportableCompFromOrgAmt05195
IRS990/TotalRevenueGrp/ExclusionAmt024780
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0147900
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0218419
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0950807
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0993668
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0767167
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0766890
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01875 W 5200 S
IRS990/USAddress/CityNm0ROY
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd0840672930
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.ELKS.ORG/LODGES
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARY CROXEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0AUDIT CMTE. CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum08017731682
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-07-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS GOLDEN SPIKE 719
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0870271421
ReturnHeader/Filer/PhoneNum08017731682
ReturnHeader/Filer/USAddress/AddressLine1Txt01875 W 5200 S
ReturnHeader/Filer/USAddress/CityNm0ROY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd0840672930
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId027B959B6E57BD0EFF7EA62E13F272D78F879BC9D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A9180805B3A0B41B76A72B7B01C1EC9141C3BAA5
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.243.4.137
ReturnHeader/FilingSecurityInformation/IPDt02019-07-19
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm014:38:31
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460952065
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SHAW & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01564 SOUTH 500 WEST SUITE 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOUNTIFUL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0840107400
ReturnHeader/PreparerPersonGrp/PhoneNum08012943155
ReturnHeader/PreparerPersonGrp/PreparationDt02019-07-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JUSTIN R SHAW CPA CFE CGMA
ReturnHeader/ReturnTs02019-07-19T14:38:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-04-01
ReturnHeader/TaxPeriodEndDt02019-03-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.06$0.99$0.33$0.32$0.00
2024Summary only. Only limited summary data is available for this year.$1.06$0.07$0.99$0.26$0.26$0.00
2023Summary only. Only limited summary data is available for this year.$1.00$0.06$0.95$0.23$0.21$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.05$0.92$0.20$0.21$0.01
2021Summary only. Only limited summary data is available for this year.$0.98$0.05$0.93$0.12$0.13$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.03$0.97$0.19$0.18$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.99$0.03$0.97$0.22$0.18$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.04$0.91$0.16$0.15$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.03$0.88$0.17$0.18$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.92$0.03$0.89$0.21$0.24$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.95$0.03$0.92$0.28$0.25$0.03
2014Summary only. Only limited summary data is available for this year.$1.02$0.02$0.99$0.25$0.29$0.04
2013Summary only. Only limited summary data is available for this year.$1.02$0.02$0.99$0.27$0.31$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.03$1.05$0.23