Civic Intelligence

Benevolent Protective Order of Elks

990 • Fiscal year 2022 • EIN 88-0093477

Apr 01, 2021 to Mar 31, 2022 • Filed on Jun 06, 2022

515 N Nevada StreetCarson City, NV 89703

(775) 882-2177

Siviq Scores

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

Liabilities / Assets

80th percentile

0.14x

Higher debt load relative to assets than 80% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

85th percentile

0.33x

Higher debt load relative to revenue than 85% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Net Margin

56th percentile

8.5%

Higher net margin than 56% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)8 • <$500k nonprofits • Source year 2022

Asset Growth

57th percentile

4.1%

Faster asset growth than 57% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

86th percentile

91%

Faster revenue growth than 86% of similar nonprofits.

2022 filings • 501(c)8 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$316,087

Up $12,480 (+4.1%) from 2021

Net Assets

Up

$270,361

Up $12,745 (+4.9%) from 2021

Liabilities

Down

$45,726

Down $265 (-0.6%) from 2021

Revenue

Up

$138,961

Up $66,213 (+91%) from 2021

Expenses

Up

$127,164

Up $61,343 (+93%) from 2021

Net Income

Up

$11,797

Up $4,870 (+70%) from 2021

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $291,098Liabilities 2012: $2,3312012Assets 2013: $308,850Liabilities 2013: $21,7762013Assets 2014: $316,204Liabilities 2014: $19,0652014Assets 2015: $325,727Liabilities 2015: $18,6872015Assets 2016: $350,786Liabilities 2016: $17,8292016Assets 2017: $361,776Liabilities 2017: $23,9542017Assets 2018: $436,680Liabilities 2018: $43,6932018Assets 2019: $309,853Liabilities 2019: $41,055Net Assets 2019: $268,7982019Assets 2020: $260,549Liabilities 2020: $22,944Net Assets 2020: $237,6052020Assets 2021: $303,607Liabilities 2021: $45,991Net Assets 2021: $257,6162021Assets 2022: $316,087Liabilities 2022: $45,726Net Assets 2022: $270,3612022Assets 2023: $314,206Liabilities 2023: $40,838Net Assets 2023: $273,3682023Assets 2024: $344,599Liabilities 2024: $64,959Net Assets 2024: $279,6402024Assets 2025: $341,873Liabilities 2025: $60,568Net Assets 2025: $281,3052025

Highlighted filing

2022

Assets$316,087
Liabilities$45,726
Net Assets$270,361

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2012: $45,300Expenses 2012: $33,087Net Income 2012: $12,2132012Revenue 2013: $39,331Expenses 2013: $41,024Net Income 2013: -$1,6932013Revenue 2014: $65,343Expenses 2014: $55,278Net Income 2014: $10,0652014Revenue 2015: $50,132Expenses 2015: $40,231Net Income 2015: $9,9012015Revenue 2016: $61,653Expenses 2016: $35,736Net Income 2016: $25,9172016Revenue 2017: $53,096Expenses 2017: $48,231Net Income 2017: $4,8652017Revenue 2018: $132,345Expenses 2018: $77,180Net Income 2018: $55,1652018Revenue 2019: $76,875Expenses 2019: $70,785Net Income 2019: $6,0902019Revenue 2020: $136,813Expenses 2020: $139,758Net Income 2020: -$2,9452020Revenue 2021: $72,748Expenses 2021: $65,821Net Income 2021: $6,9272021Revenue 2022: $138,961Expenses 2022: $127,164Net Income 2022: $11,7972022Revenue 2023: $128,278Expenses 2023: $123,869Net Income 2023: $4,4092023Revenue 2024: $126,353Expenses 2024: $120,081Net Income 2024: $6,2722024Revenue 2025: $136,154Expenses 2025: $134,489Net Income 2025: $1,6652025

Highlighted filing

2022

Revenue$138,961
Expenses$127,164
Net Income$11,797
Jump To
Filing Snapshot
Filing Period
Apr 1, 2021 to Mar 31, 2022
Signed
Jun 6, 2022
Return Version
2021v4.0
Gross Receipts
$180,871
Mission and Program Overview

Mission

Fraternal and benevolent, charitable

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$257,616$270,361▲ $12,745
Savings and Temporary Cash Investments$214,610$237,201▲ $22,591
Cash and Non-Interest-Bearing Accounts$65,259$55,415▼ $9,844
Inventories for Sale or Use$7,331$10,845▲ $3,514
Land, Buildings, and Equipment, Net$15,807$10,208▼ $5,599
Accounts Receivable$600$2,418▲ $1,818
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$303,607$316,087▲ $12,480
Other Assets Total-$0-
Liabilities
Deferred Revenue$24,410$26,964▲ $2,554
Other Liabilities$18,195$15,100▼ $3,095
Accounts Payable and Accrued Expenses$3,386$3,662▲ $276
Total Liabilities$45,991$45,726▼ $265
Net Assets / Fund Balance
Total Net Assets Fund Balance$257,616$270,361▲ $12,745
Total Liabilities and Net Assets / Fund Balance$303,607$316,087▲ $12,480

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,465$216,917$218,382
Other Land Buildings-$68,164$68,164
Land$8,743-$8,743
Compensation and Service Providers

Board Members and Trustees

NameTitle
Derick DennisTrustee
John RyalsTrustee
Ray BattagliaTrustee
Richard LeapTrustee
Wayne WilsonTrustee
Martha ReynoldsExalted Ruler
Marcia DeerfieldLeading Knight
Jack WorsleyLecture Knight
David PhillipsLoyal Knight
Debbie OlmsteadSecretary
Sabina ByeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$59,716
Program Service Revenue
$0
Investment Income
$13,981
Other Revenue
$65,264
All Other Contributions
$27,137
Change in Net Assets
$11,797
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$118,064
Salaries, Compensation, and Employee Benefits$9,100
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$43,588--$43,588
Depreciation Depletion$11,135--$11,135
All Other Expenses$9,558--$9,558
Current Officers, Directors, Trustees, and Key Employees$9,100--$9,100
Insurance$7,428--$7,428
Other Expenses$5,384--$5,384
Conferences and Meetings$2,251--$2,251
Office Expenses$2,029--$2,029
Fees for Services Accounting$865--$865
Payment Travel Entrtnmnt Publicly Ofcl$486--$486
Interest$4--$4
Total Functional Expenses$127,164$0$0$127,164
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Restricted Funds$15,100
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Actions are governed through the use of board members and a committee system.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Decisions are voted upon by the board or membership as appropriate

Form 990, Part VI, Line 11B: Form 990 Review Process

Upon completion of the annual compiled financial statements and the form 990, the orgization submits a copy of the financial report and form 990 to the audit committee of the grand lodge of the b.p.o.e. The audit committee reviews each of the items submitted for comliance with the elks accounting rules. Deficiencies are noted and a letter of comment is provided to the lodge for corrections.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization makes its governing and financial d0cuments available to the public. Documents can be reviewed by contacting the secretary during normal working hours.

Filing and Contact Details

Filer

Filer Name
Carson City Elks Lodge Inc
EIN
88-0093477
Phone
7758822177
Address
515 N NEVADA STREET, CARSON CITY, NV 89703

Signing Officer

Name
Sabina Bye
Title
Treasurer
Signed
2022-06-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sabina Bye
Legal Domicile
Nv
Voting Board Members
11
Independent Board Members
0
Employees
0

Preparer

Firm
Barnett Haden Business and Tax Consulting
Address
356 S TAYLOR ST, FALLON, NV 89406
Preparer
Barnett Haden
Phone
7754231040
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Balance sheet adjustment = $46674

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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/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt018042
IRS990/OtherExpensesGrp/ProgramServicesAmt19338
IRS990/OtherExpensesGrp/ProgramServicesAmt27956
IRS990/OtherExpensesGrp/ProgramServicesAmt35384
IRS990/OtherExpensesGrp/TotalAmt018042
IRS990/OtherExpensesGrp/TotalAmt19338
IRS990/OtherExpensesGrp/TotalAmt27956
IRS990/OtherExpensesGrp/TotalAmt35384
IRS990/OtherLiabilitiesGrp/BOYAmt018195
IRS990/OtherLiabilitiesGrp/EOYAmt015100
IRS990/OtherRevenueMiscGrp/Desc0ADVERTISING/BULLETIN
IRS990/OtherRevenueMiscGrp/Desc1RENTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0781
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt12675
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0781
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12675
IRS990/OtherRevenueTotalAmt03456
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0SABINA BYE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt032962
IRS990/PYInvestmentIncomeAmt011779
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt0486
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt0486
IRS990/PYOtherExpensesAmt058621
IRS990/PYOtherRevenueAmt028007
IRS990/PYRevenuesLessExpensesAmt06927
IRS990/PYSalariesCompEmpBnftPaidAmt07200
IRS990/PYTotalExpensesAmt065821
IRS990/PYTotalRevenueAmt072748
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt011797
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt07766
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0257616
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0270361
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0214610
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0237201
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01465
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0216917
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0218382
IRS990ScheduleD/LandGrp/BookValueAmt08743
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt08743
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt068164
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt068164
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RESTRICTED FUNDS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010208
IRS990ScheduleD/TotalLiabilityAmt015100
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACTIONS ARE GOVERNED THROUGH THE USE OF BOARD MEMBERS AND A COMMITTEE SYSTEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DECISIONS ARE VOTED UPON BY THE BOARD OR MEMBERSHIP AS APPROPRIATE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON COMPLETION OF THE ANNUAL COMPILED FINANCIAL STATEMENTS AND THE FORM 990, THE ORGIZATION SUBMITS A COPY OF THE FINANCIAL REPORT AND FORM 990 TO THE AUDIT COMMITTEE OF THE GRAND LODGE OF THE B.P.O.E. THE AUDIT COMMITTEE REVIEWS EACH OF THE ITEMS SUBMITTED FOR COMLIANCE WITH THE ELKS ACCOUNTING RULES. DEFICIENCIES ARE NOTED AND A LETTER OF COMMENT IS PROVIDED TO THE LODGE FOR CORRECTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING AND FINANCIAL D0CUMENTS AVAILABLE TO THE PUBLIC. DOCUMENTS CAN BE REVIEWED BY CONTACTING THE SECRETARY DURING NORMAL WORKING HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BALANCE SHEET ADJUSTMENT = $46674
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0303607
IRS990/TotalAssetsEOYAmt0316087
IRS990/TotalAssetsGrp/BOYAmt0303607
IRS990/TotalAssetsGrp/EOYAmt0316087
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt059716
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0127164
IRS990/TotalFunctionalExpensesGrp/TotalAmt0127164
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt045991
IRS990/TotalLiabilitiesEOYAmt045726
IRS990/TotalLiabilitiesGrp/BOYAmt045991
IRS990/TotalLiabilitiesGrp/EOYAmt045726
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0257616
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0270361
IRS990/TotalProgramServiceExpensesAmt0127164
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt013981
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt065264
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0138961
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0303607
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0316087
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0515 N NEVADA STREET
IRS990/USAddress/CityNm0CARSON CITY
IRS990/USAddress/StateAbbreviationCd0NV
IRS990/USAddress/ZIPCd0897038825
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SABINA BYE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-06-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CARSON CITY ELKS LODGE INC
ReturnHeader/Filer/BusinessNameControlTxt0CARS
ReturnHeader/Filer/EIN0880093477
ReturnHeader/Filer/PhoneNum07758822177
ReturnHeader/Filer/USAddress/AddressLine1Txt0515 N NEVADA STREET

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.42$0.61$2.81$1.36$1.34$0.02
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.45$0.65$2.80$1.26$1.20$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.14$0.41$2.73$1.28$1.24$0.04
2022Detailed filing. Detailed filing data is available for this year.$3.16$0.46$2.70$1.39$1.27$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.04$0.46$2.58$0.73$0.66$0.07
2020Detailed filing. Detailed filing data is available for this year.$2.61$0.23$2.38$1.37$1.40$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.10$0.41$2.69$0.77$0.71$0.06
2018Summary only. Only limited summary data is available for this year.$4.37$0.44$1.32$0.77$0.55
2017Summary only. Only limited summary data is available for this year.$3.62$0.24$0.53$0.48$0.05
2016Summary only. Only limited summary data is available for this year.$3.51$0.18$0.62$0.36$0.26
2015Summary only. Only limited summary data is available for this year.$3.26$0.19$0.50$0.40$0.10
2014Summary only. Only limited summary data is available for this year.$3.16$0.19$0.65$0.55$0.10
2013Summary only. Only limited summary data is available for this year.$3.09$0.22$0.39$0.41$0.02
2012Summary only. Only limited summary data is available for this year.$2.91$0.02$0.45$0.33$0.12