Civic Intelligence

Benevolent & Protective Order Of

990 • Fiscal year 2021 • EIN 91-0142850

Apr 01, 2020 to Mar 31, 2021 • Filed on Jul 28, 2021

PO Box 11008Tacoma, WA 98411-0015

(253) 272-1117

Siviq Scores

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

Liabilities / Assets

38th percentile

0.01x

Higher debt load relative to assets than 38% of similar nonprofits.

2021 filings • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

65th percentile

0.22x

Higher debt load relative to revenue than 65% of similar nonprofits.

2021 filings • $5M-$10M nonprofits • Source year 2021

Net Margin

8th percentile

-47%

Higher net margin than 8% of similar nonprofits.

2021 filings • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

35th percentile

$12,500

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2021 filings • $5M-$10M nonprofits • Source year 2021

Asset Growth

37th percentile

3.6%

Faster asset growth than 37% of similar nonprofits.

2021 filings • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

5th percentile

-55%

Faster revenue growth than 5% of similar nonprofits.

2021 filings • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$9,973,261

Up $343,963 (+3.6%) from 2020

Net Assets

Up

$9,854,491

Up $490,618 (+5.2%) from 2020

Liabilities

Down

$118,770

Down $146,655 (-55%) from 2020

Revenue

Down

$541,820

Down $662,556 (-55%) from 2020

Expenses

Down

$797,685

Down $365,888 (-31%) from 2020

Net Income

Down

-$255,865

Down $296,668 (-727%) from 2020

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2012: $3,022,333Liabilities 2012: $638,160Net Assets 2012: $2,384,1732012Assets 2013: $15,456,829Liabilities 2013: $2,886,669Net Assets 2013: $12,570,1602013Assets 2014: $12,860,135Liabilities 2014: $404,455Net Assets 2014: $12,455,6802014Assets 2015: $12,262,358Liabilities 2015: $705,005Net Assets 2015: $11,557,3532015Assets 2016: $11,548,028Liabilities 2016: $366,013Net Assets 2016: $11,182,0152016Assets 2017: $11,032,077Liabilities 2017: $423,925Net Assets 2017: $10,608,1522017Assets 2018: $10,408,658Liabilities 2018: $189,378Net Assets 2018: $10,219,2802018Assets 2019: $9,920,595Liabilities 2019: $233,819Net Assets 2019: $9,686,7762019Assets 2020: $9,629,298Liabilities 2020: $265,425Net Assets 2020: $9,363,8732020Assets 2021: $9,973,261Liabilities 2021: $118,770Net Assets 2021: $9,854,4912021Assets 2022: $9,983,036Liabilities 2022: $102,323Net Assets 2022: $9,880,7132022Assets 2023: $9,508,398Liabilities 2023: $96,911Net Assets 2023: $9,411,4872023Assets 2024: $9,476,741Liabilities 2024: $113,289Net Assets 2024: $9,363,4522024Assets 2025: $9,334,361Liabilities 2025: $153,839Net Assets 2025: $9,180,5222025

Highlighted filing

2021

Assets$9,973,261
Liabilities$118,770
Net Assets$9,854,491

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2012: $1,045,864Expenses 2012: $1,049,341Net Income 2012: -$3,4772012Revenue 2013: $11,039,709Expenses 2013: $853,722Net Income 2013: $10,185,9872013Revenue 2014: $362,688Expenses 2014: $1,216,470Net Income 2014: -$853,7822014Revenue 2015: $396,470Expenses 2015: $1,304,933Net Income 2015: -$908,4632015Revenue 2016: $598,722Expenses 2016: $1,292,166Net Income 2016: -$693,4442016Revenue 2017: $505,119Expenses 2017: $1,070,993Net Income 2017: -$565,8742017Revenue 2018: $656,754Expenses 2018: $1,200,164Net Income 2018: -$543,4102018Revenue 2019: $679,580Expenses 2019: $1,119,836Net Income 2019: -$440,2562019Revenue 2020: $1,204,376Expenses 2020: $1,163,573Net Income 2020: $40,8032020Revenue 2021: $541,820Expenses 2021: $797,685Net Income 2021: -$255,8652021Revenue 2022: $1,011,973Expenses 2022: $888,700Net Income 2022: $123,2732022Revenue 2023: $650,263Expenses 2023: $835,566Net Income 2023: -$185,3032023Revenue 2024: $504,154Expenses 2024: $775,990Net Income 2024: -$271,8362024Revenue 2025: $529,841Expenses 2025: $778,614Net Income 2025: -$248,7732025

Highlighted filing

2021

Revenue$541,820
Expenses$797,685
Net Income-$255,865
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Jul 28, 2021
Return Version
2020v4.0
Gross Receipts
$541,820
Mission and Program Overview

Mission

The organization's mission is to provide fraternal benefits to members and promote civic and charitable support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,132,000$6,698,545▼ $433,455
Investments in Publicly Traded Securities$1,936,437$2,521,233▲ $584,796
Other Notes and Loans Receivable, Net$324,615$372,754▲ $48,139
Savings and Temporary Cash Investments$174,736$244,476▲ $69,740
Cash and Non-Interest-Bearing Accounts$36,997$128,796▲ $91,799
Inventories for Sale or Use$11,678$5,120▼ $6,558
Prepaid Expenses and Deferred Charges$12,835$1,826▼ $11,009
Accounts Receivable-$511-
Total Assets$9,629,298$9,973,261▲ $343,963
Liabilities
Deferred Revenue$99,116$84,396▼ $14,720
Other Liabilities$71,613--
Accounts Payable and Accrued Expenses$94,696$34,374▼ $60,322
Total Liabilities$265,425$118,770▼ $146,655
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,359,930$7,295,716▼ $64,214
Net Assets With Donor Restrictions$2,003,943$2,558,775▲ $554,832
Total Net Assets Fund Balance$9,363,873$9,854,491▲ $490,618
Total Liabilities and Net Assets / Fund Balance$9,629,298$9,973,261▲ $343,963

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,366,448$2,182,526$8,548,974
Land$144,269-$144,269
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lee FrankieSecretaryPT$12,500$12,500

Board Members and Trustees

NameTitle
Gilbert MendozaTrustee
Julie WilsonTrustee
Mario MarsilloTrustee
Melvin SchuckenbrockTrustee
Paul ChristelTrustee
Ellen JohnsonExalted Rule
Samuel GoinsLeading Knig
Joseph MancusoLecturing Kn
James GuthrieLoyal Knight
Nancy GuthrieTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$172,515
Program Service Revenue
$29,712
Investment Income
$68
Other Revenue
$339,525
All Other Contributions
$46,770
Change in Net Assets
$-255,865
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$581,558
Salaries, Compensation, and Employee Benefits$187,103
Grants and Similar Amounts Paid$29,024
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$346,254
Other Salaries and Wages---$152,335
Occupancy---$112,737
All Other Expenses---$29,245
Grants to Domestic Individuals---$29,024
Insurance---$28,332
Other Employee Benefits---$20,494
Office Expenses---$17,238
Payroll Taxes---$14,274
Other Expenses---$6,758
Total Functional Expenses$0$0$0$797,685
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
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
Yes
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, Page 6, Part VI, Line 6

The lodge is organized as a nonprofit corporation with members

Form 990, Page 6, Part VI, Line 7A

Members nominate and elect board members and officers annually or as vacancies arise.

Form 990, Page 6, Part VI, Line 7B

Any major purchases or agreements such as leases must be approved by members

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

A copy of the form 990 is provided electronically to all board members for their review and approval prior to filing of the return.

Form 990, Page 6, Part VI, Line 12C

Audit committee discusses and determines a plan of action when confilcts of interest are identified

Form 990, Page 6, Part VI, Line 15B

The governing body approves compensation for officers based on allowed compensation under the elks usa audit and accounting manual.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request at the lodge facility during normal business hours.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
91-0142850
Address
PO BOX 11008, TACOMA, WA 98411-0015

Signing Officer

Name
Ellen Johnson
Title
Exalted Ruler
Phone
2532721117
Signed
2021-07-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ellen Johnson
Formed
1891
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
11
Employees
13
Volunteers
78

Preparer

Firm
Lentz & Associates Inc
Address
2509 CEDARWOOD AVE STE 3, BELLINGHAM, WA 98225-1400
Preparer
Roy Lentz
Phone
3607342172
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers assist with lodge activities, setting up, operating and clean up for special events such as those held for charitable purposes and awarding scholarships.

Form 990, Page 5, Part V, Line 3B

The organization had no unrelated business income in 2020. Due to the covid 19 restrictions the organization was closed most of hte year. All income was received from members.

Form 990, Part XI, Line 9

Increase in restricted funds 554,832

Raw XML Appendix359 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/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0174736
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0244476
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt06366448
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02182526
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt08548974
IRS990ScheduleD/LandGrp/BookValueAmt0144269
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0144269
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06510717
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt029024
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0COLLEGE SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt038
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE LODGE MAINTAINS THE BOOKS AND RECORDS FOR THE CHARITABLE ACTIVITIES AND MONITORS HOW FUNDS ARE DISBURSED. SCHOLORSHIP FUNDS ARE PAID DIRECTLY TO THE EDUCATIONAL INSTITUTION THE STUDENT ATTENDS ON BEHALF OF THE STUDENT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS ASSIST WITH LODGE ACTIVITIES, SETTING UP, OPERATING AND CLEAN UP FOR SPECIAL EVENTS SUCH AS THOSE HELD FOR CHARITABLE PURPOSES AND AWARDING SCHOLARSHIPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME IN 2020. DUE TO THE COVID 19 RESTRICTIONS THE ORGANIZATION WAS CLOSED MOST OF HTE YEAR. ALL INCOME WAS RECEIVED FROM MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LODGE IS ORGANIZED AS A NONPROFIT CORPORATION WITH MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS NOMINATE AND ELECT BOARD MEMBERS AND OFFICERS ANNUALLY OR AS VACANCIES ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANY MAJOR PURCHASES OR AGREEMENTS SUCH AS LEASES MUST BE APPROVED BY MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A COPY OF THE FORM 990 IS PROVIDED ELECTRONICALLY TO ALL BOARD MEMBERS FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AUDIT COMMITTEE DISCUSSES AND DETERMINES A PLAN OF ACTION WHEN CONFILCTS OF INTEREST ARE IDENTIFIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE GOVERNING BODY APPROVES COMPENSATION FOR OFFICERS BASED ON ALLOWED COMPENSATION UNDER THE ELKS USA AUDIT AND ACCOUNTING MANUAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE LODGE FACILITY DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9INCREASE IN RESTRICTED FUNDS 554,832
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 5, PART V, LINE 3B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt09629298
IRS990/TotalAssetsEOYAmt09973261
IRS990/TotalAssetsGrp/BOYAmt09629298
IRS990/TotalAssetsGrp/EOYAmt09973261
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0172515
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0797685
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0265425
IRS990/TotalLiabilitiesEOYAmt0118770
IRS990/TotalLiabilitiesGrp/BOYAmt0265425
IRS990/TotalLiabilitiesGrp/EOYAmt0118770
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt09363873
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt09854491
IRS990/TotalProgramServiceRevenueAmt029712
IRS990/TotalReportableCompFromOrgAmt012500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0369305
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0541820
IRS990/TotalVolunteersCnt078
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt09629298
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt09973261
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt08045 S K ST
IRS990/USAddress/CityNm0TACOMA
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098408
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.TACOMAELKS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ELLEN JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum02532721117
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS USA 174 TACOMA
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0910142850
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 11008
ReturnHeader/Filer/USAddress/CityNm0TACOMA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd0984110015
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0680511842
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LENTZ & ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02509 CEDARWOOD AVE STE 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BELLINGHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0982251400
ReturnHeader/PreparerPersonGrp/PhoneNum03607342172
ReturnHeader/PreparerPersonGrp/PreparationDt02021-07-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROY LENTZ
ReturnHeader/ReturnTs02021-09-10T16:09:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ELLEN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0JOHNSON
ReturnHeader/TaxPeriodBeginDt02020-04-01
ReturnHeader/TaxPeriodEndDt02021-03-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.33$0.15$9.18$0.53$0.78$0.25
2024Detailed filing. Detailed filing data is available for this year.$9.48$0.11$9.36$0.50$0.78$0.27
2023Detailed filing. Detailed filing data is available for this year.$9.51$0.10$9.41$0.65$0.84$0.19
2022Detailed filing. Detailed filing data is available for this year.$9.98$0.10$9.88$1.01$0.89$0.12
2021Detailed filing. Detailed filing data is available for this year.$9.97$0.12$9.85$0.54$0.80$0.26
2020Detailed filing. Detailed filing data is available for this year.$9.63$0.27$9.36$1.20$1.16$0.04
2019Detailed filing. Detailed filing data is available for this year.$9.92$0.23$9.69$0.68$1.12$0.44
2018Detailed filing. Detailed filing data is available for this year.$10.4$0.19$10.2$0.66$1.20$0.54
2017Detailed filing. Detailed filing data is available for this year.$11.0$0.42$10.6$0.51$1.07$0.57
2016Detailed filing. Detailed filing data is available for this year.$11.5$0.37$11.2$0.60$1.29$0.69
2015Summary only. Only limited summary data is available for this year.$12.3$0.71$11.6$0.40$1.30$0.91
2014Summary only. Only limited summary data is available for this year.$12.9$0.40$12.5$0.36$1.22$0.85
2013Summary only. Only limited summary data is available for this year.$15.5$2.89$12.6$11.0$0.85$10.2
2012Summary only. Only limited summary data is available for this year.$3.02$0.64$2.38$1.05$1.05$0.00