Civic Intelligence

Benevolent & Protective Order of Elks of the USA

990 • Fiscal year 2020 • EIN 93-0122385

Apr 01, 2019 to Mar 31, 2020 • Filed on Aug 06, 2020

PO Box 1168The Dalles, OR 97058

(541) 296-2258

Siviq Scores

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

Liabilities / Assets

65th percentile

0.05x

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

2020 filings • 501(c)8 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

84th percentile

0.33x

Higher debt load relative to revenue than 84% of similar nonprofits.

2020 filings • 501(c)8 • <$500k nonprofits • Source year 2020

Net Margin

5th percentile

-103%

Higher net margin than 5% of similar nonprofits.

2020 filings • 501(c)8 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)8 • <$500k nonprofits • Source year 2020

Asset Growth

18th percentile

-13%

Faster asset growth than 18% of similar nonprofits.

2020 filings • 501(c)8 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

97th percentile

85%

Faster revenue growth than 97% of similar nonprofits.

2020 filings • 501(c)8 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$199,963

Down $30,569 (-13%) from 2019

Net Assets

Down

$190,569

Down $29,539 (-13%) from 2019

Liabilities

Down

$9,394

Down $1,030 (-9.9%) from 2019

Revenue

Up

$28,756

Up $13,227 (+85%) from 2019

Expenses

Up

$58,295

Up $3,528 (+6.4%) from 2019

Net Income

Up

-$29,539

Up $9,699 (+25%) from 2019

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $354,745Liabilities 2011: $3,3692011Assets 2012: $318,914Liabilities 2012: $2,8802012Assets 2013: $309,700Liabilities 2013: $3,0712013Assets 2014: $293,428Liabilities 2014: $4,0122014Assets 2016: $341,018Liabilities 2016: $4,288Net Assets 2016: $336,7302016Assets 2017: $306,527Liabilities 2017: $9,154Net Assets 2017: $297,3732017Assets 2018: $270,952Liabilities 2018: $11,606Net Assets 2018: $259,3462018Assets 2019: $230,532Liabilities 2019: $10,424Net Assets 2019: $220,1082019Assets 2020: $199,963Liabilities 2020: $9,394Net Assets 2020: $190,5692020Assets 2021: $194,456Liabilities 2021: $576Net Assets 2021: $193,8802021Assets 2022: $196,452Liabilities 2022: $5,063Net Assets 2022: $191,3892022Assets 2023: $182,784Liabilities 2023: $6,144Net Assets 2023: $176,6402023Assets 2024: $173,022Liabilities 2024: $6,9682024Assets 2025: $165,649Net Assets 2025: $165,6492025

Highlighted filing

2020

Assets$199,963
Liabilities$9,394
Net Assets$190,569

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $100,032Expenses 2011: $95,903Net Income 2011: $4,1292011Revenue 2012: $42,829Expenses 2012: $79,018Net Income 2012: -$36,1892012Revenue 2013: $38,738Expenses 2013: $48,143Net Income 2013: -$9,4052013Revenue 2014: $31,559Expenses 2014: $48,771Net Income 2014: -$17,2122014Revenue 2016: $108,986Expenses 2016: $44,230Net Income 2016: $64,7562016Revenue 2017: $36,668Expenses 2017: $76,025Net Income 2017: -$39,3572017Revenue 2018: $28,467Expenses 2018: $66,494Net Income 2018: -$38,0272018Revenue 2019: $15,529Expenses 2019: $54,767Net Income 2019: -$39,2382019Revenue 2020: $28,756Expenses 2020: $58,295Net Income 2020: -$29,5392020Revenue 2021: $31,231Expenses 2021: $39,264Net Income 2021: -$8,0332021Revenue 2022: $30,789Expenses 2022: $33,280Net Income 2022: -$2,4912022Revenue 2023: $32,149Expenses 2023: $46,898Net Income 2023: -$14,7492023Revenue 2024: $22,105Expenses 2024: $32,690Net Income 2024: -$10,5852024Revenue 2025: $31,355Expenses 2025: $31,760Net Income 2025: -$4052025

Highlighted filing

2020

Revenue$28,756
Expenses$58,295
Net Income-$29,539
Jump To
Filing Snapshot
Filing Period
Apr 1, 2019 to Mar 31, 2020
Signed
Aug 6, 2020
Return Version
2019v5.0
Gross Receipts
$38,825
Mission and Program Overview

Mission

To inculcate the principals of charity, justice, brotherly love and fidelity; to recognize belief in god; to promote the welfare and enhance the happiness of it's members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate iteself.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$220,108$190,569▼ $29,539
Land, Buildings, and Equipment, Net$169,307$167,512▼ $1,795
Cash and Non-Interest-Bearing Accounts$55,477$32,451▼ $23,026
Inventories for Sale or Use$5,748--
Total Assets$230,532$199,963▼ $30,569
Liabilities
Accounts Payable and Accrued Expenses$6,240$5,210▼ $1,030
Deferred Revenue$4,184$4,184→ $0
Total Liabilities$10,424$9,394▼ $1,030
Net Assets / Fund Balance
Total Net Assets Fund Balance$220,108$190,569▼ $29,539
Total Liabilities and Net Assets / Fund Balance$230,532$199,963▼ $30,569

Asset Categories

AssetBook ValueDepreciationBasis
Land$123,724-$123,724
Buildings$43,788$26,191$69,979
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lee KasebergTrustee
Mark FreemanTrustee
Mark OdegaardTrustee
Ronald WardEsquire
Mark WattsExalted Rule
Charles StanekInner Guard
Mark RiterLeading Knig
Brian FixLecturing Kn
Pattie GilletteSecretary
Steven GilletteTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,667
Program Service Revenue
$13,487
Investment Income
$3
Other Revenue
$-401
All Other Contributions
$5,265
Change in Net Assets
$-29,539
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$48,495
Salaries, Compensation, and Employee Benefits$9,800
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$10,360--$10,360
Other Salaries and Wages$8,508--$8,508
Occupancy$6,439--$6,439
Insurance$3,040--$3,040
Other Expenses$2,308--$2,308
Depreciation Depletion$1,794--$1,794
Office Expenses$1,778--$1,778
Fees for Services Accounting$1,508--$1,508
Payroll Taxes$1,292--$1,292
Fees for Services Legal$495--$495
Total Functional Expenses$58,295$0$0$58,295
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,278
Gaming Direct Expenses$369
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
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
No
Management duties delegated
No

Governance Explanations

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

Form 990 is reviewed by the trustees of b.p.o.e. 303.

Form 990, Page 6, Part VI, Line 19

Tax forms are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent Protective Order of Elks
EIN
93-0122385
Phone
5412962258
Address
PO BOX 1168, THE DALLES, OR 97058

Signing Officer

Name
Mark Watts
Title
Exalted Ruler
Phone
5412962258
Signed
2020-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Watts
Formed
1895
Legal Domicile
Or
Voting Board Members
13
Independent Board Members
13
Employees
4

Preparer

Firm
Herman & Associates Cpas Pc
Address
PO BOX 1158, WHITE SALMON, WA 98672-1158
Preparer
Vergie a Fuwell
Phone
5094931717
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Provide scholarships and support events for local youth.

Form 990, Part IX, Line 24E

Bank fees 2,269 0 0 other lodge 2,074 0 0 supplies 2,038 0 0 per capita-grand lodge 1,832 0 0 licenses & permits 754 0 0 per capita-state 455 0 0 convention 334 0 0 outside service 285 0 0 dignitary entertainment 247 0 0 bulletin 72 0 0 total 10,360 0 0

Raw XML Appendix351 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE SCHOLARSHIPS AND SUPPORT EVENTS FOR LOCAL YOUTH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE TRUSTEES OF B.P.O.E. 303.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TAX FORMS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK FEES 2,269 0 0 OTHER LODGE 2,074 0 0 SUPPLIES 2,038 0 0 PER CAPITA-GRAND LODGE 1,832 0 0 LICENSES & PERMITS 754 0 0 PER CAPITA-STATE 455 0 0 CONVENTION 334 0 0 OUTSIDE SERVICE 285 0 0 DIGNITARY ENTERTAINMENT 247 0 0 BULLETIN 72 0 0 TOTAL 10,360 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0230532
IRS990/TotalAssetsEOYAmt0199963
IRS990/TotalAssetsGrp/BOYAmt0230532
IRS990/TotalAssetsGrp/EOYAmt0199963
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015667
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt058295
IRS990/TotalFunctionalExpensesGrp/TotalAmt058295
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010424
IRS990/TotalLiabilitiesEOYAmt09394
IRS990/TotalLiabilitiesGrp/BOYAmt010424
IRS990/TotalLiabilitiesGrp/EOYAmt09394
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0220108
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0190569
IRS990/TotalOtherProgSrvcExpenseAmt058295
IRS990/TotalProgramServiceExpensesAmt058295
IRS990/TotalProgramServiceRevenueAmt013487
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt013089
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt028756
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0230532
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0199963
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK WATTS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum05412962258
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-08-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT PROTECTIVE ORDER OF ELKS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0303
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0930122385
ReturnHeader/Filer/PhoneNum05412962258
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1168
ReturnHeader/Filer/USAddress/CityNm0THE DALLES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097058
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0C2E24A9B3F22F2FFF5C8F1A18C60A569EFD785D0
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId003EB6D110206098F443A9574AF340FA056BFCB2A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.216.240.54
ReturnHeader/FilingSecurityInformation/IPDt02020-08-06
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm016:31:25
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260011648
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HERMAN & ASSOCIATES CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1158
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WHITE SALMON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0986721158
ReturnHeader/PreparerPersonGrp/PhoneNum05094931717
ReturnHeader/PreparerPersonGrp/PreparationDt02020-08-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0VERGIE A FUWELL
ReturnHeader/ReturnTs02020-08-06T16:31:25-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-04-01
ReturnHeader/TaxPeriodEndDt02020-03-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$1.66$0.31$0.32$0.00
2024Summary only. Only limited summary data is available for this year.$1.73$0.07$0.22$0.33$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.83$0.06$1.77$0.32$0.47$0.15
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.96$0.05$1.91$0.31$0.33$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.94$0.01$1.94$0.31$0.39$0.08
2020Detailed filing. Detailed filing data is available for this year.$2.00$0.09$1.91$0.29$0.58$0.30
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.31$0.10$2.20$0.16$0.55$0.39
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.71$0.12$2.59$0.28$0.66$0.38
2017Summary only. Only limited summary data is available for this year.$3.07$0.09$2.97$0.37$0.76$0.39
2016Summary only. Only limited summary data is available for this year.$3.41$0.04$3.37$1.09$0.44$0.65
2014Summary only. Only limited summary data is available for this year.$2.93$0.04$0.32$0.49$0.17
2013Summary only. Only limited summary data is available for this year.$3.10$0.03$0.39$0.48$0.09
2012Summary only. Only limited summary data is available for this year.$3.19$0.03$0.43$0.79$0.36
2011Summary only. Only limited summary data is available for this year.$3.55$0.03$1.00$0.96$0.04