Civic Intelligence

Benevolent & Protective Order of Elks No 326

990 • Fiscal year 2019 • EIN 93-0122403

Apr 01, 2018 to Mar 31, 2019 • Filed on Jun 10, 2019

PO Box 717Roseburg, OR 97470

(541) 672-4455

Siviq Scores

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

Liabilities / Assets

85th percentile

0.24x

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

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

96th percentile

1.24x

Higher debt load relative to revenue than 96% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Net Margin

22nd percentile

-12%

Higher net margin than 22% of similar nonprofits.

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)8 • <$500k nonprofits • Source year 2019

Asset Growth

38th percentile

-2.2%

Faster asset growth than 38% of similar nonprofits.

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

Revenue Growth

34th percentile

-7.2%

Faster revenue growth than 34% of similar nonprofits.

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

Assets

Down

$420,597

Down $9,366 (-2.2%) from 2018

Net Assets

Down

$317,812

Down $10,226 (-3.1%) from 2018

Liabilities

Up

$102,785

Up $860 (+0.8%) from 2018

Revenue

Down

$83,012

Down $6,487 (-7.2%) from 2018

Expenses

Down

$93,238

Down $4,083 (-4.2%) from 2018

Net Income

Down

-$10,226

Down $2,404 (-31%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $451,625Liabilities 2012: $69,264Net Assets 2012: $382,3612012Assets 2013: $457,151Liabilities 2013: $72,850Net Assets 2013: $384,3012013Assets 2014: $450,133Liabilities 2014: $78,225Net Assets 2014: $371,9082014Assets 2015: $446,168Liabilities 2015: $88,044Net Assets 2015: $358,1242015Assets 2016: $432,818Liabilities 2016: $79,222Net Assets 2016: $353,5962016Assets 2017: $425,335Liabilities 2017: $89,475Net Assets 2017: $335,8602017Assets 2018: $429,963Liabilities 2018: $101,925Net Assets 2018: $328,0382018Assets 2019: $420,597Liabilities 2019: $102,785Net Assets 2019: $317,8122019Assets 2020: $392,382Liabilities 2020: $77,373Net Assets 2020: $315,0092020Assets 2021: $427,766Liabilities 2021: $90,197Net Assets 2021: $337,5692021Assets 2022: $401,078Liabilities 2022: $91,473Net Assets 2022: $309,6052022Assets 2023: $377,493Liabilities 2023: $100,996Net Assets 2023: $276,4972023Assets 2024: $379,715Liabilities 2024: $126,216Net Assets 2024: $253,4992024Assets 2025: $369,580Liabilities 2025: $132,398Net Assets 2025: $237,1822025

Highlighted filing

2019

Assets$420,597
Liabilities$102,785
Net Assets$317,812

Operations Trend

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

$200K$100K$0-$100KRevenue 2012: $80,594Expenses 2012: $89,495Net Income 2012: -$8,9012012Expenses 2013: $82,4092013Revenue 2014: $70,619Expenses 2014: $84,024Net Income 2014: -$13,4052014Revenue 2015: $84,957Expenses 2015: $96,104Net Income 2015: -$11,1472015Revenue 2016: $98,529Expenses 2016: $98,451Net Income 2016: $782016Revenue 2017: $84,084Expenses 2017: $107,277Net Income 2017: -$23,1932017Revenue 2018: $89,499Expenses 2018: $97,321Net Income 2018: -$7,8222018Revenue 2019: $83,012Expenses 2019: $93,238Net Income 2019: -$10,2262019Revenue 2020: $114,867Expenses 2020: $117,669Net Income 2020: -$2,8022020Revenue 2021: $118,710Expenses 2021: $96,150Net Income 2021: $22,5602021Revenue 2022: $95,647Expenses 2022: $123,611Net Income 2022: -$27,9642022Revenue 2023: $127,525Expenses 2023: $160,632Net Income 2023: -$33,1072023Revenue 2024: $142,583Expenses 2024: $165,584Net Income 2024: -$23,0012024Revenue 2025: $170,492Expenses 2025: $186,809Net Income 2025: -$16,3172025

Highlighted filing

2019

Revenue$83,012
Expenses$93,238
Net Income-$10,226
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jun 10, 2019
Return Version
2018v3.1
Gross Receipts
$116,168
Mission and Program Overview

Mission

Provide funds for charities, see part 1.

Provide funds for charity including scholarships, eye and speech clinics, clothes for under priveledged children, and local charities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$290,397$281,386▼ $9,011
Investments in Publicly Traded Securities$81,927$84,527▲ $2,600
Cash and Non-Interest-Bearing Accounts$53,785$48,019▼ $5,766
Prepaid Expenses and Deferred Charges$1,255$3,154▲ $1,899
Inventories for Sale or Use$2,399$2,961▲ $562
Accounts Receivable$200$550▲ $350
Total Assets$429,963$420,597▼ $9,366
Liabilities
Other Liabilities$84,849$87,794▲ $2,945
Deferred Revenue$14,283$12,826▼ $1,457
Accounts Payable and Accrued Expenses$2,793$2,165▼ $628
Total Liabilities$101,925$102,785▲ $860
Net Assets / Fund Balance
Unrestricted Net Assets$328,038$317,812▼ $10,226
Total Net Assets Fund Balance$328,038$317,812▼ $10,226
Total Liabilities and Net Assets / Fund Balance$429,963$420,597▼ $9,366

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$46,528$315,729-
Land$112,933--
Equipment$121,925$56,070-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tom Medler1 Year Trustee
Chuck Mccullum2 Year Trustee
Doris Kobernik3 Year Trustee
Scott HarveyExalted Ruler
Randi KobernikLeading Knight
Melvin WilcoxLecturing Knight
Todd LundLoyal Knight
Joel BuoySecretary
John HokansonTiler
Don ChasteenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$20,230
Program Service Revenue
$0
Investment Income
$4,645
Other Revenue
$58,137
All Other Contributions
$1,508
Change in Net Assets
$-10,226
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$71,481
Salaries, Compensation, and Employee Benefits$21,757
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons---$19,373
All Other Expenses---$16,709
Depreciation Depletion---$8,654
Insurance---$7,254
Conferences and Meetings---$4,760
Other Expenses---$4,143
Fees for Services Accounting---$2,950
Payroll Taxes---$2,208
Advertising---$355
Other Employee Benefits---$176
Total Functional Expenses$0$0$0$93,238
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$26,488
Fundraising Direct Expenses$3,474
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bingo$9,962$9,962-$9,962
Haunted House$6,168$6,168-$6,168
Total Events$21,882$21,882-$21,882
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Restricted Funds$87,794
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Part VI, Section A, Line 6

The organization has members.

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

The members elect positions for the governing body.

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

The reviewed financial statements and review report are presented to the members during a regular meeting. The members and governing bodies are advised that copies of the annual review report and related form 990 are available in the office for review.

Form 990, Part VI, Section C, Line 19

Financial documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks
EIN
93-0122403
Phone
5416724455
Address
PO BOX 717, ROSEBURG, OR 97470

Signing Officer

Name
Scott Harvey
Title
Exalted Ruler
Phone
5416724455
Signed
2019-06-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Harvey
Formed
1910
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
0

Preparer

Firm
Neuner Davidson & Co
Address
PO BOX 1786, ROSEBURG, OR 97470
Phone
5416724886
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Per capita - state 3,246. Telephone 1,865. Tap service 1,616. Credit card fees 1,599. Cable television 1,213. Bulletin 1,092. Broker fees 1,090. Laundry 900. Miscellaneous 853. Employee meals, at cost 697. Unrealized loss on stocks 560. Music & entertainment 450. Taxes & licenses 351. Officer's expense 307. Key cards 233. Dignitary entertainment 183. Charitable food donations 161. Security 160. Food spoilage 115. Labor 100. Bank charges 57. Cash over/short -139.

Raw XML Appendix381 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/TitleTxt12 YEAR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt23 YEAR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TILER
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXALTED RULER
IRS990/Form990PartVIISectionAGrp/TitleTxt5LEADING KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt6LOYAL KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt7LECTURING KNIGHT
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0121925
IRS990ScheduleD/EquipmentGrp/DepreciationAmt056070
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0177995
IRS990ScheduleD/LandGrp/BookValueAmt0112933
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0112933
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt087794
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RESTRICTED FUNDS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0281386
IRS990ScheduleD/TotalLiabilityAmt087794
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0HAUNTED HOUSE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BINGO
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt06168
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt09962
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt05752
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt021882
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt06168
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt09962
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt05752
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt021882
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt021882
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT POSITIONS FOR THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE REVIEWED FINANCIAL STATEMENTS AND REVIEW REPORT ARE PRESENTED TO THE MEMBERS DURING A REGULAR MEETING. THE MEMBERS AND GOVERNING BODIES ARE ADVISED THAT COPIES OF THE ANNUAL REVIEW REPORT AND RELATED FORM 990 ARE AVAILABLE IN THE OFFICE FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FINANCIAL DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PER CAPITA - STATE 3,246. TELEPHONE 1,865. TAP SERVICE 1,616. CREDIT CARD FEES 1,599. CABLE TELEVISION 1,213. BULLETIN 1,092. BROKER FEES 1,090. LAUNDRY 900. MISCELLANEOUS 853. EMPLOYEE MEALS, AT COST 697. UNREALIZED LOSS ON STOCKS 560. MUSIC & ENTERTAINMENT 450. TAXES & LICENSES 351. OFFICER'S EXPENSE 307. KEY CARDS 233. DIGNITARY ENTERTAINMENT 183. CHARITABLE FOOD DONATIONS 161. SECURITY 160. FOOD SPOILAGE 115. LABOR 100. BANK CHARGES 57. CASH OVER/SHORT -139.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0429963
IRS990/TotalAssetsEOYAmt0420597
IRS990/TotalAssetsGrp/BOYAmt0429963
IRS990/TotalAssetsGrp/EOYAmt0420597
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt020230
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt093238
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0101925
IRS990/TotalLiabilitiesEOYAmt0102785
IRS990/TotalLiabilitiesGrp/BOYAmt0101925
IRS990/TotalLiabilitiesGrp/EOYAmt0102785
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0328038
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0317812
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt023014
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt039768
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt083012
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0429963
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0420597
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0328038
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0317812
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01332 COBB STREET
IRS990/USAddress/CityNm0ROSEBURG
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097470
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.ELKS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT HARVEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum05416724455
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF ELKS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0NO 326
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0930122403
ReturnHeader/Filer/PhoneNum05416724455
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 717
ReturnHeader/Filer/USAddress/CityNm0ROSEBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097470
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId05BD2566B6E933F2419FFD791DCB0F3D0566CEDDD
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05BD2566B6E933F2419FFD791DCB0F3D0566CEDDD
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.174.188.26
ReturnHeader/FilingSecurityInformation/IPDt02019-06-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm015:11:59
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930764156
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEUNER DAVIDSON & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1786
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROSEBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097470
ReturnHeader/PreparerPersonGrp/PhoneNum05416724886
ReturnHeader/ReturnTs02019-06-26T09:45:41-05:00
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
2025Detailed filing. Detailed filing data is available for this year.$3.70$1.32$2.37$1.70$1.87$0.16
2024Detailed filing. Detailed filing data is available for this year.$3.80$1.26$2.53$1.43$1.66$0.23
2023Detailed filing. Detailed filing data is available for this year.$3.77$1.01$2.76$1.28$1.61$0.33
2022Detailed filing. Detailed filing data is available for this year.$4.01$0.91$3.10$0.96$1.24$0.28
2021Detailed filing. Detailed filing data is available for this year.$4.28$0.90$3.38$1.19$0.96$0.23
2020Detailed filing. Detailed filing data is available for this year.$3.92$0.77$3.15$1.15$1.18$0.03
2019Detailed filing. Detailed filing data is available for this year.$4.21$1.03$3.18$0.83$0.93$0.10
2018Detailed filing. Detailed filing data is available for this year.$4.30$1.02$3.28$0.89$0.97$0.08
2017Detailed filing. Detailed filing data is available for this year.$4.25$0.89$3.36$0.84$1.07$0.23
2016Detailed filing. Detailed filing data is available for this year.$4.33$0.79$3.54$0.99$0.98$0.00
2015Detailed filing. Detailed filing data is available for this year.$4.46$0.88$3.58$0.85$0.96$0.11
2014Detailed filing. Detailed filing data is available for this year.$4.50$0.78$3.72$0.71$0.84$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.57$0.73$3.84$0.82
2012Summary only. Only limited summary data is available for this year.$4.52$0.69$3.82$0.81$0.89$0.09