Civic Intelligence

Benevolent & Protective Order of Elks of the USA 1689 Crescent City

990 • Fiscal year 2017 • EIN 94-1225344

Apr 01, 2016 to Mar 31, 2017 • Filed on Sep 19, 2017

PO Box 596Crescent City, CA 95531-0596

(707) 464-4448

Siviq Scores

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

Liabilities / Assets

70th percentile

0.08x

Higher debt load relative to assets than 70% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

68th percentile

0.12x

Higher debt load relative to revenue than 68% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Net Margin

47th percentile

0.2%

Higher net margin than 47% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

78th percentile

10.0%

Faster asset growth than 78% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

46th percentile

-1.9%

Faster revenue growth than 46% of similar nonprofits.

2017 filings • 501(c)8 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$135,132

Up $12,259 (+10.0%) from 2016

Net Assets

Up

$123,672

Up $21,513 (+21%) from 2016

Liabilities

Down

$11,460

Down $9,254 (-45%) from 2016

Revenue

Down

$94,471

Down $1,868 (-1.9%) from 2016

Expenses

Down

$94,291

Down $35 (-0.0%) from 2016

Net Income

Down

$180

Down $1,833 (-91%) from 2016

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $124,880Liabilities 2011: $25,245Net Assets 2011: $99,6352011Assets 2012: $107,653Liabilities 2012: $17,264Net Assets 2012: $90,3892012Assets 2013: $111,404Liabilities 2013: $15,894Net Assets 2013: $95,5102013Assets 2014: $116,458Liabilities 2014: $18,224Net Assets 2014: $98,2342014Assets 2015: $104,569Liabilities 2015: $7,620Net Assets 2015: $96,9492015Assets 2016: $122,873Liabilities 2016: $20,714Net Assets 2016: $102,1592016Assets 2017: $135,132Liabilities 2017: $11,460Net Assets 2017: $123,6722017Assets 2018: $113,856Liabilities 2018: $2,465Net Assets 2018: $111,3912018Assets 2019: $102,515Liabilities 2019: $5,443Net Assets 2019: $97,0722019Assets 2020: $112,124Liabilities 2020: $11,006Net Assets 2020: $101,1182020Assets 2021: $123,006Liabilities 2021: $17,938Net Assets 2021: $105,0682021Assets 2022: $145,840Liabilities 2022: $36,107Net Assets 2022: $109,7332022Assets 2023: $120,429Liabilities 2023: $24,288Net Assets 2023: $96,1412023Assets 2024: $134,981Liabilities 2024: $23,591Net Assets 2024: $111,3902024Assets 2025: $140,771Liabilities 2025: $31,684Net Assets 2025: $109,0872025

Highlighted filing

2017

Assets$135,132
Liabilities$11,460
Net Assets$123,672

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2011: $83,9842011Expenses 2012: $82,7202012Expenses 2013: $85,2232013Revenue 2014: $90,207Expenses 2014: $87,307Net Income 2014: $2,9002014Revenue 2015: $104,158Expenses 2015: $102,199Net Income 2015: $1,9592015Revenue 2016: $96,339Expenses 2016: $94,326Net Income 2016: $2,0132016Revenue 2017: $94,471Expenses 2017: $94,291Net Income 2017: $1802017Revenue 2018: $72,163Expenses 2018: $88,455Net Income 2018: -$16,2922018Revenue 2019: $80,742Expenses 2019: $87,971Net Income 2019: -$7,2292019Revenue 2020: $98,642Expenses 2020: $94,596Net Income 2020: $4,0462020Revenue 2021: $70,789Expenses 2021: $73,267Net Income 2021: -$2,4782021Revenue 2022: $106,667Expenses 2022: $102,637Net Income 2022: $4,0302022Revenue 2023: $101,217Expenses 2023: $114,666Net Income 2023: -$13,4492023Revenue 2024: $121,537Expenses 2024: $105,788Net Income 2024: $15,7492024Revenue 2025: $124,078Expenses 2025: $126,381Net Income 2025: -$2,3032025

Highlighted filing

2017

Revenue$94,471
Expenses$94,291
Net Income$180
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Sep 19, 2017
Return Version
2016v3.0
Gross Receipts
$131,357
Mission and Program Overview

Mission

MEMBER SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$49,124$71,893▲ $22,769
Savings and Temporary Cash Investments$63,625$52,794▼ $10,831
Inventories for Sale or Use$6,949$7,270▲ $321
Accounts Receivable$1,775$1,775→ $0
Cash and Non-Interest-Bearing Accounts$1,400$1,400→ $0
Total Assets$122,873$135,132▲ $12,259
Liabilities
Deferred Revenue$15,082$9,034▼ $6,048
Accounts Payable and Accrued Expenses$4,982$1,776▼ $3,206
Unsecured Notes Loans Payable$650$650→ $0
Total Liabilities$20,714$11,460▼ $9,254
Net Assets / Fund Balance
Unrestricted Net Assets$88,802$104,720▲ $15,918
Temporarily Rstr Net Assets$13,357$18,952▲ $5,595
Total Net Assets Fund Balance$102,159$123,672▲ $21,513
Total Liabilities and Net Assets / Fund Balance$122,873$135,132▲ $12,259

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$45,076$232,026$277,102
Equipment$1,817$68,280$70,097
Land$25,000-$25,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Darren Mcelfresh1st Year Tru
Bob Lawrence2nd Year Tru
Randy Butcher3rd Year Tru
Gary Wolfe4th Year Tru
Linda Ging5th Year Tru
Mike BaxterChaplain
Everett YoungEsquire
John GingExalted Rule
Brian BurlisonInner Guard
Tom BeersLecturing Kn
Janette BurlisonLoyal Knight
Tim BorgesPast Exalted
Tom HopperSecretary
Brad KimeTiler
Pat BaileyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$28,595
Program Service Revenue
$0
Investment Income
$51
Other Revenue
$65,825
All Other Contributions
$2,026
Change in Net Assets
$180
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$86,048
Salaries, Compensation, and Employee Benefits$8,243
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$27,523--$27,523
All Other Expenses$18,356--$18,356
Conferences and Meetings$9,698--$9,698
Other Salaries and Wages$7,346--$7,346
Depreciation Depletion$5,531--$5,531
Fees for Services Accounting$4,209--$4,209
Insurance$3,586--$3,586
Other Expenses$3,313--$3,313
Payroll Taxes$897--$897
Advertising$272--$272
Total Functional Expenses$94,291$0$0$94,291
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$6,663
Fundraising Gross Income$3,868
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

Officers & trustees review form 990 prior to filing

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request to board of officers

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
94-1225344
Phone
7074644448
Address
PO BOX 596, CRESCENT CITY, CA 95531-0596

Signing Officer

Name
John Ging
Title
Exalted Ruler
Phone
7074644448
Signed
2017-09-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Ging
Formed
1953
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
4
Volunteers
15

Preparer

Firm
CHOLWELL BENZ & HARTWICK CPA'S
Address
1225 MARSHALL STREET SUITE 2, CRESCENT CITY, CA 95531
Preparer
Clar T Byers Iii
Phone
7074649591
Supplemental Narrative

Additional Explanations

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

MEMBER SERVICES

Form 990, Part IX, Line 24E

Bulletin 2,712 0 0 outside facilities rental 2,153 0 0 licenses & permits 1,757 0 0 per capita - state 1,716 0 0 music & entertainment 1,669 0 0 office expense 1,408 0 0 miscellaneous activities 1,211 0 0 visiting dignitaries 1,085 0 0 supplies 977 0 0 other functions 800 0 0 credit card fees 771 0 0 accounting 520 0 0 small equip. - replace. 354 0 0 advertising - pr & pix. 300 0 0 badges & pins 215 0 0 id key card 207 0 0 bad debts 204 0 0 officer's expense 186 0 0 ritual expense 100 0 0 bank charges 64 0 0 office cash (over)/short -1 0 0 cash (over)/short -52 0 0 total 18,356 0 0

Form 990, Part XI, Line 9

Change in restricted funds 5,594 other reconciling adjustments 15,739 total 21,333

Raw XML Appendix396 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/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0897
IRS990/PayrollTaxesGrp/TotalAmt0897
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOHN GING
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0MEMBER SERVICES
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt01
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt028557
IRS990/PYInvestmentIncomeAmt059
IRS990/PYOtherExpensesAmt086291
IRS990/PYOtherRevenueAmt067723
IRS990/PYRevenuesLessExpensesAmt02013
IRS990/PYSalariesCompEmpBnftPaidAmt08035
IRS990/PYTotalExpensesAmt094326
IRS990/PYTotalRevenueAmt096339
IRS990/ReconcilationRevenueExpnssAmt0180
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt019225
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt063625
IRS990/SavingsAndTempCashInvstGrp/EOYAmt052794
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01817
IRS990ScheduleD/EquipmentGrp/DepreciationAmt068280
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt070097
IRS990ScheduleD/LandGrp/BookValueAmt025000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt025000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt045076
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0232026
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0277102
IRS990ScheduleD/TotalBookValueLandBuildingsAmt071893
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBER SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS & TRUSTEES REVIEW FORM 990 PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST TO BOARD OF OFFICERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BULLETIN 2,712 0 0 OUTSIDE FACILITIES RENTAL 2,153 0 0 LICENSES & PERMITS 1,757 0 0 PER CAPITA - STATE 1,716 0 0 MUSIC & ENTERTAINMENT 1,669 0 0 OFFICE EXPENSE 1,408 0 0 MISCELLANEOUS ACTIVITIES 1,211 0 0 VISITING DIGNITARIES 1,085 0 0 SUPPLIES 977 0 0 OTHER FUNCTIONS 800 0 0 CREDIT CARD FEES 771 0 0 ACCOUNTING 520 0 0 SMALL EQUIP. - REPLACE. 354 0 0 ADVERTISING - PR & PIX. 300 0 0 BADGES & PINS 215 0 0 ID KEY CARD 207 0 0 BAD DEBTS 204 0 0 OFFICER'S EXPENSE 186 0 0 RITUAL EXPENSE 100 0 0 BANK CHARGES 64 0 0 OFFICE CASH (OVER)/SHORT -1 0 0 CASH (OVER)/SHORT -52 0 0 TOTAL 18,356 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CHANGE IN RESTRICTED FUNDS 5,594 OTHER RECONCILING ADJUSTMENTS 15,739 TOTAL 21,333
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt013357
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt018952
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0122873
IRS990/TotalAssetsEOYAmt0135132
IRS990/TotalAssetsGrp/BOYAmt0122873
IRS990/TotalAssetsGrp/EOYAmt0135132
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt028595
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt094291
IRS990/TotalFunctionalExpensesGrp/TotalAmt094291
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt020714
IRS990/TotalLiabilitiesEOYAmt011460
IRS990/TotalLiabilitiesGrp/BOYAmt020714
IRS990/TotalLiabilitiesGrp/EOYAmt011460
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0102159
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0123672
IRS990/TotalOtherProgSrvcExpenseAmt01
IRS990/TotalProgramServiceExpensesAmt094291
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt068671
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt094471
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0122873
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0135132
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt088802
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0104720
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0650
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0650
IRS990/USAddress/AddressLine1Txt0205 SUNRISE AVE
IRS990/USAddress/CityNm0CRESCENT CITY
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095531
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN GING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum07074644448
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-09-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS OF THE USA 1689 CRESCENT CITY
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0941225344
ReturnHeader/Filer/PhoneNum07074644448
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 596
ReturnHeader/Filer/USAddress/CityNm0CRESCENT CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0955310596
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0FEC6ECBB2BEF187EB3C0EC6678D6314E3DCAA9F7
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BEB279D928D6C156F2CFFB834D4C32BF11ABE084
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0680194681
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHOLWELL BENZ & HARTWICK CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01225 MARSHALL STREET SUITE 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CRESCENT CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095531
ReturnHeader/PreparerPersonGrp/PhoneNum07074649591
ReturnHeader/PreparerPersonGrp/PreparationDt02017-09-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CLAR T BYERS III
ReturnHeader/ReturnTs02017-10-16T13:21:12-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-04-01
ReturnHeader/TaxPeriodEndDt02017-03-31
ReturnHeader/TaxYr02016

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.$1.41$0.32$1.09$1.24$1.26$0.02
2024Summary only. Only limited summary data is available for this year.$1.35$0.24$1.11$1.22$1.06$0.16
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.24$0.96$1.01$1.15$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.36$1.10$1.07$1.03$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$0.18$1.05$0.71$0.73$0.02
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.11$1.01$0.99$0.95$0.04
2019Summary only. Only limited summary data is available for this year.$1.03$0.05$0.97$0.81$0.88$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.02$1.11$0.72$0.88$0.16
2017Detailed filing. Detailed filing data is available for this year.$1.35$0.11$1.24$0.94$0.94$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.23$0.21$1.02$0.96$0.94$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.05$0.08$0.97$1.04$1.02$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.16$0.18$0.98$0.90$0.87$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.16$0.96$0.85
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.17$0.90$0.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.25$1.00$0.84