Civic Intelligence

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

990 • Fiscal year 2018 • EIN 94-1225344

Apr 01, 2017 to Mar 31, 2018 • Filed on Aug 31, 2018

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

57th percentile

0.02x

Higher debt load relative to assets than 57% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

57th percentile

0.03x

Higher debt load relative to revenue than 57% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Net Margin

14th percentile

-23%

Higher net margin than 14% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2018 filings • 501(c)8 • <$500k nonprofits • Source year 2018

Asset Growth

12th percentile

-16%

Faster asset growth than 12% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

14th percentile

-24%

Faster revenue growth than 14% of similar nonprofits.

2018 filings • 501(c)8 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$113,856

Down $21,276 (-16%) from 2017

Net Assets

Down

$111,391

Down $12,281 (-9.9%) from 2017

Liabilities

Down

$2,465

Down $8,995 (-78%) from 2017

Revenue

Down

$72,163

Down $22,308 (-24%) from 2017

Expenses

Down

$88,455

Down $5,836 (-6.2%) from 2017

Net Income

Down

-$16,292

Down $16,472 (-9151%) from 2017

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

2018

Assets$113,856
Liabilities$2,465
Net Assets$111,391

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

2018

Revenue$72,163
Expenses$88,455
Net Income-$16,292
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Aug 31, 2018
Return Version
2017v2.3
Gross Receipts
$97,028
Mission and Program Overview

Mission

MEMBER SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$71,893$68,405▼ $3,488
Savings and Temporary Cash Investments$52,794$31,837▼ $20,957
Inventories for Sale or Use$7,270$7,548▲ $278
Accounts Receivable$1,775$4,666▲ $2,891
Cash and Non-Interest-Bearing Accounts$1,400$1,400→ $0
Total Assets$135,132$113,856▼ $21,276
Liabilities
Deferred Revenue$9,034$959▼ $8,075
Accounts Payable and Accrued Expenses$1,776$856▼ $920
Unsecured Notes Loans Payable$650$650→ $0
Total Liabilities$11,460$2,465▼ $8,995
Net Assets / Fund Balance
Unrestricted Net Assets$104,720$90,056▼ $14,664
Temporarily Rstr Net Assets$18,952$21,335▲ $2,383
Total Net Assets Fund Balance$123,672$111,391▼ $12,281
Total Liabilities and Net Assets / Fund Balance$135,132$113,856▼ $21,276

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$41,588$235,514$277,102
Equipment$1,817$68,280$70,097
Land$25,000-$25,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tim Borges1st Year Tru
Gary Wolfe2nd Year Tru
Randy Butcher3rd Year Tru
Brad Kime4th Year Tru
Melanie Kime5th Year Tru
Kevin WoodwardChaplain
Marvin NelsonEsquire
Janette BurlisonExalted Rule
Gary WolfeInner Guard
Brian BurlisonLeading Knbi
Marcus PadillaLecturing Kn
Mike BaxterLoyal Knight
John GingPast Exalted
Tom HopperSecretary
Tiffany BrownTiler
Pat BaileyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$21,737
Program Service Revenue
$0
Investment Income
$60
Other Revenue
$50,366
All Other Contributions
$669
Change in Net Assets
$-16,292
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$81,289
Salaries, Compensation, and Employee Benefits$7,166
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$41,161--$41,161
All Other Expenses$12,621--$12,621
Other Salaries and Wages$5,491--$5,491
Conferences and Meetings$5,002--$5,002
Depreciation Depletion$3,488--$3,488
Fees for Services Accounting$2,575--$2,575
Other Expenses$2,445--$2,445
Payroll Taxes$1,675--$1,675
Advertising$835--$835
Insurance$686--$686
Total Functional Expenses$88,455$0$0$88,455
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$8,097
Fundraising Gross Income$6,095
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
Janette Burlison
Title
Exalted Ruler
Phone
7074644448
Signed
2018-08-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janette Burlison
Formed
1953
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
3
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

Real estate/pers. Prop. 2,224 0 0 per capita - state 1,736 0 0 licenses & permits 1,482 0 0 visiting dignitaries 1,259 0 0 music & entertainment 819 0 0 credit card fees 816 0 0 insurance 804 0 0 bank charges 576 0 0 advertising - pr & pix. 506 0 0 small equip. - replace. 494 0 0 badges & pins 426 0 0 accounting 345 0 0 miscellaneous activities 317 0 0 id key card 296 0 0 officer's expense 245 0 0 other functions 175 0 0 supplies 101 0 0 total 12,621 0 0

Form 990, Part XI, Line 9

Change in restricted funds 2,383 other reconciling adjustments 1,628 total 4,011

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IRS990/OccupancyGrp/ProgramServicesAmt041161
IRS990/OccupancyGrp/TotalAmt041161
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt04011
IRS990/OtherExpensesGrp/Desc0LAUNDRY SERVICE
IRS990/OtherExpensesGrp/Desc1PER CAPITA - GRAND LODGE
IRS990/OtherExpensesGrp/Desc2OFFICE EXPENSE
IRS990/OtherExpensesGrp/Desc3BULLETIN
IRS990/OtherExpensesGrp/ProgramServicesAmt05262
IRS990/OtherExpensesGrp/ProgramServicesAmt14272
IRS990/OtherExpensesGrp/ProgramServicesAmt22942
IRS990/OtherExpensesGrp/ProgramServicesAmt32445
IRS990/OtherExpensesGrp/TotalAmt05262
IRS990/OtherExpensesGrp/TotalAmt14272
IRS990/OtherExpensesGrp/TotalAmt22942
IRS990/OtherExpensesGrp/TotalAmt32445
IRS990/OtherRevenueMiscGrp/Desc0BADGES & PINS
IRS990/OtherRevenueMiscGrp/Desc1FINES
IRS990/OtherRevenueMiscGrp/Desc2BULLETIN
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0676
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1212
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2120
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0676
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1212
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2120
IRS990/OtherRevenueTotalAmt01008
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt05491
IRS990/OtherSalariesAndWagesGrp/TotalAmt05491
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt01675
IRS990/PayrollTaxesGrp/TotalAmt01675
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JANETTE BURLISON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0MEMBER SERVICES
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt028595
IRS990/PYInvestmentIncomeAmt051
IRS990/PYOtherExpensesAmt086048
IRS990/PYOtherRevenueAmt065825
IRS990/PYRevenuesLessExpensesAmt0180
IRS990/PYSalariesCompEmpBnftPaidAmt08243
IRS990/PYTotalExpensesAmt094291
IRS990/PYTotalRevenueAmt094471
IRS990/ReconcilationRevenueExpnssAmt0-16292
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt017385
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt052794
IRS990/SavingsAndTempCashInvstGrp/EOYAmt031837
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01817
IRS990ScheduleD/EquipmentGrp/DepreciationAmt068280
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt070097
IRS990ScheduleD/LandGrp/BookValueAmt025000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt025000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt041588
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0235514
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0277102
IRS990ScheduleD/TotalBookValueLandBuildingsAmt068405
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/ExplanationTxt3REAL ESTATE/PERS. PROP. 2,224 0 0 PER CAPITA - STATE 1,736 0 0 LICENSES & PERMITS 1,482 0 0 VISITING DIGNITARIES 1,259 0 0 MUSIC & ENTERTAINMENT 819 0 0 CREDIT CARD FEES 816 0 0 INSURANCE 804 0 0 BANK CHARGES 576 0 0 ADVERTISING - PR & PIX. 506 0 0 SMALL EQUIP. - REPLACE. 494 0 0 BADGES & PINS 426 0 0 ACCOUNTING 345 0 0 MISCELLANEOUS ACTIVITIES 317 0 0 ID KEY CARD 296 0 0 OFFICER'S EXPENSE 245 0 0 OTHER FUNCTIONS 175 0 0 SUPPLIES 101 0 0 TOTAL 12,621 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CHANGE IN RESTRICTED FUNDS 2,383 OTHER RECONCILING ADJUSTMENTS 1,628 TOTAL 4,011
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/BOYAmt018952
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt021335
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0135132
IRS990/TotalAssetsEOYAmt0113856
IRS990/TotalAssetsGrp/BOYAmt0135132
IRS990/TotalAssetsGrp/EOYAmt0113856
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt021737
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt088455
IRS990/TotalFunctionalExpensesGrp/TotalAmt088455
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011460
IRS990/TotalLiabilitiesEOYAmt02465
IRS990/TotalLiabilitiesGrp/BOYAmt011460
IRS990/TotalLiabilitiesGrp/EOYAmt02465
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0123672
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0111391
IRS990/TotalProgramServiceExpensesAmt088455
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt052428
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt072163
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0135132
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0113856
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0104720
IRS990/UnrestrictedNetAssetsGrp/EOYAmt090056
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0650
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0650
IRS990/USAddress/AddressLine1Txt02455 DODANE AVE
IRS990/USAddress/CityNm0CRESCENT CITY
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095531
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JANETTE BURLISON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum07074644448
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-31
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

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
2018Detailed filing. Detailed filing data is available for this year.$1.14$0.02$1.11$0.72$0.88$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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