Civic Intelligence

Benevolent and Protective Order Of

990 • Fiscal year 2024 • EIN 95-0540945

Apr 01, 2023 to Mar 31, 2024 • Filed on Jul 03, 2024

1373 East Las Tunas DriveSan Gabriel, CA 91776

(626) 285-3118

Siviq Scores

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

Liabilities / Assets

96th percentile

0.54x

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

2024 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

3.71x

Higher debt load relative to revenue than 98% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2024

Net Margin

10th percentile

-24%

Higher net margin than 10% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

45th percentile

$0

Higher top officer pay than 45% of similar nonprofits.

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

2024 filings • 501(c)8 • $1M-$5M nonprofits • Source year 2024

Asset Growth

38th percentile

1.4%

Faster asset growth than 38% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-27%

Faster revenue growth than 9% of similar nonprofits.

2024 filings • 501(c)8 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,610,874

Up $22,397 (+1.4%) from 2023

Net Assets

Down

$738,348

Down $55,866 (-7.0%) from 2023

Liabilities

Up

$872,526

Up $78,263 (+9.9%) from 2023

Revenue

Down

$235,156

Down $86,808 (-27%) from 2023

Expenses

Down

$291,022

Down $19,905 (-6.4%) from 2023

Net Income

Down

-$55,866

Down $66,903 (-606%) from 2023

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $2,281,353Liabilities 2012: $132,502Net Assets 2012: $2,148,8512012Assets 2013: $2,324,147Liabilities 2013: $118,743Net Assets 2013: $2,205,4042013Assets 2014: $2,274,289Liabilities 2014: $51,797Net Assets 2014: $2,222,4922014Assets 2015: $2,237,850Liabilities 2015: $65,344Net Assets 2015: $2,172,5062015Assets 2016: $1,961,802Liabilities 2016: $76,066Net Assets 2016: $1,885,7362016Assets 2017: $2,140,892Liabilities 2017: $59,343Net Assets 2017: $2,081,5492017Assets 2018: $2,046,158Liabilities 2018: $54,134Net Assets 2018: $1,992,0242018Assets 2019: $2,004,343Liabilities 2019: $59,077Net Assets 2019: $1,945,2662019Assets 2020: $1,598,524Liabilities 2020: $858,011Net Assets 2020: $740,5132020Assets 2021: $1,879,371Liabilities 2021: $1,151,321Net Assets 2021: $728,0502021Assets 2022: $1,642,252Liabilities 2022: $855,305Net Assets 2022: $786,9472022Assets 2023: $1,588,477Liabilities 2023: $794,263Net Assets 2023: $794,2142023Assets 2024: $1,610,874Liabilities 2024: $872,526Net Assets 2024: $738,3482024Assets 2025: $1,594,146Liabilities 2025: $708,184Net Assets 2025: $885,9622025

Highlighted filing

2024

Assets$1,610,874
Liabilities$872,526
Net Assets$738,348

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $262,588Expenses 2012: $202,287Net Income 2012: $60,3012012Revenue 2013: $270,374Expenses 2013: $213,821Net Income 2013: $56,5532013Revenue 2014: $282,945Expenses 2014: $265,857Net Income 2014: $17,0882014Revenue 2015: $197,648Expenses 2015: $247,634Net Income 2015: -$49,9862015Revenue 2016: $247,708Expenses 2016: $527,478Net Income 2016: -$279,7702016Revenue 2017: $452,286Expenses 2017: $256,473Net Income 2017: $195,8132017Revenue 2018: $233,821Expenses 2018: $324,600Net Income 2018: -$90,7792018Revenue 2019: $251,701Expenses 2019: $298,622Net Income 2019: -$46,9212019Revenue 2020: $298,306Expenses 2020: $332,822Net Income 2020: -$34,5162020Revenue 2021: $123,007Expenses 2021: $151,563Net Income 2021: -$28,5562021Revenue 2022: $421,846Expenses 2022: $365,125Net Income 2022: $56,7212022Revenue 2023: $321,964Expenses 2023: $310,927Net Income 2023: $11,0372023Revenue 2024: $235,156Expenses 2024: $291,022Net Income 2024: -$55,8662024Revenue 2025: $454,347Expenses 2025: $307,195Net Income 2025: $147,1522025

Highlighted filing

2024

Revenue$235,156
Expenses$291,022
Net Income-$55,866
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Jul 3, 2024
Return Version
2023v5.0
Gross Receipts
$310,072
Mission and Program Overview

Mission

To inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization, and to provide for its governance, the benevolent and protective order of elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$877,583$934,440▲ $56,857
Rtn Earn Endowment Incm Other Fnds$794,214$738,348▼ $55,866
Land, Buildings, and Equipment, Net$584,771$577,549▼ $7,222
Cash and Non-Interest-Bearing Accounts$117,759$90,521▼ $27,238
Inventories for Sale or Use$8,364$8,364→ $0
Total Assets$1,588,477$1,610,874▲ $22,397
Liabilities
Other Liabilities$790,876$856,696▲ $65,820
Deferred Revenue-$13,402-
Accounts Payable and Accrued Expenses$3,387$2,428▼ $959
Total Liabilities$794,263$872,526▲ $78,263
Net Assets / Fund Balance
Total Net Assets Fund Balance$794,214$738,348▼ $55,866
Total Liabilities and Net Assets / Fund Balance$1,588,477$1,610,874▲ $22,397

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$105,049$657,382$762,431
Land$472,500-$472,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Christine YeeTrustee
Georgine SanchezTrustee
Mary Jane RodriguezTrustee
Ray RiveraTrustee
Yolanda FloresTrustee
Jason JustusExalted Rule
Tricia VargasLeading Knig
Christopher CamonteLecturing Kn
Marie ManliguisLoyal Knight
Al FredericksonSecretary
Ruth EscalanteTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$9,576
Investment Income
$262
Other Revenue
$225,318
Change in Net Assets
$-55,866
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$263,446
Salaries, Compensation, and Employee Benefits$27,576
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$131,273
All Other Expenses---$27,457
Other Salaries and Wages---$21,691
Office Expenses---$15,303
Insurance---$14,759
Other Expenses---$9,635
Fees for Services Accounting---$9,100
Conferences and Meetings---$7,725
Depreciation Depletion---$7,222
Payroll Taxes---$5,885
Total Functional Expenses$0$0$0$291,022
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Restricted Funds$856,696
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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 7B

All management practices and governance are contained in the benevolent and protective order of elks annotated statutes and local lodge by-laws administered by lodge officers subject to approval of lodge members.

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

No review was or will be conducted.

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

As outlined in the benevolent and protective order of elks grand lodge statutes and local lodge by-laws and house rules monitored by local lodge officers.

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

Covered by benevolent and protective order of elks annotated statutes and local lodge by-laws under internal revenue group exemption 1156.

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

Covered by benevolent and protective order of elks annotated statutes and local lodge by-laws under internal revenue group exemption 1156.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order of
EIN
95-0540945
Phone
6262853118
Address
1373 EAST LAS TUNAS DRIVE, SAN GABRIEL, CA 91776

Signing Officer

Name
Al Frederickson
Title
Secretary
Phone
6262853118
Signed
2024-07-03

Organization Details

Principal Officer
Al Frederickson
Formed
1916
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
9
Volunteers
10

Preparer

Firm
A J Holt Inc
Address
4209 W MAGNOLIA BLVD, BURBANK, CA 91505-2726
Preparer
William a Holt Ea
Phone
8188454228
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization, and to provide for its governance, the benevolent and protective order of elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.

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

Operates under the lodge system for the exclusive benefit of its members.

Raw XML Appendix353 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/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt09
IRS990/PYOtherExpensesAmt0259376
IRS990/PYOtherRevenueAmt0280148
IRS990/PYProgramServiceRevenueAmt041807
IRS990/PYRevenuesLessExpensesAmt011037
IRS990/PYSalariesCompEmpBnftPaidAmt051551
IRS990/PYTotalExpensesAmt0310927
IRS990/PYTotalRevenueAmt0321964
IRS990/ReconcilationRevenueExpnssAmt0-55866
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0794214
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0738348
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0877583
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0934440
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0472500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0472500
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0105049
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0657382
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0762431
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0856696
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RESTRICTED FUNDS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0577549
IRS990ScheduleD/TotalLiabilityAmt0856696
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO INCULCATE THE PRINCIPLES OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY; TO RECOGNIZE A BELIEF IN GOD; TO PROMOTE THE WELFARE AND ENHANCE THE HAPPINESS OF ITS MEMBERS; TO QUICKEN THE SPIRIT OF AMERICAN PATRIOTISM; TO CULTIVATE GOOD FELLOWSHIP; TO PERPETUATE ITSELF AS A FRATERNAL ORGANIZATION, AND TO PROVIDE FOR ITS GOVERNANCE, THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS OF THE UNITED STATES OF AMERICA WILL SERVE THE PEOPLE AND COMMUNITIES THROUGH BENEVOLENT PROGRAMS, DEMONSTRATING THAT ELKS CARE AND ELKS SHARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OPERATES UNDER THE LODGE SYSTEM FOR THE EXCLUSIVE BENEFIT OF ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MANAGEMENT PRACTICES AND GOVERNANCE ARE CONTAINED IN THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS ANNOTATED STATUTES AND LOCAL LODGE BY-LAWS ADMINISTERED BY LODGE OFFICERS SUBJECT TO APPROVAL OF LODGE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AS OUTLINED IN THE BENEVOLENT AND PROTECTIVE ORDER OF ELKS GRAND LODGE STATUTES AND LOCAL LODGE BY-LAWS AND HOUSE RULES MONITORED BY LOCAL LODGE OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COVERED BY BENEVOLENT AND PROTECTIVE ORDER OF ELKS ANNOTATED STATUTES AND LOCAL LODGE BY-LAWS UNDER INTERNAL REVENUE GROUP EXEMPTION 1156.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COVERED BY BENEVOLENT AND PROTECTIVE ORDER OF ELKS ANNOTATED STATUTES AND LOCAL LODGE BY-LAWS UNDER INTERNAL REVENUE GROUP EXEMPTION 1156.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01588477
IRS990/TotalAssetsEOYAmt01610874
IRS990/TotalAssetsGrp/BOYAmt01588477
IRS990/TotalAssetsGrp/EOYAmt01610874
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0291022
IRS990/TotalGrossUBIAmt01975
IRS990/TotalLiabilitiesBOYAmt0794263
IRS990/TotalLiabilitiesEOYAmt0872526
IRS990/TotalLiabilitiesGrp/BOYAmt0794263
IRS990/TotalLiabilitiesGrp/EOYAmt0872526
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0794214
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0738348
IRS990/TotalProgramServiceRevenueAmt09576
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0233181
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0235156
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01975
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01588477
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01610874
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt01373 E LAS TUNAS DRIVE
IRS990/USAddress/CityNm0SAN GABRIEL
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091776
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/PersonNm0AL FREDERICKSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum06262853118
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT AND PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS ALHAMBRA SAN GABRIEL NO 1328
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0950540945
ReturnHeader/Filer/PhoneNum06262853118
ReturnHeader/Filer/USAddress/AddressLine1Txt01373 EAST LAS TUNAS DRIVE
ReturnHeader/Filer/USAddress/CityNm0SAN GABRIEL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091776
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0954112352
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0A J HOLT INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04209 W MAGNOLIA BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BURBANK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0915052726
ReturnHeader/PreparerPersonGrp/PhoneNum08188454228
ReturnHeader/PreparerPersonGrp/PreparationDt02024-07-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM A HOLT EA
ReturnHeader/ReturnTs02024-07-29T12:34:38-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-04-01
ReturnHeader/TaxPeriodEndDt02024-03-31
ReturnHeader/TaxYr02023

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.$1.59$0.71$0.89$0.45$0.31$0.15
2024Detailed filing. Detailed filing data is available for this year.$1.61$0.87$0.74$0.24$0.29$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.59$0.79$0.79$0.32$0.31$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.64$0.86$0.79$0.42$0.37$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.88$1.15$0.73$0.12$0.15$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.60$0.86$0.74$0.30$0.33$0.03
2019Summary only. Only limited summary data is available for this year.$2.00$0.06$1.95$0.25$0.30$0.05
2018Summary only. Only limited summary data is available for this year.$2.05$0.05$1.99$0.23$0.32$0.09
2017Summary only. Only limited summary data is available for this year.$2.14$0.06$2.08$0.45$0.26$0.20
2016Summary only. Only limited summary data is available for this year.$1.96$0.08$1.89$0.25$0.53$0.28
2015Summary only. Only limited summary data is available for this year.$2.24$0.07$2.17$0.20$0.25$0.05
2014Summary only. Only limited summary data is available for this year.$2.27$0.05$2.22$0.28$0.27$0.02
2013Summary only. Only limited summary data is available for this year.$2.32$0.12$2.21$0.27$0.21$0.06
2012Summary only. Only limited summary data is available for this year.$2.28$0.13$2.15$0.26$0.20$0.06