Civic Intelligence

Benevolent and Protective Order Of

990 • Fiscal year 2023 • EIN 95-1994305

Apr 01, 2022 to Mar 31, 2023 • Filed on Nov 21, 2023

1505 N El Camino RealSan Clemente, CA 92672

(949) 492-2068

Siviq Scores

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

Liabilities / Assets

94th percentile

0.48x

Higher debt load relative to assets than 94% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

94th percentile

0.81x

Higher debt load relative to revenue than 94% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Net Margin

10th percentile

-33%

Higher net margin than 10% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Top Officer Pay

93rd percentile

$5,407

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

2023 filings • 501(c)8 • <$500k nonprofits • Source year 2023

Asset Growth

63rd percentile

5.0%

Faster asset growth than 63% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

42nd percentile

0.8%

Faster revenue growth than 42% of similar nonprofits.

2023 filings • 501(c)8 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$169,770

Up $8,075 (+5.0%) from 2022

Net Assets

Down

$89,042

Down $35,641 (-29%) from 2022

Liabilities

Up

$80,728

Up $43,716 (+118%) from 2022

Revenue

Up

$99,517

Up $755 (+0.8%) from 2022

Expenses

Up

$132,369

Up $27,913 (+27%) from 2022

Net Income

Down

-$32,852

Down $27,158 (-477%) from 2022

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: $132,386Liabilities 2011: $24,824Net Assets 2011: $107,5622011Assets 2012: $139,289Liabilities 2012: $36,382Net Assets 2012: $102,9072012Assets 2013: $128,650Liabilities 2013: $27,292Net Assets 2013: $101,3582013Assets 2014: $140,585Liabilities 2014: $33,380Net Assets 2014: $107,2052014Assets 2015: $156,466Liabilities 2015: $34,752Net Assets 2015: $121,7142015Assets 2016: $138,788Liabilities 2016: $58,250Net Assets 2016: $80,5382016Assets 2017: $166,209Liabilities 2017: $69,628Net Assets 2017: $96,5812017Assets 2018: $172,152Liabilities 2018: $39,098Net Assets 2018: $133,0542018Assets 2019: $145,338Liabilities 2019: $11,789Net Assets 2019: $133,5492019Assets 2020: $116,471Liabilities 2020: $17,334Net Assets 2020: $99,1372020Assets 2021: $159,385Liabilities 2021: $28,942Net Assets 2021: $130,4432021Assets 2022: $161,695Liabilities 2022: $37,012Net Assets 2022: $124,6832022Assets 2023: $169,770Liabilities 2023: $80,728Net Assets 2023: $89,0422023Assets 2024: $235,278Liabilities 2024: $126,705Net Assets 2024: $108,5732024Assets 2025: $322,085Liabilities 2025: $184,134Net Assets 2025: $137,9512025

Highlighted filing

2023

Assets$169,770
Liabilities$80,728
Net Assets$89,042

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $162,458Expenses 2011: $173,608Net Income 2011: -$11,1502011Revenue 2012: $127,808Expenses 2012: $125,350Net Income 2012: $2,4582012Revenue 2013: $127,669Expenses 2013: $126,564Net Income 2013: $1,1052013Revenue 2014: $163,470Expenses 2014: $157,623Net Income 2014: $5,8472014Revenue 2015: $132,450Expenses 2015: $117,941Net Income 2015: $14,5092015Revenue 2016: $107,844Expenses 2016: $113,166Net Income 2016: -$5,3222016Revenue 2017: $137,963Expenses 2017: $121,920Net Income 2017: $16,0432017Revenue 2018: $166,872Expenses 2018: $130,399Net Income 2018: $36,4732018Revenue 2019: $117,551Expenses 2019: $117,056Net Income 2019: $4952019Revenue 2020: $118,251Expenses 2020: $150,234Net Income 2020: -$31,9832020Revenue 2021: $132,277Expenses 2021: $100,971Net Income 2021: $31,3062021Revenue 2022: $98,762Expenses 2022: $104,456Net Income 2022: -$5,6942022Revenue 2023: $99,517Expenses 2023: $132,369Net Income 2023: -$32,8522023Revenue 2024: $168,134Expenses 2024: $151,391Net Income 2024: $16,7432024Revenue 2025: $179,590Expenses 2025: $171,942Net Income 2025: $7,6482025

Highlighted filing

2023

Revenue$99,517
Expenses$132,369
Net Income-$32,852
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Nov 21, 2023
Return Version
2022v5.0
Gross Receipts
$207,901
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
Land, Buildings, and Equipment, Net$105,332$114,675▲ $9,343
Rtn Earn Endowment Incm Other Fnds$124,683$89,042▼ $35,641
Cash and Non-Interest-Bearing Accounts$51,678$50,980▼ $698
Inventories for Sale or Use$4,685$4,115▼ $570
Total Assets$161,695$169,770▲ $8,075
Liabilities
Deferred Revenue$31,366$66,632▲ $35,266
Accounts Payable and Accrued Expenses$5,646$7,235▲ $1,589
Other Liabilities-$6,861-
Total Liabilities$37,012$80,728▲ $43,716
Net Assets / Fund Balance
Total Net Assets Fund Balance$124,683$89,042▼ $35,641
Total Liabilities and Net Assets / Fund Balance$161,695$169,770▲ $8,075

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$67,149$343,098$410,247
Land$47,526-$47,526
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Susan PhillipsSecretaryPT$5,407$5,407

Board Members and Trustees

NameTitle
Antoine PriceTrustee
Michael MartinezTrustee
Michael TurnerTrustee
Susan PhillipsTrustee
William DunhamTrustee
Blaine GemenyLeading Knig
Beth ApodacaLecturing Kn
Bodhi EasterLoyal Knight
Sally McreynoldsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$37,424
Investment Income
$0
Other Revenue
$62,093
Change in Net Assets
$-32,852
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$118,125
Salaries, Compensation, and Employee Benefits$14,244
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$53,346
Fees for Services Accounting---$12,847
Payroll Taxes---$8,557
Insurance---$8,354
All Other Expenses---$7,637
Current Officers, Directors, Trustees, and Key Employees---$5,407
Depreciation Depletion---$4,597
Conferences and Meetings---$3,178
Other Expenses---$3,018
Office Expenses---$2,579
Other Salaries and Wages---$280
Total Functional Expenses$0$0$0$132,369
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$6,861
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
95-1994305
Phone
9494922068
Address
1505 N EL CAMINO REAL, SAN CLEMENTE, CA 92672

Signing Officer

Name
Susan Phillips
Title
Secretary
Phone
9494922068
Signed
2023-11-21

Organization Details

Principal Officer
Susan Phillips
Formed
1958
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 Appendix350 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/RentalIncomeOrLossGrp/RealAmt0-851
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0124683
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt089042
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt047526
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt047526
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt067149
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0343098
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0410247
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06861
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RESTRICTED FUNDS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0114675
IRS990ScheduleD/TotalLiabilityAmt06861
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/TotalAssetsBOYAmt0161695
IRS990/TotalAssetsEOYAmt0169770
IRS990/TotalAssetsGrp/BOYAmt0161695
IRS990/TotalAssetsGrp/EOYAmt0169770
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0132369
IRS990/TotalGrossUBIAmt0-212
IRS990/TotalLiabilitiesBOYAmt037012
IRS990/TotalLiabilitiesEOYAmt080728
IRS990/TotalLiabilitiesGrp/BOYAmt037012
IRS990/TotalLiabilitiesGrp/EOYAmt080728
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0124683
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt089042
IRS990/TotalProgramServiceRevenueAmt037424
IRS990/TotalReportableCompFromOrgAmt05407
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt099729
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt099517
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-212
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0161695
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0169770
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt01505 N EL CAMINIO REAL
IRS990/USAddress/CityNm0SAN CLEMENTE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092672
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSAN PHILLIPS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum09494922068
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT AND PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS SAN CLEMENTE LODGE NO 2068
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0951994305
ReturnHeader/Filer/PhoneNum09494922068
ReturnHeader/Filer/USAddress/AddressLine1Txt01505 N EL CAMINO REAL
ReturnHeader/Filer/USAddress/CityNm0SAN CLEMENTE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092672
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/PreparationDt02023-11-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM A HOLT EA
ReturnHeader/ReturnTs02023-12-06T14:42:14-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SUSAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PHILLIPS
ReturnHeader/TaxPeriodBeginDt02022-04-01
ReturnHeader/TaxPeriodEndDt02023-03-31
ReturnHeader/TaxYr02022

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.$3.22$1.84$1.38$1.80$1.72$0.08
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$1.27$1.09$1.68$1.51$0.17
2023Detailed filing. Detailed filing data is available for this year.$1.70$0.81$0.89$1.00$1.32$0.33
2022Detailed filing. Detailed filing data is available for this year.$1.62$0.37$1.25$0.99$1.04$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.59$0.29$1.30$1.32$1.01$0.31
2020Detailed filing. Detailed filing data is available for this year.$1.16$0.17$0.99$1.18$1.50$0.32
2019Summary only. Only limited summary data is available for this year.$1.45$0.12$1.34$1.18$1.17$0.00
2018Summary only. Only limited summary data is available for this year.$1.72$0.39$1.33$1.67$1.30$0.36
2017Summary only. Only limited summary data is available for this year.$1.66$0.70$0.97$1.38$1.22$0.16
2016Summary only. Only limited summary data is available for this year.$1.39$0.58$0.81$1.08$1.13$0.05
2015Summary only. Only limited summary data is available for this year.$1.56$0.35$1.22$1.32$1.18$0.15
2014Summary only. Only limited summary data is available for this year.$1.41$0.33$1.07$1.63$1.58$0.06
2013Summary only. Only limited summary data is available for this year.$1.29$0.27$1.01$1.28$1.27$0.01
2012Summary only. Only limited summary data is available for this year.$1.39$0.36$1.03$1.28$1.25$0.02
2011Summary only. Only limited summary data is available for this year.$1.32$0.25$1.08$1.62$1.74$0.11