Civic Intelligence

Benevolent & Protective Order of Elks 759 Hilo

EIN 99-0034155 • 501(c)8 • Hilo, HI

Profile

Elks lodges bring so much more to their communities than just a building, golf course or pool. They are places where neighbors come together, families share meals, and children grow up.

PO Box 542Hilo, HI 96721-0542

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

72nd percentile

0.06x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

68th percentile

0.07x

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

501(c)8 • <$500k nonprofits • Source year 2025

Net Margin

91st percentile

38%

Higher net margin than 91% of similar nonprofits.

501(c)8 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$2,700

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)8 • <$500k nonprofits • Source year 2025

Asset Growth

95th percentile

50%

Faster asset growth than 95% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

93rd percentile

69%

Faster revenue growth than 93% of similar nonprofits.

501(c)8 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$170,447

Up $57,036 (+50%) from 2024

Liabilities

Up

$10,010

Up $316 (+3.3%) from 2024

Net Assets

$160,437

No earlier filing loaded for comparison.

Revenue

Up

$149,938

Up $61,005 (+69%) from 2024

Expenses

Up

$93,218

Up $15,530 (+20%) from 2024

Net Income

Up

$56,720

Up $45,475 (+404%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2012: $85,517Liabilities 2012: $45,5222012Assets 2013: $94,696Liabilities 2013: $40,4732013Assets 2014: $96,855Liabilities 2014: $37,481Net Assets 2014: $59,3742014Assets 2015: $103,531Liabilities 2015: $35,6972015Assets 2016: $98,214Liabilities 2016: $31,747Net Assets 2016: $66,4672016Assets 2017: $94,868Liabilities 2017: $25,3962017Assets 2018: $101,176Liabilities 2018: $22,4612018Assets 2019: $110,831Liabilities 2019: $16,621Net Assets 2019: $94,2102019Assets 2020: $105,246Liabilities 2020: $11,591Net Assets 2020: $93,6552020Assets 2021: $108,193Liabilities 2021: $10,5062021Assets 2022: $117,395Liabilities 2022: $4,898Net Assets 2022: $112,4972022Assets 2023: $93,113Liabilities 2023: $641Net Assets 2023: $92,4722023Assets 2024: $113,411Liabilities 2024: $9,6942024Assets 2025: $170,447Liabilities 2025: $10,010Net Assets 2025: $160,4372025

Highlighted filing

2025

Assets$170,447
Liabilities$10,010
Net Assets$160,437

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2012: $68,425Expenses 2012: $77,097Net Income 2012: -$8,6722012Revenue 2013: $65,580Expenses 2013: $52,325Net Income 2013: $13,2552013Revenue 2014: $59,937Expenses 2014: $54,786Net Income 2014: $5,1512014Revenue 2015: $62,666Expenses 2015: $54,206Net Income 2015: $8,4602015Revenue 2016: $50,889Expenses 2016: $51,949Net Income 2016: -$1,0602016Revenue 2017: $63,532Expenses 2017: $60,527Net Income 2017: $3,0052017Revenue 2018: $73,853Expenses 2018: $64,610Net Income 2018: $9,2432018Revenue 2019: $67,535Expenses 2019: $52,040Net Income 2019: $15,4952019Revenue 2020: $66,497Expenses 2020: $67,052Net Income 2020: -$5552020Revenue 2021: $39,676Expenses 2021: $35,644Net Income 2021: $4,0322021Revenue 2022: $35,756Expenses 2022: $34,791Net Income 2022: $9652022Revenue 2023: $51,764Expenses 2023: $71,789Net Income 2023: -$20,0252023Revenue 2024: $88,933Expenses 2024: $77,688Net Income 2024: $11,2452024Revenue 2025: $149,938Expenses 2025: $93,218Net Income 2025: $56,7202025

Highlighted filing

2025

Revenue$149,938
Expenses$93,218
Net Income$56,720

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.70$0.10$1.60$1.50$0.93$0.57
2024Summary only. Only limited summary data is available for this year.$1.13$0.10$0.89$0.78$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.93$0.01$0.92$0.52$0.72$0.20
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.05$1.12$0.36$0.35$0.01
2021Summary only. Only limited summary data is available for this year.$1.08$0.11$0.40$0.36$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.05$0.12$0.94$0.66$0.67$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.17$0.94$0.68$0.52$0.15
2018Summary only. Only limited summary data is available for this year.$1.01$0.22$0.74$0.65$0.09
2017Summary only. Only limited summary data is available for this year.$0.95$0.25$0.64$0.61$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.32$0.66$0.51$0.52$0.01
2015Summary only. Only limited summary data is available for this year.$1.04$0.36$0.63$0.54$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.97$0.37$0.59$0.60$0.55$0.05
2013Summary only. Only limited summary data is available for this year.$0.95$0.40$0.66$0.52$0.13
2012Summary only. Only limited summary data is available for this year.$0.86$0.46$0.68$0.77$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jul 15, 2025
Return Version
2024v5.0
Gross Receipts
$161,720
Mission and Program Overview

Mission

Elks lodges bring so much more to their communities than just a building, golf course, or pool. They are places where neighbors come together, families share meals, and children grow up.

Program Services

DescriptionGrantsExpenses
ELKS LODGE CLUB - TO CARRY OUT FRATERNAL, PATRIOTIC, AND CHARITABLE PROGRAMS TO PROMOTE YOUTH, VETERAN, AND COMMUNITY WELL-BEING.$11,000$77,293
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARVA LYNN CHEWSecretaryPT$2,700-$2,700
SANDRA WALKERTreasurerPT$2,000-$2,000
LILY CHAN HARRISExalted Rule-$0--
GARY LARSONLeading Knig-$0--
MELANIE MAGNOLecturing Kn-$0--
JESSIE MATALoyal Knight-$0--
TARYLL MOORETrustee-$0--
JOHN REGANTrustee-$0--
MILES NAKATSUTrustee-$0--
RICHARD GARY DAVISTrustee-$0--
TANTRA BATESTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
99-0034155
Phone
8089351717
Address
PO BOX 542, HILO, HI 96721-0542

Signing Officer

Name
Lily Chan Harris
Title
Exalted Ruler
Phone
8089351717
Signed
2025-07-15
Discuss with paid preparer
Yes

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Other income 282 total 282

Form 990-ez, Part I, Line 10

Elks national foundation fund elks charitable proj 6,392 2750 n lakeview ave. Chicago, il 60614-1889 california hawaii elks youth and veteran 1,056 major project, inc. 5450 e lamona avenue fresno, ca 93727-2224

Form 990-ez, Part I, Line 10

Name: big island learning & arts center address: po box 706 volcano, hi 96785 cash contribution: 7,000

Form 990-ez, Part I, Line 16

Expenses office expense 1,535 insurance 12,508 lodge activities 1,777 bank fees 25 dignitary visitation 212 licenses 680 convention 2,945 income and excise taxes 2,653 supplies 2,115 clinics 39 club expenses 2,858 kitchen expenses 2,120 chempi pig donation 1,466 enf donation 514 events 548 non-investment depreciation 1,278 total 33,273

Form 990-ez, Part II, Line 24

Inventories for sale or use 2,731 2,731 furniture and equipment 52,600 52,600 less accumulated depreciation 52,600 52,600 work in progress 12,195 58,308 total 14,926 61,039

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 307 399 deferred revenue 9,387 9,611

Form 990-ez, Part III

Elks lodges bring so much more to their communities than just a building, golf course, or pool. They are places where neighbors come together, families share meals, and children grow up.

Raw XML Appendix166 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt0ELKS 759 HILO
IRS990EZ/BooksInCareOfDetail/PhoneNum08089351717
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 542
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HILO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0967210542
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt060848
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt073050
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0107729
IRS990EZ/CostOfGoodsSoldAmt09275
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt056720
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02431
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0113411
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0170447
IRS990EZ/FundraisingGrossIncomeAmt03831
IRS990EZ/GrantsAndSimilarAmountsPaidAmt018448
IRS990EZ/GrossProfitLossSlsOfInvntryAmt024095
IRS990EZ/GrossReceiptsAmt0161720
IRS990EZ/GrossSalesOfInventoryAmt033370
IRS990EZ/GroupExemptionNum01156
IRS990EZ/InfoInScheduleOPartIIIInd0X
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IRS990EZ/InvestmentIncomeAmt08
IRS990EZ/LandAndBuildingsGrp/BOYAmt037637
IRS990EZ/LandAndBuildingsGrp/EOYAmt036358
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingOtherDesc0MODIFIED CASH
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0103717
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0160437
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0103717
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0160437
IRS990EZ/OccupancyRentUtltsAndMaintAmt017029
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt92.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt102.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt42700
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt52000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LILY CHAN HARRIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1GARY LARSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MELANIE MAGNO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JESSIE MATA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MARVA LYNN CHEW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5SANDRA WALKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6TARYLL MOORE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7JOHN REGAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8MILES NAKATSU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9RICHARD GARY DAVIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10TANTRA BATES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXALTED RULE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1LEADING KNIG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2LECTURING KN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3LOYAL KNIGHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TRUSTEE
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9TRUSTEE
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IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt014926
IRS990EZ/OtherAssetsTotalDetail/EOYAmt061039
IRS990EZ/OtherExpensesTotalAmt033273
IRS990EZ/OtherRevenueTotalAmt0282
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ELKS LODGES BRING SO MUCH MORE TO THEIR COMMUNITIES THAN JUST A BUILDING, GOLF COURSE, OR POOL. THEY ARE PLACES WHERE NEIGHBORS COME TOGETHER, FAMILIES SHARE MEALS, AND CHILDREN GROW UP.
IRS990EZ/ProgramServiceRevenueAmt016500
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IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt011000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt077293
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt022037
IRS990EZ/SpecialEventsDirectExpensesAmt02507
IRS990EZ/SpecialEventsNetIncomeLossAmt01324
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0HI
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt09694
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt010010
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt093218
IRS990EZ/TotalProgramServiceExpensesAmt077293
IRS990EZ/TotalRevenueAmt0149938
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0HTTP://WWW.ELKS.ORG/LODGES/CONTACTUS.C
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER INCOME 282 TOTAL 282
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ELKS NATIONAL FOUNDATION FUND ELKS CHARITABLE PROJ 6,392 2750 N LAKEVIEW AVE. CHICAGO, IL 60614-1889 CALIFORNIA HAWAII ELKS YOUTH AND VETERAN 1,056 MAJOR PROJECT, INC. 5450 E LAMONA AVENUE FRESNO, CA 93727-2224
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NAME: BIG ISLAND LEARNING & ARTS CENTER ADDRESS: PO BOX 706 VOLCANO, HI 96785 CASH CONTRIBUTION: 7,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXPENSES OFFICE EXPENSE 1,535 INSURANCE 12,508 LODGE ACTIVITIES 1,777 BANK FEES 25 DIGNITARY VISITATION 212 LICENSES 680 CONVENTION 2,945 INCOME AND EXCISE TAXES 2,653 SUPPLIES 2,115 CLINICS 39 CLUB EXPENSES 2,858 KITCHEN EXPENSES 2,120 CHEMPI PIG DONATION 1,466 ENF DONATION 514 EVENTS 548 NON-INVESTMENT DEPRECIATION 1,278 TOTAL 33,273
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INVENTORIES FOR SALE OR USE 2,731 2,731 FURNITURE AND EQUIPMENT 52,600 52,600 LESS ACCUMULATED DEPRECIATION 52,600 52,600 WORK IN PROGRESS 12,195 58,308 TOTAL 14,926 61,039
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ACCOUNTS PAYABLE AND ACCRUED EXPENSES 307 399 DEFERRED REVENUE 9,387 9,611
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ELKS LODGES BRING SO MUCH MORE TO THEIR COMMUNITIES THAN JUST A BUILDING, GOLF COURSE, OR POOL. THEY ARE PLACES WHERE NEIGHBORS COME TOGETHER, FAMILIES SHARE MEALS, AND CHILDREN GROW UP.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0LILY CHAN HARRIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum08089351717
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS 759 HILO
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0990034155
ReturnHeader/Filer/PhoneNum08089351717
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ReturnHeader/Filer/USAddress/CityNm0HILO
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ReturnHeader/Filer/USAddress/ZIPCd0967210542
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990303190
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARBONARO CPAS & MANAGEMENT GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01885 MAIN ST STE 408
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAILUKU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096793
ReturnHeader/PreparerPersonGrp/PhoneNum08082425002
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GRETCHEN KREMEYER
ReturnHeader/ReturnTs02025-07-19T09:00:55-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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