Civic Intelligence

Benevolent and Protective Order of Elks Kailua Lodge No 2230

990 • Fiscal year 2015 • EIN 99-0106373

Apr 01, 2014 to Mar 31, 2015 • Filed on Jul 28, 2014

PO Box 1029SuiteKailua, HI 96734

(808) 262-0355

Siviq Scores

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

Liabilities / Assets

80th percentile

0.20x

Higher debt load relative to assets than 80% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

78th percentile

0.26x

Higher debt load relative to revenue than 78% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Net Margin

64th percentile

6.6%

Higher net margin than 64% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Top Officer Pay

95th percentile

$6,240

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2015 filings • 501(c)8 • <$500k nonprofits • Source year 2015

Asset Growth

87th percentile

17%

Faster asset growth than 87% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

87th percentile

34%

Faster revenue growth than 87% of similar nonprofits.

2015 filings • 501(c)8 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$208,291

Up $29,989 (+17%) from 2014

Net Assets

Up

$167,032

Up $10,656 (+6.8%) from 2014

Liabilities

Up

$41,259

Up $19,333 (+88%) from 2014

Revenue

Up

$160,922

Up $40,871 (+34%) from 2014

Expenses

Up

$150,266

Up $45,333 (+43%) from 2014

Net Income

Down

$10,656

Down $4,462 (-30%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $165,985Liabilities 2012: $20,0722012Assets 2013: $165,438Liabilities 2013: $24,1802013Assets 2014: $178,302Liabilities 2014: $21,926Net Assets 2014: $156,3762014Assets 2015: $208,291Liabilities 2015: $41,259Net Assets 2015: $167,0322015Assets 2016: $259,613Liabilities 2016: $57,620Net Assets 2016: $201,9932016Assets 2017: $218,954Liabilities 2017: $64,473Net Assets 2017: $154,4812017Assets 2018: $154,806Liabilities 2018: $32,815Net Assets 2018: $121,9912018Assets 2019: $161,306Liabilities 2019: $18,031Net Assets 2019: $143,2752019Assets 2020: $172,392Liabilities 2020: $52,982Net Assets 2020: $119,4102020Assets 2021: $262,842Liabilities 2021: $169,763Net Assets 2021: $93,0792021Assets 2022: $268,933Liabilities 2022: $166,943Net Assets 2022: $101,9902022Assets 2023: $418,646Liabilities 2023: $184,137Net Assets 2023: $234,5092023Assets 2024: $379,927Liabilities 2024: $182,462Net Assets 2024: $197,4652024Assets 2025: $374,727Liabilities 2025: $199,553Net Assets 2025: $175,1742025

Highlighted filing

2015

Assets$208,291
Liabilities$41,259
Net Assets$167,032

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $55,534Expenses 2012: $46,247Net Income 2012: $9,2872012Revenue 2013: $51,256Expenses 2013: $55,911Net Income 2013: -$4,6552013Revenue 2014: $120,051Expenses 2014: $104,933Net Income 2014: $15,1182014Revenue 2015: $160,922Expenses 2015: $150,266Net Income 2015: $10,6562015Revenue 2016: $199,062Expenses 2016: $164,100Net Income 2016: $34,9622016Revenue 2017: $164,105Expenses 2017: $218,057Net Income 2017: -$53,9522017Revenue 2018: $181,595Expenses 2018: $217,969Net Income 2018: -$36,3742018Revenue 2019: $225,748Expenses 2019: $202,350Net Income 2019: $23,3982019Revenue 2020: $218,412Expenses 2020: $245,867Net Income 2020: -$27,4552020Revenue 2021: $146,512Expenses 2021: $173,197Net Income 2021: -$26,6852021Revenue 2022: $271,625Expenses 2022: $264,454Net Income 2022: $7,1712022Revenue 2023: $417,270Expenses 2023: $264,963Net Income 2023: $152,3072023Revenue 2024: $201,212Expenses 2024: $246,879Net Income 2024: -$45,6672024Revenue 2025: $374,482Expenses 2025: $399,964Net Income 2025: -$25,4822025

Highlighted filing

2015

Revenue$160,922
Expenses$150,266
Net Income$10,656
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Jul 28, 2014
Return Version
2014v5.0
Gross Receipts
$216,219
Mission and Program Overview

Mission

FRATERNAL & CHARITABLE

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$144,573$88,084▼ $56,489
Savings and Temporary Cash Investments$0$82,134▲ $82,134
Land, Buildings, and Equipment, Net$26,056$30,105▲ $4,049
Inventories for Sale or Use$2,500$2,795▲ $295
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$178,302$208,291▲ $29,989
Other Assets Total$5,173$5,173→ $0
Liabilities
Deferred Revenue$14,028$30,574▲ $16,546
Accounts Payable and Accrued Expenses$7,898$10,685▲ $2,787
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$21,926$41,259▲ $19,333
Net Assets / Fund Balance
Total Net Assets Fund Balance$156,376$167,032▲ $10,656
Total Liabilities and Net Assets / Fund Balance$178,302$208,291▲ $29,989

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0--
Other Land Buildings$2,007$1,171-
Equipment$6,359$8,526-
Leasehold Improvements$21,739$894-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Thomas KempSecretary - Partial YearPT$6,240$6,240
Laurel AndersonTreasurerPT$2,634$2,634

Board Members and Trustees

NameTitle
Charles OttenheimerTrustee
David K Bell JrTrustee
Greg SylvesterTrustee
John NagyTrustee
Ron WeinbergTrustee
Michael SullivanChaplain
Gerald SimardEsquire
Richard AndersonExalted Ruler
Cathy WeinbergInner Guard
Desaix AndersonLeading Knight - Partial Year
Robert KenyonLeading Knight - Partial Year
Russell SakamotoLecturing Knight
Don MacfarlaneLoyal Knight
Judith MaginSecretary - Partial Year
Sheila DoncasterTiler
Revenue and Support

Revenue Composition

Contributions and Grants
$70,271
Program Service Revenue
$35,086
Investment Income
$231
Other Revenue
$55,334
All Other Contributions
$2,756
Change in Net Assets
$10,656
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$140,044
Salaries, Compensation, and Employee Benefits$10,222
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$60,813
All Other Expenses---$39,420
Other Expenses---$10,477
Current Officers, Directors, Trustees, and Key Employees---$10,222
Conferences and Meetings---$5,503
Depreciation Depletion---$3,864
Fees for Services Accounting---$3,141
Office Expenses---$3,030
Interest---$13
Total Functional Expenses$0$0$0$150,266
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$14,061
Fundraising Direct Expenses$11,146
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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

Part VI, Line 2

While the exalted ruler & past treasurer are married, there are adequate independent controls in place to ensure no problems exist with conflict of interest. For trustee & lodge inner guard, no conflict of interest exists

Part VI, Line 6

The order has membership which all have voting authority, but are not considered stockholders

Part VI, Line 7A

While the exalted ruler does have authority to appoint officer for a vacated position, it is only on a temporary basis & membership voting at an election within one month of vacated position is how the vacated position is permanently filled

Part VI, Line 8

Minutes are maintained for each general meeting & those minutes document the reports of any subordinate committeees. Additionally, separate minutes are maintained for house committee, board of directors & past exalted rulers meetings.

Part VI, Line 19

Governing documents are not made public. They can be viewed in the lodge by request. No information may be copied.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of Elks 2230
EIN
99-0106373
In Care Of
% LISA CURRIE
Phone
8082620355
Address
PO BOX 1029, Suite, KAILUA, HI 96734

Signing Officer

Name
Richard Anderson
Title
Exalted Ruler
Phone
8082620355
Signed
2014-07-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Anderson
Legal Domicile
Hi
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
717

Preparer

Firm
Sally M Takamine CPA Inc
Address
98-351 KOAUKA LOOP C1102, AIEA, HI 96701
Preparer
Sally M Takamine
Phone
8089427717
Supplemental Narrative

Additional Explanations

Form 990 Part IX Line 24 - Other Expenses

Description:dignitary entertainment total expenses:880

Form 990 Part IX Line 24 - Other Expenses

Description:bank charge total expenses:813

Form 990 Part IX Line 24 - Other Expenses

Description:miscellaneous total expenses:641

Form 990 Part IX Line 24 - Other Expenses

Description:donations total expenses:1846

Form 990 Part IX Line 24 - Other Expenses

Description:lodge activities total expenses:11067

Form 990 Part IX Line 24 - Other Expenses

Description:youth activities total expenses:3125

Form 990 Part IX Line 24 - Other Expenses

Description:printing & publications total expenses:2782

Form 990 Part IX Line 24 - Other Expenses

Description:penalties total expenses:79

Form 990 Part IX Line 24 - Other Expenses

Description:general excise tax total expenses:3365

Form 990 Part IX Line 24 - Other Expenses

Description:cash over/short total expenses:-12

Form 990 Part IX Line 24 - Other Expenses

Description:major project total expenses:7110

Form 990 Part IX Line 24 - Other Expenses

Description:elks national foundation total expenses:3013

Form 990 Part IX Line 24 - Other Expenses

Description:building fund total expenses:200

Form 990 Part IX Line 24 - Other Expenses

Description:scholarship fund total expenses:50

Form 990 Part IX Line 24 - Other Expenses

Description:beacon grant total expenses:778

Form 990 Part IX Line 24 - Other Expenses

Description:gratitude grant total expenses:2190

Form 990 Part IX Line 24 - Other Expenses

Description:enf freedom grant total expenses:1493

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
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IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY - PARTIAL YEAR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAPLAIN
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXALTED RULER
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9INNER GUARD
IRS990/Form990PartVIISectionAGrp/TitleTxt10LEADING KNIGHT - PARTIAL YEAR
IRS990/Form990PartVIISectionAGrp/TitleTxt11TILER
IRS990/Form990PartVIISectionAGrp/TitleTxt12LOYAL KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt13LECTURING KNIGHT
IRS990/Form990PartVIISectionAGrp/TitleTxt14ESQUIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt15SECRETARY - PARTIAL YEAR
IRS990/Form990PartVIISectionAGrp/TitleTxt16LEADING KNIGHT - PARTIAL YEAR
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IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/BOYAmt00
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IRS990/InventoriesForSaleOrUseGrp/EOYAmt02795
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IRS990/LegalDomicileStateCd0HI
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IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt067515
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0FRATERNAL & CHARITABLE
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IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
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IRS990/NetAssetsOrFundBalancesEOYAmt0167032
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt02915
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt050756
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01000
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt060813
IRS990/OfficeExpensesGrp/TotalAmt03030
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05173
IRS990/OtherAssetsTotalGrp/EOYAmt05173
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0INSURANCE
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2PER CAPITA
IRS990/OtherExpensesGrp/Desc3UTILITIES & TELEPHONE
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IRS990/OtherExpensesGrp/TotalAmt11594
IRS990/OtherExpensesGrp/TotalAmt210686
IRS990/OtherExpensesGrp/TotalAmt310477
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IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/Desc0ATM MACHINE INCOME
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IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
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IRS990/ProgramServiceRevenueGrp/Desc0MAJOR PROJECT
IRS990/ProgramServiceRevenueGrp/Desc1SCHOLARSHIP FUND
IRS990/ProgramServiceRevenueGrp/Desc2ELKS NATIONAL FOUNDATION
IRS990/ProgramServiceRevenueGrp/Desc3LODGE ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc4BUILDING FUND
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11380
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23458
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt320601
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4107
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11380
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23458
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt320601
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4107
IRS990/ProgSrvcAccomActy2Grp/Desc0SUPPORT OF LOCAL NEEDY PROGRAMS
IRS990/ProgSrvcAccomActy3Grp/Desc0SUPPORT OF NATIONAL ELKS PROGRAM
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0346
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt097168
IRS990/PYOtherRevenueAmt089969
IRS990/PYProgramServiceRevenueAmt029736
IRS990/PYRevenuesLessExpensesAmt015118
IRS990/PYSalariesCompEmpBnftPaidAmt07765
IRS990/PYTotalExpensesAmt0104933
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0120051
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt010656
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt01000
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt082134
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00

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.$3.75$2.00$1.75$3.74$4.00$0.25
2024Detailed filing. Detailed filing data is available for this year.$3.80$1.82$1.97$2.01$2.47$0.46
2023Detailed filing. Detailed filing data is available for this year.$4.19$1.84$2.35$4.17$2.65$1.52
2022Detailed filing. Detailed filing data is available for this year.$2.69$1.67$1.02$2.72$2.64$0.07
2021Detailed filing. Detailed filing data is available for this year.$2.63$1.70$0.93$1.47$1.73$0.27
2020Detailed filing. Detailed filing data is available for this year.$1.72$0.53$1.19$2.18$2.46$0.27
2019Detailed filing. Detailed filing data is available for this year.$1.61$0.18$1.43$2.26$2.02$0.23
2018Detailed filing. Detailed filing data is available for this year.$1.55$0.33$1.22$1.82$2.18$0.36
2017Detailed filing. Detailed filing data is available for this year.$2.19$0.64$1.54$1.64$2.18$0.54
2016Detailed filing. Detailed filing data is available for this year.$2.60$0.58$2.02$1.99$1.64$0.35
2015Detailed filing. Detailed filing data is available for this year.$2.08$0.41$1.67$1.61$1.50$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.78$0.22$1.56$1.20$1.05$0.15
2013Summary only. Only limited summary data is available for this year.$1.65$0.24$0.51$0.56$0.05
2012Summary only. Only limited summary data is available for this year.$1.66$0.20$0.56$0.46$0.09