Civic Intelligence

Benevolent and Protective Order of Elks Kailua Lodge No 2230

990 • Fiscal year 2019 • EIN 99-0106373

Apr 01, 2018 to Mar 31, 2019 • Filed on Jul 16, 2019

Organization ProfileN/A
PO Box 1029Kailua, HI 96734-1029

(808) 262-0355

Siviq Scores

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

Liabilities / Assets

71st percentile

0.11x

Higher debt load relative to assets than 71% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

51st percentile

0.08x

Higher debt load relative to revenue than 51% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Net Margin

68th percentile

10%

Higher net margin than 68% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

76th percentile

$5,272

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2019

Asset Growth

70th percentile

4.2%

Faster asset growth than 70% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

81st percentile

24%

Faster revenue growth than 81% of similar nonprofits.

2019 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$161,306

Up $6,500 (+4.2%) from 2018

Net Assets

Up

$143,275

Up $21,284 (+17%) from 2018

Liabilities

Down

$18,031

Down $14,784 (-45%) from 2018

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin68th percentile

Revenue

Up

$225,748

Up $44,153 (+24%) from 2018

Expenses

Down

$202,350

Down $15,619 (-7.2%) from 2018

Net Income

Up

$23,398

Up $59,772 (+164%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth70th percentile

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

2019

Assets$161,306
Liabilities$18,031
Net Assets$143,275
Open 2019 Filing

Operations Trend

Revenue Growth81st percentile

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

2019

Revenue$225,748
Expenses$202,350
Net Income$23,398
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jul 16, 2019
Return Version
2018v3.1
Gross Receipts
$513,053
Mission and Program Overview

Mission

FRATERNAL & CHARITABLE

A fraternal organization established to serve the community and its people by raising funds for charitable donations, to provide scholarships, to cultivate good fellowship and to quicken the spirit of american patriotism

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$121,991$143,275▲ $21,284
Investments in Publicly Traded Securities$62,633$57,721▼ $4,912
Cash and Non-Interest-Bearing Accounts$28,923$42,279▲ $13,356
Savings and Temporary Cash Investments$27,205$21,158▼ $6,047
Land, Buildings, and Equipment, Net$21,090$17,916▼ $3,174
Prepaid Expenses and Deferred Charges$5,573$11,420▲ $5,847
Inventories for Sale or Use$4,209$5,639▲ $1,430
Total Assets$154,806$161,306▲ $6,500
Other Assets Total$5,173$5,173→ $0
Liabilities
Deferred Revenue$32,815$17,227▼ $15,588
Accounts Payable and Accrued Expenses-$804-
Total Liabilities$32,815$18,031▼ $14,784
Net Assets / Fund Balance
Total Net Assets Fund Balance$121,991$143,275▲ $21,284
Total Liabilities and Net Assets / Fund Balance$154,806$161,306▲ $6,500

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$15,544$6,742$22,286
Equipment$766$9,472$10,238
Other Land Buildings$1,606$1,394$3,000
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleBaseTotal
Cassandra GuardLecturing Kn$5,272$5,272
Catherine M ChappellTreasurer$4,954$4,954
Frank PadillaSecretary$1,668$1,668

Board Members and Trustees

NameTitle
David K Bell JrTrustee
Melvin Tc TomTrustee
Michael N ScarfoneTrustee
Paul VierlingTrustee
Robert FinchTrustee
Arthur PalaualeloExalted Rule
Gregory R SylvesterLeading Knig
Douglas G AshcraftLoyal Knight
Revenue and Support

Revenue Composition

Contributions and Grants
$119,576
Program Service Revenue
$9,313
Investment Income
$-2,798
Other Revenue
$99,657
All Other Contributions
$24,471
Change in Net Assets
$23,398
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$165,600
Salaries, Compensation, and Employee Benefits$36,750
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$57,592
Other Salaries and Wages---$21,298
Office Expenses---$12,351
Current Officers, Directors, Trustees, and Key Employees---$11,894
Other Expenses---$7,285
Conferences and Meetings---$7,210
Fees for Services Accounting---$3,665
Payroll Taxes---$3,558
Depreciation Depletion---$3,174
Fees for Services Other---$3,126
Insurance---$2,158
Total Functional Expenses$0$0$0$202,350
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
Yes
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 6

“The order has membership which all members have voting authority, but are not considered stockholders.”

Form 990, Page 6, Part VI, Line 7A

“The exalted ruler has the authority to appoint officers for a vacated position. It is only a temporary position. The members then hold an election for the vacated position.”

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

“A committee is appointed by the governing board to review the financial reports, disclosures, and tax return filings on an annual basis. Upon aproval of the tax filing, it is forwarded to the exalted ruler who signs the return.”

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

“Annually, each board member must disclose during the oath process.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available upon request”

Filing and Contact Details

Filer

Filer Name
Benevolent and Protective Order of
EIN
99-0106373
Phone
8082620355
Address
PO BOX 1029, KAILUA, HI 96734-1029

Signing Officer

Name
Arthur Palaualelo
Title
Exalted Ruler
Phone
8082620355
Signed
2019-07-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arthur Palaualelo
Formed
1961
Legal Domicile
Hi
Voting Board Members
11
Independent Board Members
11
Employees
12
Volunteers
30

Preparer

Firm
Terry T Tamuracpa
Address
45-270 WILLIAM HENRY RD STE 202, KANEOHE, HI 96744-5808
Preparer
Terry T Tamura
Phone
8082354543
Raw XML Appendix358 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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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt015544
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt06742
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt022286
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01606
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01394
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt017916
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORDER HAS MEMBERSHIP WHICH ALL MEMBERS HAVE VOTING AUTHORITY, BUT ARE NOT CONSIDERED STOCKHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXALTED RULER HAS THE AUTHORITY TO APPOINT OFFICERS FOR A VACATED POSITION. IT IS ONLY A TEMPORARY POSITION. THE MEMBERS THEN HOLD AN ELECTION FOR THE VACATED POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COMMITTEE IS APPOINTED BY THE GOVERNING BOARD TO REVIEW THE FINANCIAL REPORTS, DISCLOSURES, AND TAX RETURN FILINGS ON AN ANNUAL BASIS. UPON APROVAL OF THE TAX FILING, IT IS FORWARDED TO THE EXALTED RULER WHO SIGNS THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUALLY, EACH BOARD MEMBER MUST DISCLOSE DURING THE OATH PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0154806
IRS990/TotalAssetsEOYAmt0161306
IRS990/TotalAssetsGrp/BOYAmt0154806
IRS990/TotalAssetsGrp/EOYAmt0161306
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0119576
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0202350
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt032815
IRS990/TotalLiabilitiesEOYAmt018031
IRS990/TotalLiabilitiesGrp/BOYAmt032815
IRS990/TotalLiabilitiesGrp/EOYAmt018031
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0121991
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0143275
IRS990/TotalProgramServiceRevenueAmt09313
IRS990/TotalReportableCompFromOrgAmt011894
IRS990/TotalRevenueGrp/ExclusionAmt0108970
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-2798
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0225748
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0154806
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0161306
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1029
IRS990/USAddress/CityNm0KAILUA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096734
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARTHUR PALAUALELO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum08082620355
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-07-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT AND PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELKS KAILUA LODGE NO 2230
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0990106373
ReturnHeader/Filer/PhoneNum08082620355
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1029
ReturnHeader/Filer/USAddress/CityNm0KAILUA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd0967341029
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E40E60AC285781D3873BA41A848BF228DEDD0457
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E40E60AC285781D3873BA41A848BF228DEDD0457
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.52.93.122
ReturnHeader/FilingSecurityInformation/IPDt02019-08-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm013:38:27
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990198967
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TERRY T TAMURACPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt045-270 WILLIAM HENRY RD STE 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KANEOHE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0967445808
ReturnHeader/PreparerPersonGrp/PhoneNum08082354543
ReturnHeader/PreparerPersonGrp/PreparationDt02019-07-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRY T TAMURA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-08-01T13:38:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-04-01
ReturnHeader/TaxPeriodEndDt02019-03-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$161,306
Liabilities
$18,031
Net assets
$143,275
Revenue
$225,748
Expenses
$202,350
Net income
$23,398
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