Civic Intelligence

Benevolent and Protective Order of Elks Kailua Lodge No 2230

990 • Fiscal year 2020 • EIN 99-0106373

Apr 01, 2019 to Mar 31, 2020 • Filed on Aug 06, 2020

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

88th percentile

0.31x

Higher debt load relative to assets than 88% of similar nonprofits.

2020 filings • 501(c)8 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

80th percentile

0.24x

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

2020 filings • 501(c)8 • <$500k nonprofits • Source year 2020

Net Margin

29th percentile

-13%

Higher net margin than 29% of similar nonprofits.

2020 filings • 501(c)8 • <$500k nonprofits • Source year 2020

Top Officer Pay

93rd percentile

$5,805

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2020 filings • 501(c)8 • <$500k nonprofits • Source year 2020

Asset Growth

75th percentile

6.9%

Faster asset growth than 75% of similar nonprofits.

2020 filings • 501(c)8 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

64th percentile

-3.2%

Faster revenue growth than 64% of similar nonprofits.

2020 filings • 501(c)8 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$172,392

Up $11,086 (+6.9%) from 2019

Net Assets

Down

$119,410

Down $23,865 (-17%) from 2019

Liabilities

Up

$52,982

Up $34,951 (+194%) from 2019

Revenue

Down

$218,412

Down $7,336 (-3.2%) from 2019

Expenses

Up

$245,867

Up $43,517 (+22%) from 2019

Net Income

Down

-$27,455

Down $50,853 (-217%) from 2019

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

2020

Assets$172,392
Liabilities$52,982
Net Assets$119,410

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

2020

Revenue$218,412
Expenses$245,867
Net Income-$27,455
Jump To
Filing Snapshot
Filing Period
Apr 1, 2019 to Mar 31, 2020
Signed
Aug 6, 2020
Return Version
2019v5.0
Gross Receipts
$477,826
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$143,275$119,410▼ $23,865
Cash and Non-Interest-Bearing Accounts$42,279$50,081▲ $7,802
Investments in Publicly Traded Securities$57,721$49,882▼ $7,839
Savings and Temporary Cash Investments$21,158$22,547▲ $1,389
Inventories for Sale or Use$5,639$15,638▲ $9,999
Land, Buildings, and Equipment, Net$17,916$15,524▼ $2,392
Prepaid Expenses and Deferred Charges$11,420$8,000▼ $3,420
Total Assets$161,306$172,392▲ $11,086
Other Assets Total$5,173$10,720▲ $5,547
Liabilities
Deferred Revenue$17,227$52,982▲ $35,755
Accounts Payable and Accrued Expenses$804--
Total Liabilities$18,031$52,982▲ $34,951
Net Assets / Fund Balance
Total Net Assets Fund Balance$143,275$119,410▼ $23,865
Total Liabilities and Net Assets / Fund Balance$161,306$172,392▲ $11,086

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$14,060$8,227$22,287
Equipment$286$9,951$10,237
Other Land Buildings$1,178$1,822$3,000
Other Assets Org$10,720--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Catherine M ChappellTreasurer$5,805$5,805
Lisa SylvesterSecretary$5,400$5,400
Cassandra GuardLecturing Kn$4,344$4,344

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$115,403
Program Service Revenue
$5,199
Investment Income
$-1,429
Other Revenue
$99,239
All Other Contributions
$32,376
Change in Net Assets
$-27,455

Audited Revenue Reconciliation

Revenue per Audited Statements
$218,412
Total Revenue per Audited Statements
$218,412
Total Revenue per Form 990
$218,412
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$209,239
Salaries, Compensation, and Employee Benefits$36,628
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$62,357
Other Salaries and Wages---$17,728
Current Officers, Directors, Trustees, and Key Employees---$15,549
Conferences and Meetings---$10,336
Other Expenses---$7,514
Fees for Services Accounting---$7,330
Office Expenses---$6,794
Fees for Services Other---$3,370
Payroll Taxes---$3,351
Depreciation Depletion---$2,392
Insurance---$1,564
Total Functional Expenses$0$0$0$245,867

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$245,867
Total Expenses per Audited Statements$245,867
Total Expenses per Form 990$245,867
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 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
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
2020-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arthur Palaualelo
Formed
1961
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
9
Employees
13
Volunteers
45

Preparer

Firm
Terry T Tamuracpa
Address
45-270 WILLIAM HENRY RD STE 202, KANEOHE, HI 96744-5808
Preparer
Terry T Tamura
Phone
8082354543
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IRS990/OtherExpensesGrp/TotalAmt145271
IRS990/OtherExpensesGrp/TotalAmt27514
IRS990/OtherSalariesAndWagesGrp/TotalAmt017728
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt03351
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011420
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08000
IRS990/PrincipalOfficerNm0ARTHUR PALAUALELO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0LODGE ACTIVITIES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt05199
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05199
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0119576
IRS990/PYInvestmentIncomeAmt0-2798
IRS990/PYOtherExpensesAmt0165600
IRS990/PYOtherRevenueAmt099657
IRS990/PYProgramServiceRevenueAmt09313
IRS990/PYRevenuesLessExpensesAmt023398
IRS990/PYSalariesCompEmpBnftPaidAmt036750
IRS990/PYTotalExpensesAmt0202350
IRS990/PYTotalRevenueAmt0225748
IRS990/ReconcilationRevenueExpnssAmt0-27455
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0143275
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0119410
IRS990/SavingsAndTempCashInvstGrp/BOYAmt021158
IRS990/SavingsAndTempCashInvstGrp/EOYAmt022547
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0286
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09951
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010237
IRS990ScheduleD/ExpensesSubtotalAmt0245867
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt014060
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt08227
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt022287
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt010720
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01178
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01822
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03000
IRS990ScheduleD/RevenueSubtotalAmt0218412
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015524
IRS990ScheduleD/TotalBookValueOtherAssetsAmt010720
IRS990ScheduleD/TotalExpensesPerForm990Amt0245867
IRS990ScheduleD/TotalRevenuePerForm990Amt0218412
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0218412
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0245867
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/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0161306
IRS990/TotalAssetsEOYAmt0172392
IRS990/TotalAssetsGrp/BOYAmt0161306
IRS990/TotalAssetsGrp/EOYAmt0172392
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0115403
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0245867
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt018031
IRS990/TotalLiabilitiesEOYAmt052982
IRS990/TotalLiabilitiesGrp/BOYAmt018031
IRS990/TotalLiabilitiesGrp/EOYAmt052982
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0143275
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0119410
IRS990/TotalProgramServiceRevenueAmt05199
IRS990/TotalReportableCompFromOrgAmt015549
IRS990/TotalRevenueGrp/ExclusionAmt0104438
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-1429
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0218412
IRS990/TotalVolunteersCnt045
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0161306
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0172392
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1029
IRS990/USAddress/CityNm0KAILUA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096734
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARTHUR PALAUALELO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum08082620355
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-08-06
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/AtSubmissionCreationDeviceId00788983C9A250A1E34315337053B6A728A97F049
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00788983C9A250A1E34315337053B6A728A97F049
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.52.93.122
ReturnHeader/FilingSecurityInformation/IPDt02020-08-18
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm015:00:17
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/PreparationDt02020-08-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRY T TAMURA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-08-18T15:00:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-04-01
ReturnHeader/TaxPeriodEndDt02020-03-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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