Civic Intelligence

Benevolent and Protective Order of Elks Kailua Lodge No 2230

990 • Fiscal year 2024 • EIN 99-0106373

Apr 01, 2023 to Mar 31, 2024 • Filed on Sep 24, 2024

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

94th percentile

0.48x

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

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

93rd percentile

0.91x

Higher debt load relative to revenue than 93% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Net Margin

9th percentile

-23%

Higher net margin than 9% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$8,117

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Source year 2024

Asset Growth

8th percentile

-9.2%

Faster asset growth than 8% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

3rd percentile

-52%

Faster revenue growth than 3% of similar nonprofits.

2024 filings • 501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$379,927

Down $38,719 (-9.2%) from 2023

Net Assets

Down

$197,465

Down $37,044 (-16%) from 2023

Liabilities

Down

$182,462

Down $1,675 (-0.9%) from 2023

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin9th percentile

Revenue

Down

$201,212

Down $216,058 (-52%) from 2023

Expenses

Down

$246,879

Down $18,084 (-6.8%) from 2023

Net Income

Down

-$45,667

Down $197,974 (-130%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth8th 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

2024

Assets$379,927
Liabilities$182,462
Net Assets$197,465
Open 2024 Filing

Operations Trend

Revenue Growth3rd 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

2024

Revenue$201,212
Expenses$246,879
Net Income-$45,667
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Sep 24, 2024
Return Version
2023v5.0
Gross Receipts
$911,853
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 cultivate good fellowship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$234,509$197,465▼ $37,044
Investments in Publicly Traded Securities$265,162$151,445▼ $113,717
Land, Buildings, and Equipment, Net$9,602$109,006▲ $99,404
Cash and Non-Interest-Bearing Accounts$93,426$60,343▼ $33,083
Savings and Temporary Cash Investments$26,910$39,854▲ $12,944
Inventories for Sale or Use$10,976$7,449▼ $3,527
Prepaid Expenses and Deferred Charges$2,000$4,500▲ $2,500
Total Assets$418,646$379,927▼ $38,719
Other Assets Total$10,570$7,330▼ $3,240
Liabilities
Unsecured Notes Loans Payable$112,800$112,800→ $0
Deferred Revenue$71,337$69,662▼ $1,675
Total Liabilities$184,137$182,462▼ $1,675
Net Assets / Fund Balance
Total Net Assets Fund Balance$234,509$197,465▼ $37,044
Total Liabilities and Net Assets / Fund Balance$418,646$379,927▼ $38,719

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$85,210$717$85,927
Equipment$23,796$17,243$41,039
Other Land Buildings-$3,000$3,000
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Robert HernandezSecretaryFT$8,117$8,117
J Martin BordenTreasurerPT$4,130$4,130

Board Members and Trustees

NameTitle
Carl KelleyChairperson
Alfredo GarciaTrustee
Arthur PalaualeloTrustee
Douglas G AshcraftTrustee
Julie Larson-hicksTrustee
Robert FinchTrustee
Sean KelleyTrustee
Sara Ann ChappelExalted Rule
Revenue and Support

Revenue Composition

Contributions and Grants
$140,644
Program Service Revenue
$4,154
Investment Income
$-2,580
Other Revenue
$58,994
All Other Contributions
$13,695
Change in Net Assets
$-45,667

Audited Revenue Reconciliation

Revenue per Audited Statements
$201,212
Total Revenue per Audited Statements
$201,212
Total Revenue per Form 990
$201,212
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$205,011
Salaries, Compensation, and Employee Benefits$41,868
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$97,321
Other Salaries and Wages---$29,621
Current Officers, Directors, Trustees, and Key Employees---$12,247
Office Expenses---$10,085
Conferences and Meetings---$7,241
Interest---$7,230
Depreciation Depletion---$6,162
Insurance---$2,080
Other Expenses---$345
Total Functional Expenses$0$0$0$246,879

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$246,879
Total Expenses per Audited Statements$246,879
Total Expenses per Form 990$246,879
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
No
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 secretary 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
Robert Hernandez
Title
Secretary
Phone
8082620355
Signed
2024-09-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Hernandez
Formed
1961
Legal Domicile
Hi
Voting Board Members
10
Independent Board Members
10
Employees
9
Volunteers
40

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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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/TotalBookValueLandBuildingsAmt0109006
IRS990ScheduleD/TotalExpensesPerForm990Amt0246879
IRS990ScheduleD/TotalRevenuePerForm990Amt0201212
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0201212
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0246879
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 SECRETARY 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/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0418646
IRS990/TotalAssetsEOYAmt0379927
IRS990/TotalAssetsGrp/BOYAmt0418646
IRS990/TotalAssetsGrp/EOYAmt0379927
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0140644
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0246879
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0184137
IRS990/TotalLiabilitiesEOYAmt0182462
IRS990/TotalLiabilitiesGrp/BOYAmt0184137
IRS990/TotalLiabilitiesGrp/EOYAmt0182462
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0234509
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0197465
IRS990/TotalProgramServiceRevenueAmt04154
IRS990/TotalReportableCompFromOrgAmt012247
IRS990/TotalRevenueGrp/ExclusionAmt063127
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-2559
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0201212
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0418646
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0379927
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0112800
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0112800
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1029
IRS990/USAddress/CityNm0KAILUA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096734
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT HERNANDEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum08082620355
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-24
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/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02024-09-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRY T TAMURA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-09-27T15:12:48-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-04-01
ReturnHeader/TaxPeriodEndDt02024-03-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$379,927
Liabilities
$182,462
Net assets
$197,465
Revenue
$201,212
Expenses
$246,879
Net income
-$45,667
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