Civic Intelligence

Benevolent & Protective Order of the Elks of the USA 2616 Kona

990 • Fiscal year 2025 • EIN 99-0206893

Apr 01, 2024 to Mar 31, 2025 • Filed on Dec 19, 2025

Organization ProfileN/A
PO Box 9004Kailuakona, HI 96745

(808) 333-4257

Siviq Scores

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

Liabilities / Assets

96th percentile

0.63x

Higher debt load relative to assets than 96% of similar nonprofits.

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

Liabilities / Revenue

90th percentile

0.49x

Higher debt load relative to revenue than 90% of similar nonprofits.

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

Net Margin

53rd percentile

2.6%

Higher net margin than 53% of similar nonprofits.

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

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

88th percentile

20%

Faster asset growth than 88% of similar nonprofits.

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

Revenue Growth

71st percentile

14%

Faster revenue growth than 71% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$230,043

Up $38,244 (+20%) from 2024

Net Assets

Up

$84,184

Up $7,738 (+10%) from 2024

Liabilities

Up

$145,859

Up $30,506 (+26%) from 2024

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin53rd percentile

Revenue

Up

$297,463

Up $37,508 (+14%) from 2024

Expenses

Up

$289,725

Up $54,900 (+23%) from 2024

Net Income

Down

$7,738

Down $17,392 (-69%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$300K$200K$100K$0Assets 2012: $130,501Liabilities 2012: $50,272Net Assets 2012: $80,2292012Assets 2013: $145,855Liabilities 2013: $50,704Net Assets 2013: $95,1512013Assets 2014: $126,021Liabilities 2014: $61,427Net Assets 2014: $64,5942014Assets 2015: $127,671Liabilities 2015: $63,340Net Assets 2015: $64,3312015Assets 2016: $139,794Liabilities 2016: $65,495Net Assets 2016: $74,2992016Assets 2017: $156,579Liabilities 2017: $54,905Net Assets 2017: $101,6742017Assets 2018: $138,735Liabilities 2018: $81,407Net Assets 2018: $57,3282018Assets 2019: $113,366Liabilities 2019: $83,455Net Assets 2019: $29,9112019Assets 2020: $110,019Liabilities 2020: $76,636Net Assets 2020: $33,3832020Assets 2021: $182,224Liabilities 2021: $116,168Net Assets 2021: $66,0562021Assets 2022: $190,049Liabilities 2022: $88,027Net Assets 2022: $102,0222022Assets 2023: $171,649Liabilities 2023: $120,333Net Assets 2023: $51,3162023Assets 2024: $191,799Liabilities 2024: $115,353Net Assets 2024: $76,4462024Assets 2025: $230,043Liabilities 2025: $145,859Net Assets 2025: $84,1842025

Highlighted filing

2025

Assets$230,043
Liabilities$145,859
Net Assets$84,184
Open 2025 Filing

Operations Trend

Revenue Growth71st percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2012: $141,938Expenses 2012: $147,041Net Income 2012: -$5,1032012Revenue 2013: $165,356Expenses 2013: $150,434Net Income 2013: $14,9222013Revenue 2014: $117,712Expenses 2014: $148,269Net Income 2014: -$30,5572014Revenue 2015: $151,695Expenses 2015: $151,871Net Income 2015: -$1762015Revenue 2016: $169,162Expenses 2016: $156,445Net Income 2016: $12,7172016Revenue 2017: $175,161Expenses 2017: $147,786Net Income 2017: $27,3752017Revenue 2018: $100,813Expenses 2018: $145,159Net Income 2018: -$44,3462018Revenue 2019: $107,504Expenses 2019: $134,921Net Income 2019: -$27,4172019Revenue 2020: $126,015Expenses 2020: $122,543Net Income 2020: $3,4722020Revenue 2021: $142,569Expenses 2021: $113,414Net Income 2021: $29,1552021Revenue 2022: $244,185Expenses 2022: $213,604Net Income 2022: $30,5812022Revenue 2023: $249,468Expenses 2023: $300,174Net Income 2023: -$50,7062023Revenue 2024: $259,955Expenses 2024: $234,825Net Income 2024: $25,1302024Revenue 2025: $297,463Expenses 2025: $289,725Net Income 2025: $7,7382025

Highlighted filing

2025

Revenue$297,463
Expenses$289,725
Net Income$7,738
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Dec 19, 2025
Return Version
2024v5.0
Gross Receipts
$381,343
Mission and Program Overview

Mission

FRATERNAL & CHARITABLE

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$110,747$106,045▼ $4,702
Cash and Non-Interest-Bearing Accounts$49,214$96,892▲ $47,678
Savings and Temporary Cash Investments$7,614$7,615▲ $1
Inventories for Sale or Use$10,775$6,042▼ $4,733
Accounts Receivable$728$728→ $0
Prepaid Expenses and Deferred Charges$698$698→ $0
Total Assets$191,799$230,043▲ $38,244
Other Assets Total$12,023$12,023→ $0
Liabilities
Accounts Payable and Accrued Expenses$115,353$145,859▲ $30,506
Total Liabilities$115,353$145,859▲ $30,506
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$52,092$69,495▲ $17,403
Net Assets With Donor Restrictions$24,354$14,689▼ $9,665
Total Net Assets Fund Balance$76,446$84,184▲ $7,738
Total Liabilities and Net Assets / Fund Balance$191,799$230,043▲ $38,244

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$106,045$174,080$280,125
Other Assets Org$12,023--
Compensation and Service Providers
Top Officer Pay74th percentile

Board Members and Trustees

NameTitle
Claudette Kapiolani MahoneyTrustee
Nancy AlbrightTrustee
Richard ScritchfieldTrustee
Terrell JacobyTrustee
William Reece JrTrustee
Christopher OliveraChaplain
Marty WallaceEsquire
Gerald DrozeExalted Rule
Randell GrossInner Guard
Arpad RakosiLeading Knig
Brendalynn ToradoLecturing Kn
James Dykes IiiLoyal Knight
Patricia BrowneSecretary
Ronda ArmstrongTiler
Bridget a SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$130,494
Program Service Revenue
$0
Investment Income
$106
Other Revenue
$166,863
All Other Contributions
$27,429
Change in Net Assets
$7,738
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$289,725
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$110,655
All Other Expenses---$31,010
Payments to Affiliates---$16,931
Other Expenses---$13,329
Fees for Services Accounting---$13,287
Depreciation Depletion---$4,776
Office Expenses---$3,110
Insurance---$1,263
Total Functional Expenses$0$0$0$289,725
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
Backup withholding compliance
No
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
No
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 7A

“The organization's members elect the officers who comprise the governing body.”

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

“The managing body reviews form 990 before it is filed.”

Form 990, Page 6, Part VI, Line 19

“The organization has its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
99-0206893
Phone
8083334257
Address
PO BOX 9004, KAILUAKONA, HI 96745

Signing Officer

Name
Gerald Droze
Title
Exalted Ruler
Phone
8083334257
Signed
2025-12-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terrell Jacoby
Legal Domicile
Hi
Voting Board Members
15
Independent Board Members
15
Employees
0

Preparer

Firm
Tax Associates
Address
75-5656 KUAKINI HWY STE 302, KAILUA KONA, HI 96740
Preparer
Frederic N Pigott
Phone
8083318555
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“TOTAL EXPENSES”

Form 990, Part IX, Line 24E

“Other taxes 11,855 0 0 credit card fees 5,800 0 0 supplies 5,468 0 0 miscellaneous 5,073 0 0 janitorial expense 2,043 0 0 bank charges 433 0 0 licenses 338 0 0 total 31,010 0 0”

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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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IRS990/PYContributionsGrantsAmt0115373
IRS990/PYInvestmentIncomeAmt01
IRS990/PYOtherExpensesAmt0234825
IRS990/PYOtherRevenueAmt0144581
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IRS990/RentalIncomeOrLossGrp/RealAmt09615
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt07614
IRS990/SavingsAndTempCashInvstGrp/EOYAmt07615
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0106045
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0174080
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0280125
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt012023
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0106045
IRS990ScheduleD/TotalBookValueOtherAssetsAmt012023
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TOTAL EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S MEMBERS ELECT THE OFFICERS WHO COMPRISE THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MANAGING BODY REVIEWS FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER TAXES 11,855 0 0 CREDIT CARD FEES 5,800 0 0 SUPPLIES 5,468 0 0 MISCELLANEOUS 5,073 0 0 JANITORIAL EXPENSE 2,043 0 0 BANK CHARGES 433 0 0 LICENSES 338 0 0 TOTAL 31,010 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0191799
IRS990/TotalAssetsEOYAmt0230043
IRS990/TotalAssetsGrp/BOYAmt0191799
IRS990/TotalAssetsGrp/EOYAmt0230043
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0130494
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0289725
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0115353
IRS990/TotalLiabilitiesEOYAmt0145859
IRS990/TotalLiabilitiesGrp/BOYAmt0115353
IRS990/TotalLiabilitiesGrp/EOYAmt0145859
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt076446
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt084184
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0166969
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0297463
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0191799
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0230043
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 9004
IRS990/USAddress/CityNm0KAILUAKONA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096745
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GERALD DROZE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXALTED RULER
ReturnHeader/BusinessOfficerGrp/PhoneNum08083334257
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENEVOLENT & PROTECTIVE ORDER OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0THE ELKS OF THE USA 2616 KONA
ReturnHeader/Filer/BusinessNameControlTxt0BENE
ReturnHeader/Filer/EIN0990206893
ReturnHeader/Filer/PhoneNum08083334257
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 9004
ReturnHeader/Filer/USAddress/CityNm0KAILUAKONA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096745
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421470431
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TAX ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt075-5656 KUAKINI HWY STE 302
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KAILUA KONA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096740
ReturnHeader/PreparerPersonGrp/PhoneNum08083318555
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0FREDERIC N PIGOTT
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-12-19T15:01:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$230,043
Liabilities
$145,859
Net assets
$84,184
Revenue
$297,463
Expenses
$289,725
Net income
$7,738
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.30$1.46$0.84$2.97$2.90$0.08
2024Detailed filing. Detailed filing data is available for this year.$1.92$1.15$0.76$2.60$2.35$0.25
2023Detailed filing. Detailed filing data is available for this year.$1.72$1.20$0.51$2.49$3.00$0.51
2022Detailed filing. Detailed filing data is available for this year.$1.90$0.88$1.02$2.44$2.14$0.31
2021Detailed filing. Detailed filing data is available for this year.$1.82$1.16$0.66$1.43$1.13$0.29
2020Summary only. Only limited summary data is available for this year.$1.10$0.77$0.33$1.26$1.23$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.13$0.83$0.30$1.08$1.35$0.27
2018Detailed filing. Detailed filing data is available for this year.$1.39$0.81$0.57$1.01$1.45$0.44
2017Detailed filing. Detailed filing data is available for this year.$1.57$0.55$1.02$1.75$1.48$0.27
2016Summary only. Only limited summary data is available for this year.$1.40$0.65$0.74$1.69$1.56$0.13
2015Detailed filing. Detailed filing data is available for this year.$1.28$0.63$0.64$1.52$1.52$0.00
2014Summary only. Only limited summary data is available for this year.$1.26$0.61$0.65$1.18$1.48$0.31
2013Summary only. Only limited summary data is available for this year.$1.46$0.51$0.95$1.65$1.50$0.15
2012Summary only. Only limited summary data is available for this year.$1.31$0.50$0.80$1.42$1.47$0.05