Benevolent & Protective Order Of Elks Of The Usa, Minnesota State Assn in Willmar, Minnesota (MN)

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Benevolent & Protective Order Of Elks Of The Usa, Minnesota State Assn
Employer Identification Number (EIN)410661891
Name of OrganizationBenevolent & Protective Order Of Elks Of The Usa
Secondary NameMinnesota State Assn
In Care of NameDennis Schroeder
Address508 10th St Sw, Willmar, MN 56201-3145
ActivitiesOther services or benefits to members or employees, Sick, accident, death, or similar benefits
SubsectionFraternal Beneficiary Society, Order or Association
Ruling Date10/1951
DeductibilityContributions are deductible
FoundationAll organizations except 501(c)(3)
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period03/2014
Assets$100,000 to $499,999
Income$25,000 to $99,999
Filing Requirement990 - Required to file Form 990-N - Income less than $25,000 per year
Asset Amount$328,142
Amount of Income$49,237
Form 990 Revenue Amount$49,237
National Taxonomy of Exempt Entities (NTEE)Mutual/Membership Benefit Organizations, Other: Fraternal Beneficiary Societies


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Amount of income in 2014: $49,237
This organization: 

 $49,237
Other organizations performing similar types of work: 

 $262,091

Assets in 2014: $328,142
Benevolent & Protective Order Of Elks Of The Usa, Minnesota State Assn: 

 $328,142
Other organizations performing similar types of work: 

 $563,936

Expenses in 2013: $36,641
This organization: 

 $36,641
Other organizations performing similar types of work: 

 $154,751

Income to expenses ratio in 2013: 1.3
This organization: 

 1.3
Other organizations performing similar types of work: 

 1.2

Number of employees in 2002: 2
This organization: 

 2
Other organizations performing similar types of work: 

 5

Grants share in income in 2013: 94.6%
This organization: 

 94.6%
Other organizations performing similar types of work: 

 3.0%

Financial snapshot ($)

Revenue for 2013

Revenue, Expenses, and Changes in Net Assets or Fund Balances
201120122013
Total revenue$32,527
Contributions, gifts, grants, and similar amounts received$30,786
Program service revenue including government fees and contracts$0
Membership dues and assessments$0
Investment income$411
Gain/Loss from sale of assets other than inventory$0
Net income/loss from gaming and fundraising events$0$0$0
Gross profit/loss from sales of inventory$0
Other revenue$1,330
Total expenses$36,641
Total net assets$316,125
Excess/Deficit for the year$-4,114
Net assets or fund balances at beginning of year$320,239
Other changes in net assets or fund balances$0
Net assets or fund balances at end of year$316,125
Balance Sheets
201120122013
Total assets$70,973$320,239$316,125
Total liabilities$0$0$0
Net assets or fund balances$316,125
Other Information
201120122013
Did the organization engage in any significant activity not previously reported to the IRS?No
Were any significant changes made to the organizing or governing documents?No
Did the organization have unrelated business gross income of $1,000 or more during the year from business activitiesNo
Has the organization filed a Form 990-T for the year?No
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year?No
Amount of political expenditures, direct or indirect$0
Did the organization file Form 1120-POL for this year?No
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?No
Total amount involved$0
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ?No
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:Not provided
Number of organizations supported0
Sum of amounts of support$0
Revenue, Expenses, and Changes in Net Assets or Fund Balances
200020012002
Total revenue$337,988$365,653$282,005
Contributions, gifts, grants, and similar amounts received$126,582$176,491$130,735
Contributions to donor advised funds
Direct public support$61,352$102,261$66,525
Indirect public support$65,230$74,230$64,210
Government contributions (grants)$0$0$0
Program service revenue including government fees and contracts$50,972$52,500$53,050
Membership dues and assessments$52,071$50,911$64,670
Interest on savings and temporary cash investments$3,999$3,240$938
Dividends and interest from securities$93,001$59,827$41,152
Net rental income or (loss)$0$0$0
Gross rents$0$0$0
Less: rental expenses$0$0$0
Other investment income$0$0$0
Gain or (loss) from sales of assets other than inventory$1,084$8,904$-17,073
Gross amount from sales of assets other than inventory$109,975$79,516$404,445
Less: cost or other basis and sales expenses$108,891$70,612$421,518
Net income or (loss) from special events and activities$495$-120$41
Gross revenue$7,772$6,699$7,167
Less: direct expenses other than fundraising expenses$7,277$6,819$7,126
Gross profit or (loss) from sales of inventory$9,484$13,900$8,492
Gross sales of inventory, less returns and allowances$25,709$31,771$33,963
Less: cost of goods sold$16,225$17,871$25,471
Other revenue$300$0$0
Total expenses$302,039$325,990$301,749
Program services$0$0$0
Management and general$0$0$0
Fundraising$0$0$0
Payments to affiliates$0$0$500
Net assets or fund balances at end of year$2,720,310$2,759,973$2,740,229
Excess or (deficit) for the year$35,949$39,663$-19,744
Net assets or fund balances at beginning of year$2,684,361$2,720,310$2,759,973
Other changes in net assets or fund balances$0$0$0
Statement of Functional Expenses (for 2002)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$301,249$0$0$0
Grants paid from donor advised funds
Other grants and allocations$16,000
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Salaries and wages of employees not included above$86,300$0$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$2,000$0$0$0
Payroll taxes$6,533$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$950$0$0$0
Legal fees$0$0$0$0
Supplies$3,429$0$0$0
Telephone$3,910$0$0$0
Postage and shipping$1,379$0$0$0
Occupancy$8,578$0$0$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$1,459$0$0$0
Travel$992$0$0$0
Conferences, conventions, and meetings$7,527$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$0$0$0$0
Other expenses not covered above$162,192$0$0$0
Balance Sheets
200020012002
Total assets$2,721,224$2,761,005$2,740,229
Cash - non-interest-bearing$54,690$44,293$46,799
Savings and temporary cash investments$67,668$42,391$104,395
Accounts receivable less allowance for doubtful accounts$4,414$4,209$3,555
Pledges receivable less allowance for doubtful accounts$0$0$0
Grants receivable$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Other notes and loans receivable less allowance for doubtful accounts$0$0$0
Inventories for sale or use$3,519$7,044$8,233
Prepaid expenses and deferred charges$0$0$0
Investments - publicly-traded securities
Investments - other securities$1,832,126$1,824,767$1,723,174
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0
Investments - other$0$0$0
Land, buildings, and equipment less accumulated depreciation$758,807$838,301$854,073
Other assets, including program-related investments$0$0$0
Total liabilities$914$1,032$0
Accounts payable and accrued expenses$914$1,032$0
Grants payable$0$0$0
Deferred revenue$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0
Tax-exempt bond liabilities$0$0$0
Mortgages and other notes payable$0$0$0
Other liabilities$0$0$0
Total liabilities and net assets/fund balances$2,721,224$2,761,005$2,740,229
Total net assets or fund balances$2,720,310$2,759,973$2,740,229
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
200020012002
Total revenue$0$0$0
Total revenue, gains, and other support per audited financial statements$0$0$0
Other expenses$0$0$0
Net unrealized gains on investments$0$0$0
Donated services and use of facilities$0$0$0
Recoveries of prior year grants$0$0$0
Other$0$0$0
Other revenue$0$0$0
Investment expenses$0$0$0
Other$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
200020012002
Total expenses$0$0$0
Total expenses and losses per audited financial statements$0$0$0
Other revenue$0$0$0
Donated services and use of facilities$0$0$0
Prior year adjustments$0$0$0
Losses$0$0$0
Other$0$0$0
Other expenses$0$0$0
Investment expenses$0$0$0
Other$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings0
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?
Does the organization have a written conflict of interest policy?
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?
Did the organization acquire a direct or indirect interest in any applicable insurance contract?
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?
Number of employees employed in the pay period that includes March 12, 20062
Analysis of Income-Producing Activities (for 2002)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$0$151,270
Program service revenue
Program service revenue 1000000$000$0$53,050
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$64,670
Interest on savings and temporary cash investments000000$000$0$938
Dividends and interest from securities000000$000$0$41,152
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$-17,073
Net income or (loss) from special events000000$000$0$41
Gross profit or (loss) from sales of inventory000000$000$0$8,492
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2002)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2002)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2002)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year
The aggregate value of assets held in all donor advised funds owned at the end of the tax year
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts
The aggregate value of assets held in all funds or accounts included above at the end of the tax year
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
199920002001
Total$0$0$0
Gifts, grants, and contributions received$0$0$0
Membership fees received$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0
Net income from unrelated business activities not included above$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0
Other income$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2002)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Lutheran BrotherhoodMinneapolis, MN 55415MN$2,348,125,958
2Ancient Free & Accepted Masons Of Maryland, Masonic Home Fnd Of The Grand Lodge300 International Cir, Cockeysville, MD 21030-1300MD1940-07$65,572,921
3The Actors Fund Of America729 Seventh Avenue 10th Flr, New York, NY 10019-6895NY1940-08$41,386,543
4Elks Youth Eye ServicePO BOX 3168, Portland, OR 97208-3168OR1966-05$29,376,849
5First Catholic Slovak Ladies Assoc Of The Usa24950 Chagrin Blvd, Beachwood, OH 44122OH1941-02$22,537,948
6American Slovenian Catholic Union2439 Glenwood Avenue, Joliet, IL 60435IL1940-09$10,420,995
7Health & Welfare Fund Of The Plumbers & Steamfitters Local, Local Union 8733 Fitch Blvd, Austintown, OH 44515-2202OH1966-01$6,669,734
8Catholic Knights Of AmericaSaint Louis, MO 63116MO$6,574,766
9Fraternal Order Of Police, 5 Michael G Lutz Lodge11630 Caroline Rd, Philadelphia, PA 19154-2110PA1952-10$6,323,002
10Catholic Order Of Foresters, St John Court No 007621536 State Road, Delphos, OH 45833OH1945-06$3,016,081
11Croatian Catholic Union Of U S APO BOX 602, Hobart, IN 46342-0602IN1953-03$2,855,780
12Grand Lodge Of Rhode Island Free & Accepted Masons222 Taunton Ave, E Providence, RI 02914-4556RI1942-07$2,838,822
13Fraternal Order Of Police, 69 Queen City Lodge1900 Central Pkwy, Cincinnati, OH 45214-2305OH1952-10$2,637,839
14Ukrainian Fraternal Association817 N Franklin St, Philadelphia, PA 19123-2004PA1971-08$2,428,444
15Benevolent & Protective Order Of Elks Of The Usa, 1395 OwatonnaPO BOX 881, Owatonna, MN 55060-0881MN1951-10$1,082,940
16Eagle Fraternal Life AssnMinneapolis, MN 55413MN$296,447
17Bemidji Lodge No 1452 Loyal Order Of Moose, 1452114-3rd St Nw, Bemidji, MN 56601MN1935-08$59,556
18Benevolent & Protective Order Of Elks Of The Usa, Minnesota State Assn508 10th St Sw, Willmar, MN 56201-3145MN1951-10$49,237
19International Association Of Lions, Saint Michael LionsPo Box 355, Saint Michael, MN 55376MN1965-03$46,252
20Warrenville FiremenPo Box 90, Warrenville, IL 60555IL1999-05$0
Number of organizations performing similar types of work
Alabama2
Arkansas2
Arizona2
California16
Colorado4
Connecticut1
District of Columbia2
Delaware1
Florida17
Georgia3
Iowa1
Idaho1
Illinois10
Indiana5
Kansas1
Kentucky2
Louisiana3
Massachusetts4
Maryland9
Michigan10
Minnesota6
Missouri3
North Carolina1
Nebraska1
New Jersey9
New Mexico2
Nevada2
New York10
Ohio20
Oregon8
Pennsylvania16
Rhode Island4
South Carolina1
South Dakota1
Texas1
Virginia6
Vermont1
Washington3
Wisconsin5
West Virginia4
Total200
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralBenevolent & Protective Order Of Elks Of The Usa2750 N Lakeview Ave, Chicago, IL 60614-2256IL1951-10$50,766,563
SubordinateBenevolent & Protective Order Of Elks Of The Usa, 1862 Hillsboro21865 Nw Quatama Rd, Hillsboro, OR 97124-6636OR1951-10$7,440,920
SubordinateBenevolent & Protective Order Of Elks Of The Usa, 875 FredericksburgPO BOX 215, Fredericksbrg, VA 22404-0215VA1951-10$2,168,458
SubordinateBenevolent & Protective Order Of Elks Of The Usa, 1471 Palo Alto4249 El Camino Real, Palo Alto, CA 94306-4405CA1951-10$2,112,915
SubordinateBenevolent & Protective Order Of Elks Of The Usa Lodge 425 Elkhart, 425 ElkhartPO BOX 1777, Elkhart, IN 46515-1777IN1951-10$1,906,346
SubordinateBenevolent & Protective Order Of Elks Of The Usa, 224 Aspen510 E Hyman Ave Ste 300, Aspen, CO 81611-1955CO1951-10$1,663,013
SubordinateBenevolent & Protective Order Of Elks Of The Usa, 465 Elyria246 2nd St, Elyria, OH 44035-5620OH1951-10$1,610,576
SubordinateBenevolent & Protective Order Of Elks Of The Usa, 1482 Kelso-Longview900 Ash St, Kelso, WA 98626-2603WA1951-10$1,551,905
SubordinateBenevolent & Protective Order Of Elks Of The Usa, 1195 Columbus5113 63rd St, Columbus, NE 68601-8365NE1951-10$1,474,451
SubordinateBenevolent & Protective Order Of Elks Of The Usa, 318 Yakima318 Golf Course Loop Rd, Selah, WA 98942-1926WA1951-10$1,447,183
SubordinateBenevolent & Protective Order Of Elks Of The Usa, 1535 BarrePO BOX 245, Barre, VT 05641-0245VT1951-10$1,391,337
SubordinateBenevolent & Protective Order Of Elks Of The Usa, 1526 Des Plaines495 Lee St, Des Plaines, IL 60016-4609IL1951-10$1,383,298
SubordinateBenevolent & Protective Order Of Elks Of The Usa, 2226 Derry-SalemPO BOX 130, Salem, NH 03079-0130NH1972-10$1,309,872
SubordinateBenevolent & Protective Order Of Elks Of The Usa, 222 Flint7177 E Maple Ave, Grand Blanc, MI 48439-9728MI1951-10$1,188,135
SubordinateBenevolent & Protective Order Of Elks Of The Usa, 1068 Somerville375 Union Ave, Bridgewater, NJ 08807-3108NJ1951-10$1,187,659
SubordinateBenevolent & Protective Order Of Elks Of The Usa, 335 Phoenix14424 N 32nd St, Phoenix, AZ 85032-5022AZ1951-10$1,088,780
SubordinateBenevolent & Protective Order Of Elks Of The Usa, 1395 OwatonnaPO BOX 881, Owatonna, MN 55060-0881MN1951-10$1,082,940
SubordinateBenevolent & Protective Order Of Elks Of The Usa, 1889 HarlingenPO BOX 449, Harlingen, TX 78551-0449TX1951-10$1,050,140
SubordinateBenevolent & Protective Order Of Elks Of The Usa, 1078 Winthrop191 Washington Ave, Winthrop, MA 02152-1347MA1951-10$977,532
SubordinateBenevolent & Protective Order Of Elks Of The Usa, 877 Haverstraw877 Elks Dr, Haverstraw, NY 10927NY1972-10$939,983
Number of affiliated organizations
Alaska20
Alabama32
Arkansas14
Arizona49
California178
Colorado58
Connecticut36
Delaware9
Florida121
Georgia36
Hawaii5
Iowa36
Idaho22
Illinois83
Indiana73
Kansas34
Kentucky22
Louisiana12
Massachusetts80
Maryland34
Maine23
Michigan73
Minnesota28
Missouri77
Mississippi15
Montana28
North Carolina38
North Dakota8
Nebraska25
New Hampshire17
New Jersey129
New Mexico24
Nevada16
New York138
Ohio95
Oklahoma45
Oregon59
Pennsylvania111
Rhode Island12
South Carolina21
South Dakota14
Tennessee36
Texas69
Utah14
Virginia34
Vermont15
Washington43
Wisconsin37
West Virginia23
Wyoming19
International2
Total2,242

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