Benevolent & Protective Order Of Elks Of The Usa, 1367 Scottsbluff in Scottsbluff, Nebraska (NE)

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Benevolent & Protective Order Of Elks Of The Usa, 1367 Scottsbluff
Employer Identification Number (EIN)470150421
Name of OrganizationBenevolent & Protective Order Of Elks Of The Usa
Secondary Name1367 Scottsbluff
AddressPO BOX 358, Scottsbluff, NE 69363-0358
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$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$488,522
Amount of Income$188,987
Form 990 Revenue Amount$148,537
National Taxonomy of Exempt Entities (NTEE)Mutual/Membership Benefit Organizations, Other:


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Amount of income in 2014: $188,987
This organization: 

 $188,987
Other organizations performing similar types of work: 

 $639,893

Assets in 2014: $488,522
This organization: 

 $488,522
Other organizations performing similar types of work: 

 $1,368,093

Expenses in 2014: $247,170
This organization: 

 $247,170
Other organizations performing similar types of work: 

 $324,076

Income to expenses ratio in 2014: 0.8
Benevolent & Protective Order Of Elks Of The Usa, 1367 Scottsbluff: 

 0.8
Other organizations performing similar types of work: 

 1.3

Number of employees in 2006: 24
This organization: 

 24
Other organizations performing similar types of work: 

 9

Grants share in income in 2014: 60.4%
Benevolent & Protective Order Of Elks Of The Usa, 1367 Scottsbluff: 

 60.4%
Other organizations performing similar types of work: 

 1.2%

Financial snapshot ($)

Revenue for 2014

Revenue, Expenses, and Changes in Net Assets or Fund Balances
201220132014
Total revenue$148,537
Contributions, gifts, grants, and similar amounts received$89,735
Program service revenue including government fees and contracts$2,961
Membership dues and assessments$0
Investment income$10,386
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$39,455
Gross sales of inventory, less returns and allowances$79,905
Less: cost of goods sold$40,450
Other revenue$6,000
Total expenses$247,170
Total net assets$488,522
Excess/Deficit for the year$-98,633
Net assets or fund balances at beginning of year$587,155
Other changes in net assets or fund balances$0
Net assets or fund balances at end of year$488,522
Balance Sheets
201220132014
Total assets$682,586$587,155$488,522
Total liabilities$0$0$0
Net assets or fund balances$488,522
Other Information
201220132014
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?NoNo
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?NoNo
Reason for Public Charity Status (for 2014)
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
20002001200220052006
Total revenue$178,442$187,104$539,681$217,512$208,464
Contributions, gifts, grants, and similar amounts received$7,722$21,284$380,921$35,962$36,652
Contributions to donor advised funds$0
Direct public support$7,722$21,284$380,921$35,962$36,652
Indirect public support$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0
Program service revenue including government fees and contracts$14,144$44,224$15,339$18,122$19,837
Membership dues and assessments$62,926$65,298$60,894$54,907$66,968
Interest on savings and temporary cash investments$10,719$8,690$6,914$14,697$27,699
Dividends and interest from securities$0$0$0$130$203
Net rental income or (loss)$-1,431$-2,555$-2,630$0$0
Gross rents$2,275$1,100$1,025$0$0
Less: rental expenses$3,706$3,655$3,655$0$0
Other investment income$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0$0
Net income or (loss) from special events and activities$0$0$0$0$0
Gross revenue$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0
Gross profit or (loss) from sales of inventory$84,362$50,163$78,243$93,694$57,105
Gross sales of inventory, less returns and allowances$498,604$444,041$469,309$467,511$399,377
Less: cost of goods sold$414,242$393,878$391,066$373,817$342,272
Other revenue$0$0$0$0$0
Total expenses$223,025$182,667$213,456$196,326$221,885
Program services$0$0$0$0$0
Management and general$0$0$0$0$0
Fundraising$0$0$0$0$0
Payments to affiliates$18,354$16,864$16,302$17,437$18,214
Net assets or fund balances at end of year$586,592$591,029$917,254$941,473$928,052
Excess or (deficit) for the year$-44,583$4,437$326,225$21,186$-13,421
Net assets or fund balances at beginning of year$631,175$586,592$591,029$920,287$941,473
Other changes in net assets or fund balances$0$0$0$0$0
Statement of Functional Expenses (for 2006)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$203,671$0$0$0
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$33,074
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$2,400$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
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)$0$0$0$0
Salaries and wages of employees not included above$11,513$0$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$0$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$12,068$0$0$0
Legal fees$0$0$0$0
Supplies$8,529$0$0$0
Telephone$1,368$0$0$0
Postage and shipping$1,379$0$0$0
Occupancy$34,330$0$0$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$10,830$0$0$0
Travel$0$0$0$0
Conferences, conventions, and meetings$3,931$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$13,851$0$0$0
Other expenses not covered above$70,398$0$0$0
Balance Sheets
20002001200220052006
Total assets$669,304$668,197$988,286$1,015,401$1,003,380
Cash - non-interest-bearing$34,346$18,694$14,972$9,170$5,753
Savings and temporary cash investments$259,254$281,274$621,369$714,185$724,525
Accounts receivable less allowance for doubtful accounts$1,432$2,413$4,513$13,039$6,168
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0
Grants receivable$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0
Inventories for sale or use$19,134$17,001$17,917$15,760$14,807
Prepaid expenses and deferred charges$2,568$2,944$2,139$8,876$9,242
Investments - publicly-traded securities$0
Investments - other securities$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0
Investments - other$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$350,503$343,732$327,376$254,371$242,885
Other assets, including program-related investments$2,067$2,139$0$0$0
Total liabilities$82,712$77,168$71,032$73,928$75,328
Accounts payable and accrued expenses$34,612$34,672$30,729$36,326$26,581
Grants payable$0$0$0$0$0
Deferred revenue$48,100$42,496$40,303$35,802$46,997
Loans from officers, directors, trustees, and key employees$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0
Other liabilities$0$0$0$1,800$1,750
Total liabilities and net assets/fund balances$669,304$668,197$988,286$1,015,401$1,003,380
Total net assets or fund balances$586,592$591,029$917,254$941,473$928,052
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220052006
Total revenue$178,442$187,104$539,681$217,512$208,464
Total revenue, gains, and other support per audited financial statements$358,005$363,119$694,279$347,875$339,665
Other expenses$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0
Other$0$0$0$0$0
Other revenue$-179,563$-176,015$-154,598$-130,363$-131,201
Investment expenses$0$0$0$0$0
Other$-179,563$-176,015$-154,598$-130,363$-131,201
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220052006
Total expenses$223,025$182,667$213,456$196,326$221,885
Total expenses and losses per audited financial statements$402,590$358,681$368,053$326,689$353,086
Other revenue$179,565$176,014$154,597$130,363$131,201
Donated services and use of facilities$0$0$0$0$0
Prior year adjustments$0$0$0$0$0
Losses$0$0$0$0$0
Other$179,565$176,014$154,597$130,363$131,201
Other expenses$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$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 meetings7
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?No
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?No
Does the organization have a written conflict of interest policy?No
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)?No
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?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200624
Analysis of Income-Producing Activities (for 2006)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$0$171,812
Program service revenue
Program service revenue 1000000$000$0$19,837
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$66,968
Interest on savings and temporary cash investments000000$000$0$27,699
Dividends and interest from securities000000$000$0$203
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$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$57,105
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2006)
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 2006)
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 2006)
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$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
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$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
19992000200120042005
Total$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0
Membership fees received$0$0$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$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$0$0
Net income from unrelated business activities not included above$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$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$0$0
Other income$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2006)
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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3Modern Woodmen Of America1701 1st Ave, Rock Island, IL 61201-8724IL1961-05$1,711,501,686
4Independent Order Of Foresters, Redwood Empire Branch #01596905 Bennett Valley Road, Santa Rosa, CA 95404CA1966-04$362,052,691
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8Catholic Life InsurancePO BOX 659527, San Antonio, TX 78265-9527TX1969-04$186,611,549
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11National Slovak Society Of The Usa351 Valley Brook Rd, Mcmurray, PA 15317-3337PA1941-08$137,752,658
12Catholic Order Of Foresters, State Court Of Massachusetts452 Hawes St, New Bedford, MA 02745MA1940-08$118,408,948
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16United Transportation Union Insurance Association24950 Country Club Blvd, North Olmsted, OH 44070-5342OH1993-02$83,510,573
17William Penn Association709 Brighton Rd, Pittsburgh, PA 15233-1805PA1950-05$82,639,751
18Benevolent & Protective Order Of Elks Of The Usa, 1195 Columbus5113 63rd St, Columbus, NE 68601-8365NE1951-10$1,474,451
19Portuguese Fraternal Society Of America, Boa Ventura209 Devonwood, Hurcules, CA 94547CA1954-07$1,265,505
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Number of organizations performing similar types of work
Alaska1
Alabama2
Arkansas2
Arizona7
California26
Colorado6
Connecticut1
District of Columbia2
Florida13
Georgia1
Hawaii1
Iowa3
Idaho1
Illinois22
Indiana11
Kansas2
Kentucky2
Louisiana2
Massachusetts8
Maryland4
Maine1
Michigan11
Minnesota7
Missouri7
Mississippi2
Montana1
North Carolina3
Nebraska2
New Jersey6
New Mexico2
Nevada2
New York16
Ohio21
Oklahoma2
Oregon3
Pennsylvania26
South Carolina2
South Dakota2
Tennessee1
Texas12
Utah2
Virginia3
Washington8
Wisconsin8
West Virginia4
Wyoming1
Total272
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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