BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization
BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA (EIN 34-4291247)
Tax period
2010-04-01 to 2011-03-31
Filed
2011-07-01
IRS object ID
201111829349300001
Schema version
2010v3.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Timestamp2011-07-01T07:29:51-05:00Timestamp
Tax Period End Date2011-03-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1LUDERMAN & KONST INC CPA'SBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1317 JEFFERSON AVENUEAddressLine1
CityDEFIANCECity
StateOHState
ZIP Code43512ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2010-04-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN344291247EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1BENEVOLENT & PROTECTIVE ORDER OFBusinessNameLine1
Business Name Line2ELKS 0147 BPOEBusinessNameLine2
FieldValueIRS element (for citing)
Name ControlBENENameControl
Phone4197825126Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 804AddressLine1
CityDEFIANCECity
StateOHState
ZIP Code43512ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameEMERY DETRAY IIIName
TitleTREASURERTitle
Phone4197825126Phone
Date Signed2011-06-21DateSigned

Preparer Preparer

FieldValueIRS element (for citing)
NameGARY L KONST CPAName
Phone4197827166Phone
Date Prepared2011-07-01DatePrepared
FieldValueIRS element (for citing)
Tax Year2010TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonEMERY DETRAY IIINameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line120298 SWITZER ROADAddressLine1
CityDEFIANCECity
StateOHState
ZIP Code43512ZIPCode
FieldValueIRS element (for citing)
Gross Receipts395516GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501cXOrganization501c
Web SiteN/AWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Activity Or Mission DescriptionTO INSTILL THE PRINCIPLES OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY; TO PROMOTE THE WELFARE AND ENHANCE HAPPINESS OF ITS MEMBERS; TO SERVE THE PEOPLE AND COMMUNITY THROUGH BENEVOLENT PROGRAMS, DEMONSTRATING ELKS CARE AND ELKS SHARE.ActivityOrMissionDescription
Nbr Voting Members Governing Body16NbrVotingMembersGoverningBody
Nbr Independent Voting Members16NbrIndependentVotingMembers
Total Nbr Employees15TotalNbrEmployees
Total Gross UBI0TotalGrossUBI
Contributions Grants Prior Year1409ContributionsGrantsPriorYear
Contributions Grants Current Year309ContributionsGrantsCurrentYear
Program Service Revenue Prior Year49115ProgramServiceRevenuePriorYear
Program Service Revenue CY59828ProgramServiceRevenueCY
Investment Income Prior Year82InvestmentIncomePriorYear
Investment Income Current Year44InvestmentIncomeCurrentYear
Other Revenue Prior Year88OtherRevenuePriorYear
Other Revenue Current Year209487OtherRevenueCurrentYear
Total Revenue Prior Year50694TotalRevenuePriorYear
Total Revenue Current Year269668TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year44254GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY25833GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year117994SalariesEtcPriorYear
Salaries Etc Current Year110027SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year2980TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year68160OtherExpensePriorYear
Other Expenses Current Year142476OtherExpensesCurrentYear
Total Expenses Prior Year233388TotalExpensesPriorYear
Total Expenses Current Year278336TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-182694RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-8668RevenuesLessExpensesCY
Total Assets BOY124029TotalAssetsBOY
Total Assets EOY122606TotalAssetsEOY
Total Liabilities BOY42881TotalLiabilitiesBOY
Total Liabilities EOY50126TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY81148NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY72480NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionTO INSTILL THE PRINCIPLES OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY; TO PROMOTE THE WELFARE AND ENHANCE HAPPINESS OF ITS MEMBERS; TO SERVE THE PEOPLE AND COMMUNITY THROUGH BENEVOLENT PROGRAMS, DEMONSTRATING ELKS CARE AND ELKS SHARE.MissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense61054Expense
Grants25833Grants
DescriptionGRANTS AND ALLOCATIONS: CONTRIBUTIONS TO VARIOUS NATIONAL, STATE, AND LOCAL CHARITY FUNDS.Description

Activity2 Activity2

FieldValueIRS element (for citing)
Expense149344Expense
DescriptionCLUB EXPENSES: OPERATION OF BAR AND DINING ROOM FOR MEMBERS AND GUESTSDescription
FieldValueIRS element (for citing)
Total Program Service Expense210398TotalProgramServiceExpense
Described In501 C3falseDescribedIn501C3
Schedule B RequiredfalseScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Subject To Proxy TaxfalseSubjectToProxyTax
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Report Land Bldg EquipfalseReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiestrueReportOtherLiabilities
Report Fin48 FootnotefalseReportFin48Footnote
Independent Audit Financial StmtfalseIndependentAuditFinancialStmt
Consolidated Audit Financial StmtfalseConsolidatedAuditFinancialStmt
SchoolfalseSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationstrueGrantsToOrganizations
Grants To IndividualsfalseGrantsToIndividuals
Schedule J RequiredfalseScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntityfalseRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredfalseScheduleORequired
Number Forms Transmitted With10960NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingfalseComplianceWithBackupWitholding
Number Of Employees15NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncomefalseUnrelatedBusinessIncome
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members16NbrVotingGoverningBodyMembers
Number Independent Voting Members16NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodytrueForm990ProvidedToGoverningBody
Conflict Of Interest PolicyfalseConflictOfInterestPolicy
Whistleblower PolicyfalseWhistleblowerPolicy
Document Retention PolicyfalseDocumentRetentionPolicy
Compensation Process CEOfalseCompensationProcessCEO
Compensation Process OtherfalseCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
States Where Copy Of Return Is FiledOHStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonEMERY DETRAY IIINamePerson
Telephone Number4197825126TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line120298 SWITZER ROADAddressLine1
CityDEFIANCECity
StateOHState
ZIP Code43512ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (11 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationOfficerOfficer
GEORGE ELLISON
TRUSTEE5.00X000
THOMAS KENT
TRUSTEE5.00X000
STEVEN LEE
TRUSTEE10.00X000
RAYMOND DAILEY
TRUSTEE10.00X000
HOWARD MAINS
TRUSTEE5.00X000
ROGER MOHR
SECRETARY20.00600000X
RUSTY DETRAY
TREASURER5.00285000X
STEVE GABLE
EXALTED RULE11.00000X
MATT BLOSSER
LEADING KNIG5.00000X
VERN FOSTER
LOYAL KNIGHT6.00000X
DENNIS ERFORD
LECTURING KN6.00000X
FieldValueIRS element (for citing)
Total Reportable Comp From Org8850TotalReportableCompFromOrg
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources
All Other Contributions309AllOtherContributions
Total Contributions309TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescriptionTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
MEMBERS DUES5168851688
DUES LIFE MEMBERS-LODGE39503950
NEW MEMBERS21602160
INITIATION FEES19501950
TRANS.DEMIT/CERT PF REL4040

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

FieldValueIRS element (for citing)
Total Revenue Column40TotalRevenueColumn
Related Or Exempt Function Income40RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Program Service Revenue59828TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column44TotalRevenueColumn
Exclusion$44ExclusionAmount
FieldValueIRS element (for citing)
Gross Sales Of Inventory229454GrossSalesOfInventory
Cost Of Goods Sold125848CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column103606TotalRevenueColumn
Related Or Exempt Function Income103606RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescriptionTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
GAMING & MEMBER EVENTS105606105606
MISCELLANEOUS INCOME275275
FieldValueIRS element (for citing)
Total Other Revenue105881TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column269668TotalRevenueColumn
Related Or Exempt Function Income269315RelatedOrExemptFunctionIncome
Exclusion$44ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total25833Total
Program Services25833ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total8850Total
Management And General8850ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total97941Total
Program Services97941ProgramServices

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total1496Total
Program Services1496ProgramServices

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total1740Total
Program Services1740ProgramServices

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total4070Total
Management And General4070ManagementAndGeneral

Advertising Advertising

FieldValueIRS element (for citing)
Total72Total
Program Services72ProgramServices

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total7433Total
Program Services1127ProgramServices
Management And General6306ManagementAndGeneral

Occupancy Occupancy

FieldValueIRS element (for citing)
Total36413Total
Program Services36413ProgramServices

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total1628Total
Management And General1628ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

FieldValueIRS element (for citing)
Total15409Total
Program Services15409ProgramServices

Insurance Insurance

FieldValueIRS element (for citing)
Total3113Total
Management And General3113ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescriptionTotalTotalManagement And GeneralManagementAndGeneralProgram ServicesProgramServices
BUILDINGS MAINTENANCE1913919139
PROPERTY92799279
EQUIPMENT MAINTENANCE51995199
BULLETIN50955095
BANK CHARGES37283728

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total31898Total
Program Services25272ProgramServices
Management And General6626ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total278336Total
Program Services210398ProgramServices
Management And General67938ManagementAndGeneral
Fundraising0Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY1499BOY
EOY1500EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY116379BOY
EOY115296EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
EOY530EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

FieldValueIRS element (for citing)
BOY6151BOY
EOY5280EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY124029BOY
EOY122606EOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
BOY39006BOY
EOY38521EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY3875BOY
EOY11605EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY42881BOY
EOY50126EOY
FieldValueIRS element (for citing)
Do Not Follow SFAS117XDoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

FieldValueIRS element (for citing)
BOY81148BOY
EOY72480EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY81148BOY
EOY72480EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY124029BOY
EOY122606EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses-8668ReconcilationRevenueExpenses
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedfalseFSAudited

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Disclosed Orgs Legal ControlfalseDisclosedOrgsLegalControl
Disclosed For Charitable PurposesfalseDisclosedForCharitablePurposes
Written Policy MonitoringfalseWrittenPolicyMonitoring
Sect170h Requirements SatisfiedfalseSect170hRequirementsSatisfied
Solicited Assets For SalefalseSolicitedAssetsForSale
Agent Trustee EtcfalseAgentTrusteeEtc
Included On FSfalseIncludedOnFS
Endowments Held By Unrelated OrgsfalseEndowmentsHeldByUnrelatedOrgs
Endowments Held By Related OrgsfalseEndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule RfalseAreRelatedOrgsListedScheduleR

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescriptionAmountAmount
QUEEN OF HEARTS$8,300
FEDERAL INCOME TAX W/H$2,351
OHIO SALES TAX$954
FieldValueIRS element (for citing)
Total Of Amounts11605TotalOfAmounts

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records MaintainedfalseRecordsMaintained

Recipient Table RecipientTable

Recipient Name Business RecipientNameBusiness

FieldValueIRS element (for citing)
Business Name Line1ELKS 147 CHARITIES INCBusinessNameLine1

Address US AddressUS

FieldValueIRS element (for citing)
Address Line11760 SOUTH JEFFERSON AVENUEAddressLine1
CityDEFIANCECity
StateOHState
ZIP Code43512ZIPCode
FieldValueIRS element (for citing)
EIN Of Recipient320118288EINOfRecipient
IRC Section3IRCSection
Amount Of Cash Grant20939AmountOfCashGrant

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
ORGANIZATION'S MISSIONFORM 990 - ORGANIZATION'S MISSIONTO INSTILL THE PRINCIPLES OF CHARITY, JUSTICE, BROTHERLY LOVE AND FIDELITY; TO PROMOTE THE WELFARE AND ENHANCE HAPPINESS OF ITS MEMBERS; TO SERVE THE PEOPLE AND COMMUNITY THROUGH BENEVOLENT PROGRAMS, DEMONSTRATING ELKS CARE AND ELKS SHARE.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATIONFORM 990, PAGE 6, PART VI, LINE 19PAPER COPY OF TAX RETURN IS AVAILABLE IN TEH OFFICE UPON REQUEST.
OTHER EXPENSESFORM 990, PART IX, LINE 24FGROUND MAINTENANCE 3,244 SPECIAL EVENTS 2,866 TELEPHONE-CLUB 2,368 LICENSES-CLUB 2,310 LAUNDRY-CLUB 1,974 GRAND LODGE CONVENTION 1,850 MISCELLANEOUS 1,658 CONTRACT LABOR 1,500 STATE OFFICERS-DIST MTG 1,415 AMERICANISM 1,334 CARD KEY EXPENSE 1,032 VOLUNTEER APPRECIATION 1,000 GRAND LODGE SUPPLIES 960 PICNIC 839 MEMORIAL SERVICE & MEMORI 825 OTHER SUPPLIES 667 SUPPLIES - CLUB BAR 664 ALARM SERVICE 653 CASH OVER & SHORT-CLUB 634 HOOP SHOOT FREE THROW 599 BADGES AND PINS 511 KIDS EASTER HALLOWEEN & X 500 BLDG & MAINT FUND 493 REPAIRS & MAINTENANCE 421 MEETING EXPENSE 408 CHRISTMAS PARTY-LADIES 275 FLAG DAY 195 BUCKEYE BUCKS TO STATE 165 DUES 130 RITUAL EXPENSE 105 LODGE ACTIVITIES 103 PUBLIC RELATIONS 100 TAXES - OTHER 100

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