Benevolent and Protective Order FY2021 filing

Tax-deductible

Farmingtn Hls, MI501(c)(8)EIN 38-1604637

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Engagement in local charitable programs and direct involvement in the national programs put forth by the national lodge of the Benevolent and Protective Order of elks.

501(c)(8) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$4K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(8)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $9K a year · 7% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$4K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
19 mo
of spending, in cash
Looks good: 19.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $9K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$18K
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$75K
Spent
$89K
To programs
100%
Net assets
$139K
By yearFY2021–FY2025
Revenue
$75K
FY2021
Revenue by fiscal year
FY2021$75K
FY2022$136K
FY2023$124K
FY2024$127K
FY2025$131K
Expenses
$89K
FY2021
Expenses by fiscal year
FY2021$89K
FY2022$121K
FY2023$129K
FY2024$97K
FY2025$113K
Net assets
$139K
FY2021
Net assets by fiscal year
FY2021$139K
FY2022$154K
FY2023$149K
FY2024$180K
FY2025$198K

From the FY2021 Form 990 (year ending March 2021) · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1951.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $89K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $4K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Secretary
$1,939Pt VII · Sec A
Treasurer
$1,939Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Leading Knig
$0Pt VII · Sec A
Loyal Knight
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Tom Killiany$2,400$2,385$2,400$2,400$1,939
Donald McGee$2,400————
Don McGee—$2,385$1,385——
Robert Koenig Left 12-31-21———$2,308—
Robert Keonig————$1,939

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Supports local charities and national Elks programs through active involvement.

Provided by the organization

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1 program · in their own filed words · FY2020
01

Throughout the year the organization solicited donations and volunteer time from its members in addition to conducting internal fundraisers to generate funds that the organization expended directly for the benefit of the community.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$9K
Grants paid · 3 grants · $20K · 2022–2024
Unitemized GrantFY2024$4,705
Unitemized GrantFY2023$8,685
Unitemized GrantFY2022$6,690

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$75K
Ln 12
Gifts and grantsLn 1h$38K
Other incomeLn 4–11$33K
Investment incomeLn 3$3K
Money outPt IX
$89K
Ln 25
Programscol B$89K
Owns and owesPt X
$139K
net assets · Ln 32
Cash and savingsLn 1–2$143K
Total assetsLn 16$157K
LiabilitiesLn 26$18K
PeoplePt VI, VII
11
listed · VII A
PaidVII A2
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$38K
Fundraising eventsLn 1c$1K
Fees for servicesLn 2g$1K
Investment incomeLn 3$3K
Other incomeLn 4–11$33K
Total revenueLn 12$75K
Assets in detailPt X, end of year
CashLn 1$28K
SavingsLn 2$115K
Cash and savings togetherLn 1–2$143K
Land, buildings, equipmentLn 10c$4K
Other assetsLn 15$3K
Total assetsLn 16$157K
LiabilitiesLn 26$18K
Net assetsLn 32$139K
OperationsPt I, VI
EmployeesI 54
VolunteersI 6110
Fiscal year endsHeaderMarch
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$151K$143K
Land, buildings, equipmentLn 10c$5K$4K
Total assetsLn 16$163K$157K
LiabilitiesLn 26$11K$18K
Net assetsLn 32$153K$139K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$4K$4K
Other salaries and wagesLn 7$20K$20K
Payroll taxesLn 10$2K$2K
Accounting feesLn 11c$4K$4K
Office expensesLn 13$5K$5K
Information technologyLn 14$2K$2K
OccupancyLn 16$23K$23K
Conferences, conventions and meetingsLn 19$259$259
Depreciation, depletion and amortizationLn 22$977$977
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$17K$17K
All other expensesLn 24e$10K$10K
Total functional expensesLn 25$89K$89K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $131K$113K$18K$198K 990 PDF
FY2024 $127K$97K$30K$180K 990 PDF
FY2023 $124K$129K−$5K$149K 990 PDF
FY2022 $136K$121K$15K$154K 990 PDF
FY2021 Viewing $75K$89K−$14K$139K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (4 parts)
Part VIII · Statement of revenue $75,179 across 8 lines filed
Lines not itemized here account for $33,188 of total revenue; see the IRS return.
VIII-1b Membership dues$19,682
VIII-1c Fundraising events$1,063
VIII-1f All other contributions, gifts and grants$16,902
VIII-1h Total contributions, gifts and grants$37,647
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,312$1,312
VIII-3 Investment incomeExcluded from tax $2,865$2,865
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $167$167
VIII-12 Total revenueRelated to mission $28,297 · Excluded from tax $9,235$75,179
Part IX · Statement of functional expenses $88,758 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $4,124$4,124
IX-7 Other salaries and wagesPrograms $19,556$19,556
IX-10 Payroll taxesPrograms $1,855$1,855
IX-11c Accounting feesPrograms $3,537$3,537
IX-13 Office expensesPrograms $5,274$5,274
IX-14 Information technologyPrograms $1,542$1,542
IX-16 OccupancyPrograms $22,738$22,738
IX-19 Conferences, conventions and meetingsPrograms $259$259
IX-22 Depreciation, depletion and amortizationPrograms $977$977
IX-23 InsurancePrograms $1,573$1,573
IX-24 Other expenses (24a–d)Programs $16,964$16,964
IX-24e All other expensesPrograms $10,359$10,359
IX-25 Total functional expensesPrograms $88,758 · Management $0 · Fundraising $0$88,758
Part X · Balance sheet $157,324 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $30,092$27,956
X-2 Savings and temporary cash investmentsStart of year $121,258$114,908
X-8 Inventories for sale or useStart of year $6,224$6,799
X-9 Prepaid expenses and deferred chargesStart of year $1,110$816
X-10c Land, buildings and equipment, netStart of year $4,702$3,724
X-15 Other assets$3,121
X-16 Total assetsStart of year $163,386$157,324
X-17 Accounts payable and accrued expensesStart of year $2,621$16,926
X-19 Deferred revenueStart of year $8,028$1,240
X-26 Total liabilitiesStart of year $10,649$18,166
X-27 Net assets without donor restrictionsStart of year $152,737$139,158
X-32 Total net assets or fund balancesStart of year $152,737$139,158
X-33 Total liabilities and net assetsStart of year $163,386$157,324
Part XI · Reconciliation of net assets $139,158 net assets at year end
XI-1 Total revenue$75,179
XI-2 Total expenses$88,758
XI-3 Revenue less expenses−$13,579
XI-4 Net assets at start of year$152,737
XI-10 Net assets at end of year$139,158

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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