Benevolent and Protective Order FY2023 filing

Tax-deductible

Farmingtn Hls, MI501(c)(8)EIN 38-1604637Revenue $124K in FY2023

On file with the IRSelks1986.weebly.com30898 W 10 Mile Rd, 48336-2606 · Farmingtn Hls, MITax-exempt since Oct 1951

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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.
$4K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2023 · 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
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$4K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
12 mo
of spending, in cash
Looks good: 12.5 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
$2K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$124K
-9% vs prior year
Spent
$129K
To programs
0%
Net assets
$149K
By yearFY2021–FY2025
Revenue
$124K
FY2023▼ -9%
Tap a bar for its year
Revenue by fiscal year
FY2021$75K
FY2022$136K
FY2023$124K
FY2024$127K
FY2025$131K
Expenses
$129K
FY2023▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2021$89K
FY2022$121K
FY2023$129K
FY2024$97K
FY2025$113K
Net assets
$149K
FY2023▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2021$139K
FY2022$154K
FY2023$149K
FY2024$180K
FY2025$198K

From the FY2023 Form 990 (year ending March 2023) · see the original

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You’re viewing the FY2023 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

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 (FY2022); the FY2023 filing did not itemize Part VII
Secretary
$2,400Pt VII · Sec A
Treasurer
$1,385Pt 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
Lecturing Kn
$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 15aNo

Programs and updates

Supports local charities and national Elks programs through active involvement.

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Provided by the organization

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1 program · in their own filed words · FY2022
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 FY2023 990, line by line.

1The main four
Money inPt VIII
$124K
Ln 12
Other incomeLn 4–11$72K
Gifts and grantsLn 1h$45K
Fees for servicesLn 2g$6K
Money outPt IX
$129K
Ln 25
Owns and owesPt X
$149K
net assets · Ln 32
Cash and savingsLn 1–2$135K
Total assetsLn 16$151K
LiabilitiesLn 26$2K
PeoplePt VI, VII
11
listed · VII A
PaidVII A2
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$45K
Fees for servicesLn 2g$6K
Investment incomeLn 3$1K
Other incomeLn 4–11$72K
Total revenueLn 12$124K
Assets in detailPt X, end of year
CashLn 1$48K
SavingsLn 2$87K
Cash and savings togetherLn 1–2$135K
Land, buildings, equipmentLn 10c$7K
Total assetsLn 16$151K
LiabilitiesLn 26$2K
Net assetsLn 32$149K
OperationsPt I, VI
EmployeesI 54
VolunteersI 6110
Fiscal year endsHeaderMarch
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$141K$135K
Land, buildings, equipmentLn 10c$9K$7K
Total assetsLn 16$158K$151K
LiabilitiesLn 26$4K$2K
Net assetsLn 32$154K$149K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$8K
Grants to domestic individualsLn 2$7K
Pay of current officers, directors and key staffLn 5$5K
Other salaries and wagesLn 7$29K
Payroll taxesLn 10$3K
Accounting feesLn 11c$7K
Other fees for servicesLn 11g$2K
Office expensesLn 13$7K
Information technologyLn 14$1K
OccupancyLn 16$28K
Conferences, conventions and meetingsLn 19$2K
Depreciation, depletion and amortizationLn 22$3K
InsuranceLn 23$4K
Other expenses (24a–d)Ln 24$18K
All other expensesLn 24e$7K
Total functional expensesLn 25$129K$0$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 Viewing $124K$129K−$5K$149K 990 PDF
FY2022 $136K$121K$15K$154K 990 PDF
FY2021 $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 FY2023 990 (6 parts)
Part I · Summary $124,231 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $59,532$45,484
I-9 Program service revenuePrior year $4,599$5,846
I-10 Investment incomePrior year −$93$1,025
I-11 Other revenuePrior year $71,998$71,876
I-12 Total revenuePrior year $136,036$124,231
I-13 Grants and similar amounts paid$14,713
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $39,898$36,077
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $81,040$78,346
I-18 Total expensesPrior year $120,938$129,136
I-19 Revenue less expensesPrior year $15,098−$4,905
Part VI · Governance 11 of 11 board members independent, 3 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $124,231 across 7 lines filed
Lines not itemized here account for $65,245 of total revenue; see the IRS return.
VIII-1b Membership dues$22,278
VIII-1f All other contributions, gifts and grants$23,206
VIII-1h Total contributions, gifts and grants$45,484
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,846$5,846
VIII-3 Investment incomeExcluded from tax $1,025$1,025
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $6,631$6,631
VIII-12 Total revenueRelated to mission $66,240 · Excluded from tax $12,507$124,231
Part IX · Statement of functional expenses $129,136 across 15 lines filed
IX-1 Grants to domestic organizations$8,023
IX-2 Grants to domestic individuals$6,690
IX-5 Pay of current officers, directors and key staff$4,739
IX-7 Other salaries and wages$28,720
IX-10 Payroll taxes$2,618
IX-11c Accounting fees$7,215
IX-11g Other fees for services$1,735
IX-13 Office expenses$7,429
IX-14 Information technology$1,149
IX-16 Occupancy$27,591
IX-19 Conferences, conventions and meetings$1,618
IX-22 Depreciation, depletion and amortization$2,507
IX-23 Insurance$3,509
IX-24 Other expenses (24a–d)$18,435
IX-24e All other expenses$7,158
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$129,136
Part X · Balance sheet $151,429 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $35,654$47,925
X-2 Savings and temporary cash investmentsStart of year $105,090$87,021
X-8 Inventories for sale or useStart of year $7,354$8,677
X-9 Prepaid expenses and deferred chargesStart of year $1,009$407
X-10c Land, buildings and equipment, netStart of year $8,681$7,399
X-16 Total assetsStart of year $157,788$151,429
X-17 Accounts payable and accrued expensesStart of year $3,532$2,078
X-26 Total liabilitiesStart of year $3,532$2,078
X-27 Net assets without donor restrictionsStart of year $154,256$149,351
X-32 Total net assets or fund balancesStart of year $154,256$149,351
X-33 Total liabilities and net assetsStart of year $157,788$151,429
Part XI · Reconciliation of net assets $149,351 net assets at year end
XI-1 Total revenue$124,231
XI-2 Total expenses$129,136
XI-3 Revenue less expenses−$4,905
XI-4 Net assets at start of year$154,256
XI-10 Net assets at end of year$149,351

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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