Benevolent and Protective Order FY2024 filing

Tax-deductible

Farmingtn Hls, MI501(c)(8)EIN 38-1604637Revenue $127K in FY2024

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.
$5K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2024 · 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
$5K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
20 mo
of spending, in cash
Looks good: 20.5 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
$682
0.4% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$127K
+2% vs prior year
Spent
$97K
To programs
0%
Net assets
$180K
By yearFY2021–FY2025
Revenue
$127K
FY2024▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2021$75K
FY2022$136K
FY2023$124K
FY2024$127K
FY2025$131K
Expenses
$97K
FY2024▼ -25%
Tap a bar for its year
Expenses by fiscal year
FY2021$89K
FY2022$121K
FY2023$129K
FY2024$97K
FY2025$113K
Net assets
$180K
FY2024▲ +21%
Tap a bar for its year
Net assets by fiscal year
FY2021$139K
FY2022$154K
FY2023$149K
FY2024$180K
FY2025$198K

From the FY2024 Form 990 (year ending March 2024) · see the original

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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

10 people listed on the 990; $5K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Secretary
$2,385Pt VII · Sec A
Treasurer
$2,385Pt VII · Sec A
Loyal Knight
$0Pt VII · Sec A
Lecturing Kn
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
Exalted Rule
$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 · FY2023
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 FY2024 990, line by line.

1The main four
Money inPt VIII
$127K
Ln 12
Other incomeLn 4–11$82K
Gifts and grantsLn 1h$40K
Fees for servicesLn 2g$3K
Money outPt IX
$97K
Ln 25
Owns and owesPt X
$180K
net assets · Ln 32
Cash and savingsLn 1–2$166K
Total assetsLn 16$181K
LiabilitiesLn 26$682
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$40K
Fees for servicesLn 2g$3K
Investment incomeLn 3$2K
Other incomeLn 4–11$82K
Total revenueLn 12$127K
Assets in detailPt X, end of year
CashLn 1$61K
SavingsLn 2$105K
Cash and savings togetherLn 1–2$166K
Land, buildings, equipmentLn 10c$6K
Total assetsLn 16$181K
LiabilitiesLn 26$682
Net assetsLn 32$180K
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 FY24End FY24
Cash and savingsLn 1–2$135K$166K
Land, buildings, equipmentLn 10c$7K$6K
Total assetsLn 16$151K$181K
LiabilitiesLn 26$2K$682
Net assetsLn 32$149K$180K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$6K
Grants to domestic individualsLn 2$9K
Pay of current officers, directors and key staffLn 5$4K
Other salaries and wagesLn 7$3K
Payroll taxesLn 10$348
Legal feesLn 11b$40
Accounting feesLn 11c$5K
Other fees for servicesLn 11g$2K
Office expensesLn 13$7K
Information technologyLn 14$1K
OccupancyLn 16$27K
Conferences, conventions and meetingsLn 19$1K
Depreciation, depletion and amortizationLn 22$1K
InsuranceLn 23$4K
Other expenses (24a–d)Ln 24$22K
All other expensesLn 24e$5K
Total functional expensesLn 25$97K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $131K$113K$18K$198K 990 PDF
FY2024 Viewing $127K$97K$30K$180K 990 PDF
FY2023 $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 FY2024 990 (6 parts)
Part I · Summary $127,187 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $45,484$40,148
I-9 Program service revenuePrior year $5,846$2,830
I-10 Investment incomePrior year $1,025$2,177
I-11 Other revenuePrior year $71,876$82,032
I-12 Total revenuePrior year $124,231$127,187
I-13 Grants and similar amounts paidPrior year $14,713$14,217
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $36,077$7,812
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $78,346$75,184
I-18 Total expensesPrior year $129,136$97,213
I-19 Revenue less expensesPrior year −$4,905$29,974
Part VI · Governance 10 of 10 board members independent, 3 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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 $127,187 across 7 lines filed
Lines not itemized here account for $63,288 of total revenue; see the IRS return.
VIII-1b Membership dues$21,146
VIII-1f All other contributions, gifts and grants$19,002
VIII-1h Total contributions, gifts and grants$40,148
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,830$2,830
VIII-3 Investment incomeExcluded from tax $2,177$2,177
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $18,744$18,744
VIII-12 Total revenueRelated to mission $70,533 · Excluded from tax $16,506$127,187
Part IX · Statement of functional expenses $97,213 across 16 lines filed
IX-1 Grants to domestic organizations$5,532
IX-2 Grants to domestic individuals$8,685
IX-5 Pay of current officers, directors and key staff$4,378
IX-7 Other salaries and wages$3,086
IX-10 Payroll taxes$348
IX-11b Legal fees$40
IX-11c Accounting fees$5,142
IX-11g Other fees for services$1,805
IX-13 Office expenses$6,621
IX-14 Information technology$1,304
IX-16 Occupancy$27,078
IX-19 Conferences, conventions and meetings$1,319
IX-22 Depreciation, depletion and amortization$1,153
IX-23 Insurance$4,154
IX-24 Other expenses (24a–d)$21,960
IX-24e All other expenses$4,608
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$97,213
Part X · Balance sheet $180,926 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $47,925$60,883
X-2 Savings and temporary cash investmentsStart of year $87,021$105,109
X-8 Inventories for sale or useStart of year $8,677$8,281
X-9 Prepaid expenses and deferred chargesStart of year $407$407
X-10c Land, buildings and equipment, netStart of year $7,399$6,246
X-16 Total assetsStart of year $151,429$180,926
X-17 Accounts payable and accrued expensesStart of year $2,078$682
X-26 Total liabilitiesStart of year $2,078$682
X-27 Net assets without donor restrictionsStart of year $149,351$180,244
X-32 Total net assets or fund balancesStart of year $149,351$180,244
X-33 Total liabilities and net assetsStart of year $151,429$180,926
Part XI · Reconciliation of net assets $180,244 net assets at year end
XI-1 Total revenue$127,187
XI-2 Total expenses$97,213
XI-3 Revenue less expenses$29,974
XI-4 Net assets at start of year$149,351
XI-8 Prior period adjustments$919
XI-10 Net assets at end of year$180,244

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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