ND Major Elks Project FY2023 filing

Tax-deductible

Bismarck, ND501(c)(3)EIN 45-6012705Revenue $1.9M in FY2023

On file with the IRSPo Box 1854, 58502-1854 · Bismarck, NDTax-exempt since Nov 1990Publicly supported — 509(a)(2)

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Operates a summer camp for children and adults with various disabilities and special needs

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$5K 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

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $817K a year · 41% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$5K
to officers and key staff · 0.4% of spending
Looks good: pay to officers and key staff is 0% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
15 mo
of spending, in cash
Looks good: 14.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $44K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.9M
+19% vs prior year
Spent
$1.4M
To programs
85%
Net assets
$7.8M
By yearFY2021–FY2026
Revenue
$1.9M
FY2023▲ +19%
Tap a bar for its year
Revenue by fiscal year
FY2021$574K
FY2022$1.6M
FY2023$1.9M
FY2024$1.1M
FY2025$3.7M
FY2026$3.1M
Expenses
$1.4M
FY2023▲ +74%
Tap a bar for its year
Expenses by fiscal year
FY2021$691K
FY2022$776K
FY2023$1.4M
FY2024$1.0M
FY2025$1.4M
FY2026$1.7M
Net assets
$7.8M
FY2023▲ +14%
Tap a bar for its year
Net assets by fiscal year
FY2021$5.4M
FY2022$6.8M
FY2023$7.8M
FY2024$8.1M
FY2025$10.6M
FY2026$13.0M

From the FY2023 Form 990 (year ending March 2023) · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2026) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Nov 1990.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $1.2M Management & general 14% · $192K Fundraising 0% · $4K

Form 990 Part IX, line 25, columns B–D. 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; $5K 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
$4,800Pt VII · Sec A
Trustee -Sec
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee-Chai
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Past-Preside
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2026FY2025FY2024FY2023FY2022
Michelle R Radke$6,000$6,000$5,200$4,800$4,800

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

Promotes Elks' interests and operates a summer camp for children and adults.

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Provided by the organization

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1 program · $1.2M · in their own filed words · FY2022
01

ND camp grassick is a camp for children and adults with special needs serving 179 individuals in over six different sessions with crafts & recreational activities

$1.2Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$44K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.9M
Ln 12
Other incomeLn 4–11$1.1M
Gifts and grantsLn 1h$729K
Investment incomeLn 3$9K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.2M
Managementcol C$192K
Fundraisingcol D$4K
Owns and owesPt X
$7.8M
net assets · Ln 32
Cash and savingsLn 1–2$1.7M
Total assetsLn 16$7.8M
LiabilitiesLn 26$0
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$729K
Fundraising eventsLn 1c$106K
Investment incomeLn 3$9K
Other incomeLn 4–11$1.1M
Total revenueLn 12$1.9M
Assets in detailPt X, end of year
CashLn 1$1.2M
SavingsLn 2$426K
Cash and savings togetherLn 1–2$1.7M
InvestmentsLn 11–13$3.4M
Land, buildings, equipmentLn 10c$2.8M
Total assetsLn 16$7.8M
LiabilitiesLn 26$0
Net assetsLn 32$7.8M
OperationsPt I, VI
EmployeesI 541
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 FY23End FY23
Cash and savingsLn 1–2$1.4M$1.7M
InvestmentsLn 11–13$2.9M$3.4M
Land, buildings, equipmentLn 10c$2.6M$2.8M
Total assetsLn 16$6.8M$7.8M
LiabilitiesLn 26$0$0
Net assetsLn 32$6.8M$7.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$94K$94K
Other salaries and wagesLn 7$306K$306K
Pension plan contributionsLn 8$2K$2K
Payroll taxesLn 10$35K$27K$8K
Accounting feesLn 11c$11K$9K$2K
Advertising and promotionLn 12$13K$10K$4K
Office expensesLn 13$20K$10K$10K
Information technologyLn 14$936$936
OccupancyLn 16$110K$110K
TravelLn 17$10K$10K
Conferences, conventions and meetingsLn 19$18K$18K
Depreciation, depletion and amortizationLn 22$106K$106K
InsuranceLn 23$55K$6K$49K
Other expenses (24a–d)Ln 24$568K$568K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$1.4M$1.2M$192K$4K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest $3.1M$1.7M$1.4M$13.0M 990 PDF
FY2025 $3.7M$1.4M$2.2M$10.6M 990 PDF
FY2024 $1.1M$1.0M$62K$8.1M 990 PDF
FY2023 Viewing $1.9M$1.4M$519K$7.8M 990 PDF
FY2022 $1.6M$776K$793K$6.8M 990 PDF
FY2021 $574K$691K−$117K$5.4M 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 $1,871,740 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $482,982$728,580
I-9 Program service revenue$0
I-10 Investment incomePrior year $7,949$9,426
I-11 Other revenuePrior year $1,078,202$1,133,734
I-12 Total revenuePrior year $1,569,133$1,871,740
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $406,647$437,105
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $369,803$915,170
I-18 Total expensesPrior year $776,450$1,352,275
I-19 Revenue less expensesPrior year $792,683$519,465
Part VI · Governance 12 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $1,871,740 across 8 lines filed
VIII-1b Membership dues$7,498
VIII-1c Fundraising events$105,873
VIII-1d Related organizations$10,142
VIII-1f All other contributions, gifts and grants$605,067
VIII-1h Total contributions, gifts and grants$728,580
VIII-3 Investment incomeExcluded from tax $9,426$9,426
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $1,133,734$1,133,734
VIII-12 Total revenueExcluded from tax $1,143,160$1,871,740
Part IX · Statement of functional expenses $1,352,275 across 15 lines filed
IX-5 Pay of current officers, directors and key staffManagement $93,814$93,814
IX-7 Other salaries and wagesPrograms $306,328$306,328
IX-8 Pension plan contributionsPrograms $2,286$2,286
IX-10 Payroll taxesPrograms $26,600 · Management $8,077$34,677
IX-11c Accounting feesPrograms $9,461 · Management $1,842$11,303
IX-12 Advertising and promotionPrograms $9,666 · Fundraising $3,796$13,462
IX-13 Office expensesPrograms $10,108 · Management $10,377$20,485
IX-14 Information technologyManagement $936$936
IX-16 OccupancyPrograms $109,848$109,848
IX-17 TravelManagement $10,056$10,056
IX-19 Conferences, conventions and meetingsManagement $18,483$18,483
IX-22 Depreciation, depletion and amortizationPrograms $105,826$105,826
IX-23 InsurancePrograms $6,414 · Management $48,894$55,308
IX-24 Other expenses (24a–d)Programs $567,953$567,953
IX-24e All other expensesPrograms $1,510$1,510
IX-25 Total functional expensesPrograms $1,156,000 · Management $192,479 · Fundraising $3,796$1,352,275
Part X · Balance sheet $7,795,066 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $929,086$1,239,680
X-2 Savings and temporary cash investmentsStart of year $421,640$425,700
X-10c Land, buildings and equipment, netStart of year $2,560,529$2,765,340
X-13 Program-related investmentsStart of year $2,913,559$3,364,346
X-16 Total assetsStart of year $6,824,814$7,795,066
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $6,223,246$6,488,696
X-28 Net assets with donor restrictionsStart of year $601,568$1,306,370
X-32 Total net assets or fund balancesStart of year $6,824,814$7,795,066
X-33 Total liabilities and net assetsStart of year $6,824,814$7,795,066
Part XI · Reconciliation of net assets $7,795,066 net assets at year end
XI-1 Total revenue$1,871,740
XI-2 Total expenses$1,352,275
XI-3 Revenue less expenses$519,465
XI-4 Net assets at start of year$6,824,814
XI-5 Net unrealized gains (losses) on investments$450,787
XI-10 Net assets at end of year$7,795,066

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

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