{"success":true,"data":{"_id":240571254,"filings":[{"Organization":{"value":null,"Person":["THERESA MICHEL","LORNA SPEARLY","EVAN EDWARDS","RICHARD GARIS","CATHY HOFFMAN","PATRICK CORBETT","ELIZABETH TOUKONEN","DALE MOORE","RAYMOND HOLSING","NICOLE WEAVER","EDWARD EVOCK","JANICE WATSON","JOHN LEITER","RUSTY KOLENO","DONALD TOWNSEND"],"Title":["EXALTED RULER","LEADING KNIGHT","LOYAL KNIGHT","LECTURING KNIGHT","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TREASURER","SECRETARY","INNER GUARD","CHAPLAIN","TILER","ESQUIRE"],"Hours":[10.0,10.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,3038,5100,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,3038,5100,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operates under the elks lodge system for the primary benefit of its members as well as community service and charitable activities.","year":2024,"name":"BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA","phone":8143552828,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LORNA SPEARLY","year_formation":1908,"state_legal_domicile":"PA","total_volunteers":25,"tax_period_begin":"2024-04-01T00:00:00","tax_period_end":"2025-03-31T00:00:00","address":"120 W HIGH ST, BELLEFONTE, PA, 16823, USA","city":"BELLEFONTE","state":"PA","country":"USA","zip_code":16823},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":15,"Number of independent voting members":13,"Number of employees total":12,"Total Gross UBI":6,"Net unrelated business taxable income":0,"Number of employees":12,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":162500,"Contributions":{"value":66028,"Other contributions":5685,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":60343,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":6,"Investment income total":6,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":96466,"Other total":5811,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":46847,"Net income":43808,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":167278,"Grant expense":{"value":20115,"Grants to domestic orgs":20115,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":9151,"Current officers":9151,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":138012,"Management services":0,"Legal":0,"Accounting":3403,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":20853,"Information technology":7853,"Royalties":0,"Occupancy":46256,"Travel":986,"Conferences and meetings":4210,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":129,"Insurance":8758,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":45564,"PER CAPITA - GRAND/STAT":33664,"MAINTENANCE":11872,"MISCELLANEOUS EXPENSES":28},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":167149,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":177499,"Non-interest bearing cash":82591,"Savings and temp cash investments":69123,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":4450,"Prepaid expenses deferred charges":4171,"Land, building, equipment":17164,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":44067,"Sum of Total Liabilities":0,"Accounts payable, accrued":140,"Grants payable":0,"Deferred, revenue":29839,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":14088},"Fund balance":{"value":133432,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.999228828656488,"percentile":0.9228839228891592},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.029403076923076924,"percentile":0.32011692633653027},"Liabilities to Assets Ratio":{"score":0.24826618741514037,"percentile":0.22529365832395168},"Operating Reserve Ratio":{"score":1.0611018783103576,"percentile":0.44051695758043385},"Officer Compensation Ratio":{"score":0.048649553437989455,"percentile":0.7634940736403121},"Program Expense Growth":{"score":0.7534496039399784,"percentile":0.9678577824697665},"Revenue Growth":{"score":0.15556150663306828,"percentile":0.8550247476728453},"Asset Growth":{"score":0.21094587826181127,"percentile":0.8577127514174363},"Independent Voting Board Pct":{"score":0.8666666666666667,"percentile":0.2182776831415857},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.692840652890657,"percentile":0.8365279219611778}},"source_xml":"202542259349302524_public.xml"},{"Organization":{"value":null,"Person":["NINA KING","RAY TREXLER","EVAN EDWARDS","JANICE WATSON","LIZ TOUKONEN","DALE MOORE","CATHY HOFFMAN","MARK JOHNSON","PATRICK CORBETT","ADAM RAWDING","RAY HOLSING","TERRE MICHEL"],"Title":["ESQUIRE","CHAPLAIN","TILER","INNER GUARD","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","EXALTED RULER","LEADING KNIGHT","LOYAL KNIGHT"],"Hours":[4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,10.0,10.0,4.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide national, state and local community service and charitable activities. operates under the elks lodge system for the benefit of its members.","year":2022,"name":"BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA","phone":8143552828,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2022-04-01T00:00:00","tax_period_end":"2023-03-31T00:00:00","address":"120 W HIGH ST, BELLEFONTE, PA, 16823, USA","city":"BELLEFONTE","state":"PA","country":"USA","zip_code":16823},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":155628,"Contributions":{"value":64889,"Other contributions":0,"Contributions from gifts and grants":6766,"Fundraising revenue":0,"Dues":58123,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":7,"Investment income total":7,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":90732,"Other total":6492,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":84240,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":156089,"Grant expense":{"value":32647,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":32647,"Foreign grants":0},"Total professional fundraising expense":{"value":3650,"Fundraising professional":0,"Fees to independent contractors":3650},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":6863,"Current officers":6863,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":112929,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":48100,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":2016,"Itemized Expenses":62813,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":94520,"Non-interest bearing cash":0,"Savings and temp cash investments":90627,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":3893},"Liabilities":{"value":50266,"Sum of Total Liabilities":50266,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":44254,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0029621918934896034,"percentile":0.3778209253142502},"Liabilities to Assets Ratio":{"score":0.5318027930596699,"percentile":0.12745254681408577},"Operating Reserve Ratio":{"score":0.6055519607403469,"percentile":0.29335974531648407},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.26137686527674886,"percentile":0.9316883599007909},"Asset Growth":{"score":0.00653190831885942,"percentile":0.34724168007026973},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.4382880308243275,"percentile":0.1886033529831615}},"source_xml":"202312499349201036_public.xml"},{"Organization":{"value":null,"Person":["Doug Linebaugh","Cathy Hoffman","Kathy Kiser","Nina King","Andrew Hanscom","Dale Moore","Edward Evock","Chris Shuey"],"Title":["Exalted Ruler","Head Trustee","Trustee","Trustee","Trustee","Trustee","Secretary","Treasurer"],"Hours":[4.0,4.0,4.0,4.0,4.0,4.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,5100,4051],"Direct compensation":[0,0,0,0,0,0,5100,4051],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Providenational,state,andlocalcommunityserviceandcharitableactivities.Operatesundertheelkslodgesystemforthebenefitofitsmembers.","year":2020,"name":"BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA","phone":null,"website":"N A","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2020-04-01T00:00:00","tax_period_end":"2021-03-31T00:00:00","address":"120 W HIGH ST, BELLEFONTE, PA, 168231625, USA","city":"BELLEFONTE","state":"PA","country":"USA","zip_code":168231625},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":86475,"Contributions":{"value":38939,"Other contributions":0,"Contributions from gifts and grants":9815,"Fundraising revenue":0,"Dues":29124,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":47536,"Other total":1513,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":46023,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":144816,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":3361,"Fundraising professional":0,"Fees to independent contractors":3361},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":9151,"Current officers":9151,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":132304,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":46081,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":449,"Itemized Expenses":85774,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":93294,"Non-interest bearing cash":0,"Savings and temp cash investments":79591,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":13703},"Liabilities":{"value":49395,"Sum of Total Liabilities":49395,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":43899,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.6746574154379879,"percentile":0.05773090108401222},"Liabilities to Assets Ratio":{"score":0.5294552704353978,"percentile":0.12801933851496067},"Operating Reserve Ratio":{"score":0.6442243950944647,"percentile":0.30809422061375524},"Officer Compensation Ratio":{"score":0.06319053143299083,"percentile":0.6947479105485734},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.32271277234627704,"percentile":0.0293913486226955}},"source_xml":"202112289349200401_public.xml"},{"Organization":{"value":null,"Person":["RAY HOLSING","THERESA MICHEL","THOMAS CRIST","EVAN EDWARDS","CATHY HOFFMAN","DALE MOORE","PAT CORBETT","LIZ TOUKONEN","MARK JOHNSON","CHRISTOPHER SHUEY","EDWARD EVOCK","JANICE WATSON","NICCI WEAVER","DONALD TOWNSEND","LORNA SPEARLY"],"Title":["EXALTED RULER","LEADING KNIGHT","LOYAL KNIGHT","LECTURING KNIGHT","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TREASURER","SECRETARY","INNER GUARD","TILER","CHAPLAIN","ESQUIRE"],"Hours":[10.0,10.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,4051,5100,0,0,0,9751],"Direct compensation":[0,0,0,0,0,0,0,0,0,4051,5100,0,0,0,9751],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operates under the elks lodge system for the primary benefit of its members as well as community service and charitable activities.","year":2023,"name":"BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA","phone":8143552828,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"RAY HOLSING","year_formation":1908,"state_legal_domicile":"PA","total_volunteers":25,"tax_period_begin":"2023-04-01T00:00:00","tax_period_end":"2024-03-31T00:00:00","address":"120 W HIGH ST, BELLEFONTE, PA, 16823, USA","city":"BELLEFONTE","state":"PA","country":"USA","zip_code":16823},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":15,"Number of independent voting members":14,"Number of employees total":15,"Total Gross UBI":52271,"Net unrelated business taxable income":0,"Number of employees":15,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":256554,"Contributions":{"value":147094,"Other contributions":2714,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":58954,"Campaigns":0,"Grant revenue":0,"Related organizations":85426},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":315,"Investment income total":315,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":109145,"Other total":6368,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":96455,"Net income":6322,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":162599,"Grant expense":{"value":32939,"Grants to domestic orgs":32939,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":11439,"Current officers":11439,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":118221,"Management services":0,"Legal":0,"Accounting":4426,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":21681,"Information technology":7009,"Royalties":0,"Occupancy":44441,"Travel":300,"Conferences and meetings":2615,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":5849,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":31900,"PER CAPITA - GRAND/STAT":29520,"PRINTING AND PUBLICATIO":1214,"MAINTENANCE":1166},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":162599,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":205813,"Non-interest bearing cash":128071,"Savings and temp cash investments":69123,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":4450,"Prepaid expenses deferred charges":4169,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":67604,"Sum of Total Liabilities":0,"Accounts payable, accrued":3743,"Grants payable":0,"Deferred, revenue":44165,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":19696},"Fund balance":{"value":138209,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.36621919751787146,"percentile":0.8704117387748413},"Liabilities to Assets Ratio":{"score":0.32847293416839557,"percentile":0.19023266522787197},"Operating Reserve Ratio":{"score":1.265770392191834,"percentile":0.490580626438511},"Officer Compensation Ratio":{"score":0.11624917742421541,"percentile":0.5009838601995461},"Program Expense Growth":{"score":1.2,"percentile":0.9924014632378207},"Revenue Growth":{"score":0.31288681566913373,"percentile":0.9499447205384547},"Asset Growth":{"score":0.2777036815128223,"percentile":0.9077179801543501},"Independent Voting Board Pct":{"score":0.9333333333333333,"percentile":0.25846041760016036},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8092116114166934,"percentile":0.9641247480442998}},"source_xml":"202442229349300519_public.xml"},{"Organization":{"value":null,"Person":["Ray Holsing","Cathy Hoffman","Thomas Stoner","Kathy Kiser","Andrew Hanscom","Edward Evock","Chris Shuey"],"Title":["Exalted Rule","Head Trustee","Trustee","Trustee","Trustee","Secretary","Treasurer"],"Hours":[10.0,10.0,4.0,4.0,4.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,5100,4051],"Direct compensation":[0,0,0,0,0,5100,4051],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Providenational,state,andlocalcommunityserviceandcharitableactivities.Operatesundertheelkslodgesystemforthebenefitofitsmembers.","year":2021,"name":"BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA","phone":null,"website":"N A","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2021-04-01T00:00:00","tax_period_end":"2022-03-31T00:00:00","address":"120 W HIGH ST, BELLEFONTE, PA, 168231625, USA","city":"BELLEFONTE","state":"PA","country":"USA","zip_code":168231625},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":154755,"Contributions":{"value":65060,"Other contributions":0,"Contributions from gifts and grants":9486,"Fundraising revenue":0,"Dues":55574,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":8,"Investment income total":8,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":89687,"Other total":6386,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":83301,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":153939,"Grant expense":{"value":38855,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":38855,"Foreign grants":0},"Total professional fundraising expense":{"value":1145,"Fundraising professional":0,"Fees to independent contractors":1145},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":9151,"Current officers":9151,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":104788,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":24796,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":2394,"Itemized Expenses":77598,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":93727,"Non-interest bearing cash":0,"Savings and temp cash investments":88856,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":4871},"Liabilities":{"value":49012,"Sum of Total Liabilities":49012,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":44715,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.005272850634874479,"percentile":0.41137213174124493},"Liabilities to Assets Ratio":{"score":0.5229229570988082,"percentile":0.12961852276097818},"Operating Reserve Ratio":{"score":0.6088580541643118,"percentile":0.2946189760883575},"Officer Compensation Ratio":{"score":0.05944562456557467,"percentile":0.7118566753290645},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.4115591387190111,"percentile":0.14053223523078132}},"source_xml":"202202169349200700_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["THERESA MICHEL","LORNA SPEARLY","EVAN EDWARDS","RICHARD GARIS","CATHY HOFFMAN","PATRICK CORBETT","ELIZABETH TOUKONEN","DALE MOORE","RAYMOND HOLSING","NICOLE WEAVER","EDWARD EVOCK","JANICE WATSON","JOHN LEITER","RUSTY KOLENO","DONALD TOWNSEND"],"Title":["EXALTED RULER","LEADING KNIGHT","LOYAL KNIGHT","LECTURING KNIGHT","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TRUSTEE","TREASURER","SECRETARY","INNER GUARD","CHAPLAIN","TILER","ESQUIRE"],"Hours":[10.0,10.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,3038,5100,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,3038,5100,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operates under the elks lodge system for the primary benefit of its members as well as community service and charitable activities.","year":2024,"name":"BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA","phone":8143552828,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LORNA SPEARLY","year_formation":1908,"state_legal_domicile":"PA","total_volunteers":25,"tax_period_begin":"2024-04-01T00:00:00","tax_period_end":"2025-03-31T00:00:00","address":"120 W HIGH ST, BELLEFONTE, PA, 16823, USA","city":"BELLEFONTE","state":"PA","country":"USA","zip_code":16823},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":15,"Number of independent voting members":13,"Number of employees total":12,"Total Gross UBI":6,"Net unrelated business taxable income":0,"Number of employees":12,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":162500,"Contributions":{"value":66028,"Other contributions":5685,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":60343,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":6,"Investment income total":6,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":96466,"Other total":5811,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":46847,"Net income":43808,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":167278,"Grant expense":{"value":20115,"Grants to domestic orgs":20115,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":9151,"Current officers":9151,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":138012,"Management services":0,"Legal":0,"Accounting":3403,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":20853,"Information technology":7853,"Royalties":0,"Occupancy":46256,"Travel":986,"Conferences and meetings":4210,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":129,"Insurance":8758,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":45564,"PER CAPITA - GRAND/STAT":33664,"MAINTENANCE":11872,"MISCELLANEOUS EXPENSES":28},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":167149,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":177499,"Non-interest bearing cash":82591,"Savings and temp cash investments":69123,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":4450,"Prepaid expenses deferred charges":4171,"Land, building, equipment":17164,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":44067,"Sum of Total Liabilities":0,"Accounts payable, accrued":140,"Grants payable":0,"Deferred, revenue":29839,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":14088},"Fund balance":{"value":133432,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.999228828656488,"percentile":0.9228839228891592},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.029403076923076924,"percentile":0.32011692633653027},"Liabilities to Assets Ratio":{"score":0.24826618741514037,"percentile":0.22529365832395168},"Operating Reserve Ratio":{"score":1.0611018783103576,"percentile":0.44051695758043385},"Officer Compensation Ratio":{"score":0.048649553437989455,"percentile":0.7634940736403121},"Program Expense Growth":{"score":0.7534496039399784,"percentile":0.9678577824697665},"Revenue Growth":{"score":0.15556150663306828,"percentile":0.8550247476728453},"Asset Growth":{"score":0.21094587826181127,"percentile":0.8577127514174363},"Independent Voting Board Pct":{"score":0.8666666666666667,"percentile":0.2182776831415857},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.692840652890657,"percentile":0.8365279219611778}},"source_xml":"202542259349302524_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}