If you have access to reports in Leader and Clerk Resources, you can look under the quarterly report or unit statistics to see how many Melchizedek priesthood holders you have. I would suspect that many wards in Utah or other areas with a lot of Church members have more than 96 elders.
Note that by current policy (General Handbook 8.1.2), prospective elders and all high priests who are not currently serving in a high priest calling are also members of the elders quorum.
The General Handbook doesn't mention the number 96 in the section about splitting the elders quorum (General Handbook 8.1.3), so I'm not sure if actually having 96 members is still required, or if it was just the policy at the time Doctrine and Covenants 107 was received. The General Handbook today says "a very large number of active Melchizedek Priesthood holders."
Interestingly, the General Handbook has provision for splitting the deacons quorum at more than 12 deacons, and the teachers quorum at more than 24 teachers, but does not have provision for splitting the priests quorum (see General Handbook 10.1.5). I'm not sure how splitting the priests quorum would work with only one bishopric. Having 48 priests would be a strong case for splitting the ward, for that reason.
Samuel Bradshaw • If you desire to serve God, you are called to the work.