Auburn Mass Lodge 2118 Benevolent & Protective Order of Elks Inc

Nonprofit profile at a glance

EIN
042307911
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Auburn, MA, USA
Phone
5088329303
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$960,756
Expenses
$918,223
Assets
$3,135,926
Liabilities
$185,974

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

14 people listed

Highest reported compensation

  • Mark W Cronin (Secretary): $10,500 total reported compensation
  • Linda Warner (Treasurer): $5,000 total reported compensation
  • David Meyers (Tiler): $100 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Fraternal Organization

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 76% for direct work, and 24% for affiliated organizations.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 30
  • Transparency & Controls: 100
  • Accountability: 69
  • Sustainability: 54
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.4%; rating input score 38
  • Program expense ratio: 28.4%; rating input score 28
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.4%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 3.42; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 1.7%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: -12.4% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 5.5% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 38.4% of revenue deployed · 28.4% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 8 filing controls reported
  • Programs: Filed program service accomplishments
  • Leadership: top reported pay $10K · 14 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 38/100.
  • High — Financial Efficiency: Program expense ratio scored 28/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.