B P O Elks of USA Tyler 215

Nonprofit profile at a glance

EIN
750136280
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Tyler, TX, USA
Phone
9035926508
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$37,452
Expenses
$42,149
Assets
$1,223,517
Liabilities
$3,706

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

Leadership & pay

11 people listed

Highest reported compensation

  • LAURIE MANUELE (SECRETARY): $1,800 total reported compensation
  • SHERRY BALLARD (TREASURER): $1,500 total reported compensation

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

Overview

Mission

To inculcate the principles of charity, justice, brotherly love and fidelity.

What it reported doing in 2025

Beacon/spotlight grant: built driveway and covered area for dogs at the east Texas society for prevention of cruelty to animals.

Operating model

Revenue model
Investment-supported. 70% of the money available for current operations came from recurring investment income.
Distribution model
Hybrid. The nonprofit split its reported program spending across 75% for direct work, and 25% for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 82
  • Accountability: 74
  • Sustainability: 49
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 19th 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12.5%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 29.03; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 7.8%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: -1.8% per year; rating input score 0; 43rd percentile among comparable filings
  • Revenue growth: -0.1% per year; rating input score 0; 56th percentile among comparable filings
  • Asset growth: 0.3% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 59 of 7 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $10K in reported program spending
  • Leadership: top reported pay $2K · 11 people listed
  • Highest-paid contractors: 1 contractor listed · $600 reported
  • Consistency: 20 of 22 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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 — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D other liabilities reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.