Benelovent & Protective Order Elks 1545

Nonprofit profile at a glance

EIN
146024897
IRS 990 coverage
2016–2022
Forms available
Form 990 2022
Location
Liberty, NY, USA
Phone
8452923434
Rating
59
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$236,989
Expenses
$227,198
Assets
$170,065
Liabilities
$40,524

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

11 people listed

Highest reported compensation

  • TANIA DEFRANK (SECRETARY): $3,600 total reported compensation
  • SAMANTHA DAVIS (TREASURER): $3,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Fraternal organization

What it reported doing in 2022

To raise funds for public service, charities, donations and youth activities.

Operating model

Revenue model
Earned-program. 82% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

MIXED - 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: 90
  • Accountability: 63
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 34.6%; rating input score 35
  • Program expense ratio: 32.9%; rating input score 33
  • 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; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • 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: 4.1%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 2.9%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 19.5% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 13.8% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 34.6% of revenue deployed · 32.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $4K · 11 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2016 to 2022
  • Contacts: How to reach this organization
  • Money network: 2 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 35/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 33/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Review — Sustainability: Operating margin scored 50/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.