Benev & Prot Order of Elks #1279

Nonprofit profile at a glance

EIN
620882761
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Trenton, TN, USA
Phone
7318559969
Rating
48
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$177,359
Expenses
$150,180
Assets
$249,044
Liabilities
$18,892

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Highest reported compensation

  • JAMEY BOWERS (SECRETARY): $2,800 total reported compensation
  • LISA DORROUGH (TREASURER): $1,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Contributions, youth activities, and community service

Operating model

Revenue model
Earned-program. 73% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell 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: 11
  • Transparency & Controls: 81
  • Accountability: 60
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 10.7%; rating input score 11
  • Program expense ratio: 12.6%; rating input score 13
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th 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: 84.6%; rating input score 85; 22nd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.3%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 1.66; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 2.7%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 0.5% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 5.2% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 7.3% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 10.7% of revenue deployed · 12.6% of spending went to programs
  • Governance: 11 of 13 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $3K · 7 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2016 to 2024
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 11/100.
  • High — Financial Efficiency: Program expense ratio scored 13/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 1/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.