Benevolent and Protective Order of 1986 Bpoe

Nonprofit profile at a glance

EIN
381604637
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Farmington Hills, MI, USA
Phone
2484761986
Rating confidence
Limited

Reported finances

Revenue
$130,524
Expenses
$112,667
Assets
$199,400
Liabilities
$1,299

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

Leadership & pay

11 people listed

Highest reported compensation

  • TOM KILLIANY (SECRETARY): $2,400 total reported compensation
  • DONALD MCGEE (TREASURER): $2,400 total reported compensation

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

Overview

Mission

Engagement in local charitable programs and direct involvment in the national programs put forth by the national lodge of the benevolent and protective order of elks.

What it reported doing in 2024

Throughout the year the organization solicited donations and volunteer time from its members in addition to conducting internal fundraisers to generate funds that the organization expended directly for the benefit of the community. These benefits included national and local scholarship awards; conducting drug awareness programs; providing donations in support of the cystic fibrosis program; giving financial aid to local families ofhandicapped children to help defray the costs of wheelchairs, educational requirements, etc.; farmington youth assistance; and providing donations in response to various other local charitable requests. The lodge members are also active in many patriotic endeavors such as visiting institutionalized veterans and providing them with personal items; and engaging in various patriotic programs such as the flag day observance. Notwithstanding the funds made available, none of the foregoing could have been accomplished without the selfless personal time and effort expended by the members of the organization, as all of the organization's programs are initiated, planned and conducted by member volunteers. Thus 100% of all funds raised are used for their intended purpose.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 64
  • Accountability: 74
  • Sustainability: 57
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 5th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 22.8%; rating input score 23; 39th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.7%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 1.77; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 4.3%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: -107.1% per year; rating input score 0; 0th percentile among comparable filings
  • Revenue growth: 12.4% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 6.2% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 11 of 11 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $2K · 11 people listed
  • Consistency: 10 of 11 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 4 filing years from 2020 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 — Transparency & Controls: Grant itemization coverage scored 23/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.