Benevolent and Protective Order of Elks #115

Nonprofit profile at a glance

EIN
230400960
IRS 990 coverage
2020–2021
Forms available
Form 990 2021
Location
Reading, PA, USA
Phone
6103344499
Rating
41
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$6,022
Expenses
$9,632
Assets
$230,762
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

10 people listed

People named in this filing

  • Thomas J Spencer (Trustee - Two Year)
  • David C Sassaman (Trustee - One Year)
  • Deborah Demarco (Trustee - Three Year)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To inculcate the principles of Charity, Justice, Brotherly Love and Fidelity to recognize a belief in God to promote the welfare and enhance the happiness of its Members to quicken the spirit of American patriotism to cultivate good fellowship to perpetuate itself as a fraternal organization, and to provide for its government.

What it reported doing in 2021

Promote Elkdom through programs such as Elks Home Service Program, Elks National Foundation, Elks Legacy Trust Fund and the Elks Scholarship Fund.

Operating model

Revenue model
Membership-supported. 83% of the money available for current operations came from membership dues.
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. 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: 15
  • Transparency & Controls: 80
  • Accountability: 42
  • Sustainability: 51
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 19.3%; rating input score 19
  • Program expense ratio: 11.8%; rating input score 12
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 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: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -59.9%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 23.96; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -149.7% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -189.4% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -1.6% per year; rating input score 0; 34th percentile among comparable filings

Details

  • Where the money goes: 19.3% of revenue deployed · 11.8% of spending went to programs
  • Governance: 0 of 10 board members independent · 7 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $1K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2020 to 2021
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 19/100.
  • High — Financial Efficiency: Program expense ratio scored 12/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 25/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.