Benevolent and Protective Order of Elks 142 Milwaukie-portland

Nonprofit profile at a glance

EIN
930459677
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Milwaukie, OR, USA
Phone
5036549588
Rating confidence
Limited
Sector
Community Service Clubs

Official website

Reported finances

Revenue
$2,150,234
Expenses
$1,828,094
Assets
$5,238,429
Liabilities
$697,201

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

Leadership & pay

11 people listed

Highest reported compensation

  • JENNIFER GORDON (SECRETARY): $46,439 total reported compensation
  • STEPHEN OLSON (TREASURER): $10,200 total reported compensation

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

Overview

Mission

The milwaukie-portland elks lodge is a fraternal social order dedicated to serving members and the greater community.

What it reported doing in 2025

The milwaukie-portland elks lodge is a fraternal organization. The lodge sponsors several charitable programs and events each year. The lodge operates a dining room, lounge, and swimming pool. These facilities are available for use by members in good standing and their guests.

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: 92
  • Accountability: 69
  • Sustainability: 64
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: 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: 15%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 2.87; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 3.1%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 7.7% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 12% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 9 of 9 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $46K · 11 people listed
  • Consistency: 10 of 10 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.