Benevolent & Protective Order of Elks 400

Nonprofit profile at a glance

EIN
390159955
IRS 990 coverage
2017–2025
Forms available
Form 990 2025
Location
Waukesha, WI, USA
Phone
2627179488
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$342,574
Expenses
$283,773
Assets
$423,142
Liabilities
$275,958

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

Leadership & pay

12 people listed

Highest reported compensation

  • ARLYN CLARKSEN (SECRETARY): $2,083 total reported compensation
  • ROBERT SCHWINGLE (TREASURER): $1,500 total reported compensation
  • JASON SOMERS (TRUSTEE): $5 total reported compensation

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

Overview

Mission

To inculcate the principles of charity, justic, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of it members; tocultivate good fellowship; to perpeturate itself as a franternal organization, and to provide for its govt.

What it reported doing in 2025

Providing sporting and drug awareness programs for children.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 73% for direct work, 23% for grants, and 4% for affiliated organizations.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 60
  • Accountability: 63
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.4%; rating input score 79
  • Program expense ratio: 77.4%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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; 64th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • 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: 17.2%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 1.49; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.65; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 58.4% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 7% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 79.4% of revenue deployed · 77.4% of spending went to programs
  • Governance: 11 of 11 board members independent · 1 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $220K in reported program spending
  • Leadership: top reported pay $2K · 12 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 9 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.