Benevolent and Protective Order of Elks No 132
Nonprofit profile at a glance
- EIN
- 344186423
- IRS 990 coverage
- 2009–2011
- Forms available
- Form 990 2011
- Location
- Bellefontaine, OH, USA
- Phone
- 9375923676
- Rating confidence
- Limited
- Sector
- Community Service Clubs
Reported finances
- Revenue
- $123,267
- Expenses
- $213,996
- Assets
- $208,297
- Liabilities
- $141,500
Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.
Leadership & pay
7 people listed
Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
See page 1.
What it reported doing in 2011
See enclosed information on page 1
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: 100
- Accountability: 26
- Sustainability: 21
- Growth: 0
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; 60th 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; 7th percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -73.6%; rating input score 3; 3rd percentile among comparable filings
- Total-asset coverage ratio: 0.97; rating input score 43; 43rd percentile among comparable filings
- Liabilities to assets ratio: 0.68; rating input score 14; 14th percentile among comparable filings
- Officer compensation ratio: 0.6%; rating input score 49; 49th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -21.6% per year; rating input score 0; 15th percentile among comparable filings
- Asset growth: -15.6% per year; rating input score 0; 15th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 0 of 412 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $112K in reported program spending
- Leadership: top reported pay $1K · 7 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 3 filed schedules
- Filing history: 3 filing years from 2009 to 2011
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Independent voting board scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Sustainability: Operating margin scored 3/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
- High — Sustainability: Liabilities to assets ratio scored 14/100.
- Moderate — Sustainability: Officer compensation ratio scored 49/100.