Benevolent and Protective Order of Elks of the USA 1682 Boulder City

Nonprofit profile at a glance

EIN
880060184
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Boulder City, NV, USA
Phone
7022931023
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$512,708
Expenses
$466,594
Assets
$1,701,748
Liabilities
$117,258

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

Leadership & pay

15 people listed

Highest reported compensation

  • LAURIE GLAVIN (SECRETARY): $141 total reported compensation
  • JIM FISCHER (TREASURER): $141 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 provide service to the community and allow the national organization to service the needs of the community

What it reported doing in 2025

The lodge rents space to the lodge club and rv park as well as renting out the hall and kitchen for outside functions. This income is used to pay lodge operating expenses.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 36
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.4%; rating input score 39
  • Program expense ratio: 41.6%; rating input score 42
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • 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: Fail

Sustainability

  • Operating margin: 9%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 3.65; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 0.1%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 15.7% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 10.2% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 39.4% of revenue deployed · 41.6% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $141 · 15 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 39/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 42/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Review — Sustainability: Operating margin scored 54/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.