Benevolent and Protective Order of Elks Phoenix Lodge No 335

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

7 people listed

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Charitable and fraternal activities for the benefit of members and the community at large.

Scholarship award program based on grades, activities, financial need and essays submitted by high school students.

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.

Includes noncash contributions: Reported contributions include donated property or goods.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 90.9%; rating input score 91; 8th percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: 95.1%; rating input score 95; 42nd percentile among comparable filings
Major donor itemization: Yes; rating input score 100
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail

Operating margin: 4.4%; rating input score 48; 48th percentile among comparable filings
Total-asset coverage ratio: 5.35; rating input score 85; 85th percentile among comparable filings
Liabilities to assets ratio: 0.04; rating input score 55; 55th percentile among comparable filings
Officer compensation ratio: 3.5%; rating input score 56; 56th percentile among comparable filings

Program expense growth: Limited
Revenue growth: 3.4% per year; rating input score 100; 33rd percentile among comparable filings
Asset growth: 0.6% per year; rating input score 100; 20th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
Programs: 4 filed program accomplishments
Leadership: top reported pay $15K · 7 people listed
Consistency: 12 of 13 current checks pass · 1 finding to review
Schedules: 5 filed schedules · includes major donors and grants
Filing history: 15 filing years from 2010 to 2024
Contacts: How to reach this organization
Money network: 4 filed money-flow records
Related organizations: 2 filed related-organization links
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.

Signals prioritize questions for review. They are not findings of misconduct.

Review — Accountability: Governance controls: 3 of 7 not reported.
Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
Moderate — Sustainability: Operating margin scored 48/100.
Review — Sustainability: Liabilities to assets ratio scored 55/100.
Review — Sustainability: Officer compensation ratio scored 56/100.