Benevolent & Protective Order of Elks of the USA

Nonprofit profile at a glance

EIN
431277674
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
St Clair, MO, USA
Phone
6366299953
Rating
37
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$192,466
Expenses
$224,678
Assets
$455,681
Liabilities
$22,595

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

Leadership & pay

11 people listed

Highest reported compensation

  • Sharon Copling (Treasurer): $500 total reported compensation
  • Lorraine Bishop (Secretary): $500 total reported compensation

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

Overview

Mission

Operates under the lodge system for the exclusive benefit of it's members.

What it reported doing in 2025

Awards scholarships, supports local youth programs, supports local schools and other charities.

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

REVIEW - 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: 0
  • Transparency & Controls: 61
  • Accountability: 69
  • Sustainability: 31
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 26th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 3.7%; rating input score 4; 41st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: -16.7%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 2.03; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 0.4%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 13% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: -0.3% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: 0.5% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 11 of 11 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $500 · 11 people listed
  • Consistency: 14 of 16 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 4/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.