Benevolent & Protective Order Elk's 513 Jefferson City

Nonprofit profile at a glance

EIN
440234605
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Jefferson City, MO, USA
Phone
5736369533
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$450,075
Expenses
$510,163
Assets
$310,149
Liabilities
$116,419

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

Leadership & pay

3 people listed

Highest reported compensation

  • JULIA JOHNSON (TREASURER): $1,604 total reported compensation
  • HOLLY KOLB (SECRETARY): $1,604 total reported compensation

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

Overview

Mission

Benevolent & fraternal organization significant activities are veterans programs, youth programs, and assisting family hardships.

What it reported doing in 2025

Youth activities: sponsor and host various youth activities, scholarships, to local youth who demonstrate leadership potential. Special learning center: donations helps physically challenged children. Flag day activities: stresses the patriotic aspects of membership. Athletic programs: sponsor athletic programs emphasising the fraternal and social aspects of membership.

Operating model

Revenue model
Earned-program. 80% of the money available for current operations came from fees and other program revenue.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 82
  • Accountability: 84
  • Sustainability: 21
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.3%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th 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: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -13.4%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 0.61; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.38; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 0.6%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 25.2% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 6.9% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: -3.1% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.3% of spending went to programs
  • Governance: 758 of 11 board members independent · 5 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $507K in reported program spending
  • Leadership: top reported pay $2K · 3 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 16/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.