Ferndale Elks Lodge #1588
Legal name: Benevolent Protective Order Elk USA
Nonprofit profile at a glance
- EIN
- 381210535
- IRS 990 coverage
- 2011–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- Ferndale, MI, USA
- Phone
- 248-542-2626
- Rating
- 91
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Fraternal Societies
Reported finances
- Revenue
- $670,369
- Expenses
- $507,232
- Assets
- $1,353,247
- Liabilities
- $125,692
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
11 people listed
People named in this filing
- JOSHUA GARTNER (TRUSTEE)
- OSCAR RENAUTT (TRUSTEE)
- EDDIE STORER (ESTEEMED LOYAL KNIGHT)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To inculcrate the principles of Charity, Justice, Brotherly Love, and Fidelity; to promote the welfare and happiness of our members; to quicken the spirit of American patriotism; to cultivate good fellowship; and to serve the people and communities of the United States through benevolent programs—always living our motto: Elks Care. Elks Share.
What it reported doing in 2025
Provide place for promotion of welfare and happiness. Provide drinking establishment opened to its members only. One event is provided each year that is open to the public and is reported on form 990t. Provide place for social and recreational activities. Provide gaming to members only. Gaming is closed when one event is opened to the public. Promote the social welfare of the community and members through various events.
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 85% 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 liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 100
- Accountability: 82
- Sustainability: 71
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- 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: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 24.3%; rating input score 77; 77th percentile among comparable filings
- Total-asset coverage ratio: 2.67; rating input score 72; 72nd percentile among comparable filings
- Liabilities to assets ratio: 0.09; rating input score 36; 36th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings
Growth
- Program expense growth: 10.4% per year; rating input score 100; 59th percentile among comparable filings
- Revenue growth: 11.6% per year; rating input score 100; 66th percentile among comparable filings
- Asset growth: 16.9% per year; rating input score 100; 73rd percentile among comparable filings
Details
- What they do: 13 programs and campaigns described on the official site · 2 operating locations identified
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 11 of 11 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $507K in reported program spending
- Leadership: top reported pay $0 · 11 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 3 filed schedules
- Filing history: 15 filing years from 2011 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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: 3 of 7 not reported.
- Moderate — Sustainability: Liabilities to assets ratio scored 36/100.