Benevolent & Protective Order Elks #37

Nonprofit profile at a glance

EIN
314126550
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Grove City, OH, USA
Phone
6148752375
Rating
58
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$533,958
Expenses
$337,285
Assets
$1,378,993
Liabilities
$87,815

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

Leadership & pay

16 people listed

Highest reported compensation

  • Therese Gillespie (Treasurer): $224 total reported compensation
  • Tammy Byrd (Secretary): $105 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 support charities and community service as well as provide social activities for members and guests in accordance with the provision under 501(c)(8) for fraternal organizations.

What it reported doing in 2025

Supports local charities and community service.

Operating model

Revenue model
Other-operating. 64% of the money available for current operations came from other operating revenue.
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

MIXED - Most voting board members are independent and program spending has grown recently. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 48
  • Accountability: 63
  • Sustainability: 76
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.3%; rating input score 51
  • Program expense ratio: 81.2%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 75%; rating input score 75; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 15th 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: 1 of 8 controls in place; rating input score 12
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 36.8%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 4.09; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 0.1%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 68.3% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 14.8% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 7.7% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 51.3% of revenue deployed · 81.2% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $224 · 16 people listed
  • Consistency: 20 of 24 current checks pass · 4 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 9 filing years from 2016 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 — Financial Efficiency: Mission deployment rate scored 51/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.