Benevolent & Protective Order Elks 590

Nonprofit profile at a glance

EIN
420136070
IRS 990 coverage
2009–2025
Forms available
Form 990 2025
Location
Iowa City, IA, USA
Phone
3193513700
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,459,893
Expenses
$1,514,604
Assets
$4,325,570
Liabilities
$1,528,882

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

Leadership & pay

15 people listed

Highest reported compensation

  • PETER KESSLER (GENERAL MANAGER): $93,408 total reported compensation
  • NATHAN GREAZEL (Secretary): $2,331 total reported compensation
  • STEPHEN STEWART (FORMER TREAS.): $1,208 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 provide and maintain lodge, golf course, and related facilities for the benefit of members and guests.

What it reported doing in 2025

Maintained golf course, pro-shop, and related equipment for the benefit of members and guests.

Operating model

Revenue model
Earned-program. 73% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

SUPPORTED - 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: 36
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.5%; rating input score 44
  • Program expense ratio: 34.1%; rating input score 34
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.7%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 2.86; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.35; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 6.4%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 4.3% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 6.9% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 7.6% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 44.5% of revenue deployed · 34.1% of spending went to programs
  • Governance: 16 of 16 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $516K in reported program spending
  • Leadership: top reported pay $93K · 15 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 17 filing years from 2009 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 44/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 34/100.
  • High — Sustainability: Operating margin scored 21/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.