Benevolent & Protective Order of 1714 Elk's Lodge

Nonprofit profile at a glance

EIN
710285158
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Mountain Home, AR, USA
Phone
8704253266
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$364,720
Expenses
$331,016
Assets
$577,361
Liabilities
$88,296

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

Leadership & pay

11 people listed

Executive titles in this filing

  • ROGER LAMPKIN (PRESIDENT)

Highest reported compensation

  • LINDA BUSZKA (SECRETARY): $5,576 total reported compensation
  • ANITA SMYTHE (TREASURER): $4,200 total reported compensation

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

Overview

Mission

This is a fraternal organization for social activity. All expenses were incurred to promote membership or community activities and services.

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 95% 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

SUPPORTED - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 93
  • Accountability: 69
  • Sustainability: 48
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96.5%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st 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: 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: 9.2%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 1.74; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 3%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: -2.3% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -3.4% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: -1.2% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96.5% of spending went to programs
  • Governance: 11 of 11 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $6K · 11 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 13 filing years from 2013 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 — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.