Benevolent & Protective Order of Elks 1200

Nonprofit profile at a glance

EIN
380341779
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-EZ 2016
Location
Grand Haven, MI, USA
Phone
6168420970
Rating
51
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$169,856
Expenses
$144,255
Assets
$411,550
Liabilities
$34,531

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

Leadership & pay

11 people listed

Executive titles in this filing

  • BILL KENDRO (PRESIDENT)

People named in this filing

  • BILL KENDRO (PRESIDENT)
  • ROBERTA EVEREST (SECRETARY)
  • ROGER PRESLEY (TREASURER)

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

Organization for promoting friendship and social relationships for the benefit of members.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - 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: 12
  • Transparency & Controls: 83
  • Accountability: 76
  • Sustainability: 61
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 12.8%; rating input score 13
  • Program expense ratio: 15.1%; rating input score 15
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • 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: 15.1%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 2.85; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -0.9% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: 8.1% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 12.8% of revenue deployed · 15.1% of spending went to programs
  • Governance: 11 of 11 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 23 of 25 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2016 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.

  • High — Financial Efficiency: Mission deployment rate scored 13/100.
  • High — Financial Efficiency: Program expense ratio scored 15/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX GrantsToDomesticOrgs column sum did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.