Benevolent & Protective Order of Elks #2310

Nonprofit profile at a glance

EIN
042376726
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Chelmsford, MA, USA
Phone
9782567611
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$742,805
Expenses
$745,691
Assets
$2,955,232
Liabilities
$588,208

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

Leadership & pay

14 people listed

Highest reported compensation

  • Warren Daniels (Treasurer): $10,316 total reported compensation
  • Brigit Shea (Secretary): $10,016 total reported compensation

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

Overview

Mission

Provide members of the community with a gathering place.

Operating model

Revenue model
Other-operating. 79% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 88% 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 - 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: 41
  • Transparency & Controls: 100
  • Accountability: 64
  • Sustainability: 46
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.3%; rating input score 53
  • Program expense ratio: 33.7%; 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 81.8%; rating input score 82; 22nd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.4%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 3.96; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 2.7%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 10.2% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: -3.7% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 8.2% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 53.3% of revenue deployed · 33.7% of spending went to programs
  • Governance: 9 of 11 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $10K · 14 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2020 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 53/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 34/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.