Benevolent Protective Order of Elks

Nonprofit profile at a glance

EIN
237135951
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Milford, DE, USA
Phone
3024242401
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$226,627
Expenses
$208,425
Assets
$421,465
Liabilities
$26,269

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

Leadership & pay

15 people listed

Highest reported compensation

  • JEFFREY SPATZ (SECRETARY): $2,000 total reported compensation
  • JACKIE PETTIT (TREASURER): $2,000 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 support to the community, local civic associations and veterans while unifying the members in closer bonds of fraternity and bearing allegiance to the constitutions of the USA and the benevolent and protective order of elks

What it reported doing in 2025

Support youth programs, drug awareness, scholarships, special olympics and member assistance

Operating model

Revenue model
Other-operating. 65% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 71% for direct work, 20% for grants, and 9% for affiliated organizations.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 85
  • Accountability: 84
  • Sustainability: 49
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97.8%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 26th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 58.5%; rating input score 59; 47th percentile among comparable filings
  • 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: 8%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 2.02; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 1.9%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 10.4% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97.8% of spending went to programs
  • Governance: 483 of 483 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $204K in reported program spending
  • Leadership: top reported pay $2K · 15 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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 — Transparency & Controls: Grant itemization coverage scored 59/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Sustainability: Operating margin scored 53/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.