Benevolent & Protective Order of Elks 2525

Nonprofit profile at a glance

EIN
382064495
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-EZ 2009
Location
Tawas City, MI, USA
Phone
9893626788
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$136,760
Expenses
$136,642
Assets
$186,608
Liabilities
$33,496

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

Leadership & pay

11 people listed

Highest reported compensation

  • AMI EDMONDS (SECRETARY): $1,700 total reported compensation
  • ERIC W PERROT (TREASURER): $1,200 total reported compensation

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

Overview

Mission

Fraternal order under the lodge system for which income obtained is for the exclusive benefit of its members.

What it reported doing in 2025

The organization provided for its 349 members a social gathering place to conduct social activities including fund raising events to raise money for handicap activities, youth scholarship activities and veterans rememberance.

Operating model

Revenue model
Earned-program. 63% of the money available for current operations came from fees and other program 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

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 83
  • Accountability: 79
  • Sustainability: 37
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91.9%; rating input score 92
  • 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: 75.9%; rating input score 76; 50th 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: 4 of 8 controls in place; rating input score 50
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.1%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 1.37; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 2.1%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 1.3% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 0.7% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: -2.9% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 91.9% of spending went to programs
  • Governance: 11 of 11 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $126K in reported program spending
  • Leadership: top reported pay $2K · 11 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 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 — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.