Benevolent & Protective Order of Elks
Nonprofit profile at a glance
- EIN
- 930324512
- IRS 990 coverage
- 2011–2011
- Forms available
- Form 990 2011
- Location
- Lebanon, OR, USA
- Phone
- 5412585262
- Rating confidence
- Limited
- Sector
- Community Service Clubs
Reported finances
- Revenue
- $215,206
- Expenses
- $232,146
- Assets
- $213,712
- Liabilities
- $23,662
Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.
Leadership & pay
17 people listed
Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Services to members/charity to community
What it reported doing in 2011
The lodge operates a facility to provide meals and beverages for its members. These include a daily lunch, nightly dinner and evening activities for members.
Operating model
- Revenue model
- Earned-program. 77% of the money available for current operations came from fees and other program revenue.
- 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
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 100
- Accountability: 82
- Sustainability: 38
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 60th 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: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- 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: -7.9%; rating input score 27; 27th percentile among comparable filings
- Total-asset coverage ratio: 0.92; rating input score 42; 42nd percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 37; 37th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 75; 75th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 17 of 17 board members independent · 4 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $162K in reported program spending
- Leadership: top reported pay $0 · 17 people listed
- Consistency: 16 of 16 current checks pass
- Schedules: 3 filed schedules
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- High — Sustainability: Operating margin scored 27/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.