Benevolent & Protective Order of Elks

Nonprofit profile at a glance

EIN
940317341
IRS 990-EZ coverage
2009–2023
Forms available
Form 990 2014, Form 990-EZ 2023
Location
Susanville, CA, USA
Phone
5303100303
Rating
39
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$59,049
Expenses
$75,568
Assets
$134,271
Liabilities
$16,693

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

14 people listed

People named in this filing

  • MARK SOLOMONSPENCER WAGNER (EXALTED RULER)
  • SPENCER WAGNER (LEADING KNIGHT)
  • CAROL JEAN CURRY (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-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To believe in the goodness in thyself as in others. To protect childhood with tenderness, old age with respect, and to cherish with reverence the memory of those who have passed. To observe faithfully the golden rule. To enjoy the good things of earth, keep within the glorious sunshine of youth, and remain always of good cheer.

What it reported doing in 2023

Provided wholesome food drink and social activity to members and the community through meetings and events. Annually provided college scholorship(s) to graduating high school student(s). Made medical contributions to youth through elk state programs.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 9
  • Transparency & Controls: 82
  • Sustainability: 30
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 15.5%; rating input score 15
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -28%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 1.78; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 12.7%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: -3.1% per year; rating input score 0; 41st percentile among comparable filings
  • Revenue growth: -7.5% per year; rating input score 0; 30th percentile among comparable filings
  • Asset growth: -1.9% per year; rating input score 0; 32nd percentile among comparable filings

Details

  • Where the money goes: 15.5% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2009 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 15/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.