Benevolent & Protective Order of Elks Elks Lodge 1927

Nonprofit profile at a glance

EIN
620550797
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Athens, TN, USA
Phone
4235065909
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$74,401
Expenses
$87,931
Assets
$247,766
Liabilities
$24,301

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

Leadership & pay

9 people listed

People named in this filing

  • CHRIS ANTHON (LODGE SECRET)
  • JESSE CONTRERAS (LEADING KNIG)
  • TONY HESTER (TRUSTEE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To promote the welfare and happiness of its members; to perpetuate itself as a fraternal organization; to serve the community through benevolent programs for youth and veterans.

What it reported doing in 2025

The lodge invests in the community through a number of youth oriented programs. The drug awareness education program teaches primary grade students the dangers of drug use. Youth government day pairs local high school students with local elected government officials to learn about mcminn county and its government. Outstanding high school students are recognized for academic excellence and community service through the elks teen of the month/year program. The lodge also sponsors two local scholarships and supports the elks national foundation scholarships. Other sponsored youth activities/programs include, scouting, athletic teams/competition and the hoop shoot free-throw contest.

Operating model

Revenue model
Membership-supported. 72% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 38
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 73.9%; rating input score 74
  • Fundraising efficiency: $4.27 raised per $1 spent on fundraising; rating input score 35; 35th percentile among comparable filings

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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -18.2%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 2.82; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 7.5% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: -0.6% per year; rating input score 0; 54th percentile among comparable filings
  • Asset growth: -1.9% per year; rating input score 0; 28th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 73.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 35/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.