Benevolent & Protective Order of Elks Lodge 1318

Nonprofit profile at a glance

EIN
570122798
IRS 990 coverage
2021–2025
Forms available
Form 990 2025
Location
Rock Hill, SC, USA
Phone
8033282458
Rating confidence
Limited
Sector
Fraternal Societies

Reported finances

Revenue
$55,483
Expenses
$61,742
Assets
$2,831,954
Liabilities
$199,232

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

Leadership & pay

4 people listed

Highest reported compensation

  • Matt Helms (Riverpark Assistant): $15,000 total reported compensation
  • Shelia Fields (Secretary): $5,400 total reported compensation
  • Kim Beckstege (Riverpark Assistant): $4,200 total reported compensation

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

Overview

Mission

To inculcate the principles of charity, justice, brotherly love, and fidelity to recognize a belief in god, to promote the welfare and enhance the happiness of its members and quicken the spirit of patriotism.

What it reported doing in 2025

Contributions to community.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Hybrid. The nonprofit split its reported program spending across 68% for direct work, and 32% for grants.

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: 54
  • Transparency & Controls: 91
  • Accountability: 74
  • Sustainability: 48
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 71.9%; rating input score 72
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 19th 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 8 controls in place; rating input score 38
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -11.3%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 45.87; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 44.7%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: -1% per year; rating input score 0; 45th percentile among comparable filings
  • Revenue growth: -21% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 71.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $44K in reported program spending
  • Leadership: top reported pay $15K · 4 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.