Benevolent & Protective Order of Elks Madisonville Lodge No 738

Nonprofit profile at a glance

EIN
610398025
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Madisonville, KY, USA
Phone
2708213702
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$510,571
Expenses
$331,488
Assets
$806,881
Liabilities
$30,912

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

Leadership & pay

11 people listed

Highest reported compensation

  • BARBARA DUVALL (TREASURER): $6,926 total reported compensation
  • KIMBERLY JONES (SECRETARY): $5,221 total reported compensation

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

Overview

Mission

The organization's primary mission is to facilitate a fraternal environment for its members, as well as to contribute to the betterment of individuals and the community through charitable activities.

What it reported doing in 2025

Program service expenses were comprised of contributions to support various local charitable programs. Grants were allocated to help promote drug awareness, shop with a cop, project graduation, youth athletics, kids with cancer & various other local youth assistance programs. Other expenses incurred were operational costs of the entity & its facilities, which enabled the promotion of its charitable goals.

Operating model

Revenue model
Other-operating. 70% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 70% for direct work, 27% for grants, and 3% for affiliated organizations.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 67
  • Accountability: 74
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.1%; rating input score 77
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 29.2%; rating input score 29; 31st percentile among comparable filings
  • 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: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 35.1%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 2.43; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 3.7%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 15.6% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 29.2% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 24.6% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 77.1% of revenue deployed · 100% of spending went to programs
  • Governance: 4 of 4 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $331K in reported program spending
  • Leadership: top reported pay $7K · 11 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Transparency & Controls: Grant itemization coverage scored 29/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.