Benevolent & Protective Order of Elks of the Us

Nonprofit profile at a glance

EIN
810464663
IRS 990 coverage
2015–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Thompson Falls, MT, USA
Phone
4068277770
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$70,256
Expenses
$94,397
Assets
$322,745
Liabilities
$29,130

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

Leadership & pay

12 people listed

Highest reported compensation

  • KENNETH OWEN (SECRETARY): $2,200 total reported compensation
  • ELIZABETH MOORE (TREASURER): $350 total reported compensation

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

Overview

Mission

Serve veterans, youth, and other charitable purposes in sanders county, mt

What it reported doing in 2025

General exempt purpose

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Multi-channel. The nonprofit split its reported program spending across 19% for direct work, 37% for grants, and 44% for affiliated organizations.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 37
  • Transparency & Controls: 100
  • Accountability: 69
  • Sustainability: 31
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.5%; rating input score 47
  • Program expense ratio: 34.1%; rating input score 34
  • Fundraising efficiency: Limited

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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -34.4%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 3.42; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 2.7%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 18.5% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 2.7% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: -1.3% per year; rating input score 0; 30th percentile among comparable filings

Details

  • Where the money goes: 47.5% of revenue deployed · 34.1% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $32K in reported program spending
  • Leadership: top reported pay $2K · 12 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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 — Financial Efficiency: Mission deployment rate scored 47/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 34/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.