Benevolent & Protective Order of Elks of the USA

Nonprofit profile at a glance

EIN
030159200
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Springfield, VT, USA
Phone
8028853100
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$160,687
Expenses
$196,074
Assets
$512,621
Liabilities
$11,425

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

Leadership & pay

16 people listed

Highest reported compensation

  • Gloria Gunn (Secretary): $5,000 total reported compensation
  • Karen Whitney (Treasurer): $5,000 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 promote patriotic and charitable activities

What it reported doing in 2025

Benevolent & charitable contributions to local, area, state and national charities & organizations and allocated costs to support these activities

Operating model

Revenue model
Other-operating. 71% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 58
  • Accountability: 63
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.6%; rating input score 90
  • Program expense ratio: 73.4%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -22%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 2.61; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 25.9% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 2.7% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 1.5% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: 89.6% of revenue deployed · 73.4% of spending went to programs
  • Governance: 16 of 16 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $5K · 16 people listed
  • Consistency: 21 of 23 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 6 filing years from 2020 to 2025
  • 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.

  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.