Benevolent & Protective Order of Elks of the USA

Nonprofit profile at a glance

EIN
150621122
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Sidney, NY, USA
Phone
6075632175
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$193,531
Expenses
$188,191
Assets
$346,244
Liabilities
$23,426

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Highest reported compensation

  • DONNA MALLETTE (SECRETARY): $3,500 total reported compensation
  • SHARON HARRIS (TREASURER): $3,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

It is a fraternal membership that is engaged in the amusements of its members and the community, and it supports several local charities.

What it reported doing in 2024

The elks club creates a social environment whereby members and the community can enjoy events that result in revenue that supports local charities.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 91% 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86.8%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 63rd 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: 2.8%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 1.84; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 3.6% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86.8% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $163K in reported program spending
  • Leadership: top reported pay $4K · 15 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2013 to 2024
  • 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 — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.