Benevolent & Protective Order of Elks of the USA

Nonprofit profile at a glance

EIN
160348422
IRS 990 coverage
2014–2018
Forms available
Form 990 2018
Location
Olean, NY, USA
Phone
7163724191
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Service Clubs

Reported finances

Revenue
$83,450
Expenses
$101,065
Assets
$617,016
Liabilities
$40,649

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

9 people listed

Highest reported compensation

  • YVONNE PEACE (Secretary): $2,000 total reported compensation
  • CECILIA GORDNIER (Treasurer): $1,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Lodge unites members in bond of fraternity, benevolence and charity, accomplished by a year round schedule of social activities

What it reported doing in 2018

A year-round schedule of social activities helped the Lodge to achieve its mission of uniting members in bond of social fraternity and benevolence

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

SUPPORTED - 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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 39
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 66.6%; rating input score 67
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 4 of 8 controls in place; rating input score 50
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -21.1%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 6.11; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 3%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 3.9% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: -21.7% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: -2.9% per year; rating input score 0; 32nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 66.6% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $2K · 9 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2014 to 2018
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.