Benevolent & Protective Order of Elks of the USA

Nonprofit profile at a glance

EIN
231273226
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2021
Location
Frackville, PA, USA
Phone
5708742500
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$196,957
Expenses
$211,129
Assets
$309,466
Liabilities
$28,771

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

Leadership & pay

9 people listed

Highest reported compensation

  • WILLIAM MACK (Secretary): $2,477 total reported compensation
  • RONALD WHALEN (Treasurer): $2,425 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 elks organization supports local, community & charitable events such as drug awareness, veterans events, social welfare, etc

What it reported doing in 2025

Support of local, community & charitable events such as drug awareness, veteran and social welfare

Operating model

Revenue model
Other-operating. 75% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% 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

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 90
  • Accountability: 50
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91.2%; rating input score 91
  • 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: 77.8%; rating input score 78; 23rd 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: -7.2%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 1.47; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 2.3%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 22.6% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 11.2% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 10.1% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 91.2% of spending went to programs
  • Governance: 7 of 9 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $193K in reported program spending
  • Leadership: top reported pay $2K · 9 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.
  • High — Sustainability: Operating margin scored 22/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.