Benevolent & Protective Order of Elks of the USA

Nonprofit profile at a glance

EIN
237410656
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Albany, GA, USA
Phone
2294364896
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$183,762
Expenses
$190,332
Assets
$339,589
Liabilities
$19,247

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

Leadership & pay

13 people listed

People named in this filing

  • DEBORAH L DOUGHERTY (EXALTED RULE)
  • STEVE HURLEY (CHAPLAIN)
  • TIM NELSO (LOYAL KNIGHT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To provide a meeting place for members and promote activities for fellowship and community service. The elks organiztion promotes the virtues of charity, justice, brotherly love and fidelity.

What it reported doing in 2025

The elks lodge provides a meeting place for members to enojoy fellowship and to promote civic and patriotic activities in the community. The elks lodge sponsors a drug awareness trailer, a hoop shoot for youth, and a scholarship program for youth in the local community. The organization supports aidmore childrens home and elks national charitites through the elks national foundation.

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 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 41
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77%; rating input score 77
  • Program expense ratio: 74.3%; rating input score 74
  • Fundraising efficiency: $3.4 raised per $1 spent on fundraising; rating input score 15; 15th percentile among comparable filings

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; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.6%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 1.78; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -0% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: 5.3% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: -4.3% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 77% of revenue deployed · 74.3% of spending went to programs
  • Governance: 13 of 13 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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: 5 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 15/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 28/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.