Benevolent & Protective Order of Elks of the USA
Nonprofit profile at a glance
- EIN
- 480137350
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-EZ 2025, Form 990-N 2021
- Location
- Junction City, KS, USA
- Phone
- 8757617216
- Rating
- 53
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $167,610
- Expenses
- $122,821
- Assets
- $338,703
- Liabilities
- $473
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
11 people listed
Highest reported compensation
- BRENDA KING (TREASURER): $3,000 total reported compensation
- JO OSBOURN (SECRETART): $3,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide funds ro youth veterens & community charity
What it reported doing in 2025
ENF
Operating model
- Revenue model
- Other-operating. 66% 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
MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 45
- Transparency & Controls: 90
- Accountability: 10
- Sustainability: 62
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 44.8%; rating input score 45
- Program expense ratio: 61.1%; rating input score 61
- 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: 0%; rating input score 0; 8th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- 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: Pass
Sustainability
- Operating margin: 26.7%; rating input score 78; 78th percentile among comparable filings
- Total-asset coverage ratio: 2.76; rating input score 67; 67th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 49; 49th percentile among comparable filings
- Officer compensation ratio: Limited
Growth
- Program expense growth: Limited
- Revenue growth: 21.6% per year; rating input score 100; 88th percentile among comparable filings
- Asset growth: 25.6% per year; rating input score 100; 88th percentile among comparable filings
Details
- Where the money goes: 44.8% of revenue deployed · 61.1% of spending went to programs
- Governance: 0 of 140 board members independent · 2 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $3K in reported program spending
- Leadership: top reported pay $3K · 11 people listed
- Consistency: 39 of 41 current checks pass · 2 findings to review
- Schedules: 2 filed schedules
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 45/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 49/100.