Benevolent & Protective Order of Elks of the USA 499 Flagstaff

Nonprofit profile at a glance

EIN
860006322
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Flagstaff, AZ, USA
Phone
9287746271
Rating
47
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$149,157
Expenses
$126,485
Assets
$268,260
Liabilities
$115,080

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

Leadership & pay

18 people listed

Highest reported compensation

  • COOKS DW'S BARTNDRS (COOKS, DWS, BARTNDRS): $73,939 total reported compensation
  • ROBERT CAUSEY (EVENT COORDINATOR): $71,260 total reported compensation
  • FABIAN GREEN (BAR MANAGER): $36,235 total reported compensation

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

Overview

Mission

A local subordinate of the national benevolent & protective order of elks grand lodge that promotes local community and national charities, and american patriotism

What it reported doing in 2025

Lodge member contributions to the national elks national foundation and Arizona elks major projects and Arizona elks assoc social welfare plus elks national foundation grant expended 100% for worthwhile northern Arizona recipients

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - Program spending has grown recently. 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: 36
  • Transparency & Controls: 59
  • Accountability: 37
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 36.8%; rating input score 37
  • Program expense ratio: 44.7%; rating input score 45
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 20th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.2%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 2.12; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.43; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 163.1%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: 66.7% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 1.5% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: 36.8% of revenue deployed · 44.7% of spending went to programs
  • Governance: 0 of 5 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $57K in reported program spending
  • Leadership: top reported pay $74K · 18 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 14 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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 37/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 45/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.