Benevolent & Protective Order of Elks of the USA Summit County Lodge No 2561

Nonprofit profile at a glance

EIN
510227950
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Silverthorne, CO, USA
Phone
9704682561
Rating
48
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$243,636
Expenses
$232,093
Assets
$461,923
Liabilities
$68,827

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Bruce Butler (President)
  • Natalie Flores (1st Vice President)
  • Ivan Flores (3rd Vice President)

Highest reported compensation

  • Gayle Soucie Knorr (Secretary): $12,000 total reported compensation

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

Overview

Mission

To provide benevolent activities and support for seniors, youth, veterans, and the local community

What it reported doing in 2025

Provide volunteer service and use of the lodge facilities for youth and youth outreach programs, senior organizations, veteran events, special needs adults and children, scouts, and other community programs. Some of the activities provided are Flag Day presentation including a history of the US Flag; Mother's Day celebration; Memorial day activities - providing flags for the gravestones of departed military; provide volunteers for cemetery maintenance and host a BBQ for volunteers; annual Easter Egg Hunt and Brunch; provide leadership and a venue for meetings and events for youth groups and seniors; provide volunteers and a venue for local youth and community groups to raise funds for their organizations and schools. These activities and events help raise awareness in the community, as well as to provide a social and benevolent outlet for members and guests to volunteer or participate.

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 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 45
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • 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: 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: Pass
    • 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: Fail

Sustainability

  • Operating margin: 4.7%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 1.99; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 5.2%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 5.5% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 9.6% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 8 of 8 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $12K · 10 people listed
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.