Benevolent & Protective Order Of Elks Of The USA 860 Twin Cities

Nonprofit profile at a glance

EIN
160704501
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Tonawanda, NY, USA
Phone
7166955100
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$190,577
Expenses
$187,819
Assets
$2,359,307
Liabilities
$1,245

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

Leadership & pay

8 people listed

Highest reported compensation

  • Lawrence Denef (Treasurer): $2,400 total reported compensation
  • Hanni Klinger (Secretary): $2,100 total reported compensation

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

Overview

Mission

Community relations: elks invest in their communities through programs that help children grow up healthy and drug free, by undertaking projects that address unmet needs and by honoring the services and sacrifice of our veterans.

What it reported doing in 2025

Community Relations

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

STRONG - 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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 88
  • Accountability: 84
  • Sustainability: 55
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.5%; rating input score 94
  • Program expense ratio: 94.9%; rating input score 95
  • 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: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.4%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 12.56; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 17.7% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: -8% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 93.5% of revenue deployed · 94.9% of spending went to programs
  • Governance: 137 of 137 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $178K in reported program spending
  • Leadership: top reported pay $2K · 8 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 10 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.