Benevolent & Protective Order of Elks of the USA

Nonprofit profile at a glance

EIN
870238285
IRS 990-EZ coverage
2013–2014
Forms available
Form 990-EZ 2014
Location
Moab, UT, USA
Rating
39
Verdict
REVIEW
Rating confidence
Moderate
Sector
Fraternal Societies

Reported finances

Revenue
$36,415
Expenses
$41,713
Assets
$41,476
Liabilities
$6,788

Source: IRS Form 990-EZ. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

13 people listed

People named in this filing

  • JAMES MADDEN (EXALTED RULE)
  • DAN STOTT (LEADING KNIG)
  • GERRI NEUMEIER (LECTURING KN)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The lodge is a local affiliate lodge of a national fraternal organization of elks dedicated to helping with local community projects and assisting whenever needed in order to encourage good fellowship.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 8
  • Transparency & Controls: 82
  • Sustainability: 35
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 12.5%; rating input score 13
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -14.5%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.99; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -10% per year; rating input score 0; 30th percentile among comparable filings
  • Asset growth: -7.2% per year; rating input score 0; 27th percentile among comparable filings

Details

  • Where the money goes: 12.5% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2013 to 2014
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 13/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.