Benevolent & Protective Order of Elks of the USA Lode #551

Nonprofit profile at a glance

EIN
590232984
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Key West, FL, USA
Phone
3052965538
Rating
37
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$15,328
Expenses
$24,045
Assets
$1,129,233
Liabilities
$75

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

Leadership & pay

12 people listed

Highest reported compensation

  • HELEN GARCIA (Secretary): $2,750 total reported compensation
  • KIMBERLY JUDGE (Treasurer): $1,500 total reported compensation

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

Overview

Mission

Fraternal Charity

What it reported doing in 2025

Scholarships

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

REVIEW - The filed numbers largely add up and revenue has grown recently. 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: 100
  • Accountability: 10
  • Sustainability: 43
  • 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; 63rd 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; 10th 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -56.9%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 46.96; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 17.7%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -14.5% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: 10.5% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 6.2% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 59 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $948 in reported program spending
  • Leadership: top reported pay $3K · 12 people listed
  • Consistency: 10 of 12 current checks pass · 2 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • 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: Fund balance restriction sum did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.