Benevolent & Protective Order of Elks of the USA - Oglesby 2360

Nonprofit profile at a glance

EIN
237131544
IRS 990 coverage
2015–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Oglesby, IL, USA
Phone
8158838367
Rating
41
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$73,596
Expenses
$107,410
Assets
$452,673
Liabilities
$13,465

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

Leadership & pay

12 people listed

Highest reported compensation

  • Sarah Metcalf (Secretary): $3,000 total reported compensation
  • Gary Ferrari (Treasurer): $3,000 total reported compensation

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

Overview

Mission

Sponsored various programs and activities for the community such as drug program, flag day, Easter bunny, 8th grade ball, memorial services, scholarship and childrens care.

What it reported doing in 2025

Sponsor various programs and activities for the community such as drug program, flag day, Easter bunny, 8th grade ball, memorial services, scholarship and childrens care.

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: 70
  • Accountability: 79
  • Sustainability: 31
  • 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: 90.9%; rating input score 91; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 41.3%; rating input score 41; 47th 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: 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: -45.9%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 4.21; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 5.6%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 7.3% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: -5.4% per year; rating input score 0; 40th percentile among comparable filings
  • Asset growth: 10% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 12 of 12 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $3K · 12 people listed
  • Consistency: 13 of 15 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 9 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 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.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 41/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 26/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.