Benevolent & Protective Order of Elks of USA

Nonprofit profile at a glance

EIN
237071188
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
De Soto, MO, USA
Phone
6365865068
Rating
53
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$661,552
Expenses
$483,993
Assets
$1,492,461
Liabilities
$52,905

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

Leadership & pay

15 people listed

Highest reported compensation

  • CYNTHIA TURNER (SECRETARY): $4,200 total reported compensation
  • DOUG CARRON (TREASURER): $4,200 total reported compensation

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

Overview

Mission

The organization is a community club the club provides benefits exclusive to club members and charitable benefits to individuals and groups of the community.

What it reported doing in 2025

The club provides charitable benefits to individuals and organizations of the community

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: 16
  • Transparency & Controls: 79
  • Accountability: 74
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 14.4%; rating input score 14
  • Program expense ratio: 19.6%; rating input score 20
  • Fundraising efficiency: $3.92 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 86%; rating input score 86; 40th 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: 3 of 8 controls in place; rating input score 38
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 26.8%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 3.08; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 1.7%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 5.1% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 7.1% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 14.4% of revenue deployed · 19.6% of spending went to programs
  • Governance: 9 of 9 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $4K · 15 people listed
  • Consistency: 23 of 27 current checks pass · 4 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 14/100.
  • High — Financial Efficiency: Program expense ratio scored 20/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 12/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX GrantsToDomesticIndividuals column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX GrantsToDomesticOrgs column sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.