Benevolent & Protective Order of Elks Winter Garden Lodge 2165

Nonprofit profile at a glance

EIN
596072251
IRS 990 coverage
2012–2025
Forms available
Form 990 2025, Form 990-EZ 2011
Location
Winter Garden, FL, USA
Phone
4076562165
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$155,887
Expenses
$152,141
Assets
$354,991
Liabilities
$56,279

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

Leadership & pay

15 people listed

Highest reported compensation

  • LESLIE FREEMAN (SECRETARY): $7,500 total reported compensation
  • MICHELE WARD (TREASURER): $2,500 total reported compensation

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

Overview

Mission

To promote and practice the four cardinal virtues of charity, justice, brotherly love and fidelity; to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism and cultivate good fellowship.

What it reported doing in 2025

Provide support for various school, welfare, drug awareness, and youth programs.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Multi-channel. The nonprofit split its reported program spending across 28% for direct work, 42% for grants, and 30% for affiliated organizations.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 66
  • Accountability: 69
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.2%; rating input score 77
  • Program expense ratio: 66.6%; rating input score 67
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 26th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 20.8%; rating input score 21; 42nd 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: 2 of 8 controls in place; rating input score 25
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.4%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 2.33; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 6.6%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 9.9% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 7.8% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 4.7% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 77.2% of revenue deployed · 66.6% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $101K in reported program spending
  • Leadership: top reported pay $8K · 15 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 13 filing years from 2012 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 — Transparency & Controls: Grant itemization coverage scored 21/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.