Benv & Protective Order of Elks 310

Nonprofit profile at a glance

EIN
820098640
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Boise, ID, USA
Phone
2083772763
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fraternal Societies

Official website

Reported finances

Revenue
$141,196
Expenses
$117,051
Assets
$566,927
Liabilities
$217,198

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

Leadership & pay

15 people listed

People named in this filing

  • ROSS CHADD (Trustee)
  • BOB APA (Trustee)
  • JOHANNES VERKERK (Trustee)

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

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

Overview

Mission

Through membership, a desire to preserve america's cherished institutions, traditions and values.

What it reported doing in 2025

Youth programs: dictionary project provides dictionaries to schools and students. The primary focus is to promote literacy in children as they transition from learning how to read to identifying and using information. Youth activities such as hoop shoot, soccer shoot, junior golf and more. The yearly americanism essay contest which is a patriotic theme based writing contest for students in 5th through 8th grade to promote american patriotism in our youth. Youth recognition program designed to recognize outstanding young men and women for their achievements in school and community.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 82% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 64
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.8%; rating input score 62
  • Program expense ratio: 68%; rating input score 68
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17.1%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 4.84; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.38; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -2.4% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: 0.2% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: -0.1% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 61.8% of revenue deployed · 68% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.