Benvelolent & Protective Order of Elks 2433

Nonprofit profile at a glance

EIN
751367925
IRS 990 coverage
2013–2023
Forms available
Form 990 2023
Location
Paris, TX, USA
Phone
9037845662
Rating
43
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$317,636
Expenses
$248,237
Assets
$164,889
Liabilities
$6,615

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

11 people listed

Highest reported compensation

  • SARA UNRUH (TREASURER): $3,400 total reported compensation
  • MARIE MARSHALL (SECRETARY): $3,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization is comprised of members who help the community and the county by doing projects and fund raisers thur out the year. The veterens are one of the organizations that the elks try to help during the year. Local events promote activities that the children of the commuity can learn to play and work to acomplish goals together. By doing this they will become leaders that will carry us in our future years. A summer camp is provided by the national elks for disable children, we strongly support the project and contribute on a per member basis. Scholarships for our student's with their education, which is so important. To instill the principles of charity, justice, brotherly love and fidelity.

What it reported doing in 2023

As an organization we have been able to provide a event that brings the exceptional children in the community together and provide them a few hours of learing and having fun that the children do not get to be involved in. We are also in the process of trying to develope our building into an emergency shelter if ever needed.

Operating model

Revenue model
Membership-supported. 68% of the money available for current operations came from membership dues.
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: 81
  • Accountability: 63
  • Sustainability: 54
  • 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%; rating input score 90; 8th 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; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.8%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 0.66; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 2.7%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 7.2% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 1% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 463 of 6 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $3K · 11 people listed
  • Consistency: 11 of 13 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules
  • Filing history: 11 filing years from 2013 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 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.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.