BPO Elks 1480

Nonprofit profile at a glance

EIN
750693805
IRS 990 coverage
2023–2023
Forms available
Form 990 2023, Form 990-EZ 2022
Location
Breckenridge, TX, USA
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$57,309
Expenses
$54,763
Assets
$77,160
Liabilities
$1,560

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

Leadership & pay

11 people listed

People named in this filing

  • Wayne Justus (Trustee)
  • Gary Trammel (Trustee)
  • Jack Kimbler (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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See Schedule O

Operating model

Revenue model
Donor-supported. 72% of the money available for current operations came from contributions and gifts.
Distribution model
Multi-channel. The nonprofit split its reported program spending across 39% for direct work, 38% for grants, and 23% for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 48
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.4%; rating input score 91
  • Program expense ratio: 32%; rating input score 32
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: 4.4%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 1.41; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -7% per year; rating input score 0; 40th percentile among comparable filings
  • Asset growth: -4.7% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 91.4% of revenue deployed · 32% of spending went to programs
  • Governance: 120 of 120 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $17K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 2 filed schedules
  • 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.

  • Moderate — Financial Efficiency: Program expense ratio scored 32/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.