Bpoe 1208

Nonprofit profile at a glance

EIN
370174480
IRS 990 coverage
2009–2025
Forms available
Form 990 2025
Location
Lawrenceville, IL, USA
Phone
6189433413
Rating
46
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$130,437
Expenses
$162,338
Assets
$259,444
Liabilities
$36,503

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

Leadership & pay

11 people listed

Executive titles in this filing

  • JEFF GROVE (PRESIDENT)

People named in this filing

  • MIKE BRINER (TRUSTEE)
  • SCOTT DAVIS (TRUSTEE)
  • TONY JERRELL (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

To inculcate the principles of charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of its members; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization, and to provide for its government. The benevolent and protective order of the elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.

What it reported doing in 2025

The elks charges annual dues and provides food, drinks, and entertainment to its menbers and guests.

Operating model

Revenue model
Other-operating. 66% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably 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: 14
  • Transparency & Controls: 81
  • Accountability: 64
  • Sustainability: 30
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 18.7%; rating input score 19
  • Program expense ratio: 8.9%; rating input score 9
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th 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: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -24.5%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 1.6; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 4.2% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: -1.6% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: -5.5% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 18.7% of revenue deployed · 8.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2009 to 2025
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 19/100.
  • High — Financial Efficiency: Program expense ratio scored 9/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.