Bpoe Lodge No 39

Nonprofit profile at a glance

EIN
470150423
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Omaha, NE, USA
Phone
4023393557
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$332,233
Expenses
$289,867
Assets
$855,504
Liabilities
$76,586

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

Leadership & pay

8 people listed

Highest reported compensation

  • VICKI KRAMER (SECRETARY): $3,600 total reported compensation
  • CHRIS RITZ (TREASURER): $3,600 total reported compensation

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

Overview

Mission

Club operations and fraternal activites for the benefit of members and their guests.

What it reported doing in 2025

Club operations and fraternal activities for the benefit of member of bpoe no. 39 and their guests.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 90
  • Accountability: 16
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 87.1%; rating input score 87
  • 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 12.8%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 2.95; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 2.5%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 12.1% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 8% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 87.1% of spending went to programs
  • Governance: 0 of 9 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $252K in reported program spending
  • Leadership: top reported pay $4K · 8 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • 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 — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.