Cape Henlopen Elks Lodge 2540

Nonprofit profile at a glance

EIN
510164552
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Nassau, DE, USA
Phone
3026457018
Rating confidence
Limited

Reported finances

Revenue
$753,375
Expenses
$623,699
Assets
$972,541
Liabilities
$82,196

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

Leadership & pay

15 people listed

Highest reported compensation

  • KAREN PALMER (TREASURER): $8,800 total reported compensation
  • JOANNE MAYER (SECRETARY): $8,800 total reported compensation

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

Overview

Mission

Our mission is to promote the principles of charity, justice, brotherly love and fidelity, to recognize a belief in god, to promote the welfare and enhance the happiness of our members, to quicken the spirit of american patriotism, to cultivate good fellowship, to perpetuate ourselves as a fraternal organization, and to provide for its governance. The benevolent and protective order of elks of the united states of america will serve the people and communities of sussex county Delaware through our charitable programs, thereby demonstrating that elks care - elks share.

What it reported doing in 2025

Non-profit fraternal organization providing bar/dining room services and membership functions

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 filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 63
  • Accountability: 74
  • Sustainability: 59
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 3rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 23.5%; rating input score 24; 30th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17.2%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 1.56; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 2.8%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 9.3% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 9.4% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 9 of 9 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $9K · 15 people listed
  • Consistency: 10 of 11 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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 — Transparency & Controls: Grant itemization coverage scored 24/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.