Concord Epsom Lodge of Elks - 1210

Nonprofit profile at a glance

EIN
020108531
IRS 990 coverage
2017–2018
Forms available
Form 990 2018
Location
Epsom, NH, USA
Phone
6037368941
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$125,386
Expenses
$119,913
Assets
$94,102
Liabilities
$13,207

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

15 people listed

Highest reported compensation

  • CINDY SYLVESTER (Secretary): $3,000 total reported compensation
  • MARY KELLOWAY (Treasurer): $3,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The concord epsom lodge of elks #1210 is part of the national fraternal order of elks whose mission is 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 elks of the USA will serve the people and communities through benevolent programs.

What it reported doing in 2018

To provide support to the following: needy families, elks national foundation, elks national home, other charity programs

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 84.6%; rating input score 85
  • 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; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.4%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.78; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 5%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: 13.3% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 6.9% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 8.3% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 84.6% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $3K · 15 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2017 to 2018
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Review — Sustainability: Operating margin scored 53/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.