Duluth Elks Lodge 133

Nonprofit profile at a glance

EIN
410145820
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Duluth, MN, USA
Phone
2187270111
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$59,673
Expenses
$47,159
Assets
$1,632,525
Liabilities
$2,714

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

Leadership & pay

12 people listed

People named in this filing

  • FLORANN F NYQUIST (ESTEEMED LEADING KNIGHT)
  • LUKE SYDOW (LECTURING KNIGHT)
  • MARY ORMAN (INNER GUARD)

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

Lodge that offers a safe congenial place for families and friends to socialize and fraternize

What it reported doing in 2025

Lodge activities for fundraising: spaghetti dinner: $2209.14 tueday dinners: $3933.00 daycamp for children: $545

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 64% for direct work, and 36% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 100
  • Accountability: 76
  • Sustainability: 70
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.7%; rating input score 73
  • Program expense ratio: 79%; rating input score 79
  • 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: 21%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 34.62; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 49.2% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: -7.1% per year; rating input score 0; 36th percentile among comparable filings
  • Asset growth: 15.4% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 72.7% of revenue deployed · 79% of spending went to programs
  • Governance: 9 of 9 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $37K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2016 to 2025
  • 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 — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.