East Liverpool Elks

Nonprofit profile at a glance

EIN
237157313
IRS 990 coverage
2018–2025
Forms available
Form 990 2025
Location
East Liverpool, OH, USA
Phone
3303850690
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$427,040
Expenses
$336,503
Assets
$594,737
Liabilities
$25,648

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

Leadership & pay

15 people listed

Highest reported compensation

  • KEN MORRIS (SECRETARY): $6,000 total reported compensation
  • DAVID RYAN (TREASURER): $6,000 total reported compensation

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 chariy justice, brotherly love and fidelity; to recognize a belief in god, to promote the welfare and enhance the happiness of members, to quicken the spirit of american patriotism.

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 68% for direct work, 5% for grants, and 27% for member benefits.

The verdict

SUPPORTED - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 82
  • Accountability: 69
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.8%; rating input score 81
  • Program expense ratio: 86.2%; rating input score 86
  • Fundraising efficiency: $3.43 raised per $1 spent on fundraising; rating input score 15; 15th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • 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: 21.2%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 1.77; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 3.6%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 13.1% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 16.7% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 8.8% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 80.8% of revenue deployed · 86.2% of spending went to programs
  • Governance: 631 of 12 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $6K · 15 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 8 filing years from 2018 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: Governance controls: 5 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 15/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.