Freeport Elks Lodge 617

Nonprofit profile at a glance

EIN
361037115
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Freeport, IL, USA
Phone
8152979508
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$42,178
Expenses
$44,358
Assets
$160,745
Liabilities
$7,451

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

Leadership & pay

4 people listed

People named in this filing

  • Julene Youmans (Trustee)
  • Jody Perry (Secretary)
  • Joshua Longamore (Treasurer)

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

Social organization to provide help to citizens

What it reported doing in 2025

Crippled Children, Elks National Foundation, Memorial Program, Veterans Services, Youth Activities, Sickness, Educational, Community Service

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 45% for direct work, and 55% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 19
  • Transparency & Controls: 100
  • Accountability: 76
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 20.2%; rating input score 20
  • Program expense ratio: 24.4%; rating input score 24
  • 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: Fail
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.2%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 3.62; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 16.3% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 1.7% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 20.2% of revenue deployed · 24.4% of spending went to programs
  • Governance: 13 of 13 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $11K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2013 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 — Financial Efficiency: Mission deployment rate scored 20/100.
  • High — Financial Efficiency: Program expense ratio scored 24/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.