Heppner Elks Lodge Bpoe 358

Nonprofit profile at a glance

EIN
930122388
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Heppner, OR, USA
Phone
5416769181
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$200,194
Expenses
$168,083
Assets
$1,274,142
Liabilities
$81,946

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

Leadership & pay

9 people listed

Highest reported compensation

  • TERESA HUGHES (Secretary): $4,000 total reported compensation

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

Overview

Mission

Fraternal Beneficiary Society

What it reported doing in 2025

The lodge supports community, charitable and youth programs.

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 88
  • Accountability: 5
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.7%; rating input score 76
  • Program expense ratio: 90.2%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 7.58; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 0.8% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 75.7% of revenue deployed · 90.2% of spending went to programs
  • Governance: 0 of 9 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $204K in reported program spending
  • Leadership: top reported pay $4K · 9 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.