Improved Benevolent & Protective Order of Elks of the World

Nonprofit profile at a glance

EIN
237621424
IRS 990 coverage
2015–2020
Forms available
Form 990 2020
Location
Phoenix, AZ, USA
Phone
6022541772
Rating
51
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$302,426
Expenses
$264,356
Assets
$460,611
Liabilities
$236,852

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

4 people listed

People named in this filing

  • Michael E Johnson (Exalted Ruler)
  • Wallace R Graham (Financial Secretary)
  • Johnson Tyler (House Committee Chairman)

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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

In order that Fraternal organization be perpetuated, and that a government be provided for such; that welfare and happiness of its members be promoted and enhanced; that the nobleness of soul and goodness of heard be cultivated; that the Principles of Charity, Justice, Brotherly and Sisterly Love and Fidelity be inculcated; that its members and their families be assisted and protected and that the spirit of patriotism be enlivened and exalted.

What it reported doing in 2020

Working to support our veterans. homeless and in need of Jobs, Ensure all are checked and vaccinated and has all they need to get through this time of uncertainties.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - 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: 0
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 51
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • 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 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: 12.6%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 1.74; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.51; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: 21.4% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 9.5% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: -3.8% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 45 of 45 board members independent · 5 of 7 filing controls reported
  • Programs: 4 filed program accomplishments
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 43 of 43 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2015 to 2020
  • Contacts: How to reach this organization
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Operating margin scored 57/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.