Ohio River Valley Lodge No 231 BPO Elks of the USA

Nonprofit profile at a glance

EIN
341314445
IRS 990-EZ coverage
2014–2025
Forms available
Form 990 2023, Form 990-EZ 2025
Location
Martins Ferry, OH, USA
Phone
7406332059
Rating
51
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$99,120
Expenses
$95,294
Assets
$82,606
Liabilities
$11,577

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

Leadership & pay

4 people listed

People named in this filing

  • ANTHONY MATYJA (Trustee)
  • ROSEMARY DURANT (Secretary)
  • MARY C NICHELSON (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Community service

What it reported doing in 2025

Elks National Foundation Grants

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 36
  • Transparency & Controls: 73
  • Sustainability: 40
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.7%; rating input score 57
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 2nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 3.9%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.87; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 1.9%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -6.4% per year; rating input score 0; 33rd percentile among comparable filings
  • Revenue growth: 11.6% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: -17.9% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 56.7% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 5 of 6 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Filing history: 7 filing years from 2014 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.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.