Perry Elks Lodge No 1851

Nonprofit profile at a glance

EIN
590948317
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Perry, FL, USA
Phone
8502233954
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$453,358
Expenses
$248,022
Assets
$703,015
Liabilities
$83,516

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

Leadership & pay

17 people listed

Highest reported compensation

  • EARLINE NEELEY (SECRETARY): $4,800 total reported compensation
  • TASHA SMITH (TREASURER): $2,400 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 charity, justice, brotherly love and fidelity; to recognize a belief in god; to promote the welfare and enhance the happiness of its members; continues on schedule o.

What it reported doing in 2025

Charities primarily for youth activities and youth rehabilitation

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 78
  • Accountability: 74
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.1%; rating input score 51
  • Program expense ratio: 93.4%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 45.3%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 2.83; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 2.9%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 1.4% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 51.1% of revenue deployed · 93.4% of spending went to programs
  • Governance: 11 of 9 board members independent · 3 of 8 filing controls reported
  • Programs: 4 filed program accomplishments
  • Leadership: top reported pay $5K · 17 people listed
  • Consistency: 23 of 25 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 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 51/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.