San Jose Lodge No 522 Benevolent and Protective Order of Elks of The
Nonprofit profile at a glance
- EIN
- 940317290
- IRS 990 coverage
- 2016–2024
- Forms available
- Form 990 2024
- Location
- San Jose, CA, USA
- Phone
- 4082983880
- Rating
- 43
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $575,599
- Expenses
- $468,394
- Assets
- $328,593
- Liabilities
- $274,221
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Highest reported compensation
- MICHELLE LEWIS (SECRETARY): $22,140 total reported compensation
- MICHAEL MCCLELLAN (TREASURER): $511 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. 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; to quicken the spirit of american patriotism; to cultivate good fellowship; to perpetuate itself as a fraternal organization, and to provide for its governance, the benevolent and protective order of elks of the united states of america will serve the people and communities through benevolent programs, demonstrating that elks care and elks share.
What it reported doing in 2024
Operates under the lodge system for the exclusive benefit of its members.
Operating model
- Revenue model
- Earned-program. 76% of the money available for current operations came from fees and other program revenue.
- 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
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: 67
- Sustainability: 52
- Growth: 0
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: 62.5%; rating input score 62; 13th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 18.6%; rating input score 75; 75th percentile among comparable filings
- Total-asset coverage ratio: 0.7; rating input score 32; 32nd percentile among comparable filings
- Liabilities to assets ratio: 0.83; rating input score 8; 8th percentile among comparable filings
- Officer compensation ratio: 4.8%; rating input score 53; 53rd percentile among comparable filings
Growth
- Program expense growth: -31.3% per year; rating input score 0; 1st percentile among comparable filings
- Revenue growth: -11.2% per year; rating input score 0; 2nd percentile among comparable filings
- Asset growth: -6.5% per year; rating input score 0; 5th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 5 of 8 board members independent · 6 of 8 filing controls reported
- Programs: 2 filed program accomplishments
- Leadership: top reported pay $22K · 11 people listed
- Consistency: 10 of 11 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 6 filing years from 2016 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 4 filed related-organization links
- 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 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
- High — Sustainability: Liabilities to assets ratio scored 8/100.
- Review — Sustainability: Officer compensation ratio scored 53/100.