Warrington Lodge No 2108 Benevolent and Protective Order of Elks of the Uni

Nonprofit profile at a glance

EIN
237131492
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Pensacola, FL, USA
Phone
8504555522
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$74,309
Expenses
$155,253
Assets
$568,669
Liabilities
$81,479

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

Leadership & pay

13 people listed

Highest reported compensation

  • Toni Palmer (Secretary): $472 total reported compensation
  • Betty Townsend (Treasurer): $309 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 priciples of charity, justice, brotherly love & fidelity to recognize a belief in God, to promote the welfare & happiness of its members, to encourage

What it reported doing in 2025

The organization is not required to seperate expenses into program service exspense/other on the statement of functional expenses, so all accomplishments are grouped together on this return: By following the organizations mission as described on page 1, the lodge was able to encourage volunteerism, promote brotherly love, patriotism and fellowship among members, as well as serve the community through benevolent programs and donations.

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 - A large share of available resources goes toward mission work and most voting board members are independent. The filing does not identify recipients for some grant dollars and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 59
  • Accountability: 95
  • Sustainability: 25
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • 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: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -108.9%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 3.66; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 0.5%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 7.2% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: -7.2% per year; rating input score 0; 35th percentile among comparable filings
  • Asset growth: 9.7% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $472 · 13 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 6 filing years from 2020 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.

  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 17/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.