Whitehall Lodge No 1491 Bpoe
Nonprofit profile at a glance
- EIN
- 140499785
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Whitehall, NY, USA
- Phone
- 5184991491
- Rating
- 52
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Military, Veterans' Organizations
Reported finances
- Revenue
- $260,835
- Expenses
- $232,453
- Assets
- $164,165
- Liabilities
- $35,287
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
11 people listed
People named in this filing
- Edward Rehm (Exalted Ruler)
- Marcia Rocque (Leading Knight)
- Kathy Gebo (Lecturing Knight)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The organizations mission is to serve the Whitehall, NY community by implementing the charitable and other beneficial principles of the benevolent order of the elks. As such, local community enrichment is fostered.
What it reported doing in 2025
Payments to affiliates - payments to Elks National and NY State Orgamization, state Major projects and Elks National foundation to support the Elks mission.
Operating model
- Revenue model
- Other-operating. 62% of the money available for current operations came from other operating 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: 18
- Transparency & Controls: 83
- Accountability: 77
- Sustainability: 46
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 19.9%; rating input score 20
- Program expense ratio: 22.4%; rating input score 22
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 20th 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: 81.8%; rating input score 82; 24th 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: 10.9%; rating input score 58; 58th percentile among comparable filings
- Total-asset coverage ratio: 0.71; rating input score 32; 32nd percentile among comparable filings
- Liabilities to assets ratio: 0.21; rating input score 16; 16th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: -8.8% per year; rating input score 0; 12th percentile among comparable filings
- Revenue growth: 3.9% per year; rating input score 100; 41st percentile among comparable filings
- Asset growth: -0.3% per year; rating input score 0; 21st percentile among comparable filings
Details
- Where the money goes: 19.9% of revenue deployed · 22.4% of spending went to programs
- Governance: 9 of 11 board members independent · 5 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $52K in reported program spending
- Leadership: top reported pay $0 · 11 people listed
- Consistency: 25 of 26 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 10 filing years from 2010 to 2025
- 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 20/100.
- High — Financial Efficiency: Program expense ratio scored 22/100.
- High — Growth: Program expense growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
- Review — Sustainability: Operating margin scored 58/100.
- High — Sustainability: Liabilities to assets ratio scored 16/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.