BENEVOLENT & PROTECTIVE ORDER OF ELKS COLUMBIA (EIN 230400810) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1905

Legal Domicile

Phone

7176846851

Tax Period

2024-04-01 to 2025-03-31

BENEVOLENT & PROTECTIVE ORDER OF ELKS COLUMBIA, founded in 1905, is a small nonprofit that reported $272K in total revenue in fiscal year 2024. Revenue decreased 19% compared to the prior year. Expenses of $459K exceeded revenue, resulting in a 69% operating deficit.

Mission

TO PROMOTE COLUMBIA AND SURROUNDING AREAS BY PERFORMING COMMUNITY SERVICES AND PROVIDING A VARIETY OF SOCIAL ACTIVITIES FOR THE MEMBERS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $72,109

Investment Income $0

Other Revenue $199,825

TOTAL REVENUE $271,934

Expense Breakdown

Grants Paid $0

Salaries & Benefits $166,491

Fundraising Expenses $0

Program Expenses $453,285

Other Expenses $292,882

TOTAL EXPENSES $459,373

Year-over-Year Comparison

	2024	2023	Change
Revenue	$271,934	$334,434	-0.2%
Expenses	$459,373	$346,232	+0.3%
Net Income	$-187,439	$-11,798	+14.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
SUSAN LUTTMAN	EXALTED RULER	Officer Director	$0	$0	$0
VALERIE SB KISSINGER	LEADING KNIGHT	Director	$0	$0	$0
TRACY DONNELLY	LOYAL KNIGHT	Director	$0	$0	$0
BERNARD WEISSER	LECTURING KNIGHT	Director	$0	$0	$0
MICHELE RESCH	SECRETARY	Officer Director	$0	$0	$0
RYAN DRAPER	TREASURER	Officer Director	$0	$0	$0
MICHAEL J NIKOLAUS JR	TRUSTEE	Director	$0	$0	$0
BRIAN R WEITZEL	TRUSTEE	Director	$0	$0	$0
ROBERT C NIKOLAUS	TRUSTEE	Director	$0	$0	$0
MITCHELL B HEIM	TILER	Director	$0	$0	$0
SHARON S GREENYA	CHAPLAIN	Director	$0	$0	$0
KELLY V HOUCK	INNER GUARD	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$271,934	$459,373	$519,661	$-187,439
2024	$334,434	$346,232	$707,442	$-11,798
2023	$306,740	$283,216	$712,938	$23,524
2022	$337,612	$253,535	$723,710	$84,077
2021	$191,013	$202,822	$647,295	$-11,809
2020	$274,864	$256,290	$580,039	$18,574
2019	$277,704	$251,216	$595,903	$26,488

BENEVOLENT & PROTECTIVE ORDER OF ELKS COLUMBIA