BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA (EIN 240571254) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1908

Legal Domicile

Principal Officer

LORNA SPEARLY

Phone

8143552828

Tax Period

2024-04-01 to 2025-03-31

BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA, founded in 1908, is a small nonprofit that reported $162K in total revenue in fiscal year 2024. Revenue fell 37% from the prior year — a significant decline worth monitoring.

Mission

OPERATES UNDER THE ELKS LODGE SYSTEM FOR THE PRIMARY BENEFIT OF ITS MEMBERS AS WELL AS COMMUNITY SERVICE AND CHARITABLE ACTIVITIES.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $66,028

Program Service Revenue $0

Investment Income $6

Other Revenue $96,466

TOTAL REVENUE $162,500

Expense Breakdown

Grants Paid $20,115

Salaries & Benefits $9,151

Fundraising Expenses $0

Program Expenses $167,149

Other Expenses $138,012

TOTAL EXPENSES $167,278

Year-over-Year Comparison

	2024	2023	Change
Revenue	$162,500	$256,554	-0.4%
Expenses	$167,278	$162,599	+0.0%
Net Income	$-4,778	$93,955	-1.1%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

Employees

Volunteers

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

$8,138

Total Directors

$8,138

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
THERESA MICHEL	EXALTED RULER	10.00	Officer Director	$0	$0	$0
LORNA SPEARLY	LEADING KNIGHT	10.00	Officer Director	$0	$0	$0
EVAN EDWARDS	LOYAL KNIGHT	4.00	Officer Director	$0	$0	$0
RICHARD GARIS	LECTURING KNIGHT	4.00	Officer Director	$0	$0	$0
CATHY HOFFMAN	TRUSTEE	4.00	Director	$0	$0	$0
PATRICK CORBETT	TRUSTEE	4.00	Director	$0	$0	$0
ELIZABETH TOUKONEN	TRUSTEE	4.00	Director	$0	$0	$0
DALE MOORE	TRUSTEE	4.00	Director	$0	$0	$0
RAYMOND HOLSING	TRUSTEE	4.00	Director	$0	$0	$0
NICOLE WEAVER	TREASURER	4.00	Officer Director	$3,038	$0	$3,038
EDWARD EVOCK	SECRETARY	4.00	Officer Director	$5,100	$0	$5,100
JANICE WATSON	INNER GUARD	4.00	Director	$0	$0	$0
JOHN LEITER	CHAPLAIN	4.00	Director	$0	$0	$0
RUSTY KOLENO	TILER	4.00	Director	$0	$0	$0
DONALD TOWNSEND	ESQUIRE	4.00	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	$162,500	$167,278	$177,499	$-4,778
2024	$256,554	$162,599	$205,813	$93,955

BENEVOLENT & PROTECTIVE ORDER OF ELKS OF THE USA