BENEVOLENT AND PROTECTIVE ORDER OF ELKS (EIN 360793011) - 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

1895

Legal Domicile

Principal Officer

CARL SEIBERT

Phone

7737554700

Tax Period

2024-06-01 to 2025-05-31

Benevolent and Protective Order of Elks, founded in 1895, is a mid-sized nonprofit that reported $28.3M in total revenue in fiscal year 2018. Net assets of $80.7M represent 34 months of operating reserves.

Mission

FRATERNAL ORGANIZATION THAT COORDINATES VARIOUS PROGRAMS FOR STATE ASSOCIATIONS AND SUBORDINATE LODGES OF THE ORDER OF ELKS.

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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 $47,565,737

Investment Income $8,869,590

Other Revenue $952,930

TOTAL REVENUE $57,388,257

Expense Breakdown

Grants Paid $139,000

Salaries & Benefits $2,978,901

Fundraising Expenses $0

Program Expenses $48,510,866

Other Expenses $26,161,983

TOTAL EXPENSES $53,817,476

Year-over-Year Comparison

	2024	2023	Change
Revenue	$57,388,257	$47,747,173	+0.2%
Expenses	$53,817,476	$46,550,601	+0.2%
Net Income	$3,570,781	$1,196,572	+2.0%

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

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

$244,119

Total Directors

$244,119

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOSEPH C COOPER	GRAND TRUSTEE VICE CHAIRMA	1.00	Officer Director	$0	$0	$0
SANDRA C BRANTNER	GRAND BUILDING APPLICATION	1.00	Director	$0	$0	$0
REV CHRISTOPHER J FORD	GRAND CHAPLAIN	1.00	Officer Director	$0	$0	$0
LARRY A ROBERTSON	GRAND ESQUIRE	1.00	Officer Director	$0	$0	$0
RAYMOND E DAMERON JR	GRAND ESTEEMED LEADING KNIGHT	1.00	Officer Director	$0	$0	$0
C RICK THOMPSON	GRAND ESTEEMED LECTURING K	1.00	Officer Director	$0	$0	$0
STEVEN A DAVIS	GRAND BUILDING APPLICATION	1.00	Director	$0	$0	$0
DOUGLAS A SCHIEFER	GRAND EXALTED RULER	1.00	Officer Director	$0	$0	$0
JAMES S MASON	GRAND ESTEEMED LOYAL KNIGH	1.00	Officer Director	$0	$0	$0
MICHAEL T OHREN	GRAND TRUSTEE PENSIONS MEM	1.00	Director	$0	$0	$0
JOHN S GROSS	GRAND TRUSTEE HOME MEMBER	1.00	Director	$0	$0	$0
TIMOTHY F JAEGER	GRAND TRUSTEE CHAIRMAN	1.00	Officer Director	$0	$0	$0
JOHN M OWEN III	GRAND TRUSTEE APPROVING ME	1.00	Director	$0	$0	$0
WAYNE D COTTERLY	GRAND TRUSTEE SECRETARY	1.00	Officer Director	$0	$0	$0
JOSEPH V BALESTRIERI JR	GRAND TILER	1.00	Officer Director	$0	$0	$0
JOHN C FOLCIK	GRAND INNER GUARD	1.00	Officer Director	$0	$0	$0
LEE O YOUNG	AIDE TO THE GRAND EXALTED	1.00	Officer Director	$0	$0	$0
BRYAN R KLATT	GRAND SECRETARY/COO	40.00	Officer Director	$220,498	$23,621	$244,119
MALCOLM J MCPHERSON JR	ELKS MAGAZINE CHAIRMAN	1.00	Officer	$0	$0	$0
RONALD L HICKS	ELKS MAGAZINE MEMBER	1.00	Officer	$0	$0	$0
LOUIS J GRILLO	ELKS MAGAZINE SECRETARY	1.00	Officer	$0	$0	$0
MICHAEL T LUHR	ELKS MAGAZINE TREASURER	1.00	Officer	$0	$0	$0
MICHAEL F ZELLEN	ELKS MAGAZINE VICE-CHAIRMA	1.00	Officer	$0	$0	$0
TINA M HARAN	DIRECTOR	40.00	Highest	$112,478	$5,699	$118,177
BRIAN P O'NEILL	DIRECTOR	40.00	Highest	$115,636	$5,782	$121,418
FREDRICK T MENSCH	DIRECTOR	40.00	Highest	$130,367	$16,375	$146,742
JOHNETTA TYLER	CONTOLLER	40.00	Highest	$140,100	$17,211	$157,311
SPENCER A MOORE	DIRECTOR	40.00	Highest	$141,299	$17,672	$158,971

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	$57,388,257	$53,817,476	$142,568,786	$3,570,781
2024	$47,747,173	$46,550,601	$132,161,484	$1,196,572
2023	$39,850,142	$33,712,637	$114,838,431	$6,137,505
2022	$35,919,153	$33,785,605	$112,726,648	$2,133,548
2021	$31,900,621	$38,738,566	$119,397,567	$-6,837,945
2020	$29,635,014	$32,293,502	$113,565,037	$-2,658,488
2019	$28,264,061	$29,602,660	$109,301,904	$-1,338,599

BENEVOLENT AND PROTECTIVE ORDER OF ELKS