BPOE ALMA LODGE 1400 (EIN 381225652) - 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

1920

Legal Domicile

Principal Officer

TRACI ALSPAUGH

Phone

9897601700

Tax Period

2024-04-01 to 2025-03-31

BPOE ALMA LODGE 1400, founded in 1920, is a small nonprofit that reported $271K in total revenue in fiscal year 2024. Revenue decreased 9% compared to the prior year. Expenses of $256K left a modest 5% surplus.

Mission

TO GOVERN THE BENEVOLENT AND PROTECTIVE ORDER OF THE ELKS LODGE OF ALMA MICHIGAN.

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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 $89,155

Program Service Revenue $0

Investment Income $11,469

Other Revenue $170,417

TOTAL REVENUE $271,041

Expense Breakdown

Grants Paid $0

Salaries & Benefits $50,136

Fundraising Expenses $0

Program Expenses $150,000

Other Expenses $206,235

TOTAL EXPENSES $256,371

Year-over-Year Comparison

	2024	2023	Change
Revenue	$271,041	$297,742	-0.1%
Expenses	$256,371	$342,008	-0.3%
Net Income	$14,670	$-44,266	-1.3%

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

125

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	Hours/Week	Reportable Comp	Other Comp	Total
JEREMY SMOLKA	LOYAL KNIGHT	001.00	$0	$0	$0
DEB OATTEN	SECRETARY	001.00	$0	$0	$0
TRACEY STEPHENS	TREASURER	001.00	$0	$0	$0
KELLY BECKER	TRUSTEE-INTERIM	001.00	$0	$0	$0
RANDALL BOUDREAU	ESQUIRE	001.00	$0	$0	$0
JASON BECKER	EXHALTED RULER	001.00	$0	$0	$0
BRETT MYERS	INNER GUARD	001.00	$0	$0	$0
SUE HELMAN	TRUSTEE-INTERIM	001.00	$0	$0	$0
DOUG YOST	TRUSTEE-INTERIM	001.00	$0	$0	$0
SAVANNAH WOOD	LECTURING KNIGHT	001.00	$0	$0	$0
KIPP PRUDUE	TRUSTEE INTERIM	001.00	$0	$0	$0
JOHN KENNEDY	LEADING KNIGHT	001.00	$0	$0	$0
CHELSEA RIGLEY	TRUSTEE-INTERIM	001.00	$0	$0	$0
ELAINE BOUDREAU	CHAPLAIN	001.00	$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	$271,041	$256,371	$1,169,905	$14,670
2024	$297,742	$342,008	$1,168,901	$-44,266
2023	$286,366	$326,156	$1,183,110	$-39,790
2022	$287,969	$300,277	$1,198,786	$-12,308
2021	$220,963	$215,090	$1,276,296	$5,873
2020	$281,764	$309,372	$1,247,932	$-27,608
2019	$284,168	$340,535	$1,334,864	$-56,367

BPOE ALMA LODGE 1400