BPO OF THE ELKS OF THE USA 994

EIN: 460110176

YANKTON, SD

Total Revenue
$319,522
Total Expenses
$281,363
Total Assets
$577,422
Net Assets
$525,928
🔒

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

Sign In — Free (10 views/day)

Financial Trends

Organization Details

Formation Year
1905
Legal Domicile
SD
Principal Officer
MELINDA S COTTON
Phone
6056653333
Tax Period
2025-04-01 to 2026-03-31

BPO OF THE ELKS OF THE USA 994, founded in 1905, is a small nonprofit that reported $320K in total revenue in fiscal year 2025. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $281K left a modest 12% surplus.

Mission

SCHOLARSHIP APPLICANTS SUBMIT INFORMATION REGARDING ACADEMIC SUCCESS, COMMUNITY SERVICE AND PRPOSED POST SECONDARY EDUCATIONAL USE OF SCHOLARSHIP. A SCHOLARSHIP COMMITTEE EVALUATES ALL APPLICATIONS AND GRANTS THREE SCHOLARSHIP AWARDS BASED UPON ACADEMIC ACHIEVEMNETS AND COMMUNITY SERVICE.

Program Service Accomplishments

Program 1

OPERATION OF CLUB ROOM, LOUNGE AND DINING FACILITIES OPEN TO ALL MEMBERS OF THE ORGANIZATION.

🔒

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%)

Sign In — Free (10 views/day)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $88,109
Program Service Revenue $0
Investment Income $3,440
Other Revenue $227,973
TOTAL REVENUE $319,522

Expense Breakdown

Grants Paid $24,951
Salaries & Benefits $124,615
Fundraising Expenses $0
Other Expenses $131,797
TOTAL EXPENSES $281,363

Year-over-Year Comparison

2025 2024 Change
Revenue $319,522 $283,985 +0.1%
Expenses $281,363 $273,762 +0.0%
Net Income $38,159 $10,223 +2.7%
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

Sign In

Governance

Voting Members
5
Independent Members
5
Employees
29
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
12
$12,673
Total Directors
5
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
SHAWNA CABA TREASURER 003.00
Officer
$6,738 $0 $6,738
ALEXANDRA HATCH SECRETARY 003.00
Officer
$3,615 $0 $3,615
EVELYN SIME SECRETARY 003.00
Officer
$2,320 $0 $2,320
TIM KOTALIK TRUSTEE 001.00
Director
$0 $0 $0
ERIC TAYLOR TRUSTEE 001.00
Director
$0 $0 $0
GERALD HAAS TRUSTEE 001.00
Director
$0 $0 $0
JOE WIPF TRUSTEE 001.00
Director
$0 $0 $0
JIM FELDHACKER TRUSTEE CHAIR 001.00
Director
$0 $0 $0
MELINDA COTTON EXALTED RULER 003.00
Officer
$0 $0 $0
BONNIE GRIGGS LEADING KNIGHT 001.00
Officer
$0 $0 $0
DAISY KAMBACK LECTURING KNIGHT 001.00
Officer
$0 $0 $0
ALLISON SPAK ESQUIRE 001.00
Officer
$0 $0 $0
SHANE BERTSCH CHAPLAIN 001.00
Officer
$0 $0 $0
TODD ROTHENBERGER INNER GUARD 001.00
Officer
$0 $0 $0
TERESA FELDHACKER LOYAL KNIGHT 001.00
Officer
$0 $0 $0
JOELLEN GEVESHAUSEN TILER 001.00
Officer
$0 $0 $0
KELLY SPARKS SECRETARY 003.00
Officer
$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
2026 $319,522 $281,363 $577,422 $38,159
2025 $283,985 $273,762 $536,927 $10,223
2024 $212,595 $180,064 $512,957 $32,531
2023 $184,379 $206,978 $471,537 $-22,599
2022 $227,369 $181,651 $489,118 $45,718
2021 $220,314 $196,449 $484,002 $23,865
2020 $280,746 $227,914 $539,562 $52,832
2019 $268,013 $211,387 $519,779 $56,626
Explore More Nonprofits
Top 100 Nonprofits in South Dakota Largest U.S. Nonprofits Best Rated Nonprofits Most Efficient Nonprofits

Compare BPO OF THE ELKS OF THE USA 994 with other nonprofits in South Dakota and across the country.